DECISION OF THE DIRECTOR GENERAL OF TAXATION NO. KEP-586/PJ/2001 DATED AUGUST 29,20001
THE IMPOSITION OF SALES TAX ON LUXURY GOODS (PPnBM) ON MOTOR VEHICLES AND THE PROCEDURES FOR GRANTING AND ADMINISTERING THE EXEMPTION OF
PPnBM ON THE IMPORT DELIVERY OF MOTOR VEHICLES
THE DIRECTOR GENERAL OF TAXATION,
Considering :
a. that with the issuance of Decree of the Minister of Finance No. 460/KMK.03/2001 on 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 (PPnBM), the types of motor vehicles not subject to PPnBM have stipulated;
b. that in an effort to give explanations and certainties about the types of motor vehicles exempting the types of motor vehicles from PPnBM;
c. that in connection with considerations in letters a and b, it is necessary to stipulate a decision of the Director General of Taxation on the imposition of PPnBM on motor vehicles and the procedures for granting and administering the exemption of PPnBM on the import of delivery of motor vehicles;
In view of :
1. Law No. 6/1983 on general provision and taxation luxury procedures (Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as has been amended the latest by Law No. 18/2000 (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 has been amended the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
3. Government Regulation No. 143/2000 on the implementation of Law No. 8/1983 on Value Added Tax and Sales Tax on Luxury Goods as has been several times amended the latest by Law No. 18/2000 (Statute Book of 2000 No. 259, Supplement to Statute Book No. 4061);
4. 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);
5. Decree of the Minister of Finance No. 190/KMK.05/2000 on the second amendment to Decree of the Minister of Finance No. 101/KMK.05/1997 on customs notification;
6. Decree of the Minister of Finance No. 569/KMK.04/2000 on the types of motor vehicles subject to Sales Tax on Luxury Goods as has been amended by Decree of the Minister of Finance No. 460/KMK.03/2001; 7. Decision of the Director General of Taxation No. KEP-01/PJ.7/1993 on guidelines for conducting an audit
of taxpayers having special relations;
8. Decision of the Director General of Taxation No. KEP-12/PJ.1995 on the model and content of periodic value added tax returns (Periodic SPT PPN) and periodic SPT PPN for taxable entrepreneurs engaged in retail business using other value as the tax base, information and documents that must be attached to periodic SPT PPN and guidelines for completing periodic SPT PPN;
9. Decision of the Director General of Taxation No. KEP-199/PJ./2000 on the reporting of Value Added Tax and Sales Tax on Luxury Goods collected from the delivery of motor vehicles;
10.Decision of the Director General of Taxation No. KEP-540/PJ./2000 on the imposition of Value Added Tax and Sales Tax on Luxury Goods on motor vehicles.
To stipulate :
DECISION OF THE DIRECTOR GENERAL OF TAXATION ON THE IMPOSITION OF SALES TAX ON LUXURY GOODS (PPnBM) ON MOTOR VEHICLES AND THE PROCEDURES FOR GRANTING AND ADMINISTERING THE EXEMPTION OF PPnBM ON THE IMPORT OR DELIVERY OF MOTOR VEHICLES.
Article 1 Hereinafter referred to as :
1. PPnBM shall be Sales Tax on Luxury Goods.
2. Motor vehicles manufacturer shall be a mark holding agent/mark holding sole agent/distributor/dealer/agent/ showroom/assembling plant/body shop.
3. Chassis vehicle shall be a basic vehicle that can be modified into a motor vehicle according on its use. 4. CDK (Completely Knocked Down) vehicle shall be a motor vehicle in a state of being completely Knocked
down that has the main characteristics of the vehicle.
5. CBU (Completely Build Up) vehicle shall be a motor vehicle not in a state of being dismantled into parts including its accessories that has the characteristics of the relevant motor vehicle.
6. Special vehicle shall be motor vehicle specially designed and used for golf, for traveling on snow, in coast, in mountain, trailer and semi-trailer of the caravan type for housing or camping.
7. Passenger vehicle shall be a motor vehicle used for the transport of 10 (ten) or more passengers including the driver or less than 10 (ten) passengers including the driver, including sedan or station wagon.
8. Cargo vehicle shall be a motor vehicle in the form of pick-up or van with the number of passengers not exceeding 3 (three) including the driver, used for the transport of goods for the public or personal interest. 9. Public transport vehicle shall be a motor vehicle used for the transport of persons and/or goods for the
public by charging fares other than rents, by a specified route or not by a specified route, provided it uses the yellow colored license plate.
10.State protocol vehicle shall be all kinds of motor vehicle used in the interest of the president’s entourage or used to welcome state guests, excluding motor vehicles used by state officials or employees.
11.TNI/POLRI official vehicle shall be a motor vehicle used for the official task of the National Defense Forces (TNI) or the National Police (POLRI).
12.TNI/POLRI patrol vehicle shall be a motor vehicle used for military or police patrol. Article 2
(1) PPnBM Shall be imposed on :
a. the import of CBU motor vehicles in the form of passenger vehicles, special vehicles and two wheeled motor vehicles of a cylinder capacity exceeding 250 cc;
b. the delivery of motor vehicles assembled in a customs area in the form of passenger vehicles, special vehicles and two wheeled motor vehicles of a cylinder capacity exceeding 250 cc;
c. the delivery of motor vehicles in the form of passenger vehicles as a result of the modification of chassis vehicles or cargo vehicles.
(2) PPnBM Shall not be imposed on :
a. the import or delivery of CKD vehicles; b. the import or delivery of chassis vehicles; c. the import or delivery of cargo vehicles;
d. the import or delivery of two wheeled motor vehicles of a cylinder capacity not exceeding 250 cc. (3) The import or delivery of the following motor vehicles shall be exempted from PPnBM :
b. all types of motor vehicles for the purpose of state protocol, provided that the fund is derived from the state budget (APBN)/regional budget (APBD);
c. all types of motor vehicles for the transport of 10 (ten) or more persons including the driver, used for the official task of TNI/POLRI provided that the fund is derived from APBN/APBD;
d. all types of motor vehicles used for military/police patrol, provided that the fund is derived from APBN/APBD.
Article 3
(1) PPnBM on the import of CBU vehicles as referred to in Article 2 paragraph (1) letter a shall become due at the time when the goods enter a customs area with the tax base as much as 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 customs rules, and shall be collected by the Directorate General of Customs and Excise.
(2) PPnBM on the delivery of motor vehicles as referred to in Article 2 paragraph (1) letter b :
a. shall become due at the time when the motor vehicles assembled in a motor vehicle manufacturer are delivered to other party with the tax base as much as the selling prices that are requested or must be requested;
b. shall become due at the time when the motor vehicles assembled in an assembling plant/body shop are delivered to the party ordering the assembly of the motor vehicle manufacturer, with the tax base as much as the import value of CKD vehicles plus assembling cost that is requested or must be requested. (3) PPnBM on the delivery of motor vehicles as referred to in Article 2 paragraph (1) letter c :
a. shall become due at the time when the motor vehicles modified in a motor vehicle manufacturer are delivered to other party, with the tax base as much as the selling price that is requested or must be requested by the motor vehicle manufacturer;
b. shall become due at the time when the motor vehicles modified in an assembling plant/body shop are delivered to the party ordering the modification of the motor vehicles, provided that the latter is not a motor vehicle manufacturer, with the tax base as much as the price chassis/cargo vehicles plus the replacement value that is requested or must be requested in connection with the modification of the vehicles.
Article 4
(1) To get the exemption of PPnBM on the import or acquisition of motor vehicles as referred to in Article 2 paragraph (3), TNI, POLRI, individuals, bodies, public transport companies or other parties importing the motor vehicles or receiving the delivery of the motor vehicles shall be in possession of PPnBM-free Certificates issued by the Director General of Taxation.
(2) To secure PPnBM-free Certificates as referred to in paragraph (1), TNI, POLRI, individuals, bodies, public transport companies or other parties shall file applications to the Director General of Taxation.
(3) In connection with the applications for PPnBM-free Certificates as referred to in paragraph (2), the Director General of Taxation shall issue a decision within the period of 10 (ten) working days after the applications have been accepted in a complete manner.
(4) The procedures for issuing and administering PPnBM-fee Certificates shall be as contained in Attachment I to this Decision of the Director General of Taxation.
(5) PPnBM-free Certificates shall be issued before the motor vehicles or imported by the applicants or delivered to the applicants.
Article 5
(2) The importer or buyer can apply to the Head of the Tax Service concerned for refunds on PPnBM already collected as referred to in paragraph (1) through the procedure as provided for in Attachment I to this Decision of the Director General of Taxation.
Article 6
(1) The import declaration (PIB) and the third sheet of tax payment form (SSP) for the import of motor vehicles filed by the importer of motor vehicles as attachment to the periodic value added tax returns (periodic SPT PPN) shall have attachments to PIB affixed, such as the next sheet of PIB (model BC.2.0).
(2) Upon the request of the buyer planning to apply for refunds on PPnBM in connection with the acquisition of motor vehicles formerly imported CBU vehicles, the seller of motor vehicles shall make a letter of statement containing the name, address, and taxpayer code number (NPWP) of the importer of the said motor vehicles.
Article 7
(1) In the event that a motor vehicle manufacturer sells motor vehicles categorized as luxury goods to a buyers through other parties such as distributor, dealer, agent, showroom, or other third party, the motor vehicle manufacturer shall collect PPnBM from the other parties.
