that to implement the provisions of Article 14 paragraph (4), Article 15 paragraph (4) and Article 23 paragraph (8) of Government Regulation No. 2 of 2009 concerning Customs, Taxation and Excise Treatment as well as Supervision over the Entry and Release of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Supervising, Administering, Paying as well as Settling Value Added Tax and/or Sales Tax on Luxury Goods on the Release and/or Delivery of Taxable Goods and/or Taxable Services from Free Area to Other Place Inside Customs Area and the Entry and/or Delivery of Taxable Goods and/or Taxable Services from Other Place Inside Custom Area into Free Area;
1. Law No. 6 of 1983 concerning General Provisions and Procedures of Taxation (Statute Book No. 49 of 1983, Supplement to Statute Book No. 3262) as amended several times, the latest by Law No. 28 of 2007 (Statute Book No. 85 of 2007, Supplement to Statute Book No. 4740);
2. Law No. 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book No. 51 of 1983, Supplement to Statute Book No. 3264) as amended the latest by Law No. 18 of 2000 (Statute Book of the Republic of Indonesia No. 128 of 2000, Supplement to Statute Book No. 3984);
3. Law No. 36 of 2000 concerning Stipulation of Government Regulation In Lieu of Law No. 1 of 2000 concerning Free Trade Areas and Free Ports to become a Law (Statute Book No. 251 of 2000, Supplement to Statute Book No. 4053) as amended by Law No. 44 of 2007 (Statute Book No. 130 of 2007, Supplement to Statute Book No. 4775);
4. Government Regulation No. 143 of 2000 concerning the Implementation of Law No. 8 of 1983 concerning Value Added Tax on the Goods and Service, and Sales Tax on Luxury Goods as amended several times, the latest by Law No. 18 of 2000 (Statute Book No. 259 of 2000, Supplement to Statute Book No. 4061) as amended by Government Regulation No. 24 of 2002 (Statute Book No. 49 of 2002, Supplement to Statute Book No. 4199);
5. Government Regulation No. 2 of 2009 concerning Customs, Taxation, and Excise Treatment as well as Supervision over the Entry and Release of Goods Into and From as well as In Areas Already Appointed as Free Trade Areas and Free Ports (Statute Book No. 15 of 2009, Supplement to Statute Book No. 4970);
6. Presidential Decree No. 20/P of 2005;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES FOR SUPERVISING, ADMINISTERING, PAYING AS WELL AS SETTLING 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 THE ENTRY AND/OR DELIVERY OF TAXABLE GOODS AND/OR TAXABLE SERVICES FROM OTHER PLACE INSIDE CUSTOMS AREA INTO FREE AREA.
In this Regulation of the Minister of Finance:
1. Free Trade Area and Free Port hereinafter called as Free Area shall be an area located in the jurisdiction of the Unitary State of the Republic of Indonesia that is separate from the Customs Area so as to be free from Import Duty, Value Added Tax, Sales Tax on Luxury Goods, and Excise.
2. Other Place Inside Customs Area shall be Customs Area other than Free Area and Bonded Hoarding Place.
3. Person shall be individual or statutory body.
4. Endorsment shall be a statement of acknowlegment from functionary/official of the Directorate General of Taxation on the entry of Taxable Goods from Other Places inside Customs Area to Free Area, based on formal examination of documents related to the entry of the Taxable Goods.
(1) Taxable Goods released from Free Area to Other Place Inside Customs Area shall be subject to Value Added Tax.
(2) In case of the taxable goods as intended in paragraph (1) being taxable goods of the luxury category, the release of the taxable goods shall be subject to Value Added Tax and Sales Tax on Luxury Goods.
(3) The tax as intended in paragraph (1) and paragraph (2) shall become due when the Taxable Goods are released from Free Area.
(4) The Basis for Imposing Tax on the Value Added Tax due as intended in paragraph (1) and Sales Tax on Luxury Goods as intended in paragraph (2) shall be:
(5) The Value Added Tax as intended in paragraph (1) and Sales Tax on Luxury Goods as intended in paragraph (2) shall be collected and remitted by persons releasing the taxable goods through post office or perception banks appointed by the Minister of Finance by using Tax Payment Form (SSP).
(6) Tax Payment Form (SSP) as intended in paragraph (5) shall be filled by the following means:
(7) The remittance of the Value Added Tax as intended in paragraph (1) and Sales Tax on Luxury Goods as intended in paragraph (2) shall be done in not later than the release of the Taxable Goods from Free Area.
(8) Tax Payment Form (SSP) as intended in paragraph (5), which is accompanied by invoice and customs declaration shall constitute a document treated such as Standard Tax Invoice.
(9) Value added tax already paid by using Tax Payment Form (SSP) that is accompanied by invoice and customs declaration as intended in paragraph (8) shall constitute input tax which may be credited by Taxable Entrepreneurs receiving the Taxable Goods in accordance with legislations in taxation.
(1) Taxable goods may be released from Free Area to Other Place Inside Customs Area if the customs obligations as governed in customs legislation have been fulfilled.
(2) The fulfillment of the customs obligations as intended in paragraph (1) shall include the submission of customs declaration enclosed by:
(3) The delivery of goods as intended in paragraph (2) a shall cover:
(1) Delivery of intangible taxable goods and/or taxable services from Free Area to Other Place Inside Customs Area or Bonded Hoarding Place shall be subject to Value Added Tax.
(2) The Value Added Tax as intended in paragraph (1) shall become due when the intangible taxable goods and/or taxable services start to be utilized in Other Place inside Customs Area or Bonded Hoarding Place.
(3) The moment when The Intangible Taxable Goods and/or Taxable Services from Free Area as intended in paragraph (2) start to be utilized shall be the moment when any of the following events is known earlier:
(4) In case of the events as intended in paragraph (3) being not ascertained, the moment when the Intangible Taxable Goods and/or Taxable Services as intended in paragraph (2) start to be utilized shall be the signing date of contract.
(5) The Tax Basis for the imposition of Value Added Tax as intended in paragraph (1) shall be amounting to the Selling Price of the Intangible Taxable Goods and/or value of compensation for the Taxable Services.
(6) The Value Added Tax as intended in paragraph (1) shall be collected by Person utilizing the Intangible Taxable Goods and/or Taxable Services in Other Place inside Customs Area or Bonded Hoarding Place when the Intangible Taxable Goods and/or Taxable Services as intended in paragraph (3) or paragraph (4) start to be utilized.
(7) The collected Value Added Tax as intended in paragraph (6), shall be remitted to the state cash by Person utilizing the Intangible Taxable Goods and/or Taxable Services in Other Place Inside Customs Area or Bonded Hoarding Place, through post office of perception banks appointed by the Minister of Finance, by using Tax Payment Form (SSP) in not later than the 15 of the ensuing month after the tax is collected.
(8) Tax Payment Form (SSP) as meant in paragraph (7), enclosed by invoice or contract shall constitute a document treated such as tax invoice.
(9) In case the Person utilizing the Intangible Taxable Goods and/or Taxable Services being a Taxable Entrepreneur, Value Added Tax remitted by using Tax Payment Fomr (SSP) that is enclosed by invoice or contract as intended in paragraph (8) shall constitute input tax which is creditable in accordance with taxation legislation and shall be reported in Periodical Value Added Tax Notification of the same Tax Period as the month of remittance.
(10) In case of Person utilizing Intangible Taxable Goods and/or Taxable Service being not a Taxable Entrepreneur, the Value Added Tax remitted as intended in paragraph (7) by using the third sheet of SSP shall be reported in not later than the 20 of the same month as the mount of remittance to tax service office overseeing address or domicile of the said person.
Procedures for counting Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods and fulfilling taxation obligations to the release of the taxable goods as intended in Article 2 and/or delivery of Intangible Taxable Goods and/or Taxable Services as intended in Article 4 from Free Area to Other Place inside Customs Area shall be as set forth in Attachment I to this Ministerial Regulation that constitutes aa integral part of this Ministerial Regulation.
(1) The entry of Taxable Goods from Other Place inside Customs Area or Bonded Hoarding Place into Free Area through the appointed seaports or airports 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 Places into Free Area shall not be subject to the co!lection of Value Added Tax.
(1) On the entry as intended in Article 6 paragraph (1), Standard Tax Invoice shall be made in accordance with taxation legislation.
(2) The Standard Tax Invoice as intended in paragraph (1) shall be made in not later than the moment of delivery of the Taxable Goods to Free Area.
(3) On the delivery of Intangible Taxable Goods and/or Taxable Services as intended in Article 6 paragraph (2), Standard Tax Invoice shall be made in accordance with taxation legislation.
(4) The Standard Tax Invoice as intended in paragraph (1) and paragraph (3) shall be given seal "VAT IS UNCOLLECTED BASED ON GOVERNMENT REGULATION No. 2/2009" by taxable entrepreneur executing the delivery.
(1) The facility of the uncollected Value Added Tax or Value Added Tax and Sales Tax on Luxury Good facility of value as intended in Article 6 paragraph (1) shall be granted if the Intangible Taxable Goods have come into Free Area concretely, proven by document already given endorsement by functionary/ official of the Directorate General of Taxation.
(2) The document that shall be given up in the framework of the Endorsement as intended in paragraph (1) shall be customs declaration already registered at customs office, enclosed with:
(3) The submitted attachments to the document as intended in paragraph (2) shall be accompanied by the original document.
(4) In case of customs declaration being settled by customs settlement service provider, the document that shall be submitted in the framework of Endorsement as intended in paragraph (2) shall be accompanied by power of attornet from entrepreneur importing goods into Free Area.
(5) In case of the customs declaration being not suitable to documents which shall be enclosed in the framework of Endorsement, the Taxable Goods still may be released from the appointed airports/seaports and the entry of the Taxable Goods shall not deserve the facility of the uncollected Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods.
(6) Procedures for granting the Endorsement by funcionary/official of Directorate General of Taxation as intended in paragraph (1) shall be as set forth in Attachment II of this Regulation of the Minister of Finance that constitutes as integral part of this Ministerial Regulation.
(7) The assignment of functionary/official of Directorate General of Taxation in the framework of Endorsement as intended in paragraph (1) in customs office shall be stipulated by a Decision of the Minister of Finance.
On the delivery of Taxable Goods and/or Taxable Service in Free Area as from the date of enforcement of this Ministerial Regulation shall not issued Tax Invoice.
Further provision on revocation of validation of Taxable Entrepreneurs in Free Area already validated as Taxable Entrepreneurs before the enforcement of this regulation shall be governed by a Regulation of the Director General of Taxation.
With the enforcement of this Ministerial Regulation:
shall be revoked and declared null and void.
This Ministerial Regulation shall come into force on April 1, 2009.
For public cognizance, this Ministerial Regulation shall be published by placing it at State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 5, 2009
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI