VALUE ADDED TAX EXEMPT AND SUBJECT TO VALUE ADDED TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS BUT NOT COLLECTED FOR IMPORTS AND/OR SUPPLIES OF CERTAIN TAXABLE GOODS AND/OR SUPPLIES OF CERTAIN TAXABLE SERVICES AND/OR UTILISATION OF CERTAIN TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS TERRITORY

BY THE GRACE OF ALMIGHTY GOD
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

 

 

 

 

 

a.

that with the enactment of Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations, there have been several changes related to the regulation of taxable objects and non-taxable objects and the provision of incentives in the field of taxation as stipulated in the Law concerning value added tax on goods and services and sales tax on luxury goods, thereby, it is necessary to perform regulatory adjustments in providing incentives in the field of value added tax and sales tax on luxury goods;

b.

that the regulation of the incentives in the field of value added tax stipulated under Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value Added Tax as amended by Government Regulation Number 38 of 2003 concerning the Amendment to Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value Added Tax, Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax as amended by Government Regulation Number 48 of 2020 concerning the Amendment to Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax, Government Regulation Number 40 of 2015 concerning Supplies of Clean Water Exempt from Value Added Tax as amended by Government Regulation Number 58 of 2021 concerning the Amendment to Government Regulation Number 40 of 2015 concerning Supplies of Clean Water Exempt from Value Added Tax and Government Regulation Number 50 of 2019 concerning Imports and Supplies of Certain Means of Transport and Supplies and Utilisation of Taxable Services Related to Certain Means of Transport Subject to Value Added Tax but Not Collected have not adjusted the regulation of the provision of facilities in the field of value added tax and simplification of regulations, thereby, need to be replaced;

c.

that based on the considerations referred to in letter a and letter b and to implement the provisions of Article 16B paragraph (1) of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations, it is necessary to enact a Government Regulation concerning Value Added Tax Exempt and Subject to Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods but Not Collected for Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services and/or Utilisation of Certain Taxable Services from Outside the Customs Territory;

 

 

 

 

 

1.

Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;

2.

Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

 

 

 

 

 

GOVERNMENT REGULATION CONCERNING VALUE ADDED TAX EXEMPT AND SUBJECT TO VALUE ADDED TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS BUT NOT COLLECTED FOR IMPORTS AND/OR SUPPLIES OF CERTAIN TAXABLE GOODS AND/OR SUPPLIES OF CERTAIN TAXABLE SERVICES AND/OR UTILISATION OF CERTAIN TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS TERRITORY.

 

 

 

 

 

Referred to herein this Government Regulation:

1.

Value Added Tax Law is Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations.

2.

Value Added Tax is value added tax referred to in the Value Added Tax Law.

3.

Sales Tax on Luxury Goods is sales tax on luxury goods referred to in the Value Added Tax Law.

4.

Customs Territory is the territory of the Republic of Indonesia which includes land, waters and airspace above it as well as certain places in the exclusive economic zone and the continental shelf in which the Law that stipulates customs is applicable.

5.

Taxable Goods are goods subject to tax pursuant to the Value Added Tax Law.

6.

Supply of Taxable Goods is any supply of Taxable Goods.

7.

Taxable Services are services subject to tax pursuant to the Value Added Tax Law.

8.

Supply of Taxable Services is any supply of Taxable Services.

9.

Utilisation of Taxable Services from outside the Customs Territory is any utilisation of Taxable Services from outside the Customs Territory within the Customs Territory.

10.

Import is any activity of entering goods from outside the Customs Territory into the Customs Territory.

11.

Taxable Persons are entrepreneurs supplying Taxable Goods and/or Taxable Services subject to tax pursuant to the Value Added Tax.

12.

Input VAT is Value Added Tax that should have been paid by a Taxable Person due to an acquisition of Taxable Goods and/or acquisition of Taxable Services and/or utilisation of intangible Taxable Goods from outside the Customs Territory and/or utilisation of Taxable Services from outside the Customs Territory and/or Imports of Taxable Goods.

13.

Import Duties are state levies pursuant to the Law stipulating customs imposed on imported goods.

14.

Minister is the minister who administers governmental affairs in the field of state finance.

 

 

 

 

 

The regulatory scope under this Government Regulation includes:

a.

Imports and/or Supplies of certain Taxable Goods and/or Supplies of certain Taxable Services that are exempt from Value Added Tax;

b.

Imports and/or Supplies of certain strategic Taxable Goods that are exempt from Value Added Tax;

c.

Supplies of certain strategic Taxable Services within the Customs Territory and/or utilisation of certain strategic Taxable Services from outside the Customs Territory within the Customs Territory that are exempt from Value Added Tax;

d.

Imports and/or Supplies of certain strategic Taxable Goods, Supplies of certain strategic Taxable Services and/or utilisation of certain strategic Taxable Services from outside the Customs Territory within the Customs Territory subject to Value Added Tax but not collected; and

e.

Imports of Taxable Goods exempt from Import Duties subject to Value Added Tax and Sales Tax on Luxury Goods but not collected.

 

 

 

 

 

(1)

Certain Taxable Goods whose Imports and/or supplies are exempt from Value Added Tax include:

 

a.

polio vaccine in the context of implementing the National Immunisation Week program and vaccines in the context of addressing Corona Virus Disease 2019 (COVID-19);

 

b.

general textbooks, holy scriptures and religious textbooks; and

 

c.

Taxable Goods received by ministries, agencies or institutions that handle disasters at the central government or local governments in handling natural or non-natural disasters determined as national disasters pursuant to statutory provisions on disaster management.

(2)

General textbooks referred to in paragraph (1) subparagraph b include:

 

a.

educational books pursuant to statutory provisions on the book system; and

 

b.

general books that contain educational elements.

(3)

Provisions on the criteria and/or threshold of general textbooks, holy scriptures and religious textbooks referred to in paragraph (1) subparagraph b are regulated by a Ministerial Regulation.

 

 

 

 

 

Certain Taxable Services whose supplies are exempt from Value Added Tax include:

a.

construction services supplied by contractors for the construction of places that are only intended for worship purposes;

b.

construction services supplied by contractors for the construction of buildings intended for victims of natural or non-natural disasters determined as national disasters pursuant to statutory provisions on disaster management and the expenses are sourced from:

 

1.

the state budget;

 

2.

the local government budget; and/or

 

3.

donations; and

c.

Taxable Services other than construction services received by ministries, agencies or institutions that handle disasters at the central government or local governments in handling natural or non-natural disasters determined as national disasters pursuant to statutory provisions on disaster management.

 

 

 

 

 

Exemptions from Value Added Tax for Imports and/or Supplies of certain Taxable Goods referred to in Article 3 and Supplies of certain Taxable Services referred to in Article 4 do not use a Value Added Tax exemption certificate.

 

 

 

 

 

(1)

Certain strategic Taxable Goods whose imports are exempt from Value Added Tax include:

 

a.

machinery and factory equipment constituting a single unit, both installed and detached, which are used directly in the process of producing Taxable Goods by Taxable Persons producing these Taxable Goods, excluding spare parts thereof;

 

b.

goods produced from businesses in the marine and fisheries sectors, both fishing and aquaculture, the criteria and/or details of which are listed in the Appendix which constitutes an integral part of this Government Regulation;

 

c.

raw hides;

 

d.

livestock, the criteria and/or details of which are regulated by a Ministerial Regulation after receiving considerations from the minister who administers governmental affairs in the agricultural sector;

 

e.

seedlings and/or seeds from agricultural, plantation, forestry, animal husbandry or fishery goods;

 

f.

animal feed as regulated under statutory provisions in the animal husbandry and health sector, excluding pet food;

 

g.

fish feed that fulfil the general and special/technical requirements in Imports of fish feed as regulated under statutory provisions in the fisheries sector;

 

h.

raw materials for the manufacture of animal feed and fish feed, excluding feed additives and feed supplements, the criteria and/or details of which are regulated by a Ministerial Regulation after receiving considerations from the minister who administers governmental affairs in the agricultural sector and the minister who administers governmental affairs in the marine and fisheries sector;

 

i.

raw materials for silver craft in the form of silver granules and/or silver bullions;

 

j.

weapons, ammunition, bulletproof helmets and jackets or bulletproof vests, special land vehicles, radars and spare parts thereof, imported by:

 

 

1.

the ministry or government agencies that administer governmental affairs in the defence or state security sector;

 

 

2.

non-ministerial government agencies that are under and responsible to the President through the coordination of the Head of the Indonesian National Police and have duties and functions in the field of prevention and eradication of the abuse and illicit traffic of narcotics, psychotropics and precursors and other addictive substances, except for addictive substances for tobacco and alcohol; or

 

 

3.

other parties appointed by the ministry or government agencies referred to in number 1 or number 2 to carry out the Imports;

 

k.

components or materials that have not been manufactured domestically, which are imported by state-owned enterprises engaged in the national defence industry appointed by the ministry or government agencies referred to in subparagraph j number 1 or number 2, which are used in the manufacture of weapons, ammunition, special land vehicles, radar and spare parts thereof, which will be supplied to:

 

 

1.

the ministry or government agencies that administer governmental affairs in the defence or state security sector; or

 

 

2.

non-ministerial government agencies that are under and responsible to the President through the coordination of the Head of the Indonesian National Police and have duties and functions in the field of prevention and eradication of the abuse and illicit traffic of narcotics, psychotropics and precursors and other addictive substances, except for addictive substances for tobacco and alcohol;

 

l.

weapons, ammunition, military equipment and military supplies belonging to other countries imported by the Indonesian National Armed Forces in the context of military activities as part of military cooperation in the form of joint military exercises;

 

m.

equipment and spare parts thereof used by the ministry that administers governmental affairs in the defence sector or the Indonesian National Armed Forces for the provision of border data, topographic maps, hydrographic maps and aerial photographs of the territory of the Unitary State of the Republic of Indonesia carried out to support national defences, imported by:

 

 

1.

the ministry that administers governmental affairs in the defence sector;

 

 

2.

the Indonesian National Armed Forces; or

 

 

3.

parties appointed by the ministry that administers governmental affairs in the defence sector or the Indonesian National Armed Forces;

 

n.

presidential office vehicles imported by presidential agencies or parties appointed by the presidential agencies to carry out Imports, which are granted Import Duty exemptions;

 

o.

goods for the needs of museums, zoos and other similar places which are open to the public as well as goods for nature conservation, which are granted Import Duty exemptions;

 

p.

certain goods in the group of basic necessities which constitute basic necessities;

 

q.

sugar for consumption in the form of white crystal sugar derived from sugar cane without added flavouring or colouring;

 

r.

mining or drilling products extracted directly from the source, excluding coal mining products, including:

 

 

1.

crude oil;

 

 

2.

natural gas, in the form of natural gas flowing through pipes, excluding natural gas such as LPG which is ready for direct consumption by the public;

 

 

3.

geothermal;

 

 

4.

asbestos, slate, semi-precious stones, limestones, pumice, gemstones, bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite, gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, obsidian, ocher, sand and gravel, quartz sand, pearlite, phosphate, talc, fullers earth, diatomaceous earth, clay, alum, trass, jarosite, zeolite, basalt, trachyte and sulphur, the threshold and criteria of which may be regulated by a Ministerial Regulation; and

 

 

5.

iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore and bauxite ore;

 

s.

liquified natural gas and compressed natural gas;

 

t.

goods imported by the central government or local governments intended for the public interest, which are granted Import Duty exemptions;

 

u.

medicine imported using the state budget or local government budget for the public interest, which are granted Import Duty exemptions; and

 

v.

human therapeutic materials, blood grouping and tissue-type materials imported using the state budget or local government budget for the public interest, which are granted Import Duty exemptions.

(2)

Certain strategic Taxable Goods whose supplies are exempt from Value Added Tax include:

 

a.

machinery and factory equipment constituting a single unit, both installed and detached, which are used directly in the process of producing Taxable Goods by Taxable Persons producing these Taxable Goods, including those acquired by parties carrying out integrated construction, excluding spare parts thereof;

 

b.

goods produced from businesses in the marine and fisheries sectors, both fishing and aquaculture, the criteria and/or details of which are listed in the Appendix which constitutes an integral part of this Government Regulation;

 

c.

raw hides;

 

d.

livestock, the criteria and/or details of which are regulated by a Ministerial Regulation after receiving considerations from the minister who administers governmental affairs in the agricultural sector;

 

e.

seedlings and/or seeds from agricultural, plantation, forestry, animal husbandry or fishery goods;

 

f.

animal feed as regulated under statutory provisions in the animal husbandry and health sector, excluding pet food;

 

g.

fish feed that fulfil the registration and distribution of fish feed requirements as regulated under statutory provisions in the fisheries sector;

 

h.

raw materials for the manufacture of animal feed and fish feed, excluding feed additives and feed supplements, the criteria and/or details of which are regulated by a Ministerial Regulation after receiving considerations from the minister who administers governmental affairs in the agricultural sector and the minister who administers governmental affairs in the marine and fisheries sector;

 

i.

proprietary public flat units whose acquisition is financed through subsidised housing loans/financing that fulfil the following provisions:

 

 

1.

the area for each unit is at least 21 m² (twenty-one square meters) and not exceeding 36 m² (thirty-six square meters);

 

 

2.

the construction refers to the regulation of the minister who administers governmental affairs in the public works and public housing sector;

 

 

3.

is the first residential unit owned, self-used as a residence and not transferred within the period regulated under statutory provisions in the flat sector; and

 

 

4.

the threshold of the selling price of proprietary public flat units and income for individuals who obtain proprietary public flat units are regulated by the Minister after receiving considerations from the minister who administers governmental affairs in the public works and public housing sector;

 

j.

public housing, workforce housing, university student and pupil dormitories as well as employee housing, the threshold of which is regulated by the Minister after receiving considerations from the minister who administers governmental affairs in the public works and public housing sector;

 

k.

raw materials for silver craft in the form of silver granules and/or silver bullions;

 

l.

electricity, including electrical installation fees and electricity load fees, except for houses with power above 6,600 (six thousand and six hundred) amperage voltage;

 

m.

clean water;

 

n.

weapons, ammunition, bulletproof helmets and jackets or bulletproof vests, special land vehicles, radars and spare parts thereof, supplied to:

 

 

1.

the ministry or government agencies that administer governmental affairs in the defence or state security sector; or

 

 

2.

non-ministerial government agencies that are under and responsible to the President through the coordination of the Head of the Indonesian National Police and have duties and functions in the field of prevention and eradication of the abuse and illicit traffic of narcotics, psychotropics and precursors and other addictive substances, except for addictive substances for tobacco and alcohol;

 

o.

components or materials acquired by state-owned enterprises engaged in the national defence industry appointed by the ministry or government agencies referred to in subparagraph n number 1 or number 2 for the manufacture of weapons, ammunition, special land vehicles, radar and spare parts thereof, which will be supplied to:

 

 

1.

the ministry or government agencies that administer governmental affairs in the defence or state security sector; or

 

 

2.

non-ministerial government agencies that are under and responsible to the President through the coordination of the Head of the Indonesian National Police and have duties and functions in the field of prevention and eradication of the abuse and illicit traffic of narcotics, psychotropics and precursors and other addictive substances, except for addictive substances for tobacco and alcohol;

 

p.

equipment and spare parts thereof used for the provision of border data, topographic maps, hydrographic maps and aerial photographs of the territory of the Unitary State of the Republic of Indonesia carried out to support national defences, supplied to the ministry that administers governmental affairs in the defence sector or the Indonesian National Armed Forces:

 

q.

certain goods in the group of basic necessities which constitute basic necessities;

 

r.

sugar for consumption in the form of white crystal sugar originating from sugar cane without added flavouring or colouring;

 

s.

mining or drilling products extracted directly from the source, excluding coal mining products, including:

 

 

1.

crude oil;

 

 

2.

natural gas, in the form of natural gas flowing through pipes, excluding natural gas such as LPG which is ready for direct consumption by the public;

 

 

3.

geothermal;

 

 

4.

asbestos, slate, semi-precious stones, limestones, pumice, gemstones, bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite, gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, obsidian, ocher, sand and gravel, quartz sand, pearlite, phosphate, talc, fullers earth, diatomaceous earth, clay, alum, trass, jarosite, zeolite, basalt, trachyte and sulphur, the threshold and criteria of which may be regulated by a Ministerial Regulation; and

 

 

5.

iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore and bauxite ore; and

 

t.

liquified natural gas and compressed natural gas.

(3)

Provisions on the criteria of certain strategic Taxable Goods referred to in paragraph (1) subparagraph a and paragraph (2) subparagraph a are regulated by a Ministerial Regulation.

 

 

 

 

 

(1)

Certain goods in the basic necessities group referred to in Article 6 paragraph (1) subparagraph p and paragraph (2) subparagraph q are goods that concern the livelihoods of many people with a high scale of fulfilling needs and constitute a supporting factor for people’s welfare.

(2)

Certain goods in the basic necessities group referred to in paragraph (1) include:

 

a.

rice;

 

b.

grains;

 

c.

corn;

 

d.

sago;

 

e.

soybeans;

 

f.

salt;

 

g.

meat;

 

h.

eggs;

 

i.

milk;

 

j.

fruits; and

 

k.

vegetables.

(3)

The criteria and/or details of the types of certain goods in the basic necessities group referred to in paragraph (2) are listed in the Appendix which constitutes an integral part of this Government Regulation.

 

 

 

 

 

(1)

Clean water referred to in Article 6 paragraph (2) subparagraph m consists of:

 

a.

clean water that is not ready to drink; and/or

 

b.

clean water that is ready to drink (drinking water),

 

including clean water installation fees and clean water load fixed fees.

(2)

Clean water installation fees referred to in paragraph (1) are installation fees billed by an entrepreneur to customers for the installation of clean water owned by the entrepreneur to the customers’ clean water installations owned by the customers.

(3)

Clean water load fixed fees referred to in paragraph (1) are fees billed by an entrepreneur to customers, the amount of which is not affected by the volume of clean water usage.

(4)

Clean water that is ready to drink (drinking water) referred to in paragraph (1) subparagraph b does not include water that has been processed with special treatment and packaged in bottles or other packaging as well as fulfilling the requirements for drinking water (refillable drinking water).

 

 

 

 

 

(1)

Value Added Tax exemptions for Imports and/or Supplies of certain strategic Taxable Goods referred to in Article 6 paragraph (1) subparagraph a, subparagraph j, subparagraph k and subparagraph m as well as paragraph (2) subparagraph a, subparagraph n, subparagraph o and subparagraph p use a Value Added Tax exemption certificate.

(2)

Value Added Tax exemptions for Imports and/or Supplies of certain strategic Taxable Goods referred to in Article 6 paragraph (1) subparagraph b to subparagraph i, subparagraph l and subparagraph n to subparagraph v as well as paragraph (2) subparagraph b to subparagraph m and subparagraph q to subparagraph t do not use a Value Added Tax exemption certificate.

(3)

Further provisions on procedures for Value Added Tax exemptions using a exemption certificate referred to in paragraph (1) are regulated by a Ministerial Regulation.

 

 

 

 

 

Certain strategic Taxable Services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax include:

a.

medical healthcare services;

b.

social services;

c.

mailing services using stamps;

d.

financial services;

e.

insurance services;

f.

educational services;

g.

non-advertising broadcasting services;

h.

public transport services on land and water and domestic air transport services which constitute an integral part of foreign transport services;

i.

labour services;

j.

coin-operated public telephones services;

k.

money transfer services by postal money order;

l.

public flats and public housing lease services; and

m.

services received by the ministry that administers governmental affairs in the defence sector or the Indonesian National Armed Forces utilised in the context of the provision of border data, topographic maps, hydrographic maps and aerial photographs of the territory of the Unitary State of the Republic of Indonesia to support national defence.

 

 

 

 

 

(1)

Medical healthcare services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph a include the services of:

 

a.

individual healthcare services and community healthcare services; and

 

b.

animal healthcare/veterinary services.

(2)

Individual healthcare services and community healthcare services referred to in paragraph (1) subparagraph a include the services of:

 

a.

healthcare services performed by medical personnel and other healthcare workers;

 

b.

healthcare services performed in healthcare facilities; and

 

c.

services provided by non-healthcare workers.

(3)

Healthcare services performed by medical personnel and other healthcare workers referred to in paragraph (2) subparagraph a include the services of:

 

a.

general practitioners, specialist doctors, dentists and dental specialists;

 

b.

health experts;

 

c.

midwives;

 

d.

nurses; and

 

e.

psychiatrists,

 

as regulated under statutory provisions in the healthcare worker sector.

(4)

Healthcare facility services referred to in paragraph (2) subparagraph b include the services of hospitals, maternity hospitals, health clinics, primary and advanced healthcare facilities, health laboratories and sanatoriums as regulated under statutory provisions in the health sector.

(5)

Services provided by non-healthcare workers referred to in paragraph (2) subparagraph c include the services of:

 

a.

denturists;

 

b.

midwives;

 

c.

paramedics;

 

d.

psychologists; and

 

e.

alternative medicine workers, including those performed by psychics.

(6)

Animal healthcare/veterinary services referred to in paragraph (1) subparagraph b are in the form of veterinary services as regulated under statutory provisions in the veterinary sector.

 

 

 

 

 

(1)

Social services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph b are certain social services organised by the central government, local governments or non-profit organisations.

(2)

Certain social services referred to in paragraph (1) include the services of:

 

a.

orphanage and nursing home services;

 

b.

firefighters;

 

c.

first aid;

 

d.

rehabilitation institutions;

 

e.

the provision of funeral homes or funeral services, including crematoriums; and

 

f.

in the sports sector.

 

 

 

 

 

Mailing services using stamps whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph c are mailing services using stamps or using other ways to replace stamps.

 

 

 

 

 

Financial services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph d include services of:

a.

raising funds from the public in the form of current account, time deposits, deposit certificates, savings accounts and/or other equivalent forms;

b.

fund placement, fund borrowing or fund lending to other parties using letters, means of telecommunication or sight drafts, checks or other means;

c.

financing services, including financing based on sharia principles, in the form of:

 

1.

financial leases;

 

2.

factoring;

 

3.

credit card business; and/or

 

4.

consumer financing;

d.

loan distribution services on the basis of pawn law, including sharia and fiduciary pawns; and

e.

guarantee services.

 

 

 

 

 

(1)

Insurance services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph e include services of:

 

a.

loss insurance;

 

b.

life insurance; and

 

c.

reinsurance.

(2)

Insurance services that are exempt from Value Added Tax referred to in paragraph (1) exclude insurance support services.

(3)

Insurance support services referred to in paragraph (2) may be in the form of the following services:

 

a.

insurance agents;

 

b.

insurance loss assessors;

 

c.

insurance brokers;

 

d.

reinsurance brokers;

 

e.

management of agency offices or joint offices;

 

f.

distribution of insurance products; and

 

g.

to insurance companies supplied by the professions of actuarial consultants, public accountants, assessors and other parties.

 

 

 

 

 

(1)

Educational services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 letter f include the services of organising:

 

a.

school education; and

 

b.

out-of-school education.

(2)

School educational services referred to in paragraph (1) subparagraph a are in the form of formal educational services as regulated under statutory provisions in the national education system sector.

(3)

Out-of-school educational services referred to in paragraph (1) subparagraph b are in the form of non-formal educational services as regulated under statutory provisions in the national education system sector.

(4)

Formal educational services referred to in paragraph (2) include the services of organising:

 

a.

early childhood education programs;

 

b.

basic education;

 

c.

middle education; and

 

d.

higher education,

 

by educational units that hold formal education permits from the central government or local governments according to their authority.

(5)

Non-formal educational services referred to in paragraph (3) include the services of organising:

 

a.

life skills education;

 

b.

early childhood education programs;

 

c.

youth education;

 

d.

women’s empowerment education;

 

e.

literacy education;

 

f.

skills education and job training;

 

g.

equality education; and

 

h.

other education aimed at developing the learners’ abilities,

 

by educational units that hold non-formal education permits from the central government or local governments according to their authority.

(6)

Educational services that are exempt from Value Added Tax referred to in paragraph (1) exclude educational services which constitute an integral part of the supplies of other goods and/or services.

 

 

 

 

 

(1)

Non-advertising broadcasting services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph g are activities of displaying public service messages or a series of public service messages in the form of sounds, pictures or sounds and pictures or in the form of graphics, characters, either interactive or not, which can be received through broadcast receivers and rendered by broadcasting institutions to the communicator or the communicator through advertising companies, production houses or other parties.

(2)

The broadcasting institutions referred to in paragraph (1) are broadcasting operators, either public broadcasting institutions, private broadcasting institutions, community broadcasting institutions or subscription-based broadcasting institutions which in carrying out their duties, functions and responsibilities refer to the statutory provisions in the field of broadcasting.

(3)

The communicators referred to in paragraph (1) consist of:

 

a.

the government; or

 

b.

the government and business entities,

 

that finance and are responsible for public service messages or a series of public service messages.

(4)

The government referred to in paragraph (3) is a certain unit of a government agency that does not constitute a resident tax subject pursuant to statutory provisions in the field of income tax.

 

 

 

 

 

Public transport services referred to in Article 10 subparagraph h include the services of:

a.

public transport services on land;

b.

public transport services on water; and

c.

domestic air transport services which constitute an integral part of foreign transport services,

whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax.

 

 

 

 

 

(1)

Public transport services on land referred to in Article 18 subparagraph a include the services of:

 

a.

public road transport; and

 

b.

public rail transport.

(2)

Public road transport services referred to in paragraph (1) subparagraph a are activities of transporting people and/or goods from one place to another using public vehicles in road space, subject to charges.

(3)

Public road transport services referred to in paragraph (2) include:

 

a.

transportation of people in routes;

 

b.

transportation using taxis;

 

c.

shuttle transportation;

 

d.

residential areas transportation;

 

e.

employee transportation;

 

f.

school transportation;

 

g.

transportation of people in certain regions;

 

h.

public goods transport; and

 

i.

special freight,

 

pursuant to statutory provisions in the road transport sector.

(4)

Public rail transport services referred to in paragraph (1) subparagraph b are activities of transporting people and/or goods from one place to another using trains, subject to charges.

(5)

Public rail transport services referred to in paragraph (4) exclude transport services using rented or chartered trains.

 

 

 

 

 

(1)

Public transport services on water referred to in Article 18 subparagraph b include the services of:

 

a.

public transport at sea;

 

b.

public transport on rivers and lakes; and

 

c.

public ferry transport.

(2)

Public transport services at sea referred to in paragraph (1) subparagraph a are activities of transporting people and/or goods from one place to another using ships in 1 (one) trip or more than 1 (one) trip, from a port to another port, subject to charges.

(3)

Public transport services on rivers and lakes referred to in paragraph (1) subparagraph b are activities of transporting people and/or goods from one place to another using ships carried out on rivers, lakes, reservoirs, swamps, flood canals or canals, subject to charges.

(4)

Public ferry transport services referred to in paragraph (1) subparagraph c are activities of transporting people and/or goods from one place to another using ships that function as bridges connecting road networks and/or railway networks separated by waters, subject to charges.

(5)

Public transport services on water referred to in paragraph (1) exclude transport services that fulfil the following provisions:

 

a.

there is a ship rental or charter agreement; and/or

 

b.

the ship is used only to transport goods belonging to 1 (one) party and/or to transport people in 1 (one) trip.

(6)

The agreement referred to in paragraph (5) subparagraph a excludes tickets, bills of lading, seaway bills of lading, water transport documents, tickets or payment receipt for the ship passenger transport services.

 

 

 

 

 

(1)

Domestic air transport services which constitute an integral part of foreign transport services referred to in Article 18 subparagraph c are:

 

a.

activities using airplanes to transport passengers, cargo and/or mail for 1 (one) trip or more than 1 (one) airport to another airport or several airports; and

 

b.

foreign air transport services to several airports in Indonesia or vice versa insofar as the air transport services constitute an integral part of foreign air transport services.

(2)

Domestic air transport services constitute an integral part of foreign transport services as referred to in paragraph (1) subparagraph b if all of the flights are summarised in 1 (one) ticket.

 

 

 

 

 

(1)

Labour services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax referred to in Article 10 subparagraph i include the services of:

 

a.

labour;

 

b.

labour outsourcing/labour supply; and

 

c.

training services for workers.

(2)

Labour services referred to in paragraph (1) subparagraph a are services supplied by the workforce, workers/labourers or employees who accrue income bound by an employment relationship, excluding services related to independent personal services.

(3)

Labour outsourcing/labour supply services referred to in paragraph (1) subparagraph b are services to provide labour by labour outsourcing entrepreneurs to labour service users.

(4)

Labour outsourcing/labour supply services by labour outsourcing entrepreneurs to labour service users referred to in paragraph (3) may be in the form of recruitment, placement and/or distribution of the labour, where the activities are carried out in one unit with the supply of labour placement and distribution services.

(5)

Labour outsourcing/labour supply services referred to in paragraph (4) must fulfil the following criteria:

 

a.

the labour outsourcing entrepreneurs only supply labour outsourcing//labour supply services, which are not related to the provision of other Taxable Services, such as technical, management, consulting, company management, stevedoring services and/or others;

 

b.

the labour outsourcing entrepreneurs do not pay salaries, wages, honoraria, allowances and/or the like to the workers they provide;

 

c.

the labour outsourcing entrepreneurs are not responsible for the labour’s work results they provide after the labour has been supplied to the labour service user; and

 

d.

the outsourced labour is included in the labour service user’s staffing structure.

(6)

Training services for workers referred to in paragraph (1) subparagraph c are training services for workers organised by job training institutions that have obtained permits from or are registered with the central government or local governments authorised in the manpower sector.

(7)

Training services for workers referred to in paragraph (6) may be in the form of an internship carried out in one unit with the supply of training services for workers.

 

 

 

 

 

Coin-operated public telephones services whose supplies within the Customs Territory or utilisation from outside the Customs Territory within the Customs Territory are exempt from Value Added Tax as referred to in Article 10 subparagraph j are coin-operated public telephones services organised by the government or the private sector.

 

 

 

 

 

(1)

Value Added Tax exemptions for Supplies of certain strategic Taxable Services within the Customs Territory and/or utilisation of certain strategic Taxable Services from outside the Customs Territory within the Customs Territory referred to in Article 10 subparagraph a to subparagraph I do not use a Value Added Tax exemption certificate.

(2)

Value Added Tax exemptions for Supplies of certain strategic Taxable Services within the Customs Territory and/or utilisation of certain strategic Taxable Services from outside the Customs Territory within the Customs Territory referred to in Article 10 subparagraph m use a Value Added Tax exemption certificate.

 

 

 

 

 

(1)

Certain strategic Taxable Goods on whose imports Value Added Tax is not collected include:

 

a.

water transport equipment, underwater transport equipment, air and rail transport equipment well as spare parts thereof, marine safety equipment and personal protective equipment and aviation safety equipment and personal protective equipment imported by the ministry or government agencies that administer governmental affairs in the defence or state security sector;

 

b.

water transport equipment, underwater transport equipment, air and rail transport equipment as well as spare parts thereof, marine safety equipment and personal protective equipment and aviation safety equipment and personal protective equipment imported by other parties appointed by the ministry or government agencies that administer governmental affairs in the defence or state security sector to carry out the Imports;

 

c.

ships, river vessels, lake vessels and ferries, fishing vessels, pilot boats, tugboats, barges as well as spare parts thereof, vessel equipment, marine safety equipment and personal protective equipment imported and used by national commercial shipping companies, national fishing companies, national port service provider companies and national river, lake and ferry transport service provider companies according to their business;

 

d.

aircraft and spare parts thereof, aviation safety equipment and personal protective equipment and equipment for repair and maintenance imported and used by national commercial air transport business entities;

 

e.

aircraft spare parts as well as equipment for aircraft repair and maintenance imported by parties appointed by national commercial air transportation business entities used in the context of providing aircraft maintenance and repair services to national commercial air transport business entities;

 

f.

trains and spare parts thereof, equipment for repair and maintenance and railway infrastructure imported and used by business entities operating public railway facilities and/or business entities operating public railway infrastructure;

 

g.

components or materials imported by parties appointed by business entities operating public railway facilities and/or business entities operating public railway infrastructure in the context of manufacturing:

 

 

1.

trains;

 

 

2.

spare parts;

 

 

3.

equipment for repair and maintenance; and/or

 

 

4.

railway infrastructure,

 

 

which will be used by business entities operating public railway facilities and/or business entities operating public railway infrastructure; and

 

h.

gold bullions other than for foreign exchange reserves.

(2)

Certain strategic Taxable Goods on whose supplies Value Added Tax is not collected include:

 

a.

water transport equipment, underwater transport equipment, air and rail transport equipment as well as spare parts thereof, marine safety equipment and personal protective equipment and aviation safety equipment and personal protective equipment supplied to the ministry or government agencies that administer governmental affairs in the defence or state security sector;

 

b.

ships, river vessels, lake vessels and ferries, fishing vessels, harbour pilot boats, tugboats, barges as well as spare parts thereof, vessel equipment, marine safety equipment and personal protective equipment supplied to and used by national commercial shipping companies, national fishing companies, national port service provider companies and national river, lake and ferry transport service provider companies according to their business;

 

c.

aircraft and spare parts thereof, aviation safety equipment and personal protective equipment and equipment for aircraft repair and maintenance supplied to and used by national commercial air transportation business entities;

 

d.

aircraft spare parts as well as equipment for aircraft repair and maintenance acquired by parties appointed by national commercial air transportation business entities used in the context of providing aircraft maintenance and repair services to national commercial air transport business entities;

 

e.

trains and spare parts thereof as well as equipment for repair and maintenance and railway infrastructure supplied to and used by business entities operating public railway facilities and/or business entities operating public railway infrastructure;

 

f.

components or materials supplied to parties appointed by business entities operating public railway facilities and/or business entities operating public railway infrastructure in the context of manufacturing:

 

 

1.

trains;

 

 

2.

spare parts;

 

 

3.

equipment for repair and maintenance; and/or

 

 

4.

railway infrastructure,

 

 

which will be used by business entities operating public railway facilities and/or business entities operating public railway infrastructure; and

 

g.

gold bullions other than for foreign exchange reserves.

 

 

 

 

 

(1)

Certain strategic Taxable Services from outside the Customs Territory on whose utilisation Value Added Tax is not collected include aircraft rental services utilised by national commercial air transport business entities.

(2)

Certain strategic Taxable Services on whose supplies Value Added Tax is not collected include:

 

a.

services received by national commercial shipping companies, national fishing companies, national port service provider companies and national river, lake and ferry transport service provider companies, which include the services of:

 

 

1.

ship rental;

 

 

2.

port services, including tugboat services, pilotage services, mooring services and docking services; and

 

 

3.

ship maintenance and repair;

 

b.

services received by national commercial air transport business entities, which include the services of:

 

 

1.

aircraft rental; and

 

 

2.

aircraft maintenance and repair; and

 

c.

train maintenance and repair services received by business entities operating public railway facilities.

 

 

 

 

 

Further provisions on the types of certain Taxable Goods, requirements and procedures for Value Added Tax non-collected for Imports and/or Supplies of certain strategic Taxable Goods as well as Supplies of certain strategic Taxable Services and/or utilisation of certain strategic Taxable Services from outside the Customs Territory referred to in Article 25 paragraph (1) subparagraph a to subparagraph g and paragraph (2) subparagraph a to subparagraph f and Article 26 are regulated by a Ministerial Regulation.

 

 

 

 

 

Article 28

(1)

Taxable Goods whose imports are exempt from Import Duties remain subject to the collection of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods pursuant to statutory provisions in the field of taxation.

(2)

Taxable Goods whose imports are exempt from Import Duties are Taxable Goods whose imports are exempt from Import Duties pursuant to statutory provisions in the customs sector.

(3)

Excluded from the provisions referred to in paragraph (1), Imports of several Taxable Goods exempt from Import Duties are subject to Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods but not collected, which includes Imports of:

 

a.

gifts for public worship, charity, social or cultural purposes by bodies or institutions in the field of public worship, charity, social or culture:

 

 

1.

domiciled in the territory of the Unitary State of the Republic of Indonesia;

 

 

2.

established pursuant to statutory provisions; and

 

 

3.

which are non-profit;

 

b.

goods for scientific research and development purposes by:

 

 

1.

universities;

 

 

2.

ministries or government agencies that carry out research and/or science and technology development activities; or

 

 

3.

legal entities or institutions conducting business and one of their activities is conducting research or experiments to enhance or develop science and technology pursuant to statutory provisions;

 

c.

goods for the special needs of persons with disabilities by social agencies or institutions that take care of persons with disabilities;

 

d.

crates or other packages containing corpses or ashes;

 

e.

goods for the personal use of Indonesian workers who work overseas, students studying abroad, civil servants, members of the Indonesian National Armed Forces or members of the Indonesian National Police who serve overseas for a minimum of 1 (one) year, if the goods are not to be traded and obtain a recommendation from the local representatives of the Republic of Indonesia;

 

f.

goods for the personal use of passengers, crew members, border crossers and consignment goods up to a certain threshold pursuant to statutory provisions in the customs sector;

 

g.

goods subject to temporary admission pursuant to statutory provisions on temporary admission;

 

h.

goods used by cooperation contract contractors for:

 

 

1.

upstream oil and natural gas business, including exploration and exploitation; or

 

 

2.

geothermal operations for indirect utilisation which include the assignment of preliminary surveys and exploration, exploration, exploitation and utilisation;

 

i.

goods that have been exported and subsequently re-imported in the same quality as when they were exported;

 

j.

goods that have been exported for repair, work and testing and subsequently re-imported;

 

k.

goods and materials to be processed, assembled or installed on other goods eligible for Import facilities for exports;

 

l.

goods and materials or machinery imported by micro, small and medium businesses or industries or consortia for micro, small and medium businesses or industries using Import facilities for exports;

 

m.

goods in the context of cooperation/coal mining concession agreements carried out by contractors of cooperation/coal mining concession agreements with the following provisions:

 

 

1.

the contract was signed before 1990;

 

 

2.

the contract includes provisions on the granting of Import Duty exemptions or relief for Imports of goods in the context of cooperation/coal mining concession agreements;

 

 

3.

the contract does not include provisions on the period of the granting of Import Duty exemptions or relief; and

 

 

4.

the imported goods are state property; and

 

n.

gifts/grants for natural disaster relief proposed by:

 

 

1.

agencies or institutions engaged in the field of public worship, charity, social or culture;

 

 

2.

the central government and local governments; or

 

 

3.

international organisations or foreign non-governmental organisations.

(4)

Imports of Taxable Goods on which Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods are not collected referred to in paragraph (3) are given without using a Value Added Tax non- collected certificate.

(5)

Types of cooperation contracts, criteria for goods and procedures for subject to Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods but not collected for Taxable Goods referred to in paragraph (3) subparagraph h shall be implemented pursuant to the provisions on Import Duty exemptions under statutory provisions in the customs sector.

 

 

 

 

 

 

(1)

Input VAT on acquisitions of Taxable Goods and/or Taxable Services, Imports of Taxable Goods as well as utilisation of intangible Taxable Goods from outside the Customs Territory within the Customs Territory and/or Utilisation of Taxable Services from outside the Customs Territory in respect of:

 

a.

Supplies of certain Taxable Goods that are exempt from Value Added Tax as referred to in Article 3;

 

b.

Supplies of certain Taxable Services that are exempt from Value Added Tax as referred to in Article 4;

 

c.

Supplies of certain strategic Taxable Goods that are exempt from Value Added Tax as referred to in Article 6 paragraph (2); and

 

d.

Supplies of certain strategic Taxable Services that are exempt from Value Added Tax as referred to in Article 10,

 

is non-creditable.

(2)

Input VAT on acquisitions of Taxable Goods and/or Taxable Services, Imports of Taxable Goods as well as utilisation of intangible Taxable Goods from outside the Customs Territory within the Customs Territory and/or Utilisation of Taxable Services from outside the Customs Territory in respect of Supplies of Taxable Goods and certain strategic Taxable Services subject to Value Added Tax but not collected referred to in Article 25 paragraph (2) and Article 26 paragraph (2) is creditable if the provisions on Input VAT crediting under statutory provisions in the field of taxation are fulfilled.

 

 

 

 

 

(1)

Value Added Tax exemptions or Value Added Tax non-collected as regulated under this Government Regulation are temporary or permanent.

(2)

Value Added Tax exemptions or Value Added Tax non-collected referred to in paragraph (1) are evaluated by considering economic conditions and the impact on state revenues.

(3)

Evaluation referred to in paragraph (2) is carried out by the Minister.

(4)

Based on the results of the evaluation referred to in paragraph (3), Imports and/or Supplies of Taxable Goods or Supplies of Taxable Services and/or Utilisation of Taxable Services from outside the Customs Territory may be subject to Value Added Tax pursuant to statutory laws and regulations in the field of taxation.

 

 

 

 

 

(1)

To:

 

a.

Imports and/or Supplies of certain Taxable Goods as referred to in Article 3;

 

b.

Supplies of certain Taxable Services as referred to in Article 4;

 

c.

Imports and/or Supplies of certain strategic Taxable Goods as referred to in Article 6 paragraph (1) and paragraph (2) and Article 25;

 

d.

utilisation and Supplies of certain strategic Taxable Services as referred to in Article 10 and Article 26; and

 

e.

Imports of Taxable Goods exempt from Import Duties as referred to in Article 28 paragraph (3),

 

which are given Value Added Tax exemptions or Value Added Tax non-collected, but the Value Added Tax has already been collected or paid, the following provisions apply:

 

a.

for the seller Taxable Person:

 

 

1.

the collected Value Added Tax must be remitted into the state treasury; and

 

 

2.

Input VAT paid by the seller Taxable Person for the acquisition of Taxable Goods and/or Taxable Services, Imports of Taxable Goods as well as utilisation of intangible Taxable Goods from outside the Customs Territory within the Customs Territory and/or Utilisation of Taxable Services from outside the Customs Territory in respect of the supplies:

 

 

 

a)

that should be that are exempt from Value Added Tax, is non-creditable; or

 

 

 

b)

on which Value Added Tax should be non-collected, is creditable if the provisions on Input VAT crediting under statutory laws and regulations in the field of taxation are fulfilled; and

 

b.

for the party subject to the collection:

 

 

1.

if the party subject to the collection is a Taxable Person, the paid Value Added Tax is creditable if statutory laws and regulations in the field of taxation are fulfilled; or

 

 

2.

if the party subject to the collection is not a Taxable Person, the paid Value Added Tax is a tax that should not otherwise be payable.

(2)

The parties subject to collection referred to in paragraph (1) include:

 

a.

the importer;

 

b.

the buyer of goods;

 

c.

the service recipient;

 

d.

the party utilising intangible goods from outside the Customs Territory; or

 

e.

the party utilising services from outside the Customs Territory within the Customs Territory.

 

 

 

 

 

(1)

Taxpayers must pay Value Added Tax payable which has been exempt for Imports and/or acquisitions of certain strategic Taxable Goods as referred to in Article 6 paragraph (1) subparagraph a and subparagraph k as well as paragraph (2) subparagraph a, subparagraph i, subparagraph j and subparagraph o or Value Added Tax payable that is not collected for Imports and/or acquisitions of certain strategic Taxable Goods as referred to in Article 25 paragraph (1) subparagraph c to subparagraph g and paragraph (2) subparagraph b to subparagraph f if, within a period of 4 (four) years from the Imports and/or acquisitions, the said Taxable Goods are:

 

a.

used not for their intended purpose; or

 

b.

transferred to other parties, either in part or in whole.

(2)

Excluded from the obligation to repay Value Added Tax for Imports and/or acquisitions of certain Taxable Goods referred to in paragraph (1), if the certain Taxable Goods referred to in paragraph (1) are transferred:

 

a.

from the head office to branches or vice versa and/or intra-branches;

 

b.

by national commercial shipping companies, national fishing companies, national port service provider companies and national river, lake and ferry transport service provider companies to other parties on ships, river vessels, lake vessels and ferries, fishing vessels, harbour pilot boats, tugboats and/or barges as referred to in Article 25 paragraph (1) subparagraph c and paragraph (2) subparagraph b to be replaced by ships of the same type with a larger size or capacity; or

 

c.

by state-owned enterprises for paid-up capital in the context of holding, by means of a merger, consolidation, spin-off, split-off and/or business acquisition if used according to the intended purpose.

(3)

Holding referred to in paragraph (2) subparagraph c is the establishment of a state-owned enterprise holding company through company restructuring efforts by transferring shares from 1 (one) state-owned enterprise to another state-owned enterprise and establishing a group of state-owned enterprises with one of the state-owned enterprises as the parent after obtaining approval from the minister who administers governmental affairs in the state-owned enterprise sector.

(4)

Individuals or entities importing Taxable Goods as referred to in Article 28 paragraph (3) subparagraph b, subparagraph g, subparagraph h, subparagraph k, subparagraph l and subparagraph m must pay the non-collected Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods if, within a period of 4 (four) years from the Import, the said Taxable Goods are:

 

a.

used not for their intended purpose; or

 

b.

transferred to other parties, either in part or in whole.

(5)

Value Added Tax payable referred to in paragraph (1) and paragraph (4) must be paid by individual or corporate Taxpayers within a maximum period of 1 (one) month from the time the Taxable Goods are used not for their intended purpose or transferred to other parties, either in part or in whole.

(6)

Value Added Tax that has been paid for the obligations referred to in paragraph (1) and paragraph (4) is non-creditable.

(7)

Further provisions on procedures for the repayment of Value Added Tax that has been exempt or not collected for Imports and/or acquisitions of certain strategic Taxable Goods as referred to in paragraph (1) and Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods that were formerly not collected as referred to in paragraph (4) are stipulated by a Ministerial Regulation.

 

 

 

 

 

When this Government Regulation comes into force, the provisions stipulating subject to Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods but not collected given to Taxable Goods eligible for Import Duty exemptions as regulated under statutory provisions on Import Duty exemptions shall comply with the provisions under this Government Regulation.

 

 

 

 

 

When this Government Regulation comes into force, to:

a.

Imports and/or Supplies of certain Taxable Goods and/or Supplies of certain Taxable Services referred to in Article 3 and Article 4;

b.

Imports and/or Supplies of certain strategic Taxable Goods referred to in Article 6 paragraph (1) and paragraph (2);

c.

Supplies of certain strategic Taxable Services within the Customs Territory and/or utilisation of certain strategic Taxable Services from outside the Customs Territory within the Customs Territory as referred to in Article 10;

d.

Imports and/or Supplies of certain strategic Taxable Goods as well as supplies and/or utilisation of certain strategic Taxable Services from outside the Customs Territory within the Customs Territory as referred to in Article 25 and Article 26; and

e.

Imports of Taxable Goods that are exempt from Import Duties as referred to in Article 28 paragraph (3),

carried out from 1 April 2022 until the enactment of this Government Regulation, the provisions referred to in this Government Regulation shall apply.

 

 

 

 

 

When this Government Regulation comes into force, to:

a.

Imports and/or Supplies of certain Taxable Goods as referred to in Article 3;

b.

Supplies of certain Taxable Services as referred to in Article 4;

c.

Imports and/or Supplies of certain strategic Taxable Goods as referred to in Article 6 paragraph (1) and paragraph (2) and Article 25;

d.

utilisation of and Supplies of certain strategic Taxable Services as referred to in Article 10 and Article 26; and

e.

Imports of Taxable Goods exempt from Import Duties referred to in Article 28 paragraph (3),

that are given Value Added Tax exemptions or Value Added Tax non-collected since 1 April 2022 until the enactment of this Government Regulation and Value Added Tax has been collected or paid, the provisions referred to in Article 31 shall apply.

 

 

 

 

 

When this Government Regulation comes into force, semua statutory provisions yang merupakan peraturan pelaksanaan dari:

a.

Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2000 Number 262, Supplement to the State Gazette of the Republic of Indonesia Number 4064) as amended by Government Regulation Number 38 of 2003 concerning the Amendment to Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2003 Number 79, Supplement to the State Gazette of the Republic of Indonesia Number 4302);

b.

Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2015 Number 247, Supplement to the State Gazette of the Republic of Indonesia Number 5750) as amended by Government Regulation Number 48 of 2020 concerning the Amendment to Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2020 Number 196, Supplement to the State Gazette of the Republic of Indonesia Number 6549); and

c.

Government Regulation Number 50 of 2019 concerning Imports and Supplies of Certain Means of Transport and Supplies of and Utilisation of Taxable Services Related to Certain Means of Transport Subject to Value Added Tax but Not Collected (State Gazette of the Republic of Indonesia of 2019 Number 133, Supplement to the State Gazette of the Republic of Indonesia Number 6366),

are declared to remain valid insofar as they do not contradict the provisions under this Government Regulation.

 

 

 

 

 

When this Government Regulation comes into force:

a.

Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2000 Number 262, Supplement to the State Gazette of the Republic of Indonesia Number 4064) as amended by Government Regulation Number 38 of 2003 concerning the Amendment to Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2003 Number 79, Supplement to the State Gazette of the Republic of Indonesia Number 4302);

b.

Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2015 Number 247, Supplement to the State Gazette of the Republic of Indonesia Number 5750) as amended by Government Regulation Number 48 of 2020 concerning the Amendment to Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2020 Number 196, Supplement to the State Gazette of the Republic of Indonesia Number 6549);

c.

Government Regulation Number 40 of 2015 concerning Supplies of Clean Water Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2015 Number 145, Supplement to the State Gazette of the Republic of Indonesia Number 5707) as amended by Government Regulation Number 58 of 2021 concerning the Amendment to Government Regulation Number 40 of 2015 concerning Supplies of Clean Water Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2021 Number 93, Supplement to the State Gazette of the Republic of Indonesia Number 6677); and

d.

Government Regulation Number 50 of 2019 concerning Imports and Supplies of Certain Means of Transport and Supplies of and Utilisation of Taxable Services Related to Certain Means of Transport Subject to Value Added Tax but Not Collected (State Gazette of the Republic of Indonesia of 2019 Number 133, Supplement to the State Gazette of the Republic of Indonesia Number 6366),

are revoked and declared invalid.

 

 

 

 

 

This Government Regulation shall come into force on the date of promulgation.

 

 

 

 

 

For public cognisance, this Government shall be promulgated by placement in the State Gazette of the Republic of Indonesia.

 

 

 

 

 

Enacted in Jakarta
on 12 December 2022
PRESIDENT OF THE REPUBLIC OF INDONESIA,
signed
JOKO WIDODO

Promulgated in Jakarta
on 12 December 2022
MINISTER OF THE STATE SECRETARIAT OF THE REPUBLIC OF INDONESIA,
signed
PRATIKNO

STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2022 NUMBER 225

 

 

 

The enactment of Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations has significantly impacted the basic regulation of subjects, objects and rates as well as other regulations related to the implementation of tax administration as regulated under statutory provisions in the field of taxation applicable in Indonesia. The materials relating to the regulation of taxable objects and non-taxable objects as well as the provision of incentives in the field of taxation as stipulated under the Value Added Tax Law are part of the focus of these basic policy adjustments. The materials stipulated under the Value Added Tax Law are adjusted to align the direction of fiscal policies with the government’s strategic plans to optimise state revenues through efforts to expand the tax base in fairness and legal certainty.

Provisions on the granting of in the field of taxation for certain Taxable Goods and certain Taxable Services are one of the materials in the Law stipulating Value Added Tax that are directly affected. These provisions are highly required, mainly for the success of the sector of high-priority economic activities on a national scale, encouraging exports that constitute national priorities in certain regions or certain places, encouraging business development and increasing competitiveness, assisting in the handling of national natural disasters and national non-natural disasters as well as facilitating national development as regulated under Article 16B of the Value Added Tax Law as well as the implementing regulations thereto.

Pursuant to the provisions under Article 16B of the Value Added Tax Law, there is a restipulation of goods and services objects provided with incentives in the field of taxation, among others, through the addition of goods and services which were formerly goods and services not subject to Value Added Tax to be certain Taxable Goods and certain Taxable Services that are exempt from Value Added Tax or Value Added Tax non-collected. The incentives in the field of taxation are provided very selectively and limitedly as well as considering the impact on state revenues.

In maintaining a conducive business climate and national economy as well as implementing the provisions under Article 16B paragraph (1) of the Value Added Tax Law, the central government needs to restipulate provisions on the granting of incentives in the field of taxation in the form of Value Added Tax exemptions and Value Added Tax non-collected as regulated in several Government Regulations to be integrated under this Government Regulation.

The provision of incentives in the field of taxation is temporary or permanent. The government may consider providing the said incentives in the field of taxation no longer based on considerations of economic conditions and the impact on state revenues.

Further, to avoid deviations in the implementation, the government needs to supervise. Supervision is carried out if the provided incentives in the field of taxation are used not according to the intent and purpose of the facilities. Taxpayers utilising incentives in the field of taxation but not in accordance with the intent and purpose of the facilities are subject to penalties pursuant to statutory provisions in the field of taxation.

 

 

 

Article 1

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Article 2

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Article 3

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Article 4

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Article 5

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Article 6

Paragraph (1)

Subparagraph (a)

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Subparagraph (b)

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Subparagraph (c)

“Raw hides” refer to raw hides from animals.

Subparagraph (d)

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Subparagraph (e)

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Subparagraph (f)

“Pets” refer to animals that are specifically kept as animals for sports, fun and beauty.

Subparagraph (g)

Sufficiently clear.

Subparagraph (h)

“Raw materials for the manufacture of animal feed” refer to feed ingredients as regulated under statutory provisions in the animal husbandry and animal health sector.

 

“Raw materials for the manufacture of fish feed” are the main raw materials for fish feed as regulated under statutory provisions in the fisheries sector.

 

"Feed additives" refer to feed ingredients that do not contain nutrients, which are primarily used for specific purposes, such as xanthophylls.

 

“Feed supplements” refer to substances that are naturally contained in the feed, but the amount needs to be increased by adding them to feed, such as amino acids, vitamins and so forth.

Subparagraph (i)

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Subparagraph (j)

"The ministry or government agencies that administer governmental affairs in the defence or state security sector” refer to, among others, the Ministry of Defence, the Indonesian National Armed Forces, the Indonesian National Police, the Maritime Security Agency and the State Intelligence Agency.

 

“Special land vehicles” are land vehicles for:

1.	combat;
2.	patrol; and/or
3.	other special transportation used for national defence or security,

 

excluding those used by the general public and whose use is inherent to a particular position.

 

“Other appointed parties” refer to Indonesian legal entities that fulfil the legal and formal requirements to procure weapons, ammunition, bulletproof helmets and jackets or bulletproof vests, special land vehicles, radars and spare parts thereof for the interest of the ministry or government agencies that administer governmental affairs in the defence or state security sector or non-ministerial government agencies that are under and responsible to the President through the coordination of the Head of the Indonesian National Police and have duties and functions in the field of prevention and eradication of abuse and illicit traffic of narcotics, psychotropics and precursors and other addictive substances, except for addictive substances for tobacco and alcohol.

Subparagraph (k)

“The ministry or government agencies” refer to, among others, the Ministry of Defence, the Indonesian National Armed Forces, the Indonesian National Police, the Maritime Security Agency and the State Intelligence Agency.

 

“Special land vehicles” are land vehicles for:

1.	combat;
2.	patrol; and/or
3.	other special transportation used for national defence or security,

 

excluding those used by the general public and whose use is inherent to a particular position.

Subparagraph (l)

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Subparagraph (m)

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Subparagraph (n)

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Subparagraph (o)

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Subparagraph (p)

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Subparagraph (q)

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Subparagraph (r)

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Subparagraph (s)

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Subparagraph (t)

“Goods imported by the central government or local governments intended for the public interest” refer to:

1.	purchases financed by the state budget or local government budget; and/or
2.	grants received by the central government or local governments,

 

which may be directly enjoyed or utilised by the general public or the people and do not require certain burdens to obtain benefits, for example, a street lighting project or the construction of a bridge for the public interest where the community does not have to pay to pass.

Subparagraph (u)

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Subparagraph (v)

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Paragraph (2)

Subparagraph (a)

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Subparagraph (b)

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Subparagraph (c)

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Subparagraph (d)

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Subparagraph (e)

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Subparagraph (f)

See the elucidation of paragraph (1) subparagraph f.

Subparagraph (g)

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Subparagraph (h)

See the elucidation of paragraph (1) subparagraph h.

Subparagraph (i)

“Public flats” refer to flats organised to fulfil housing needs for low-income people.

 

“Flat units” refer to flat units whose main purpose is to be used separately with the main function as a residence and having means of access to public roads.

Subparagraph (j)

"Public housing" refers to houses organised to fulfil housing needs for low-income people as regulated under the Law concerning housing and residential areas.

Subparagraph (k)

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Subparagraph (l)

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Subparagraph (m)

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Subparagraph (n)

See the elucidation of paragraph (1) subparagraph j.

Subparagraph (o)

See the elucidation of paragraph (1) subparagraph k.

Subparagraph (p)

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Subparagraph (q)

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Subparagraph (r)

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Subparagraph (s)

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Subparagraph (t)

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Article 7

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Article 8

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Article 9

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Article 10

Letter a

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Letter b

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Letter c

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Letter d

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Letter e

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Letter f

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Letter g

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Letter h

“Public transport services on water” are water transport services as stipulated in the Law concerning shipping.

Letter i

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Letter j

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Letter k

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Letter l

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Letter m

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Article 11

Paragraph (1)

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Paragraph (2)

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Paragraph (3)

Subparagraph (a)

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Subparagraph (b)

“Health experts” refer to, among others, nutritionists, physiotherapists and acupuncturists as regulated under statutory provisions in the healthcare worker sector.

Subparagraph (c)

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Subparagraph (d)

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Subparagraph (e)

“Psychiatrists” refer to specialist doctors in psychiatry as regulated under statutory provisions in the healthcare worker sector.

Paragraph (4)

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Paragraph (5)

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Paragraph (6)

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Article 12

Paragraph (1)

“Non-profit organisations” refer to organisations in the form of foundations or other forms with the following characteristics:

a.	the entity’s resources are sourced from donors that do not expect repayment or economic benefits commensurate with the number of resources they provide;
b.	producing goods and/or services without the aim of generating profits, but if the entity generates profits, the amount is never distributed to the founders or owners of the entity; and
c.	there is no ownership as is common in business organisations, implying that ownership in non-profit organisations cannot be sold, transferred or redeemed or such ownership does not reflect the proportion of the distribution of the entity’s resources upon liquidation or dissolution of the entity,

 

according to financial accounting standards concerning financial reporting non-profit organisations.

Paragraph (2)

Subparagraph (a)

“Orphanage and nursing home services” refer to social care services organised by technical implementing units of the central government and local governments or non-profit organisations to carry out social rehabilitation for 1 (one) type of target to restore and develop the ability of persons experiencing social dysfunction to be able to reasonably carry out their social functions as regulated under statutory provisions in the social welfare sector.

 

Orphanage and nursing home services include halfway houses, social rehabilitation centres, assisted living facilities, integrated centres and centres.

Subparagraph (b)

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Subparagraph (c)

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Subparagraph (d)

“Rehabilitation institution services” refers to services by service institutions/units for social rehabilitation for more than 1 (one) type of target to restore and develop the ability of persons experiencing social dysfunction to be able to reasonably carry out their social functions as regulated under statutory provisions in the social welfare sector. People with social dysfunction include people with physical disabilities, people with intellectual disabilities, people with mental disabilities, people with sensory disabilities, prostitutes, homeless people, beggars, people formerly suffering from chronic illnesses, former convicts, former narcotics addicts, users of psychotropic with addiction, people with HIV/AIDS (ODHA), victims of violence, disaster victims, victims of human trafficking, abandoned children and children with special needs.

Subparagraph (e)

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Subparagraph (f)

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Article 13

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Article 14

Letter a

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Letter b

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Letter c

Number 1

“Financial leases” refer to finance leases in the form of financing for the supply of goods for use by debtors that substantially transfer the benefits and risks of the financed goods pursuant to statutory provisions on financing.

Number 2

“Factoring” refers to financing in the form of purchasing accounts receivable pursuant to statutory provisions on financing.

Number 3

"Credit card business" refers to financing by card issuers for purchases with payments in instalments by debtors using credit cards.

Number 4

“Consumer financing” refers to financing for the procurement of goods and/or services required by the debtors for use/consumption and not for business purposes (productive activities) pursuant to statutory provisions on financing.

Letter d

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Letter e

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Article 15

Paragraph (1)

Subparagraph a

“Loss insurance” refers to general insurance and sharia general insurance as regulated under statutory provisions in the insurance sector.

Subparagraph b

“Life insurance” refers to life insurance and sharia life insurance as regulated under statutory provisions in the insurance sector.

Subparagraph c

“Reassurance” refers to reassurance and shariah reassurance as regulated under statutory provisions in the insurance sector.

Paragraph (2)

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Paragraph (3)

Subparagraph a

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Subparagraph b

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Article 16

Paragraph (1)

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Paragraph (2)

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Paragraph (3)

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Paragraph (4)

Subparagraph a

"Early childhood education" refers to, among others, kindergarten, raudatul athfal or other equivalent forms.

Subparagraph b

“Basic education” refers to, among others, elementary schools and madrasah ibtidaiyah or other equivalent forms as well as junior high schools and junior high schools and madrasah tsanawiyah or other equivalent forms.

Subparagraph c

“Middle education” refers to, among others, senior high schools, madrasah aliyah, vocational high schools and vocational madrasah aliyah or other equivalent forms.

Subparagraph d

“Higher education” refers to, among others, academies, polytechnics, high schools, institutes or universities.

Paragraph (5)

Subparagraph a

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Subparagraph b

“Early childhood education” refers to, among others, playgroups, day care centres or other equivalent forms.

Subparagraph c

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Subparagraph d

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Subparagraph e

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Subparagraph f

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Subparagraph g

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Subparagraph h

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Paragraph (6)

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Article 17

Paragraph (1)

Non-advertising broadcasting services are known as public service announcements as regulated under statutory provisions in the broadcasting sector.

Paragraph (2)

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Paragraph (3)

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Paragraph (4)

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Article 18

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Article 19

Paragraph (1)

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Paragraph (2)

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Paragraph (3)

Subparagraph a

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Subparagraph b

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Subparagraph c

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Subparagraph d

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Subparagraph e

“Employee transportation” refers to the activity of transporting employees/workers from and to work provided by the employer to the employees/workers.

 

Example:

Company A provides transport services to and from the factory in Bekasi City for their employees who live in Bogor City. Supplies of transport services by Company A to its employees are exempt from Value Added Tax. If Company A in providing transport services to its employees uses the vehicles provided by a transportation company, the provision of the vehicles by the transportation company to Company A is subject to Value Added Tax collection.

Subparagraph f

“School transportation” refers to the activity of transporting students from and to schools to students by schools and the government.

 

Example:

School A provides transport services to and from the school for its students. Supplies of transport services by School A to its students are exempt from Value Added Tax. If schools and the government in providing transport services use vehicles provided by a transportation company, the provision of the vehicles by the transportation company to schools and the government is subject to Value Added Tax collection.

Subparagraph g

Sufficiently clear.

Subparagraph h

“Public goods transport” refers to the activity of transporting goods that fulfil the provisions on public goods transport as regulated under statutory provisions in the goods transportation on the road sector.

Subparagraph i

“Special freight” refers to the activity of transporting goods that complies with the provisions on special freight as regulated under statutory provisions in the road freight sector.

Paragraph (4)

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Paragraph (5)

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Article 20

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Article 21

Paragraph (1)

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Paragraph (2)

An example of domestic air transport services which constitute an integral part of foreign transport services:

a.	A flight from London-Jakarta-Yogyakarta-Denpasar summarised in 1 (one) ticket is exempt from Value Added Tax. However, if the flights from Jakarta-Yogakarta and Denpasar have separate tickets, they remain subject to Value Added Tax even though they are issued overseas; or.
b.	A flight from Jakarta-Medan-Singapore summarised in 1 (one) ticket is exempt from Value Added Tax. However, if the flight from Medan-Singapore is cancelled after arriving in Medan, the flight from Jakarta-Medan is subject to Value Added Tax and is collected when the passenger concerned requests a refund of the ticket price.

Article 22

Sufficiently clear.

Article 23

Sufficiently clear.

Article 24

Sufficiently clear.

Article 25

Paragraph (1)

Subparagraph a

Water transport equipment includes combat/patrol boats and unmanned combat/patrol boats as well as weapons attached to the boats. Air transport equipment includes combat aircraft and unmanned aircraft as well as weapons attached to the aircraft.

Subparagraph b

Sufficiently clear.

Subparagraph c

“Their business” refers to the entrepreneur’s main business in the field of commercial shipping, fishing, port service provider or river, lake and ferry transport service providers.

 

However, business permits in the field of sea transport services issued by the minister who administers governmental affairs in the transportation sector, including sea transport shipping business permits, do not automatically entitle the permit holder to Value Added Tax incentives.

Subparagraph d

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Subparagraph e

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Subparagraph f

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Subparagraph g

Sufficiently clear.

Subparagraph h

“Gold bullions” refer to gold in the form of bars with the lowest gold content of 99.99% (ninety-nine point nine per cent) as evidenced by a certificate, including gold bullions whose gold ownership is digitally (electronically) recorded.

Paragraph (2)

Subparagraph a

See the elucidation of paragraph (1) subparagraph a.

Subparagraph b

See the elucidation of paragraph (1) subparagraph c.

Subparagraph c

Sufficiently clear.

Subparagraph d

Sufficiently clear.

Subparagraph e

Sufficiently clear.

Subparagraph f

Sufficiently clear.

Subparagraph g

See the elucidation of paragraph (1) subparagraph h.

Article 26

Paragraph (1)

Sufficiently clear.

Paragraph (2)

Subparagraph a

“National fishing companies” refer to national fishing companies conducting fishing activities as regulated under statutory provisions in the fishery sector.

Subparagraph b

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Subparagraph c

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Article 27

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Article 28

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Article 29

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Article 30

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Article 31

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Article 32

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Article 33

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Article 34

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Article 35

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Article 36

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Article 37

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Article 38

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SUPPLEMENT TO THE STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 6833