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Indonesia – Latest Tax Legal Developments.

29 July, 2013

 

Government Regulation No. 41 of 2013, dated May 23, 2013, regarding Taxable Goods Categorized as Luxury Goods in the Form of Motorized Vehicles Imposed with Sales Tax on Luxury Goods. This Government Regulation implements the provisions of Article 8, paragraph (3) of Law No. 8 of 1983 regarding Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, as amended lastly by Law No. 42 of 2009 regarding the Third Amendment to Law No. 8 of 1983 regarding Sales Tax Tariff on Luxury Goods. This Government Regulation revokes the provisions of Articles 2 and 3 of Government Regulation No. 145 of 2000 regarding Taxable Goods Categorized as Luxury Goods Imposed with Sales Tax on Luxury Goods, as amended lastly by Government Regulation No. 12 of 2006 regarding the Seventh Amendment to Government Regulation No. 145 of 2000. This Government Regulation came into effect on the date of its enactment, on May 23, 2013.

 

Minister of Finance Decree No. 23/KM.11/2013, dated May 7, 2013, regarding the Exchange Rate as the Basis for the Payment of Import Duty, Value Added Tax of Goods and Services, Sales Tax for Luxury Goods, Export Tax and Income Tax, applicable for the period of May 8, 2013, until May 14, 2013.

 

Minister of Finance Decree No. 24/KM.11/2013, dated May 13, 2013, regarding the Exchange Rate as the Basis for the Payment of Import Duty, Value Added Tax of Goods and Services, Sales Tax for Luxury Goods, Export Tax and Income Tax, applicable for the period of May 15, 2013, until May 21, 2013.

 

Minister of Finance Decree No. 25/KM.11/2013, dated May 21, 2013, regarding the Exchange Rate as the Basis for the Payment of Import Duty, Value Added Tax of Goods and Services, Sales Tax for Luxury Goods, Export Tax and Income Tax, applicable for the period of May 22, 2013, until May 28, 2013.

 

Minister of Finance Decree No. 26/KM.11/2013, dated May 28, 2013, regarding the Exchange Rate as the Basis for the Payment of Import Duty, Value Added Tax of Goods and Services, Sales Tax for Luxury Goods, Export Tax and Income Tax, applicable for the period of May 29, 2013, until June 4, 2013.

 

Director General of Taxation Regulation No. PER-07/PJ/2013, dated March 26, 2013, regarding the Second Amendment to Director General of Taxation Regulation No. PER-02/PJ/2012 regarding the Classification of Tax Receivables and Procedures for the Calculation of Tax Receivables Elimination. This Regulation amends provisions regarding the categories of tax receivables. This Regulation came into effect for the drafting of Annual Financial Statements for the 2012 Financial Year. 

 

Director General of Taxation Regulation No. PER-19/PJ/2013, dated May 30, 2013, regarding the Revocation of several Director General of Taxation Regulations related to the Issuance of Minister of Finance Regulations in the Field of General Taxation Provisions and Procedures. This Regulation revokes 18 regulations related to General Taxation Provisions and Procedures. This Regulation came into effect on May 30, 2013.

 

Director General of Taxation Regulation No. PER-20/PJ/2013, dated May 30, 2013, regarding Procedures for the Registration and Granting of Taxpayer Registration Number, Business Reports and the Stipulation of Taxable Entrepreneur, Deletion of Taxpayer Registration Number and Revocation of Taxable Entrepreneur Status, and Change of Data and Transfer of Tax Subjects. This Regulation was issued to implement Article 10 of Minister of Finance Regulation No. 73/PMK.03/2012 regarding Registration and Business Activities Reporting Period, Procedures for the Registration, Granting and Deletion of Taxpayer Registration Number, and the Stipulation and Revocation of the Stipulation of Taxable Entrepreneurs. Taxpayers having fulfilled the subjective and objective requirements in accordance with the prevailing laws and regulations shall be obligated to register with the relevant tax office. Deletion of Taxpayer Registration Number shall occur for taxpayers who fail to fulfill the subjective and/or objective requirements pursuant to the prevailing taxation laws and regulations. This Regulation came into effect on May 30, 2013.

 

Director General of Taxation Regulation No. PER-21/PJ/2013, dated May 30, 2013, regarding the Amendment of Director General of Taxation Regulation No. PER-2/PJ/2011 regarding Procedures for Accepting and Managing Value Added Tax Return. This Regulation was issued to implement Director General of Taxation Regulation No. PER-11/PJ/2013 regarding the Amendment of Director General of Taxation Regulation No. PER-44/PJ/2010 regarding the Form, Content, and Procedures for Filling Out and Submitting Periodic Value Added Tax Return. This Regulation amends, among other things, provisions relating to the tax return form and introduces the electronic filing, or e-filing, of tax returns. This Regulation came into effect on May 30, 2013, and shall be applied for the filling and reporting of periodic value added tax returns as of the tax period of June 2013.

 

Director General of Taxation Regulation No. PER-22/PJ/2013, dated May 30, 2013, regarding Guidelines for the Inspection of Tax Subjects Having a Special Relationship, was issued to implement Article 6, paragraph (3) and Article 92 of Minister of Finance Regulation No. 17/PMK.03/2013 regarding Inspection Procedures. This Regulation revokes Director General of Taxation Decree No. KEP-01/PJ.07/1993 regarding Guidelines for the Tax Inspection of Taxpayers Having a Special Relationship. This Regulation came into effect on July 1, 2013. 

 

Director General of Taxation Circular Letter No. SE-22/PJ/2013, dated April 12, 2013, regarding the Amendment to Circular Letter of the Directorate General of Taxation Regulation No. SE-53/PJ/2012 regarding the Implementation of Minister of Finance Regulation No. 163/PMK.03/2012 regarding Limitations and Procedures for the Imposition of Value Added Tax on Self-Construction Activities. This Circular Letter amends, among other things, the supervision procedures for the fulfillment of value added tax obligations for self-construction activities. This Circular Letter came into effect on April 12, 2013.

 

Director General of Taxation Circular Letter No. SE-13/PJ/2013, dated March 26, 2013, regarding Procedures for the Proposal and Follow-Up on Tax Receivable Write-Offs. This Circular Letter was issued in connection with the issuance of Minister of Finance Regulation No. 68/PMK.03/2012 regarding Procedures for Tax Receivable Write-Offs and Stipulation of the Amount of Write-Off, and in the framework of enhancing the Internal Control System in tax receivable write-offs. This Circular Letter also regulates the implementation of and procedures for proposal filing and follow-up on tax receivable write-offs. 

 

Minister of Finance Regulation No. 44/PMK.07/2013, dated March 4, 2013, regarding the Temporary Allocation of Funds for the Distribution of Tobacco Excise Revenue for the Budget Year of 2013. This Regulation addresses the temporary allocation of 2% of tobacco excise revenue, as indicated in the Attachment to the Minister of Finance Regulation. This Regulation came into effect on the date of its enactment, on March 4, 2013.

 

Minister of Finance Decree No. 1032/KM.4/2013, dated May 31, 2013, regarding the Stipulation of Export Price for the Calculation of Export Duty, was issued to implement Article 5, paragraph (1) of Government Regulation No. 55 of 2008 regarding the Stipulation of Export Price for the Calculation of Export Duty. This Decree stipulates the export price for, among other things, palm oil, crude palm oil and its derivative products, cocoa seed, raw minerals or ore, wood and leather. This Decree was in effect from June 1, 2013, to June 30, 2013.

 

Director General of Customs and Excise Regulation No. PER-6/BC/2013, dated April 11, 2013, regarding Procedures for the Imposition of Duties Borne by the Government for the Importation of Goods and Materials for the Production of Fertilizer. This Regulation implements Minister of Finance Regulation No. 51/PMK.011/2013 regarding Import Duties Borne by the Government for the Importation of Goods and Materials for the Production of Fertilizer for the Budget Year of 2013. This Regulation concerns the procedures for the granting of import duties borne by the Government. This Regulation shall be in effect from April 11, 2013, to December 31, 2013.

 

Director General of Customs and Excise Regulation No. PER-08/BC/2013, dated April 11, 2013, regarding Procedures for the Imposition of Duties Borne by the Government for the Importation of Goods and Materials for the Assembly and/or Repair of Freight Cars, Passenger Trains, Electric/Diesel Rail Trains, Bogie, and Train Components for the Fiscal Year of 2013. This Regulation implements Minister of Finance Regulation No. 53/PMK.011/2013. To obtain this facility, a 

company must file an application with the Director of Customs Facilities at the Directorate General of Customs and Excise. The Director of Customs Facilities shall approve or reject the same within at least 14 days as of the acceptance of the application, for the further issuance of a Minister of Finance Decree that will be valid until December 31, 2013. The company having obtained the Import Duty Borne by the Government shall be obligated to keep and maintain documents, and submit reports on the realization of the importation of goods and materials to the Audit Director at the Directorate General of Customs and Excise at the latest three months after the expiration of the Minister of Finance Decree. This Regulation is effective from April 11, 2013, to December 31, 2013.

                                      

Director General of Customs and Excise Regulation No. PER-19/BC/2013, dated May 24, 2013, regarding Duty-Free Shops was issued to implement Article 38 of Minister of Finance Regulation No. 37/PMK.04/2013 regarding Duty-Free Shops. This Regulation requires duty-free shops to obtain a license issued by the Director General of Customs and Excise on behalf of the Minister of Finance. Duty-free shops are also required to submit monthly report on revenue, expenditures, and the supply of goods to the Head of the Customs Office. This Regulation also governs the tax and customs treatment for duty-free shops. This Regulation came into effect on May 28, 2013.

 

Director General of Customs and Excise Regulation No. PER-21/BC/2013, dated May 30, 2013, regarding the Examination of Tobacco Product Factory Entrepreneurs Failing to Submit a Statement on Having or Not Having a Special Relationship was issued to implement Article 13 of Minister of Finance Regulation No. 78/PMK.011/2013 regarding Tobacco Products Classification and Excise Tariffs for Tobacco Product Factory Enterprises With a Special Relationship. Tobacco Product Factory Entrepreneurs must submit a statement on whether they have a special relationship within 10 business days as of the date that Minister of Finance Regulation No. 78/PMK.011/2013 took effect. This Regulation revokes Director General of Customs and Excise Regulation No. PER-39/BC/2012 regarding the Stipulation of Special Relationship of Tobacco Product Factory Entrepreneurs. This Regulation came into effect on June 10, 2013.

 

Director General of Customs and Excise Circular Letter No. SE-8/BC/2013, dated May 24, 2013, regarding Implementing Guidelines for Determining the Excise Tariff for Tobacco Products and the Supply and Order of Banderol to Tobacco Product Factory Entrepreneurs Having a Special Relationship. The Circular Letter provides guidelines for the supervision and determination of the excise tariff for tobacco products and the supply and order of cigarette revenue stamps to tobacco product factory entrepreneurs having a special relationship, as stipulated in Minister of Finance Regulation No. 78/PMK.011/2013.

 

Director General of Customs and Excise Instruction No. INS-2/BC/2013, dated May 30, 2013, regarding Research of the Head of Office to Obtain Indications of a Special Relationship of Tobacco Product Factory Entrepreneurs was issued in the framework of the examination of tobacco product factory entrepreneurs allegedly having a special relationship with other tobacco product factory entrepreneurs, as regulated under Minister of Finance Regulation No. 78/PMK.011/2013. This Instruction came into effect on June 10, 2013.

 

SSEK

 

For further information, please contact:

 
Indrawan Dwi YuriutomoSoewito Suhardiman Eddymurthy Kardono
indrawanyuriutomo@ssek.com

 

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