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Indonesian to English: REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 162 / PMK.03 / 2014 General field: Law/Patents Detailed field: Law: Taxation & Customs
Source text - Indonesian ,.
MENTERI 1\EUANGAN REPUI3LIK INDONESIA
SALINAN
i'ltl
Translation - English
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 162 / PMK.03 / 2014
ABOUT
PROCEDURE OF THE ISSUANCE OF EXEMPTION CERTIFICATE ON VALUE ADDED TAX (VAT) OR
VALUE OR VALUE ADDED TAX (VAT) AND SALES TAX ON LUXURY GOODS TO REPRESENTATIVE OF FOREIGN COUNTRY
AND INTERNATIONAL AGENCY AND THEIR OFFICIALS
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
Considering : that in order to implement the stipulation of Article 8 letter a of Government Regulation Number 47 Year 2013 on the Granting of Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Representative of Foreign Country, International Agency, and their Officials, it is required to stipulate the Regulation of Minister of Finance on Procedures of the Issuance of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Representative of Foreign Country, International Agency, and Their Officials;
In view of: Government Regulation No. 47 Year 2013 concerning the Granting of Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Representative of Foreign Country and International Agency, and Their Officials (State Gazette of the Republic of Indonesia Year 2013 Number 107, Supplement to State Gazette of the Republic of Indonesia Number 5425);
DECIDE:
To stipulate: REGULATION OF THE MINISTER OF FINANCE ON PROCEDURE OF THE ISSUANCE OF EXEMPTION CERTIFICATE ON VALUE ADDED TAX (VAT) OR
VALUE OR VALUE ADDED TAX (VAT) AND SALES TAX ON LUXURY GOODS TO REPRESENTATIVE OF FOREIGN COUNTRY AND INTERNATIONAL AGENCY AND THEIR OFFICIALS.
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Article 1
Here in this Regulation of Minister referred to as:
1. Representative of Foreign Country is a diplomatic representative, and / or consular representatives accredited to the Government of the Republic of Indonesia, including permanent representative / diplomatic missions accredited to the ASEAN Secretariat, international organization which are treated
as diplomatic representatives / consular, as well as a special mission, and domiciled in Indonesia.
2. Officials of Representative of Foreign Country are Representative of Foreign Country Chief and Staffs, except for the staffs who are Indonesian citizens.
3. International Agency is a representative body of International Organization Representative under the United Nations, organizations under Representative of Foreign Country, and other Foreign Organizations / Institutions implementing technical cooperation located and domiciled in Indonesia.
4. International Agency officials are Chief, Officials / staff, and International Agency expert who have been approved by the Government of Indonesia to implement a task or position in Indonesia, except for staff and / or experts who are Indonesian citizen.
Article 2
(1) On import of taxable goods by:
a. Representative of Foreign Country and Officials of Representative of Foreign Country; and
b. International Agency and the International Agency officials, exempted from Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
(2) Upon delivery of taxable goods and / or Taxable Services to:
a. Representative of Foreign Country and Officials of Representative of Foreign Country; and
b. International Agency and the International Agency officials, exempted from Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
(3) Taxable goods as referred to in paragraph (1) and paragraph (2) are:
a. motor vehicle; and
b. other than motor vehicles.
(4) Motor vehicles as referred to in paragraph (3) letter a, is four-wheeled motor vehicle.
Article 3
Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as referred to in Article 2 paragraph (2), can be provided upon delivery of motor vehicles referred in Article 2 (4) by a Taxable Enterprise in the motor vehicles distribution chain, namely importers, sole agent (ATPM), manufacturing industry, distributors, dealers, sub-dealers and showrooms.
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Article 4
(1) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Representatives of Foreign Country and Representatives of Foreign Country Officials as referred to in Article 2 paragraph (1) letter a and Article 2 paragraph (2) letter a is granted based on the principle of reciprocity.
(2) The application of the principle of reciprocity as referred to in paragraph (1) is applied by the Minister of Foreign Affairs.
(3) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as referred to in paragraph (1) can only be granted by the Minister of Finance after obtaining recommendation of the Minister of Foreign Affairs or his representative.
(4) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Representatives of Foreign Countries and Representatives of Foreign Country Officials is granted by considering the minimum limit purchases of goods or services outside the Value Added Tax set by a country (minimum purchase requirement) from the Minister of Foreign Affairs or the appointed official.
Article 5
(1) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to International Agency as referred to in Article 2 paragraph (1) letter b and Article 2 paragraph (2) letter b is only granted to International Agency:
a. excluding the subject of income tax as regulated in stipulation of law regulation in the field of Income Tax; and
b. obtain a recommendation from the Minister of Secretary of State or the appointed official.
(2) Technical cooperation implemented by International Agency that may be granted the exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods covers the grants / donations from abroad within framework of cooperation in engineering, science, social, cultural, and economic, excluding credit loans and foreign investment.
(3) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to International Agency Officials as referred to in Article 2 paragraph (1) letter b and Article 2 paragraph (2) letter b is only granted to International Agency Officials, in terms of:
a. International Agency where the Officials work at meet the stipulations referred to in paragraph (1) letter a; and
b. The Officials mentioned to obtain a recommendation from the Minister of Secretary of State or appointed official.
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(4) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to the International Agency as well as International Agency Officials are granted by considering the limit of minimum purchase of goods or services outside the Value Added Tax set by a state (minimum purchase requirement) from the Minister of Secretary of State or appointed official.
Article 6
(1) The limit of total imported motor vehicles in manufactured condition / completely built-up (CBU) to a Representative of Foreign Country as well as Representatives of Foreign Country Officials as referred to in Article 2 paragraph (1) letter a, apply stipulation of law regulation regulating the exemption of import duty and excise on importing goods of Representative of Foreign Country as well as their officials on duty in Indonesia.
(2) The limit of total of acquired motor vehicles manufactured / assembled domestically and domestic acquisition of motor vehicle in manufactured condition / completely built-up (CBU) for Representative of Foreign Country, and Representatives of Foreign Country Officials may be granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods, not exceeding the limit of total imported motor vehicles referred to in paragraph (1).
(3) The application of total motor vehicles import restrictions in manufactured condition / completely built-up (CBU) as referred to in paragraph (1) and total of acquired motor vehicles manufactured / assembled domestically and domestic acquisition of motor vehicles in manufactured condition / completely built-up (CBU) referred to in paragraph (2) shall be implemented by Ministry of Foreign Affairs.
(4) Representative of Foreign Country and Representative of Foreign Country Officials may be granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods on imported motor vehicles in manufactured condition / completely built-up (CBU), the acquisition of motor vehicles manufactured / assembled domestically, and / or acquisition of motor vehicles in manufactured condition / completely built-up (CBU) with technical specifications different from the stipulation in Article 2 (4), after obtaining recommendation from Minister of Foreign Affairs or appointed official.
(5) Excluded from the stipulation as referred to in paragraph (2), the limit of the acquired motor vehicles manufactured / assembled domestically, and domestic acquisition of motor vehicles in manufactured condition / completely built-up (CBU) which may be granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods, may exceed the limit of total import and acquisition of motor vehicles as referred to in paragraph (1) and paragraph (2), in terms of implemented based on the principle of reciprocity.
Article 7
(1) The limit of total imported motor vehicles in manufactured condition / completely built-up (CBU) for International Agency and their Officials as referred to in Article 2 paragraph (1) letter b, applies stipulation of law regulation regulating the exemption on import duty and excise on imported goods as well as the International Agency officials on duty in Indonesia.
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(2) The limit of total acquired motor vehicles manufactured / assembled domestically, and domestic acquisition of a motor vehicle in manufactured condition / completely built-up (CBU) which may be granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods, are:
a. 6 (six) units, for International Agency with total officials of more than 5 (five) people;
b. a number of their officials, for International Agency with total officials of 5 (five) people or less;
c. as required, for technical cooperation program / project implemented by the International Agency;
d. 1 (one) unit, for International Agency Officials.
(3) The application of total motor vehicles import restrictions in manufactured condition / completely built-up (CBU) referred to in paragraph (1), and the total of acquired motor vehicles manufactured / assembled domestically, as well as the acquisition of motor vehicles in manufactured condition / completely built-up (CBU) referred to in paragraph (2), implemented by the Ministry of Secretariat of State.
(4) In order to carry out technical cooperation, International Agency may be granted exemption of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods on:
a. import of motor vehicles in manufacture condition / completely built-up (CBU);
b. acquisition of motor vehicles manufactured / assembled domestically; and / or
c. domestic acquisition of motor vehicles in manufactured condition / completely built-up (CBU), with technical specifications different from the stipulation in Article 2 paragraph (4), after obtaining recommendation from the Minister of Secretary of State or appointed officials.
Article 8
(1) Representative of Foreign Countries and International Agency as well as their Officials who
acquire taxable goods and / or taxable services exempted from Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods must have Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax of Luxury Goods, issued by the Minister of Finance.
(2) Excluded from the stipulations of owning Exemption Certificate as referred to in paragraph (1), upon the import of taxable goods by Representative of Foreign Countries and International Agency and their Officials as referred to in Article 2 paragraph (1).
Article 9
(1) Representative of Foreign Countries and International Agency and their officials proposed the request for exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to the Minister Foreign Affairs or the Minister of Secretary of State prior to acquiring Taxable Goods and/or Taxable Services.
(2) Minister Foreign Affairs or Minister of Secretary of State or the appointed Officer convey:
a. request for exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as referred to in paragraph (1) to the Head of the Foreign Corporate and Individual Tax Service Office, enclosing a letter of recommendation from the Minister of Foreign Affairs or
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Minister of Secretary of State with supporting evidences, for domestic acquisition on taxable goods and / or taxable services;
b. request for exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as referred to in paragraph (1) to the Directorate General of Customs and Excise, enclosing a letter of recommendation from the Minister of Foreign Affairs or Secretary of State, for the import of taxable goods.
(3) Supporting evidences as referred to in paragraph (2) letter a most less:
a. Original pro forma invoice and a copy of the Purchase Order or other equivalent document; and
b. Supporting evidence required by the Ministry of Foreign Affairs or Ministry of Secretariat of the State.
(4) In addition to the supporting evidence as referred to in paragraph (3), in terms of motor vehicles acquisition shall be equipped with a Statement of Motor Vehicles Inventory.
(5) Minister of Finance based on the recommendation from Minister of Foreign Affairs or Minister of Secretary of State may issue The Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
(6) Representatives of Foreign Countries and International Agency and their officials:
a. who acquire taxable goods exempted from Value Added Tax or Value Added Tax and Taxes Sales on Luxury Goods as referred to in Article 2 paragraph (1), does not require a Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods issued by the Minister of Finance.
b. who acquire taxable goods and / or taxable services exempted from Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as referred to in Article 2 paragraph (2) and Article 3, must have Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods issued by the Minister of Finance.
(7) Import of taxable goods as referred to in Article 2 paragraph (1) which may be granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods, are imported Taxable Goods that obtain exemption from import duty and recommendation from Minister of Foreign Affairs or Minister of Secretary of State.
(8) Exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods on the import of taxable goods as referred to in paragraph (7) is fully implemented by Director General of Customs and Excise in accordance to the applicable customs stipulation.
Article 10
(1) The Head of the Foreign Corporate and Individual Tax Service Office do research on the request application of exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods that meet the stipulation as referred to in Article 9 paragraph (2).
(2) The Head of the Foreign Corporate and Individual Tax Service Office on behalf of the Director General of Taxation issued a decision within a maximum period of 30 (thirty) days after the request application of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods received.
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(3) The decision referred to in paragraph (2) can be:
a. Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods, in terms of the request is granted partially or entirely; or
b. Rejection letter, in terms of request application is not granted along with the refusal reasons.
Article 11
(1) If the period as referred to in Article 10 paragraph (2) exceeded, and the Head of the Foreign Corporate and Individual Tax Service Office does not provide decision, then the request application of exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods is considered to be granted.
(2) Upon the request application of exemption Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods are considered granted as referred to in paragraph (1), Head of the Foreign Corporate and Individual Tax Service Office on behalf of the Director General of Taxation Office must issue a Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods at maximum 5 (five) working days after the period as referred to in paragraph (1) expired.
Article 12
Administration and form of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods is as set in Annex, which is not an integral part of this regulation.
Article 13
Stipulations are free of Value Added Tax and Sales Tax on Luxury Goods as referred to in Article 2 paragraph (2) Minister of Finance Decree No. 231 / KMK.03 / 2001 on the Treatment of Value Added Tax and Sales Tax on Luxury Goods on Imported Goods exempted from import duty levy as has been amended several times lastly by Regulation of the Minister of Finance No. 70 / PMK.011 / 2013, and its amendments, not applied to Imported Taxable Goods conducted by Representative of Foreign Country and International Agency and their Officials.
Article 14
The Request Application for exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods which have been received before the application of this Minister Regulation will be processed according to Minister of Finance Decree No. 25 / KMK.01 / 1998 on Granting Restitution / Exemption on Value Added Tax and / or Sales Tax on Luxury Goods to Representative of Foreign Country and International Agency and their Officials / Energy Expert.
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Article 15
At the time of this regulation comes into force, Minister of Finance Decree No. 25 / KMK.01 / 1998 on Granting Restitution / Exemption on Value Added Tax and / or Sales Tax on Luxury Goods to
Representative of Foreign Country and International Agency and their Officials / Energy Expert, are revoked and declared invalid.
Article 16
This Minister Regulation starts into force after 90 (ninety) days since the enacted date.
For public cognizance, this Minister Regulation Shall be published in the State Gazette of the Republic of Indonesia.
Enacted in Jakarta
on August 13th 2014
MINISTER OF FINANCE REPUBLIC OF INDONESIA,
Signed.
MUHAMAD CHATIB BASRI
Enacted in Jakarta
On August 14th 2014
MINISTER OF LAW AND HUMAN RIGHTS OF REPUBLIC OF INDONESIA,
Signature.
AMIR SYAMSUDIN
STATE GAZETTE OF REPUBLIC OF INDONESIA YEAR 2014 NUMBER 1141
Copied as per original
HEAD OF GENERAL BUREAU
MINISTRY HEAD OF ADMINISTRATION
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
ADMINISTRATION OF EXEMPTION CERTIFICATE ON VALUE ADDED TAX
OR VALUE ADDED TAX AND TAX ON SALES OF LUXURY GOODS
I. GENERAL
1. Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods (VAT or VAT and Sales Tax on Luxury Goods) payable on Transfer of Taxable Goods and / or Taxable Services can be exempted by Exemption Certificate on VAT or VAT and Sales Tax on Luxury Goods, issued by the Head of Foreign Corporate and Individual Tax Service Office on behalf of the Director General of Taxation.
2. Exemption Certificate on VAT or VAT and Sales Tax on Luxury Goods as referred to in number 1 is required for each Transfer of Taxable Goods and / or Taxable Services.
3. In terms of request application of exemption on VAT or VAT and Sales Tax on Luxury Goods rejected entirely, the rejection of exemption on VAT or VAT and Sales Tax performed by using the format of regular official letter stating the reasons for refusal clearly.
II. ADMINISTRATION OF INDEPENDENT TAX CERTIFICATE VALUE OR VALUE ADDED TAX AND SALES TAX ON
LUXURY GOODS
Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods upon the Transfer of Taxable Goods and / or Taxable Services issued by the Head of Foreign Corporate and Individuals Tax Service Office on behalf of the Director General of Taxation to the applicant of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods and forwarded to:
1) The Head of Tax Office where the Taxable Enterprise is registered;
2) The Diplomatic Facilities Director of the Ministry of Foreign Affairs / Head of Overseas Technical Cooperation Bureau of the Ministry of Secretariat of State;
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
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EXAMPLE FORM OF EXEMPTION CERTIFICATE ON VALUE ADDED
TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS.
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
EXEMPTION CERTIFICATE ON VALUE ADDED
TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS
Number: KET- .............................................. (1)
Head of the Tax Office on behalf of the Director General of Taxation hereby states that the following Representative of Foreign Country / International Agency / Officials*:(2)
Name of Institution :...................................................................................................
Address :...................................................................................................
Name of Official :...................................................................................................
Title :...................................................................................................
In accordance to Letter of Recommendation ... (3) ...... number ... (4) ....., date. .. (S) .... and based on
Government Regulation No. 47 Year 2013 then to be granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods payable on Taxable Goods and / or Taxable Service below: (6)
Number Name/type of Taxable Goods and/or Taxable Svc. Quantum Selling Price
(Rp) VAT Payable
(Rp) Sales Tax on Luxury Goods Payable (Rp) Remarks
-1- -2- -3- -4- -5- -6- -7-
In terms of transactions using foreign exchange, exempted value of Value Added Tax and value of Sales Tax on Luxury Goods is customized with the exchange rate upon Transfer of Taxable Goods and / or Taxable Services.
This Certificate id to be submitted to: (7)
Name :...................................................
Address :...................................................
Taxpayer Identification Number (TIN) :...................................................
Thus, to be used as required. ......... (8) ............, .............. ..... .......... .......
on behalf of Director General of Taxation
Head of Foreign Corporate and Individual Tax Service Office
.................. (9) ............................
NIP ....................................
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
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III. INSTRUCTIONS TO FILL IN EXEMPTION CERTIFICATE ON VALUE ADDED TAX OR VALUE ADDED TAX AND TAX SALES OF LUXURY GOODS TRANSFER OF TAXABLE GOODS AND OR TAXABLE SERVICE.
1. Number of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods filled according to the applicable numbering procedures.
2. Agency Name, Address, Name of Officer, and Position.
a. Name of Institution: Filled with name of Representative of Foreign Country or International Agency
b. Address : Filled with address of Representative of Foreign Country or International Agency
c. Name of Official :
- In terms of application proposed by Representative of Foreign Country or International Agency, filled with name of the Leadership of Representative of Foreign Country or International Agency.
- In terms of application proposed by name of Representative of Foreign Country or International Agency, filled with Official’s name requesting exemption on VAT or VAT and Sales Tax on Luxury Goods
d. Title : Filled with the position / title of officials as referred to in the letter c
3. Letter of Recommendation, filled by the publisher of Letter of Recommendation, which is Minister of Foreign Affairs or Minister of Secretary of State.
4. Number, filled with number of Letter of Recommendation.
5. Date, filled with the date of Letter of Recommendation.
6. Table of exemption on VAT or VAT and Sales Tax on Luxury Goods.
Column 1 : Filled with serial number
Column 2 : Filled with the name or type of Taxable Goods and / or Taxable Service which on its transfer is granted exemption on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods. In terms of details, such as names and types of Taxable Goods and / or Taxable Service cannot be accommodated in a one sheet of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods, it can be made in separate annex which is integral part of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods and each annex sheet is signed by the Head of Tax Office with its stamp, while column (2) is given note "Details of Taxable Goods and Taxable Service attached"
Example:
List Details of Taxable Goods and / or Taxable Service exempted from the imposition of VAT or VAT and Sales Tax on Luxury Goods, based on Exemption Certificate on VAT or VAT and Sales on Luxury Goods Number-KET ....... Date ..... ....... .
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
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No. No Name/Type of Taxable Goods/Svc. Quantum Selling Price (Rp)
1 BKP A 1 pc 1.000.000
2 BKP B 2 units 5.000.000
3 BKP C 3 pcs 7.000.000
4 Etc...
Total
..........................,...........................
