Tax regulations

Indonesia issues two tax regulations


Procedure for the introduction and release of goods to and from zones designated as free zones and free port zones and exemption from excise duties.

The Indonesian government, through the Ministry of Finance (MoF), issued Regulation No. 84 / PMK.04 / 2019 on May 29, 2019 regarding the procedure for the introduction and release of goods to and from the zones designated as free zones and free ports. excise zones and exemption. This regulation adds several points which were not stipulated in the previous regulation, n ° 47 / PMK.04 / 2012:

  • The customs value for the calculation of import duties and Article 22 of the import income tax in connection with the introduction of goods from outside the customs territory into an area free, or another free zone, a bonded warehouse or a special economic zone within a free zone;
  • The customs value to calculate the import duty and article 22 of the income tax on imports in connection with the release of goods from a free zone, or the production of a free zone to another place in the customs territory;
  • The calculation of state levies, including customs duties, excise duties, VAT and income tax of Article 22 on the customs clearance of goods and / or materials from outside the territory customs officer from a free zone to another place in the customs territory;
  • The calculation of State levies, including customs duties, excise duties, VAT and article 22 of the income tax on production at the exit of a free zone which is released from the free zone to another place in the customs territory.

It is also stipulated that upon entry of raw materials from outside the customs territory into a free zone, the material is exempt from the imposition of anti-dumping import duties.

This regulation provides for transitional provisions concerning the release of production from a free zone to other places of the customs territory, as stipulated in the previous regulations of the Ministry of Finance n ° 120 / PMK.4 / 2017 and 47 / PMK. 04/2012, provided that it meets several requirements.

Latest regulation regarding the collection of income tax from buyers on the sale of goods classified as very luxurious

On June 19, 2019, the Ministry of Finance issued the Ministry of Finance Regulation No. 92 / PMK.03 / 2019 (PMK-92) regarding certain corporate taxpayers as buyers of income tax collectors on the sale of goods classified as very luxurious, which amends the previous regulation of the Ministry of Finance n ° 90 / PMK.03 / 2015 (PMK-90).

A collector is a taxpayer company that sells goods classified as very luxurious.

PMK-92 changes the stipulations of goods classified as very luxurious and the amount of income tax when selling goods classified as very luxurious.

1) Properties classified as very luxurious include:

  • Private planes and private helicopters;
  • Cruise ships, yachts, etc. ;
  • Houses and land with a sale price of over IDR 30 billion ($ 1.7 million) and an area of ​​over 400 m²2 (four hundred square meters);
  • Apartments, condominiums etc. with a sale price of over IDR 10 billion and / or a construction area of ​​over 150 m2;
  • Four-wheeled passenger vehicles for the transport of less than 10 people with a selling price exceeding IDR 2 billion or a cylinder capacity exceeding 3,000 cm3; and or
  • Two- or three-wheel motor vehicles with a selling price of over IDR 3 billion or with a cylinder capacity of over 250 cc.

2) The amount of income tax when selling goods classified as very luxurious is as follows:

  • One percent of the sale price, excluding value added tax and sales tax on luxury products (VAT and LGST), on a house as well as its land, apartment, condominium, etc.
  • Five percent of the sale price excluding VAT and LGST, on private aircraft and private helicopters, cruise ships, yachts, four-wheel motor vehicles, and two- and three-wheel motor vehicles.

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