DECREE OF THE MINISTER OF FINANCE NO 460/KMK.03/2001 DATED AUGUST 28, 2001
AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO 569/KMK.04/2000 ON THE TYPES OF MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE, Considering :
a. that in an effort to give legal certainty, it is necessary to stipulate the types of motor vehicles exempted from sales tax on luxury goods (PPnBM) and the types of motor vehicles not subject to PPnBM as well as the procedures for exempting motor vehicles from PPnBM;
b. that in the event of the selling price or compensation of taxable goods and/ or taxable services affected by special relation, the fair market price must be set according to the actual condition;
c. that based on the considerations in letter a and b, it is necessary to stipulate a decree of the Minister of Finance on amendment to decree of the Minister of Finance No 569/KMK.04/2000 on the types of motor vehicles subject to PPnBM;
In view of :
1. Law No 8/1983 on value added tax and sales tax on luxury goods (Statute Book of 1983 No 51, supplement to Statute Book No 3264) as has been several times amended the latest by law No 18/2000 (statute Book of 2000 No 128, supplement to Statute Book No 3986);
2. Government regulation No 145/2000 on groups of taxable goods categorized as luxury goods subject to sales tax on luxury goods ( Statute Book of 2000 No 261, Supplement to Statute Book No 4063 ) as has been amended by Government Regulation No 60/2001 (Statute Book of 2001 No 106, supplement to statute Book No 4129);
3. Presidential decree No 228/M/2001;
4. Decree of Minister of Finance No 569/KMK.04/2000 on the types of motor vehicle subject to sales tax on luxury goods;
DECIDES : To stipulate :
DECREE OF THE MINISTER OF FINANCE ON AMENDMENT TO DECREE OF THE MMIINISTER OF FINANCE NO 569/KMK.04/2000 ON THE TYPES OF MOTOR VEHICLES SUBJECT TO SALES TAX ON LUXURY GOODS.
Article I
Several provisions in decree of the Minister of Finance No 569/KMK.04/2000 on the types of motor vehicles subject to PPnBM shall be amended so that it entirely reads as follows :
(1) The delivery of certain taxable goods categorized as luxury goods in custom areas by companies producing certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as luxury goods as referred to in Attachment I to this decree of Minister of Finance, shall be subject to PPnBM as much as 10% (ten percent).
(2) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as luxury goods as referred to in Attachment II to this decree of Minister of Finance shall be subject to PPnBM as much as 20% (twenty percent).
luxury goods as referred to in Attachment III to this Decree of Minister of Finance, shall be subject to PPnBM as much as 30% (thirty percent).
(4) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as luxury goods as referred to in Attachment IV to this decree of Minister of Finance, shall be subject to PPnBM as much as 40% (forty percent).
(5) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as luxury goods as referred to in Attachment V to this decree of the Minister of Finance, shall be subject to PPnBM as much as 50% (fifty percent).
(6) The delivery of certain taxable goods categorized as luxury goods in customs areas by companies producing certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as luxury goods as referred to in Attachment VI to this Decree of Minister of Finance, shall be subject to PPnBm as much as 60% (sixty percent).
(7) The delivery of certain taxable goods categorized as luxury goods in customs in areas by companies producing certain taxable goods categorized as luxury goods or the import of certain taxable goods categorized as luxury goods as referred to in Attachment VII to this Decree of the Minister of Finance, shall be subject to PPnBM as much as 75% ( seventy-five percent).
2. Provisions in Article 2 shall be abolished.
3. Provisions in article 4 paragraphs (1), (2), and (4) shall be amended, paragraphs 93) and (5) shall be abolished, and 1 (one) paragraph, namely paragraph 96) shall be added to Article 4 so that it entirely reads as follows :
Article 4
(1) In the event that the delivery of motor vehicle as referred to in article 1 takes place in costumes areas, the tax base used for the calculation of PPnBM shall be the selling prices.
(2) In the event of the import of motor vehicle as referred to in Article 1, the tax base used for the calculation of PPnBM shall be the import value used as the basis for the calculation of import duty, plus other import duty and levies imposed within the framework of the existing custom rules.
(3) Abolished.
(4) In the event of special relation between assembling plants or motor vehicle manufactures and distributors, dealers or agents found affecting the selling price, this making the selling prices lower than the fair market price, the tax base used for the calculation of PPnBM shall be set as much as the fair market prices.
(5) Abolished
(6) The fair market price among the parties having special relation shall be determined through an audit which refers to guidelines for conducting a tax audit of taxpayers having special relation as stipulated by the Director General of Taxation
4. Provision in article 6 paragraph (1) and (2) shall be amended and one paragraph namely paragraph (3) shall be added to Article 6 so that it entirely reads as follows :
Article 6
(1) Exempted from PPnBM shall be
a. The import or delivery of motor vehicle in customs areas used for ambulances, hearses, fire trucks, paddy cars, public transport vehicles,
c. The import or delivery of motor vehicle for the transport of 10 (ten) or more persons including the driver, with reciprocating or compression-ignition-internal combustion piston engine (diesel or semi diesel of all types of cylinder capacity), in custom areas, used for official vehicles for the National Defense (TNI) or the National Police (Polri), provided the fund is originated from APBN/APBD;
d. The import or delivery of all types of motor vehicles in customs areas used for TNI or Polri patrol, provided that the fund is originated from APBN/APBD.
(2) To secure exemption from PPnBM on the import or delivery of motor vehicles as referred to in paragraph (1), the buyers of motor vehicles shall apply to the Director General of taxation for PPnBM-free certificates. (3) PPnBM-free Certificated as referred to in paragraph (2) may be granted for the import or delivery of motor
vehicles used as public transport vehicles on or after January 1, 2001 until the stipulation date of the decree of the Minister of Finance.
5. 1 (one) article namely Article 6A shall be inserted between Articles 6 and 7 as follows:
Article 6A
PPnBM shall not imposed on the import or the import or delivery in custom areas of motor vehicles used for cargo vehicles.
6. Provisions in Article 7 paragraph (1) shall be amended so that Article 7 entirely reads as follows :
Article 7
(1) If the taxable goods categorized as luxury goods exempted from PPnBM as referred to in Article 6 paragraph (1) within a period of 5 (five) years after the import or delivery of the taxable goods are transferred to other parties or have their function changed, PPnBM due at the time when the taxable goods were imported or delivered shall be paid within 1 (one) month after the taxable goods are transferred to other parties or have their function changed.
(2) If within the period of 1 (one) month as referred to in paragraph (1) the PPnBM due has not been paid or is underpaid, the Director General of Taxation shall issue underpaid tax assessment from (SKPKB) plus sanction within the framework of the existing rules.
Article II
This Decree of the Minister of Finance shall begin to take effect on September 1, 2001.
For public cognizance, this Decree of Minister of Finance shall be announced by placing it the State gazette of the Republic of Indonesia.
Stipulated in Jakarta On August 28, 2001
THE MINISTER OF FINANCE sgd
ATTACHMENT I
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SEBJECT TO PPnBM AS MUCH AS 10%
---No DESCRIPTION OF GOODS HEADINGS
---a. Motor vehicles for the transport of 10 (ten) or more person 8702.10.910
including the driver, with reciprocating or compression 8702.10.990 ignition internal combustion piston engine (diesel or semi 8702.90.910 diesel), of all types of cylinder capacity. 8702.90.990
b. Motor vehicle for the transport of less than 10 (ten) person 8703.21.919 including the driver other than sedans or station wagons, 8703.22.919 with spark-ignition internal combustion reciprocating
piston engine, with two wheel drive (4x2) system, of a cylinder capacity not exceeding 1500 cc.
c. Motor vehicles for transport of less than 10 (ten) person 8703.31.919 including the driver other than sedan or station wagon
with compression ignition internal combustion piston engine (diesel or semi diesel), with two wheel drive (4x2) system, of a cylinder capacity not exceeding 1500 cc.
---THE MINISTER OF FINANCE, sgd
ATTACHMENT II
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 20%
---No DESCRIPTION OF GOODS HEADINGS
---Motor vehicles for the transport of less than 10 (ten)
person including the driver than sedans or station wagons with two wheel drive (4x2) system :
a. Motor vehicle, with spark ignition internal combustion ex 8723.21.919 reciprocating piston engine, of a cylinder capacity
exceeding 1500 cc but not exceeding 2500 cc;
b. Motor vehicles with compression ignition internal combustion 8703.32.919 Piston engine (diesel or semi diesel), of a cylinder capacity
Exceeding 1500 cc but not exceeding 2500 cc;
---THE MINISTER OF FINANCE, sgd
ATTACHMENT III
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 30%
---No DESCRIPTION OF GOODS HEADINGS
---Motor vehicles for the transport of less than 10 (ten)
person including the driver :
a. Motor vehicle, with spark ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1500 cc :
- sedan or station wagons 8703.21.190 8703.22.190 - other than sedan or station wagons, with four wheel 8703.21.929 driver (4x4) system; 8703.22.929
b. Motor vehicles other than sedans or station wagons, ex 8703.23.929 With spark ignition internal combustion reciprocating
Piston engine with two wheel drive (4x2) system, of a cylinder Capacity exceeding 2500 cc but not exceeding 3000 cc.
c. Motor vehicles, with compression ignition internal combustion Piston engine (diesel or semi diesel), of a cylinder capacity not Exceeding 1500 cc :
- sedan or station wagons 8703.31.190 - other than sedan or station wagons, with four wheel driver 8703.31.929 (4x4) system;
---THE MINISTER OF FINANCE, sgd
ATTACHMENT IV
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 40%
---No DESCRIPTION OF GOODS HEADINGS
---Motor vehicles for the transport of less than 10 (ten)
person including the driver :
a. Motor vehicle, with spark ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc : - sedan or station wagons
- other than sedan or station wagons, with four wheel 8703.23.190 driver (4x4) system; 8703.23.929
b. Motor vehicles, with compression ignition internal combustion Piston engine (diesel or semi diesel), of a cylinder capacity Exceeding 1500 cc but not exceeding 2500cc :
- sedan or station wagons 8703.32.190 - other than sedan or station wagons, with four wheel driver 8703.32.929 (4x4) system;
---THE MINISTER OF FINANCE, sgd
ATTACHMENT V
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 50%
---No DESCRIPTION OF GOODS HEADINGS
---All types of vehicles specially designed for golf ex 8703.10.000
---THE MINISTER OF FINANCE, sgd
B O E D I O N O
ATTACHMENT VI
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 60%
---No DESCRIPTION OF GOODS HEADINGS
---a. A group of two wheeled motor vehicles of a cylinder
Capacity exceeding 250 cc but not exceeding 500 cc :
- motorcycles (including moped) and cycles fitted with 8711.30.900 or without side cars; sidecars ex 8711.90.000
b. Vehicles specially designed for travelling on snow, in
Coast, in mountain and similar vehicles. Ex 8703.10.000
---THE MINISTER OF FINANCE, sgd
ATTACHMENT VII
A LIST OF MOTOR VEHICLES THE DELIVERY OR IMPORT OF WHICH IS SUBJECT TO PPnBM AS MUCH AS 75%
---No DESCRIPTION OF GOODS HEADINGS
---a. A group of two wheeled motor vehicles of a cylinder
Capacity exceeding 500 cc :
- motorcycles (including moped) and cycles fitted with 8711.40.900 an auxiliary motor, with or without side-car; sidecars 8711.50.900
ex 8711.90.000
b. Motor vehicles for the transport of less than 10 (ten) person Including the driver, with spark-ignition internal combustion Reciprocating piston engine, of a cylinder capacity exceeding 3000 cc :
- sedan or station wagons 8703.24.190 - other than sedans or station wagons, with two wheel drive 8703.24.919 (4x2) system;
- other than sedans or station wagons, with four wheel driver 8703.24.929 (4x4) system.
c. Motor vehicles for the transport of less than 10 (ten) person Including the driver, with compression-ignition internal Combustion piston engine (diesel or semi diesel), of a cylinder Capacity exceeding 2500 cc :
- sedan or station wagons 8703.33.190 - other than sedans or station wagons, with two wheel drive 8703.33.919 (4x2) system;
- other than sedans or station wagons, with four wheel driver 8703.33.929 (4x4) system.
d. Trailers or semi trailers of the caravan type, for housing or camping 8716.10.000
---THE MINISTER OF FINANCE, sgd
