DECISION OF THE DIRECTOR GENERAL OF TAXATION NO. KEP-219/PJ/2002 DATED APRIL 18, 2002
ON
THE IMPOSITION OF SALES TAX ON LUXURY GOODS (PPnBM) ON THE IMPORT AND/OR DELIVERY OF TAXABLE GOODS CATEGORIZED AS LUXURY GOODS OTHER THAN MOTOR VEHICLES
THE DIRECTOR GENERAL OF TAXATION,
Considering :
that to give legal certainties in the imposition of sales tax on luxury goods (PPnBM) following the issuance of Decree of the Minister of Finance No. 141/KMK.03/2002 on the second amendment to Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as luxury goods other than motor vehicles subject to sales tax on luxury goods (PPnBM) it is necessary to stipulate a decision of the Director General of Taxation on the imposition of sales tax on luxury goods (PPnBM) on the import and/or delivery of taxable goods categorized as luxury goods other than motor vehicles;
In view of :
1. Law No. 6/1983 on general provisions and taxation procedures (Statute Book of 1983 No. 49, Supplement to Statute Book No. 3262) as already several times amended the latest by Law No. 16/2000 (Statute Book of 2000 No. 126, Supplement to Statute Book No. 3984);
2. 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 already several times amended the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
3. Government Regulation No. 145/2000 on the classification 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 already several times amended the latest by Government Regulation No. 7/2002 (Statute Book of 2002 No. 12, Supplement to Statute Book No. 4176);
4. Decree of the Minister of Finance No. 570/KMK.04/2000 on the types of taxable goods categorized as luxury goods other than motor vehicles subject to sales tax on luxury goods, as already several times amended the latest by Decree of the Minister of Finance No. 141/KMK.03/2002;
To stipulate :
VEHICLES.
Article 1
Hereinafter referred to as taxable goods categorized as luxury goods shall be taxable goods categorized as luxury goods other than motor vehicle.
Article 2
(1) In the event that taxable goods categorized as luxury goods as referred to in Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V, and Attachment VI to Decree of the Minister of Finance No. 141/KMK.03/2002, that are exempted from sales tax on luxury goods (PPnBM), within a period of 5 (five) years after the import and/or acquisition of the goods are transferred to other party or have their function changed in defiance of their original aim, the sales tax luxury goods (PPnBM) that was previously not owed for the goods shall become due and be paid to the State Treasury.
(2) The sales tax on luxury goods (PPnBM) that becomes due as referred to in paragraph (1), shall be paid to the State Treasury within a period of 1 (one) month after the taxable goods categorized as luxury goods are transferred to other party or have their function changed in defiance of their original aim, plus administrative fines in the form of interest as much as 2% (two percent) per month for a maximum period of 24 (twenty-four) months starting from the date when sales tax on luxury goods (PPnBM) becomes due to the date when the payment is made.
(3) To the taxable company that fails to meet the obligation as referred in paragraph (2), the Director General of Taxation shall issue a certificate of underpaid tax as much as sales tax on luxury goods (PPnBM) due plus administrative fines in the form of interest as much as 2% (two percent) per month for a maximum period of 24 (twenty four) months starting from the date when sales tax on luxury goods (PPnBM) becomes due to the date when the underpaid tax assessment form is issued.
Article 3 (1) In the event that :
a. the import of taxable goods categorized as luxury goods is done before May 1, 2002; or
b. the delivery of taxable goods categorized as luxury goods is done before May 1, 2002 and payment for the delivery of taxable goods categorized as luxury goods is partially or entirely made on or after May 1, 2002; or
c. payment for the delivery of taxable goods categorized as luxury goods is entirely made before May 1, 2002 and the delivery is done on or after May 1, 2002, sales tax on luxury goods (PPnBM) due shall be calculated on the basis of the sales tax on luxury goods (PPnBM) tariffs as referred to in Decree of the Minister of Finance No. 57/KMK.04/2000 as already amended by Decree of the Minister of Finance No. 381/KMK.03/2001.
Article 4
At the time when this Decision of the Director General of Taxation begins to take effect, Decision of the Director General of Taxation No. KEP-422/PJ/2001 on the imposition of sales tax on luxury goods (PPnBM) the import and/or delivery of taxable goods categorized as luxury goods other than motor vehicles, shall be declared null and void.
Article 5
This Decision of the Director General of Taxation shall begin to take effect on May 1, 2002.
For public cognizance, this Decision of the Director General of Taxation shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On April 18, 2002
THE DIRECTOR GENERAL sgd.
