GOVERNMENT REGULATION NO. 145/2000 DATED DECEMBER 22, 2000 CONCERNING GROUPS OF TAXABLE GOODS BELONGING TO THE LUXURY
CATEGORY WHICH ARE SUBJECTED TO SALES TAX ON LUXURY GOODS
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
Considering :
That in the framework of implementing the provision in Article 8 paragraph (3) of Law No. 8/1983 concerning value added tax on goods and services as well as sales tax on luxury goods as already amended several times the latest by Law No. 18/2000, it is necessary to stipulate a government regulation on groups of taxable goods belonging to the luxury category which are subjected to sales tax on luxury goods;
In view of :
1. Article 5 paragraph (2) of the Constitution of 1945 as already amended the latest by the Second Amendment to the Constitution of 1945;
2. Law No. 6/1983 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 several times the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
D E C I D E S :
To stipulate :
THE GOVERNMENT REGULATION ON GROUPS OF TAXABLE GOODS BELONGING TO THE LUXURY CATEGORY WHICH ARE SUBJECTED TO SALES TAX ON LUXURY GOODS.
Article 1
(1) Groups of taxable goods belonging to the luxury category other than motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 10% (ten percent) shall be :
a. Group of fermented/acidified cream/milk, whether or not containing added sugar or other sweetening matter, or flavored or containing added fruits, nuts, cocoa or not, yogurt, kephir, whey, cheese, butter or fat or oil derived from milk, bottled/packed;
b. Group of fruit and vegetable juice, not yet fermented and not containing alcohols, containing added sugar or other sweetening matter or not, containing aroma or not, which are bottled/packed;
c. Group of non-alcoholic drinks containing added sugar/other sweetening matter or not, containing aroma or not, which are bottled/packed, as well as soda water which is bottled/packed;
d. Group of beautification products for skin, hand, leg and hair care as well as other make-up preparations, which are packed/bottled;
e. Group of home appliance, coolers, heaters, automatic selling machines including money changer machines and receivers of television broadcasting;
g. Group of sport equipment and accessories; and
h. Group of children toys.
(2) Groups of taxable goods belonging to the luxury category other than motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 20% (twenty percent) shall be :
a. Group of home appliances, coolers and heaters other than those which are mentioned in paragraph (1); b. Group of luxury settlements, like luxury houses, apartments, condominiums, town houses and the kind; c. Group of sanitary goods and accessories, except those made of plastic, zinc or cement;
d. Group of photographic, cinematographic, optical devices, sound and picture recorders, sound or picture reproducers, recording media, sound receivers and senders, receivers of television broadcasting other than those mentioned in paragraph (1) and parts;
e. Group of temperature controllers, irons, washing machines, dryers, electromagnetic devices, razors and hair cutting machines as well as musical instruments;
f. Group of perfumes;
g. Group of certain carpets other than those made of coconut fibers (coir), silk, wool and animal prickle.
(3) Groups of taxable goods belonging to the luxury category other than motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 30% (thirty percent) shall be :
a. Group of ships or other water vehicles, small boats and canoes, except for the state or public transport need;
b. Group of sport equipment and accessories, other than those mentioned in paragraph (1); and
c. Group of receivers of television broadcasting other than those mentioned in paragraphs (1) and (2).
(4) Groups of taxable goods belonging to the luxury category other than vehicles, which are subjected to sales tax on luxury goods at a tariff of 40% (forty percent) shall be :
a. Group of certain alcoholic drinks;
b. Group of articles partly or wholly made of leather or artificial leather; c. Group of certain carpets made of silk;
d. Group of glassware made of lead crystals belonging to the kinds used for tables, kitchens, make-up, offices, interior decoration or similar purposes;
e. Group of goods partly or wholly made of precious metal or metal laminated by precious metal or mixture thereof;
f. Group of ships or other water vehicles other than those mentioned in paragraph (3), except for the state or public transport need;
g. Group of air balloons and air balloons which can be steered, other aircraft without propelling power; h. Group of bullets of firearms or other firearms, except for the state need;
i. Group of equipment for indoors games, table games and within entertainment parks designated for adults and children; and
j. Group of receivers of television broadcasting other than those mentioned in paragraphs (1), (2) and (3); k. Group of footwear;
l. Group of eating appliance, kitchen appliance, other household appliance and make-up articles; m. Group of home and office appliance;
n. Group of articles made of porcelain, Chinese clay or ceramic;
o. Group of articles partly or wholly made of stones, other than street and road side stones.
a. Group of certain carpets made of wool or animal prickle;
b. Group of aircraft other than those mentioned in paragraph (4), except for the state and commercial air-transport need;
c. Group of sport equipment and accessories other than those mentioned in paragraphs (1) and (2); d. Group of firearms and other firearms, except for the state purpose;
e. Group of receivers of television broadcasting other than those mentioned in paragraphs (1), (2), (3) and (4).
(6) Groups of taxable goods belonging to the luxury category other than motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 75% (seventy five percent) shall be :
a. Group of alcoholic drinks other tha n those mentioned in paragraph (4);
b. Group of articles partly or wholly made of precious stones and/or pearl or mixture thereof; c. Group of luxury cruise ships except for the state or public transport purpose.
Article 2
(1) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 10% (ten percent) shall be :
a. motor vehicles for the transport of 10 (ten) or more persons, including the driver, with compression ignition internal combustion piston engines (diesel/semi diesel) of all cylinder capacities; and
b. 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 not exceeding 1,500 CC or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity not exceeding 1,500 CC.
(2) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 20 (twenty percent) shall be 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) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 30% (thirty percent) shall be :
a. sedans/station wagons for the transport of less than 10 (ten) persons, including the driver, of a cylinder capacity not exceeding 1,500 CC;
b. 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 a cylinder capacity exceeding 2,500 CC;
(4) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 40% (forty percent) shall be sedans/station wagons 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 or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 1,500 CC but not exceeding 2,500 CC.
(5) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 50% (fifty percent) shall be :
a. two-wheel motor vehicles of engines with a cylinder capacity of above 250 CC up to 500 CC;
b. sedans/station wagons 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 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.
c. all kinds of special motor vehicles manufactured for golf purpose.
(6) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 60% (sixty percent) shall be :
a. two-wheel motor vehicles of engines with a cylinder capacity of exceeding 500 CC.
b. special motor vehicles manufactured for travelling on snow, in beaches, mountains, trailers and semi-trailers and of caravan type for housing and camping.
(7) Groups of taxable goods belonging to the luxury category in the form of motor vehicles, which are subjected to sales tax on luxury goods at a tariff of 75% (seventy percent) shall be sedans/station wagons 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 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.
Article 3
(1) Groups of motor vehicles excepted from the imposition of sales tax on luxury goods shall be :
a. motor vehicles used for ambulances, hearses, fire engines, police vans and public transport vehicles; b. motor vehicles used for state protocol purposes;
c. motor vehicles for the transport of 10 (ten) or more persons, including the driver with compression ignition internal combustion piston engines (diesel/semi diesel) of the all cylinder capacities as meant in Article 2 paragraph (1) letter a, which are used for official vehicles of the Indonesian Military or the Indonesian Police Force.
(3) In the case of in the one-month period as meant in paragraph (2) 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 4
Provisions on kinds of goods subjected to sales tax on luxury goods for each group of taxable goods belonging to the luxury category as meant in this government regulation shall be stipulated by a decree of the Minister of Finance.
Article 5
This government regulation shall come into force as from January 1, 2001.
For public cognizance, this government regulation shall be published by placing it in Statute Book of the Republic of Indonesia.
Stipulated in Jakarta On December 22, 2000
THE PRESIDENT OF THE REPUBLIC OF INDONESIA sgd.
ABDURRAHMAN WAHID
Promulgated in Jakarta On December 22, 2000 THE STATE SECRETARY sgd.
DJOHAN EFFENDI
ELUCIDATION ON
GOVERNMENT REGULATION NO. 145/2000 CONCERNING
GROUPS OF TAXABLE GOODS BELONGING TO THE LUXURY CATEGORY WHICH ARE SUBJECTED TO SALES TAX ON LUXURY GOODS
GENERAL
In connection with the rising demand for luxury goods, in order to better fulfill the justice and to further sharpen priorities in productive economic-activities, it is proper for imposing sales tax on luxury good on the use of goods which are luxury and are not used for the production purpose. Subsequently, the imposition of sales tax on luxury goods also aims at protecting small-scale and traditional producers.
Following the promulgation of Law No. 18/2000 on the second amendment to Law No. 8/1983 concerning value added tax on goods and services and sales tax on luxury goods, technical directives, especially provisions on sales tax on luxury goods, which have applied so far, need adjustment. The adjustment is done by changing the classification of goods being objects of sales tax on luxury goods by means of raising or lowering tariffs of sales tax on luxury goods on several selected groups of certain goods and abolishing sales tax on luxury goods on mineral water products, namely :
goods having their tax tariffs increased include electronic entertainment devices, home appliances and all alcoholic drinks, aircraft and cruise ships, except the products used for the state and public transport needs, firearms, as well as sedans/station wagons and motor vehicles for the transport of less than 10 (ten) persons, including the driver, as well as vans of the double axle propeller system (4x4) with spark-ignition internal reciprocating combustion piston engines of a cylinder capacity exceeding 3,000 CC or compression ignition internal combustion piston engines (diesel/semi diesel) of a cylinder capacity exceeding 2,500 CC, special motor vehicles manufactured for golf purposes, racing cars and the kinds, trailers and semi-trailers of caravan types for housing or camping;
goods having their tax tariffs decreased are, among others, carpets and textile floor-cover made of coconut fibers, toys and certain sport articles.
ARTICLE BY ARTICLE Article 1 up to Article 5
Sufficiently clear
