to Indonesian
that to implement the provisions of Article 18 paragraph (4), Article 19 paragraph (7), Article 20 paragraph (2), and Article 33 paragraph (12) of Government Regulation No. 10/2012 concerning Treatment of Customs, Taxation, and Excise as well as Procedure on the Entry and Release of Goods into and from and in Zones are stated as Free Trade Zones and Free Ports, it is necessary to stipulate Regulation of the Minister of Finance Procedure 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 Service from Free Zone to Other Place inside Customs Area and the Entry and Delivery of Taxable Goods and/or Taxable Services from Other Place inside Customs Area into Free Zone;
1. Law No. 6/1983 concerning General Provisions and Procedures 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 of Indonesia No. 82/2009, 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. 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 No. 5069);
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 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. 1/2000 concerning Free Trade Zones and Free Ports 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 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. 10/2012 concerning Treatment of Customs, Taxation, and Excise as well as Procedure on the Entry and Release of Goods into and from and in Zones are stated as Free Trade Zones and Free Ports (Statute Book of the Republic of Indonesia No. 17/2012, Supplement to Statute Book of the Republic of Indonesia No. 5277);
6. Presidential Decree No. 56/P/2010;
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 ZONE 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 ZONE
In this Ministerial Regulation:
1. Value Added Tax Law is Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended by Law No. 42/2009.
2. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
3. Zones are already determined as free trade zones and free ports hereinafter called Free Zone, is 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.
4. Customs area is area of the Republic of Indonesia that covers land, waters and air space above it, as well as a specific place in the exclusive economic zone and continental shelf in which the Customs Law applies.
5. Person is an individual or legal entity.
6. Tax Payment Slip is a proof of payment or deposit of tax that has been done by using the form or has done in any other way to the state treasury through the place of payment designated by the Minister of Finance.
7. Tax Invoice is proof of tax payments made by the Taxable Entrepreneur that delivers Taxable Goods or gives of taxable services.
8. Input Tax is Value Added Tax should paid by Taxable Entrepreneur due to the receive of Taxable Goods and/or receive of Taxable Services and/or utilization of Intangible Taxable Goods from outside the Customs Area and/or utilization of Taxable Services from outside the Customs Area and/or import of Taxable Goods.
9. Customs Notification is statement made by Person in the framework to carry out customs obligation in the form and terms specified by the Customs Law.
10. Endorsement is a statement to know from the official/employee of the Directorate General of Taxes on the entry of taxable goods from other place in the customs area to the Free Zone, based on formal checking on documents related to the entry of 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 other place in the Customs Area as intended in paragraph (1) is Customs Area other than Free Zone, Bonded Piling Place, and Special Economic Zone.
(4) The tax as intended in paragraph (1) and paragraph (2) shall become due when the Taxable Goods are released from Free Area.
(5) 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:
(6) 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).
(7) Tax Payment Form (SSP) as intended in paragraph (6) shall be filled by the following means:
(8) The payment of payable 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.
(9) Tax Payment Form (SSP) as intended in paragraph (6), which is accompanied by invoice and customs declaration shall constitute a document treated such as Tax Invoice.
(10) Value added tax already paid by using Tax Payment Form that is accompanied by invoice and customs declaration as intended in paragraph (9) shall constitute input tax which may be credited by Taxable Entrepreneurs receiving the Taxable Goods in accordance with legislations in taxation.
(1) Excluded from the provisions as intended in Article 2 paragraphs (1) and (2) for certain transactions, are:
(2) The ending period of taxable goods re-enter into the Free Zone as intended in paragraph (1) a is a maximum of 12 (twelve) months since the date of Customs Notification.
(3) The ending period limit to re-release taxable goods from the Free Zone as intended in paragraph (1) b is a maximum of 12 (twelve) months from the date of Customs Notification.
(4) If until ending period as intended in paragraph (2), Taxable Goods as intended in paragraph (1) a is not re-entered into the Free Zone, Value Added Tax payable shall be paid by entrepreneur in other place in the Customs Area who released Taxable Goods by using the Tax Payment as set forth in the provisions of tax laws.
(5) If until ending period limit as intended in paragraph (2), Taxable Goods as intended in paragraph (1) b is not re-entered into the Free Zone, Value Added Tax payable shall be paid shall be paid when the releasing of Taxable Goods from Zone free by the person who released the taxable goods from Free Zone.
(6) Entrepreneur as intended in paragraph (4) subject to administrative sanctions in the form of interest of 2% (two percent) per month at the latest 24 (twenty four) months, counted from the time of Taxable Goods are released from the Free Zone until the date of payment or date of issuance of tax determination.
(7) Value Added Tax has been paid as intended in paragraph (4) cannot be credited as Input Tax.
Imposition of Value Added Tax as intended in Article 2 paragraph (1) or Value Added Tax and Sales Tax on Luxury Goods as intended in Article 2 paragraph (2) on the releasing of taxable goods from Free Zone, is exempted for the releasing taxable goods to be transited or transshipped from other place in the Customs Area to Free Zone for destination of other in the Customs Area.
(1) Taxable goods can be released from Free Zone to other places in the Customs Area while has met all the customs obligations as stipulated in the applicable customs laws.
(2) Included in the fulfillment of customs obligations as intended in paragraph (1) is the submission of the Customs Notification, attaching with:
(3) For the releasing of taxable goods as intended in Article 3 paragraphs (1) a, b, c, and d, the obligation to attach the Tax Payment Form as intended in paragraph (2) b is replaced by attaching:
(4) The obligation to attach the Tax Payment as intended in paragraph (2) b shall not apply to:
(5) PPBTT as intended in paragraph (3) a is made by entrepreneur in other place in the Customs Area in 5 (five) sheets for the following:
(6) PPBTT as intended in paragraph (5) using the format as contained in Attachment I to this Ministerial Regulation and procedure of granting approval for PPBTT in Tax Service Office as intended in paragraph (3) is as set out in Attachment II to this Ministerial Regulation, the are integral parts of this Ministerial Regulation.
(7) Letter of approval for origin of goods from the Zone Management Board as intended in paragraph (3) a must meet the following requirements:
(1) Delivery of Intangible Taxable Goods and/or Taxable Services from the Free Zone to other places in the Customs Area is subject to Value Added Tax.
(2) Delivery of Intangible Taxable Goods and/or Taxable Services from the Free Zone to Bonded Piling Place or Special Economic Zone, subject to Value Added Tax.
(3) Value Added Tax is payable as intended in paragraphs (1) and (2) when utilization of Intangible Taxable Goods and/or Taxable Services in other place in the Customs Area, Bonded Piling Place, or Special Economic Zone .
(4) Utilization of Intangible Taxable Goods and/or Taxable Services from the Free Zone as intended in paragraph (3) occurs when:
(5) Utilization of Intangible Taxable Goods and/or Taxable Services from the Free Zone to other place in the Customs Area, Bonded Piling Place, or Special Economic Zone was occurs on the date of the contract or agreement signing, in case of time of the utilization of Intangible Taxable Goods and/or Taxable Services from the Free Zone as intended in paragraph (4) is unknown.
(6) Tax Imposition Base for payable Value Added Tax as intended in paragraphs (1) and (2) is equal to the selling price of Intangible Taxable Goods and/or replacement of Taxable Services.
(7) Payable Value Added Tax as intended in paragraphs (1) and (2) is collected by the Person who use of Intangible Taxable Goods and/or Taxable Services in other place in the Customs Area, Bonded Piling Place, or Special Economic Zone when utilization of Intangible Taxable Goods and/or Taxable Services as intended in paragraphs (4) or (5).
(8) The collected Value Added Tax as intended in paragraph (7), shall be remitted to the state treasury by Person who utilizing the Intangible Taxable Goods and/or Taxable Services in other place in the Customs Area, Bonded Hoarding, or Special Economic Zone through post office or a perception bank that appointed by the Minister of Finance, by using the Tax Payment Form at the latest at the enc after the tax is collected.
(9) Tax Payment Form as intended in paragraph (8), enclosed by invoice or contract shall constitute a document treated such as Tax Invoice.
(10) 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 that is enclosed by invoice or contract as intended in paragraph (9) 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.
(11) 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 (8) by using the third sheet of Tax Payment Form shall be reported in not later than end of the same month as the mount of remittance to Tax Service Office overseeing address or domicile of the said person.
(12) Exempted from the imposition of Value Added Tax as intended in paragraphs (1) and (2) is the delivery of Taxable Services under the provisions of tax laws exempt from Value Added Tax.
(1) Upon delivery of air transport services in the Free Zone is exempted from the imposition of Value Added Tax.
(2) Upon delivery of the domestic air transport services from other place in the Customs Area to Free Zone is subject for Value Added Tax.
(3) Upon delivery of the domestic air transport services from Free Area to other place in Customs Area is subject for Value Added Tax.
(1) Upon delivery of telecommunication services in the Free Zone is exempted from the imposition of Value Added Tax.
(2) Upon delivery of the telecommunication services from other place in the Customs Area or Bonded Piling Place to Free Zone is subject for Value Added Tax.
(3) Upon delivery of the telecommunication services from Free Area to other place in Customs Area or Bonded Piling Place is subject for Value Added Tax.
(4) Exempt from the provisions of the imposition of Value Added Tax in paragraph (2) the delivery of telecommunications services by using cable network (fixed line) in the Free Area.
Methods for calculation of Value Added Tax and the fulfillment of tax obligations on the releasing of Taxable Goods as intended in Article 2 and/or delivery of Intangible Taxable Goods and/or Taxable Services as intended in Article 6 from Free Zone to other places in the Customs Area is as listed in Attachment III of this Ministerial Regulation that is integral part of this Ministerial Regulation.
(1) The entry of Taxable Goods from other place in the Customs Area to Free Zone through appointed ports or airports, Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods is not collected.
(2) The entry of Taxable Goods from Bonded Piling Place or Special Economic Zone through appointed ports or airports, Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods is not collected.
(3) Delivery of Intangible Taxable Goods from other place in the Customs Area to Free Zone, Value Added Tax is not collected.
(4) Delivery of Intangible Taxable Goods from Bonded Piling Place or Special Economic Zone to Free Area, Value Added Tax is not collected.
(5) Delivery of Taxable Services from other place in the Customs Area that did not delivered in Free Zone, Value Added Tax is collected.
(6) Delivery of Taxable Services from Bonded Piling Place or Special Economic Zone to Free Zone that did not delivered in Free Zone, Value Added Tax is collected.
(7) Delivery of certain Taxable Services from other place in the customs area to Free Zone, Value Added Tax is not collected.
(8) Delivery of certain Taxable Services from Bonded Piling Place or Special Economic Zone to Free Zone, Value Added Tax is not collected.
(9) Certain Taxable Services as intended in paragraphs (7) and (8) is Taxable Services that limit or activities and types of activities regulated in the Regulations the Minister of Finance as intended in Article 4 paragraph (2) of Value Added Tax Law.
(10) Provisions as intended in paragraphs (1), (2), (3), (4), (7), and (8), also applies to the entry of Taxable Goods and delivery of Taxable Services that according to the requirements of tax legislation of exempted from the imposition of Value Added Tax.
(11) Provisions as intended in paragraphs (1) and (2) do not apply to the entry of Taxable Goods which Value Added Tax has been paid by using Value Added Tax paid stickers, and subsidized Fuel.
(1) On the entry of Taxable Goods as intended in Article 10 paragraphs (1) and (2) Tax Invoice shall be made by fill completed in accordance with the provisions of Article 13 paragraph (5) of Value Added Tax Law.
(2) Included in the meaning of the Tax Invoice as intended in paragraph (1) is a specific document that is comparable to the Tax Invoice as intended in Article 13 paragraph (6) of Value Added Tax Law.
(3) Tax Invoice as intended in paragraph (1) is made at the latest at the time of delivery of Taxable Goods to Free Area.
(4) Upon delivery of certain intangible Taxable Goods and/or Taxable Services as intended in Article 10 Paragraphs (3), (4), (7), and (8), Tax Invoice shall be made in accordance with taxation legislation.
(5) Upon delivery of Taxable Services as intended in Article 10 Paragraphs (5) and (6), Tax Invoices shall be made in accordance with taxation legislation.
(6) Tax Invoice as intended in paragraph (1) and paragraph (4) shall be given seal "VALUE ADDED TAX IS NOT COLLECTED BASED ON GOVERNMENT REGULATION NUMBE 10 OF 2012" by Taxable Entrepreneur who executing the delivery.
(7) Provisions as intended in paragraph (1) does not occur on the entry of Taxable Goods as intended in Article 3 paragraph (1) b and the re-entry of Taxable Goods as intended in Article 3 paragraph (1) a.
(1) Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods not collected facility as intended in Article 10 paragraphs (1) and (2) shall be given while Tangible Taxable Goods is really entered Free Zone as evidenced with documents that have been granted Endorsement by the office/officer 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 document that shall be given up in the framework of the Endorsement as intended in paragraph (1) for entry of Taxable Goods as intended in Article 3 paragraphs (1) a and b is Customs Notification was registered at Customs Office, which is attached with:
(4) Submission of attached documents as intended in paragraph (2) shall be accompanied by show the original documents.
(5) In case of Customs Notification is carried out by customs settlement service entrepreneur, the document must be submitted in the framework of Endorsement as intended in paragraph (2) should be enclosed with the letter of attorney from the entrepreneur who entered of Taxable Goods to Free Area.
(6) In case of customs notification does not comply with the relevant documents should be attached in the framework of Endorsement, Taxable Goods can be removed from the appointed port/airport and the entry of Taxable Goods can not be given facilities or Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods not collected.
(7) In case of notification for the entry of Taxable Goods as intended in Article 3 paragraphs (1) a and b does not match to the documents should be attached in the framework of Endorsement as intended in paragraphs (2) and (3), Taxable goods can still be removed from the appointed port/airport and on the entry of Taxable Goods do not include in certain transactions as intended in Article 3 paragraphs (1) a and b.
(8) Procedure for Endorsement by the official/employee of the Directorate General of Tax as intended in paragraph (1) is as set out in Appendix IV of this Ministerial Regulation that is integral part of this Ministerial Regulation.
(9) The assignment of official/employee of Directorate General of Tax in the framework of Endorsement as intended in paragraph (1) at the Customs Office is set by the Minister of Finance.
Provisions on the:
1. issuing and settlement of payable tax on the Taxable Goods as intended in Article 3 paragraph (1) a from outside of Customs Area;
2. entry and releasing of returnable package as intended in Article 3 paragraph (1) f, and
3. releasing of Taxable goods to be transited or transshipped as intended in Article 4;
follow the provisions as provided in:
When this Ministerial Regulation comes into force, Regulation of the Minister of Finance No. 45/PMK.03/2009 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 Zone to Other Place In Customs Area and the Entry and/or Delivery of Taxable Goods and/or Taxable Services from Other Place In Custom Area into Free Zone as amended by the Regulation of the Minister of Finance No. 240/PMK.03/2009, shall be revoked and declared null and void.
This Ministerial Regulation shall come into force on the date of promulgation.
For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on April 26, 2012
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO