a. that in order to smooth the flow of goods from and to Free Area and in order to maximize the granting of taxation facilities in Free Area, it is necessary to adjust taxation provisions as governed in Regulation of the Minister of Finance No. 45/PMK.03/2009 concerning Procedures for Supervision, Administration, Payment as well as Settlement of Value Added Tax and/or Sales Tax on Luxury Goods on the Release and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Free Area to Other Place Inside Customs Area and the Import and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Other Place Inside Customs Area to Free Area;
b. that based on consideration in a, it is necessary to stipulate a regulation of the Minister of Finance on the Amendment to Regulation of the Minister of Finance No. 45/PMK.03/2009 concerning Procedures for Supervision, Administration, Payment as well as Settlement of Value Added Tax and/or Sales Tax on Luxury Goods on the Release and/ or Delivery of Taxable Goods and/or Provision of Taxable Service from Free Area to Other Place inside Customs Area and the Import and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Other Place Inside Customs Area to Free Area;
1. Law No. 6/1983 concerning Taxation General Provisions and Procedures (Statute Book of the Republic of Indonesia of 1983 No. 49, Supplement to Statute Book of the Republic of Indonesia No. 3262) as already amended several times and the latest by Law No. 16/2009 (Statute Book of the Republic of Indonesia No. 62/2009, Supplement to Statute Book of the Republic of Indonesia No. 4999);
2. Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book of the Republic of Indonesia No. 5/19831, Supplement to statute Book of the Republic of Indonesia No. 3264) as already amended several times and the latest by Law No. 18/2000 (Statute Book of the Republic of Indonesia No. 128/2000, Supplement to Statute Book of the Republic of Indonesia No. 3986);
3. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as already amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
4. Law No. 36/2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1of 2000 concerning Free Trade Area and Free Port to become a Law (Statute Book of the Republic of Indonesia No. 251/2000, Supplement to Statute Book of the Republic of Indonesia No. 4053) as already amended by Law No. 44/2007 (Statute Book of the Republic of Indonesia No. 130/2007, Supplement to Statute Book of the Republic of Indonesia No. 4775);
5. Government Regulation No. 143/2000 concerning the Implementation of Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times and the latest by Law No. 18/2000 (Statute Book of the Republic of Indonesia No. 259/2000, Supplement to Statute Book of the Republic of Indonesia No. 4061) as amended by Government Regulation No. 24/2002 (Statute Book of the Republic of Indonesia No. 49/2002, Supplement to Statute Book of the Republic of Indonesia No. 4199);
6. Government Regulation No. 2/2009 concerning Customs, Taxation and Excise Treatment as well as Supervision over the Import and Export of Goods to and from as well as in Areas already appointed as Free Trade Area and Free Port (Statute Book of the Republic of Indonesia No. 15/2009, Supplement to Statute Book of the Republic of Indonesia No. 4970);
7. Presidential Decision No. 84/P/2009;
8. Regulation of the Minister of Finance No. 45/PMK.03/2009 concerning Procedures for Supervision, Administration, Payment as well as Settlement of Value Added Tax and/or Sales Tax on Luxury Goods on the Release and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Free Area to Other Place inside Customs Area and the Import and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Other Place inside Customs Area to Free Area;
THE REGULATI0N OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE No. 45/PMK.03/2009 CONCERNING PROCEDURES FOR SUPERVISION, ADMINISTRATION, PAYMENT AS WELL AS SETTLEMENT OF VALUE ADDED TAX AND/OR SALES TAX ON LUXURY GOODS ON THE RELEASE AND/OR DELIVERY OF TAXABLE GOODS AND/OR PROVISION OF TAXABLE SERVICES FROM FREE AREA TO OTHER PLACE INSIDE CUSTOMS AREA AND/OR THE IMPORT AND/OR DELIVERY OF TAXABLE GOODS AND OR PROVISION OF TAXABLE SERVICE FROM OTHER PLACE INSIDE CUSTOMS AREA TO FREE AREA
Several provisions in Regulation of the Minister of Finance No. 45/PMK.03/2009 concerning Procedures for Supervision, Administration, Payment as well as Settlement of Value Added Tax and/or Sales Tax on Luxury Goods on the Release and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Free Area to Other Place inside Customs Area and the Import and/or Delivery of Taxable Goods and/or Provision of Taxable Service from Other Place inside Customs Area to Free Area shall be amended as follows:
1. Two articles are supplemented between Article 2 and Article 3 to become Article 2A and Article 2B, which read as follows:
"Article 2A
(1) Excluded from the provisions as described in Article 2 paragraphs (1) and (2) shall be certain transactions, namely:
(2) The time limit of the re-import of the taxable goods as described in paragraph (1) letter a shall be maximally 6 (six) months as from the date of customs declaration document.
(3) The time limit of the re-export of the taxable goods as described in paragraph (1) letter b shall be maximally 6 (six) months as from the date of customs declaration document.
(4) In the case of the taxable goods as described in paragraph (1) letter a being not re-imported into Free Area up to the time limit as described in paragraph (2)[ value added tax shall be settled by entrepreneurs releasing the goods in the other place inside the customs area by using the tax payment form (SSP) as regulated in the provisions of taxation legislation.
(5) In the case of the taxable goods as described in paragraph (1) letter b being not re-exported from Free Area up to the time limit as described in paragraph (3), value added tax shall be settled by the parties releasing the taxable goods from free area.
(6) The entrepreneurs, as described in paragraph (4) shall be subject to administrative sanction in the form of a fine as high as 2% (two percent) per month' for 24 (twenty four) months maximally, starting from the moment when the taxable goods are released from free area up to the date of payment or the of issuance of tax assessment.
(7) The remitted value added tax as described in paragraph (4) may not be credited as input tax.
Article 2B
Provisions on procedures for:
1. the release of taxable goods as described in Article 2A paragraph (1) a in case of the goods resulting from outside customs area;
2. the settlement of tax on taxable goods resulting from outside the customs area, which are not re-imported into free area in a specified period; and
3. the import and release of returnable package as described in Article 2A paragraph (1) f, shall be as governed in:
2. The provision of Article 3 is amended by supplementing 5 (five) paragraphs, namely paragraphs (4), (5), (6), (7) and (8) so that Article 3 reads as follows:
"Article 3
(1) Taxable goods may be released from free area to other area inside customs area in case of the customs obligation as governed in the provision of customs legislation being already fulfilled.
(2) Included the fulfillment of the customs obligation as described in paragraph (1) shall be the submission of customs declaration accompanied by:
(3) The delivery of goods in certain case as described in paragraph (2) letter a shall cover:
(4) In case of the release of the taxable goods as described in Article 2A paragraph (1) a, b, c, and d, the obligation to enclose the tax payment form (SSP) as described in paragraph (2) b shall be replaced by:
(5) The obligation, to enclose the tax payment form (SSP) as described in paragraph (2) b shall not apply to:
(6) PPBTT as described in paragraph (4) a shall be made by entrepreneurs in other place inside customs area in 5 (five) copies with the designation as follows:
(7) PPBTT shall use the format as stipulated in Attachment II to this regulation and procedures for approving PPBTT in Tax Service Office shall be as governed in Attachment III to this regulation, which constitute an integral part of this regulation.
(8) The approval of certificate of origin of goods as described in paragraph (4) a:
3. Two articles are supplemented between Article 4 and Article 5 to become Article 4A and Article 4B, which read as follows:
"Article 4A
Provision of taxable services, which according to the provisions of taxation legislation are exempted from value added tax shall be excluded from the provision as described in Article 4.
Article 4B
The provision of domestic air transport service and telecommunications service shall continue to be subject to value added tax in accordance with the provisions of taxation legislation."
4. The provision of Article 6 is amended by supplementing 2 (two) paragraphs, namely paragraph (3) and paragraph (4) so that Article 6 reads as follows:
"Article 6
(1) The import of taxable goods from other place inside customs area or from bonded hoarding place to free area through the appointed seaports or airport shall not be subject to the collection of value added tax or value added tax and sales tax on luxury goods.
(2) The delivery of intangible taxable goods and/or taxable services from other place inside customs area or from bonded hoarding place to free area shall not be subject to the collection of value added tax.
(3) The provision as described in paragraph (1) and paragraph (2) shall also apply to the import of taxable goods and provision of taxable services, which in accordance with the provisions of taxation legislation is exempted from value added tax.
(4) The provision as described in paragraph (1) shall not apply to the import of taxable goods having value added tax settled by using sticker of paid value added tax and subsidized fuel."
5. The provision of Article 7 is amended by supplementing one paragraph, namely paragraph (5) so that Article 7 reads as follows:
"Article 7
(1) With respects to the import as described in Article 6 paragraph (1), standard tax invoice shall be made in accordance with taxation legislation.
(2) The standard tax invoice as described in paragraph (1) shall be made in not later than the moment when the taxable goods are sent to free area.
(3) With respects to the delivery of intangible taxable goods and! or taxable services as described in Article 6 paragraph (2), standard tax invoice shall be made in accordance with taxation legislation.
(4) The standard tax invoice as described in paragraphs (1) and (3) shall be given a seal "VALUE ADDEDTAX IS NOTCOLLECTED ON THE BASIS OF GOVERNMENT REGULATION No. 2/2009" by taxable entrepreneurs delivering the goods or providing the services.
(5) The provision as described in paragraph (1) shall not apply to the import of the taxable goods as described in Article 2A paragraph (1) b and the re-import of the taxable goods as described in Article 2A paragraph (1) a."
6. The provision of Article 8 paragraph (2) is amended, a new paragraph is supplemented between paragraph (2) and paragraph (3) to become paragraph (2a), a new paragraph is supplemented between paragraphs (5) and (6) to become paragraph (Sa) so that Article 8 reads as follows:
"Article 8
(1) The facility of uncollected value added tax or value added tax and sales tax on luxury goods as described in Article 6 paragraph (1) shall be granted if the tangible taxable goods have be arrived at free area, proven by document already securing endorsement from official/employee of the Directorate General of Taxation.
(2) The document yet to be submitted in the framework of the endorsement as described in paragraph (1) shall be customs declaration already registered at customs office, which is accompanied by:
(2a) The document yet to be submitted in the framework of endorsement as described in paragraph (1) for the import of the taxable goods as described in Article 2A paragraph (1) letter a and letter b shall be customs declaration al-ready registered at customs office, which is accompanied by:
(3) The submission of the attachments to the document as described in paragraph (2) shall be accompanied by the original document.
(4) In the customs declaration being settled by customs settlement service provider, the document yet to be submitted in the framework of endorsement as described in paragraph (2) shall be accompanied by power of attorney from entrepreneur importing the goods into free area.
(5) In the case of customs declf1ration not matching the documents yet to be enclosed in the framework of endorsement, the taxable goods may be released from the appointed seaports/airports andthe facility of uncollected value added tax or value added tax and sales tax on luxury goods shall not be granted to the import of the taxable goods.
(5a) In the case of the customs declaration for the import of the taxable goods as described in Article 2A paragraph (1) letter a and letter b not matching. the documents yet to be enclosed in the framework of endorsement as described in paragraph (2a), the taxable goods still can be released from the appointed sea-ports/airports and the import ofthe taxable goods shall exclude from the certain transaction as described in Article 2A paragraph (1) letters a and b.
(6) Procedures for the endorsement by official/employee of the Directorate General of Taxation as described in paragraph (1) shall, be as stipulated in Attachment II to this regulation, which constitutes an integral part of this regulation.
(7) The assignment of official/ employee of the Directorate General of Taxation in the framework of the endorsement as described in paragraph (1) in customs office shall be stipulated by a Decision of the Minister of Finance."
7. Amending Attachment II to Regulation of the Minister of Finance No. 45/PMK.03/2009 so as to be as stipulated in Attachment I to this regulation, which constitutes an integral part of this regulation.
This regulation shall come into force as from the date of promulgation.
For public cognizance, the regulation shall be pro-mulgated by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 30, 2009
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI