written by Gerry Octaviano, S.Sos, MBA
GR 93 & MoF 76 do not govern properly regarding the donation for medical equipments. It simply regulates the donation for social infrastructure but does'nt explain properly whether it is only for build a place such as hospital or the medhical equipments included as well in this defintion. Since the spirit of the regulation is the donation for the society therefore medhical equipments should be included and can be deductible expenses.
Tax Payer's purpose is to help society and assists Indonesia for the health. Ministry of Health should collaborate with Ministry of Finance to design the tax incentive for this issue.
Allah Wa' Alam.
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