DECREE OF THE MINISTER OF FINANCE NO. 569/KMK.04/2000 DATED DECEMBER 26, 2000
CONCERNING TYPES OF MOTOR VEHICLES SUBJECTED TO SALES TAX ON LUXURY GOODS
THE MINISTER OF FINANCE,
Considering :
That in the framework of implementing the provision in Article 2 of Government Regulation No. 145/2000 on groups of taxable goods of the luxury category subjected to sales tax on luxury goods, it is necessary to stipulate a decree of the Minister of Finance on types of motor vehicles subjected to sales tax on luxury goods.
In view of :
1. Law No. 8/1983 on Value Added Tax on goods and services and Sales Tax on Luxury Goods (Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as already 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 of the luxury category subjected to sale tax on luxury goods as already amended by Law No. 11/1994 (Statute Book of 2000 No. 261, Supplement to Statute Book No. 4063);
3. Presidential Decree No. 234/M/2000;
D E C I D E S :
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON TYPES OF MOTOR VEHICLES SUBJECTED TO SALES TAX ON LUXURY GOODS.
Article 1
(1) The import or the delivery of motor vehicles for the transport of more than 10 (ten) persons including the driver, with spark-ignition internal combustion reciprocating piston engines or compression ignition internal combustion piston engines (diesel/semi diesel) of all cylinder capacities and motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the single propeller axle system (4x2) with spark-ignition internal combustion reciprocating piston engines or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC, inside the customs area shall be subjected to Sales Tax on Luxury Goods (PPnBM) with the tariff of 10% (ten percent), except those stipulated in Article 6.
(2) The import or the delivery of motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the single propeller axle system (4x2) with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 1,500 CC but not exceeding 3,000 CC, or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC, inside the customs area shall be subjected to PPnBM with the tariff of 20% (twenty percent), except those stipulated in Article 6.
exceeding 2,500 CC as well as motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4) with spark-ignition internal combustion reciprocating piston engines or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC, inside the customs area shall be subjected to PPnBM with the tariff of 30% (thirty percent), except those stipulated in Article 6.
(4) The import or the delivery of sedans/station wagons and motor vehicles for the transport of less than 10 (ten) persons including the driver of as well as vans of the double propeller axle system (4x4) with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 1,500 CC but not exceeding 3,000 CC, or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC, inside the customs area shall be subjected to PPnBM with the tariff of 40% (forty percent), except those stipulated in Article 6.
(5) The import or the delivery of sedans/station wagons and motor vehicles for the transport of less than 10 (ten) persons including the driver of as well as vans of the double propeller axle system (4x4) with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 3,000 CC but not exceeding 4,000 CC, or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 2,500 CC but not exceeding 3,500 CC, special purpose vehicles manufactured for golf vehicles, inside the customs area shall be subjected to PPnBM with the tariff of 50% (fifty percent), except those stipulated in Article 6.
(6) The import or the delivery of special motor vehicles manufactured for travelling on snow, in beaches, mountains, trailers and semi-trailers and of caravan type for housing and camping, inside the customs area shall be subjected to PPnBM with the tariff of 60% (sixty percent), except those stipulated in Article 6.
(7) The import or the delivery of sedans/station wagons and motor vehicles for the transport of less than 10 (ten) persons including the driver of as well as vans of the double propeller axle system (4x4) with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 4,000 CC or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 3,500 CC, racing cars and the kinds, inside the customs area shall be subjected to PPnBM with the tariff of 75% (seventy five percent), except those stipulated in Article 6.
(8) Details and types of the motor vehicles as meant in paragraphs (1), (2), (3), (4), (5), (6) and (7) shall be stipulated in Attachment I to this decree of the Minister of Finance.
Article 2
(1) The import or the delivery of two-wheel motor vehicles of engines with a cylinder capacity of exceeding 250 CC but not exceeding 500 CC shall be subjected to PPnBM with the tariff of 50% (fifty percent), except those stipulated in Article 6.
(2) The import or the delivery of two-wheel motor vehicles of engines with a cylinder capacity of exceeding 500 CC inside the customs area shall be subjected to PPnBM with the tariff of 60% (sixty percent), except those stipulated in Article 6.
(3) Details and types of the motor vehicles as meant in paragraphs (1) and (2) shall be stipulated in Attachment II to this decree of the Minister of Finance.
Article 3
Article 4
(1) In the case of the delivery of the motor vehicles as meant in Article 1 and 2 inside the customs area, the basis for the imposition of tax to calculate PPnBM shall be selling prices.
(2) In the case of import of the motor vehicles as meant in Article 1 and 2, the basis for the imposition of tax to calculate PPnBM shall be the import value used as the basis for the calculation of the amount of import duty, plus other import duties and levies which are imposed on the basis of the provisions of customs laws in force.
(3) In the case of the special relationships between manufacturers or importers and dealers/agents or distributors which cause the price from manufacturers or importers to be lower than the selling price which should be, the basis for the imposition of tax to calculate PPnBM owed shall be set at the same level as the selling prices from dealers/agents/distributors.
(4) In the case of special relationship being existent and ascertained that selling prices from assemblers to distributors/dealers/agents being known to be lower than market prices, the basis for the imposition of tax shall be set at the same level as reasonable market prices.
(5) In the case of special relationship being existent and reasonable market prices being not ascertained and differences between selling prices from manufacturers to distributors/dealers/agents and from distributors/dealers/agents to other parties exceeding certain percentage stipulated by the Director General of Taxation, the basis for the imposition of tax shall be set at the same level as selling prices from distributors/dealers/agents to other parties.
Article 5
Motor vehicles for the transport of people and vans modified form chassis vehicles or vehicles for the transport of goods shall be subjected to PPnBM in accordance with the provisions as meant in Article 1 of this decree of the Minister of Finance.
Article 6
(1) The exemption from PPnBM shall apply in the following cases :
a. The import and/or the delivery of motor vehicles for the transport of 10 (ten) persons or more including the driver, inside the customs area, to be used for the Indonesian Military/Police official duties;
b. The import and/or the delivery of all types of motor vehicles inside the customs area for and state protocol;
c. The import and/or the delivery of motor vehicles inside the customs area for ambulance, police vans, fire engines, hearses and public transport vehicles;
d. The import and/or the delivery of motor vehicles for the transport of goods inside the customs area.
(2) The Director General of Taxation can issue certificates of the exemption from PPnBM to applications for the purchase of ambulances, police vans, fire engines, hearses, motor vehicle for official duties of the Indonesian Military/Police and for state protocol.
Article 7
purpose, sales tax on luxury goods owed upon the import or acquisition shall be repaid not later than one month as from the date of handing over or the change in designation of the taxable goods.
(2) In the case of in the one-month period as meant in paragraph (1) sales tax on luxury goods being unpaid or underpaid, the Director General of Taxation shall issue Underpaid Tax Assessments (SKPKB), which are added by sanctions in accordance with the provisions in force.
Article 8
Provisions needed in the framework of the implementation of this decree of the Minister of Finance shall be stipulated by a decision of the Director General of Taxation.
Article 9
With the enforcement of this decree, the Decree of the Minister of Finance No. 272/KMK.04/1995 dated June 28, 1995 on variants and types of motor vehicles subjected to PPnBM as already amended by the Decree of the Minister of Finance No. 348/KMK.04/1999 shall be declared null and void.
Article 10
This decree shall come into force as from January 1, 2001.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On December 26, 2000
THE MINISTER OF FINANCE sgd.
ATTACHMENT I :
LIST OF MOTOR VEHICLES WHOSE DELIVERY OR IMPORT IS SUBJECTED TO SALES TAX ON LUXURY GOODS
NO. DESCRIPTION OF GOODS EXCEPT HS NUMBERS
I. Subjected to PPnBM as high as 10% (ten percent)
a. Group of motor vehicles for the transport of 10 (ten) or more persons, including the driver
1. Ambulances, hearses, fire engines, police vans and publics transport vehicles or vehicles for the transport of goods
2. Motor vehicles for the Indonesian Military/Police official duties 3. Motor vehicles for state protocol a.1. Motor vehicles for the transport of 10 (ten) or
more persons, including the driver, with compression ignition internal combustion engines (diesel/semi diesel) of all cylinder capacities
4. Motor vehicles in completely knocked down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly manufacturers 8702.10.110 8702.10.190 8702.10.910 8702.10.990 8702.90.110 8702.90.190 8702.90.910 8702.90.990 b. Group of motor vehicles for the transport of less
than 10 (ten) persons, including the driver, of the single propeller axle system (4x2)
1. Ambulances, hearses, fire engines, police vans, and public transport vehicles or vehicles for the transport of goods
2. Motor vehicles for state protocol
b.1. Motor vehicles for the transport of less than 10 (ten) persons, including the driver, as well as vans of the single propeller axle system with spark-ignition internal combustion reciprocating piston engines or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC
3. Motor vehicles in completely knocked down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly manufacturers 8703.21.911 8703.21.919 8703.22.911 8703.21.919 8702.31.911 8702.31.919
II. Subjected to PPnBM as high as 15% (fifteen percent)
a. Group of motor vehicles for the transport of less than 10 (ten) persons, including the driver, of the single propeller axle system (4x2)
1. Ambulances, hearses, fire engines, police vans, and public transport vehicles or vehicles for the transport of goods
2. Motor vehicles for state protocol a.1. Motor vehicles for the transport of less than 10
(ten) persons, including the driver as well as vans of the single propeller axle system (4x2) with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 1,500 CC but not exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC
3. Motor vehicles in completely knocked down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly manufacturers
8703.23.911 8703.23.919 8703.32.911 8703.32.919
III Subjected to PPnBM as high as 30% (thirty percent)
a. Group of motor vehicles for the transport of less than 10 (ten) persons, including the driver
1. Ambulances, hearses, fire engines, police vans, and public transport vehicles or vehicles for the transport of goods
2. Motor vehicles for state protocol
than 10 (ten) persons including the driver of cylinder capacity not exceeding 1,500 CC
knocked down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly manufacturers 8703.21.190 8703.22.110 8703.22.190 8703.31.110 8703.31.190 a.2. Motor vehicles for the transport of less than 10
(ten) persons, including the driver, as well as vans of the single propeller axle system (4x2) with spark-ignition internal combustion reciprocating piston engines of a cylinder capacity exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi diesel) of cylinder capacity exceeding 2,500 CC and the double propeller axle system (4x4) of spark-ignition internal combustion reciprocating piston engines or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC
8703.21.921 8703.21.929 8703.22.921 8703.22.929 8703.24.911 8703.24.919 8703.31.921 8703.31.929 8703.33.911 8703.33.919
IV Subjected to PPnBM as high as 40% (forty percent)
a. Group of motor vehicles for the transport of less than 10 (ten) persons, including the driver
1. Ambulances, hearses, fire engines, police vans, and public transport vehicles or vehicles for the transport of goods
2. Motor vehicles for state protocol a.1. Sedans/station wagons for the transport of less
than 10 (ten) persons including the driver, with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding 1,500 CC but not exceeding 3,000 CC
3. Motor vehicles in completely knocked down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly manufacturers
8703.23.110 8703.23.190
a.2. Sedans/station wagons for the transport of less than 10 (ten) persons including the driver, with compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC
8703.32.110 8703.32.190
a.3. Motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4) with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding 1,500 CC but not exceeding 3,000 CC
8703.23.921 8703.23.929
a.4 Motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4) with compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC
8703.32.921 8703.32.929
V. Subjected to PPnBM as high as 50% (fifty) percent
a. Group of motor vehicles for the transport of less than 10 (ten) persons, including the driver
1. Ambulances, hearses, fire engines, police vans, and public transport vehicles or vehicles for the transport of goods
2. Motor vehicles for state protocol a.1. Sedans/station wagons for the transport of less
than 10 (ten) persons including the driver with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding
3. Motor vehicles in completely knocked down condition having the main characteristics of the relevant vehicles (CKD) which
3,000 CC but not exceeding 4,000 CC are imported by automotive assembly manufacturers a.2. Sedans/station wagons for the transport of less
than 10 (ten) persons including the driver with compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 2,500 CC but not exceeding 3,500 CC
8703.33.110 8703.33.190
a.3. Motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4) with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding 3,000 CC
8703.24.921 8703.24.929
a.4.
a.5.
Motor vehicles for the transport of less than 10 (ten) persons including the driver as well as vans of the double propeller axle system (4x4) with compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 2,500 CC
Vehicles specially manufactured for golf purpose
8703.33.921 8703.33.929
8703.10.000
a.5. Vehicles specially manufactured for golf purpose
8703.10.000
VI. Subjected to PPnBM as high as 60% (sixty percent)
a. Special purposes vehicles manufactured for travelling on snow, beach, mountain and of the kind
8703.10.000
b. Trailers and semi trailers of the caravan type for housing or camping
8716.10.000
VII. Subjected to PPnBM as high as 75% (seventy five percent)
a. Group of motor vehicles for the transport of less than 10 (ten) persons, including the driver a.1. Sedans/station wagons for the transport of less
than 10 (ten) persons including the driver with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding 4,000 CC
a.2. Sedans/station wagons for the transport of less than 10 (ten) persons including the driver with compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 3,500 CC
a.3. Motor vehicles for the transport of less than 10 (ten) persons including the driver with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding 4,000 CC
a.4. Motor vehicles for the transport of less than 10 (ten) persons including the driver with
compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 3,500 CC
b. Racing cars and the kind
ATTACHMENT II :
LIST OF TWO-WHEEL MOTOR VEHICLES WHOSE DELIVERY OR IMPORT IS SUBJECTED TO SALES TAX ON LUXURY GOODS
NO. DESCRIPTION OF GOODS EXCEPT HS NUMBERS
I. Subjected to PPnBM as high as 50% (fifty percent)
a. Group of two-wheel motor of engines with a cylinder capacity exceeding 250 CC but not exceeding 500 CC
1. Motor vehicles for state protocol 2. Motor vehicles in completely knocked
down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly
manufacturers
8717.30.1000 8713.30.900 ex. 8713.90.000
II. Subjected to PPnBM as high as 60% (sixty percent)
a. Groups of two-wheel motor of engines with a cylinder capacity exceeding 500 CC
1. Motor vehicles for state protocol 2. Motor vehicles in completely knocked
down condition having the main characteristics of the relevant vehicles (CKD) which are imported by automotive assembly
manufacturers
8711.40.100 8711.40.900 8711.50.100 8711.50.900 ex. 8711.90.000
THE MINISTER OF FINANCE sgd.
