Nintendo 3DS

When will the eShop come to SEA(south east asia)?

Topic and ummmm....
If I download a free app do I have to still pay 4 the tax?

well I bought the 3DS at singapore at funan but I live in Indonesia

Don't know if the E-shop will come to SEA.

Stating a general area on a large continent doesn't provide me with much information to answer your question; with the name of an actual country I could do some research on how the country has behaved towards previous online stores, post potential workarounds etc.

However: Is the 3DS officially sold there? Then it should become available.
If it isn't, well - the 3DS would be coded for a different region and should have the E-shop of that region already, as long as a country doesn't have any filter on internet access.

Also, second question: Yes and no, tax is a percentage of the selling price. So, if you pay 5,6% tax over 0,00 whatever currency you have - it is still 0,00 currency you have