to Indonesian
that in the framework to implement the provisions of Article 4 paragraph (2) of Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, the latest by Law No. 42/2009, it is necessary to stipulate Regulation of the Minister of Finance concerning Scope of Activities and Services on Export Subject to Value Added Tax:
1. Law No. 6/1983 concerning General Provisions and Procedure of Taxation (Statute Book of the Republic of Indonesia No. 49/1983, Supplement to Statute Book of the Republic of Indonesia No. 3262) as amended several times, the latest by Law No. 16/2009 (Statute Book of the Republic Indonesia No. 62/2009, Supplement to Statute Book of the Republic of Indonesia No. 4999);
2. Law No. 7/1983 concerning Income Tax (Statute Book of the Republic of Indonesia No. 50/1983, Supplement to Statute Book of the Republic of Indonesia No. 3263) as amended several times, the latest by Law No. 36/2008 (Statute Book of the Republic of Indonesia No. 133/2008, Supplement to Statute Book of the Republic of Indonesia No. 4893);
3. 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. 51/1983, Supplement to Statute Book of the Republic of Indonesia No. 3264) as amended several times, the latest by Law No. 42/2009 (Statute Book of the Republic of Indonesia No. 150/2009, Supplement to Statute Book of the Republic of Indonesia No. 5069);
4. Presidential Decree No. 84/P/2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING SCOPE OF ACTIVITIES AND SERVICES ON EXPORT SUBJECT TO VALUE ADDED TAX
In this Regulation of the Minister of Finance:
1. Law of Value Added Tax is Law No. 8/1983 concerning Value Added Tax on Goods and Services, and Sales Tax on Luxury Goods as amended several times, the latest by Law No. 42/2009.
2. Service is any service activity based on an agreement or a legal act that causes a good, facility, and rights can be used, include service to make goods based on order with raw materials and direction from the customer.
3. Order Service is services performed to produce goods in order or request and the raw materials and direction provided by the customer.
4. Taxable Service is service that is taxable based on the Law of Value Added Tax.
5. Exported Taxable Service is any delivery of taxable service activities to outside of the Customs Area.
6. Replacement is the value in money, including all costs should be charged or payable by employers for delivery of Taxable Services, Exported Taxable Services, or Export of Taxable Intangible Goods, but exclude Value Added Tax levied under the Law of Value Added Tax and discounts are included in the Tax Invoice or value in money paid or payable by the Service Receiver due to utilization of Taxable Service and/or by the beneficiary of Taxable Intangible Goods due to the utilization of Taxable Intangible Goods from outside of the Customs Area within the Customs area.
(1) Value Added Tax is imposed on Export of Taxable Services by Taxable Entrepreneur.
(2) Payable Value Added Tax as intended in paragraph (1) is calculated by multiplying the rate of Value Added Tax with Tax Base.
(3) Rate of Value Added Tax as intended in paragraph (2) is 0% (zero percent).
(4) Tax Base as intended in paragraph (2) is a Replacement.
Scope of activities of Taxable Services on export subject to Value Added Tax as intended in Article 2 are as follows:
Types of Taxable Services that the exports subject to Value Added Tax as intended in Article 2 are as follows:
(1) When the Value Added Tax is payable on the Export of Taxable Services is at the Export of Taxable Services.
(2)The Export of Taxable Services as intended in paragraph (1) is when Replacement of exported Service is recorded or recognized as income.
Value Added Tax as intended in Article 2 is payable at the place of residence or domicile and/or place of business activities are done, or any place other than place of residence or domicile and/or place of business activities are done which is regulated by the Regulation of the Director General of Tax.
(1) Employers who do Export Taxable Services shall make a Notification of Export of Taxable Services at the time of Export of Taxable Services.
(2) Notification of Export of Taxable Services as intended in paragraph (1) attached to the invoice as an integral part is documents whose position is equivalent to Tax Invoice.
(3) Notification of Export of Taxable Services as intended in paragraph (1) shall be made by Taxable Entrepreneurs that exported Taxable Services by using the form as stipulated in the Attachment of this Regulation of Minister of Finance, which is an integral part of this Regulation of the Minister of Finance.
(1) On the export of goods produced from export activities of Order Service by Taxable exporter Entrepreneurs that are not reported as export of Taxable Goods in the Period Notification of Value Added Tax.
(2) Value Added Tax on:
The export of Taxable Services either partially or wholly made before April 1, 2010, and Replacement for services that are exported shall be recorded or recognized as income on or after April 1, 2010, subject to Value Added Tax under the provisions set out in this Regulation of the Minister of Finance .
At the time this Regulation of the Minister of Finance shall come into force, the Decree of the Minister of Finance No. 302/KMK.04/1989 concerning Value Added Tax on Taxable Services others than Performed by Contractor Services, Domestic Air Transport Services and Telecommunications Services shall be revoked and declared null and void since January 1, 1995.
This regulation shall come into force on April 1, 2010.
For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on March 31, 2010
MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI