Substansi penting itu antara lain mengenai pengecualian obyek pajak PPh, penghasilan tidak kena pajak PTKP, besaran tarif pajak, pembebasan pajak keluar negeri bea fiskal, dan fasilitas perpajakan bagi UMKM.
They included exemptions from income tax, untaxable income, tax rates, exit tax exemption and tax privileges for small- and medium-scale businesses.