On behalf of Director of General Taxation Office
Head of Taxation Service Office
Column 3 : Filled with units of Taxable Goods and / or Taxable Service in terms of a unit of measurement, such as, 1 piece, 1 month, or 1 set.
Column 4 : Filled with the selling price or exchange value in units of Rupiah. In terms of selling price or exchange value in foreign exchange, filled with transaction value in units of Rupiah that have been converted based on exchange rate set by the Minister of Finance at the time exemption certificate issued, and in that unit of foreign currency.
Example:
- Selling Price USD 2,000. 00
- Exchange rate at the time exemption certificate issued by Minister of Finance. USD 1 = Rp 10,000. 00
- Selling price becomes Rp. 20,000,000. 00
- Writing in column (4) becomes: Rp. 20,000,000. 00 (USD 2,000, 00)
Column 5 : Filled with the value of the VAT payable in unit of Rupiah. In the terms of VAT in foreign currency, filled with VAT rate which has been converted based on the exchange rate set by the Minister of Finance at the time exemption certificate issued, and in that unit of foreign currency.
Example:
- Selling Price USD 2,000, 00
- Exchange rate at the time exemption certificate issued by Minister of Finance USD 1 = Rp. 10,000, 00
- Selling Price becomes Rp. 20,000,000.00
- Exempted VAT payable becomes Rp 2,000,000. 00
- Writing in column (5) becomes: Rp 2,000,000. 00 (USD 200, 00)
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
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Column 6 : Filled with Sales Tax on Luxury Goods in unit of Rupiah. In terms of Sales Tax on Luxury Goods in foreign currencies, filled with Sales Tax on Luxury Goods payable in unit of Rupiah which has been converted based on the exchange rate set by the Minister of Finance at the time of Letters Description Non issued and in force foreign currency.
Example:
- Selling Price USD 2000.00
- Exchange rate at the time exemption certificate issued by Minister of Finance USD1 = Rp. 10,000.00
- Selling price becomes to Rp 20,000,000.00
- Exempted Sales Tax on Luxury Goods payable becomes Rp.1,000,000.00
- Writing in column (6) becomes Rp.1000,000,00 (USD 100.00)
Column 7 : Filled with number and date of supporting documents, such as pro forma invoice,
Purchase Order or other equal document, and Statement of Total Motor Vehicles Ownership.
So the form of the entire table in Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods become as follows:
No. Name/Type of Taxable Goods and/or Taxable Svc. Quantum Selling Price (Rp) VAT Payable (Rp) Sales Tax on Luxury Goods Payable (Rp) Remarks
-1- -2- -3- -4- -5- -6- -7-
1 Name of Taxable Goods 1 unit 20.000.000
(USD 2.000) 2.000.000
(USD 200) 1.000.000 (USD 100) According to: Invoice No….
Date:…..
Exchange rate USD 1 = Rp
10.000, -
In accordance to
Minister Of Finance Decree
Number ............
Date ..........
7. Name, address, and TIN of the taxpayer who submitted Taxable Goods and /or Taxable Service.
Name : Filled with name of Taxable Enterprise submitting Taxable Goods and /or Taxable Service
Address : Filled with address of Taxable Enterprise submitting Taxable Goods and /or Taxable Service
TIN : Filled with TIN of Taxable Enterprise submitting Taxable Goods and /or Taxable Service
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
-6-
8. Place and Date of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
Filled with issuance date and place of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
Example: Jakarta, August 12, 20 14.
9. Ratification of Exemption Certificate on Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
Filled with signature, name and Employee Number of The Head of Foreign Corporate and Individual Tax Service Office, and put the stamp of Foreign Corporate and Individual Tax Service Office.
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Signature.
Muhamad Chatib Basri
Copy as per original
HEAD OF GENERAL BUREAU
u.b
MINISTRY HEAD OF ADMINISTRATION
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