(2) If the buyers are already in possession of PPnBM-free Certificates and can show them,
a. the other parties as referred to in paragraph (1) can apply for refunds on PPnBM already collected, provided that PPnBM contained in the tax invoice has already been paid;
b. the tax base used as the basis for the collection of value added tax (PPN) on the buyers shall be the selling price, excluding PPnBM already collected
(3) Included in the definition of sales through other party as referred to in paragraph (1) shall be when the trade agreement or similar documents states that :
a. the motor vehicle manufacturer sells motor vehicles trough party; or
b. the other party acts in the name of the manufacturer, either by a power or attorney or not; or c. other similar clauses.
Article 8
(1) If the motor vehicles exempted from PPnBM as referred to in Article 2 paragraph (3) are
Transferred to other parties or have their function changed within a period of 5 (five) years after the import or the motor vehicles, PPnBM due that has already been exempted shall be paid within a period of 1 (one) month after the motor vehicles have been transferred to other parties or have their function changed.
(2) If within a 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 form(SKPKB) plus sanction within the framework of the existing rules.
Article 9
In the event of motor vehicles delivered from a motor vehicle manufacturer to a distributor, dealer or agent with whom the has special relations, while at the same time the fair market price of the motor vehicles delivered is not available, the fair market price shall be set through an audit with observance of guidelines for conducting a tax audit taxpayers having special relations as already stipulated by the Director General of Taxation.
Article 10 (1) In the event that :
b. the delivery of motor vehicles is done before September 1, 2001 and payment for the motor vehicles delivered is partially or wholly made on or after September 1, 2001; or
c. payment for the motor vehicles delivered is wholly made before September 1, 2001 and the delivery of the motor vehicles is done on or after September 1, 2001;
PPnBM due shall be calculated based on the tariff of
PPnBM as provided for in Decree of the Minster of Finance No.569/KMK.04/2000 (2) In the event that the delivery of motor vehicles is done on or after September 1, 2001 and
Payment for the motor vehicles delivered is partially made before September 1, 2001 PPnBM due shall be calculated based on the tariff of PPnBM as provided for in Decree of the Minister of Finance No.460/KMK.03/2001 by observing PPnBM already collected at the time when the payment is made before the motor vehicles are delivered.
Article 11
Any application for refunds on PPnBM filed before September 1, 2001, which cannot yet be settled until that date, shall be settled according to the existing procedure including documents that must be attached to the application as provided for in this Decision of the Director General of Taxation, by observing the time limit for the settlement of the application.
Article 12
This Decision of the Director General Of Taxation shall begin to take effect on September 1,2001.
For public cognizance, this Decision of the Director General of Taxation shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On August 29, 2001
THE DIRECTOR GENERAL OF TAXATION sgd
Attachment I PROCEDURES FOR GRANTING AND ADMINISTERING
THE EXEMPTION OF PPnBM ON THE IMPORT OR DELIVERY OF MOTOR VEHICLES
A. GENERAL
1. PPnBM owed for the import or delivery of motor vehicles as referred to in Article 2 Paragraph (3) may not be collected after the concerned parties secure PPnBM free Certificate (SKB PPnBM) from the Director General of Taxation for any import or delivery of motor vehicles.
2. PPnBM free Certificates are not issued to the applicants who have paid PPnBM on the Acquisition/ purchase of motor vehicles.
3. The buyers of motor vehicles on which PPnBM has already been collected by a motor Vehicle manufacturer or other party than motor vehicle manufacturer through the calculation of tax base for PPN, can apply for refunds on PPnBM.
4. Any application for PPnBM free Certificates must be filed to the Director General of Taxation attn, the Head of Tax Service using the application form as referred to in attachment II to Decision of the Director General of Taxation.
5. The Head of Tax Service (KPP) is entitled to ask for complete documents needed as Referred to in letters B and C.
B. PROCEDURES FOR EXEMPTING THE VDELIVERY OR IMPORT OF MOTOR VEHICLES FROM PPnBM AS REFERRED TO IN ARTICLE 2 PARAGRAPH (3).
1. Applications for PPnBM free Certificates should be filed by TNI/POLRI for the import
Or purchase of motor vehicles used for TNI/POLRI official or patrol vehicles, and by the State Secretariat for the import purchase of motor vehicles used for state protocol, to the Director General of Taxation attn, the Head of the Tax Service where the TNI/POLRI or State Secretariat treasurers is registered, and the applications must be complete with the following documents;
a. applications forms signed by the authorized official; b. the purpose for the use of the said motor vehicles;
c. the source of funds used for the purchase of the said motor vehicles for TNI/POLRI official vehicles, TNI/POLRI patrol vehicles and state protocol vehicles (photocopies of DIK/SKOP already validated);
d. contract or work order for the purchase of the said motor vehicles;
e. special power of attorney in case other person in appointed to take care of PPnBM free Certificates. f. Especially for the import of motor vehicles, the applications must be complete with :
- invoice;
- contract for the purchase of motor vehicles or documents that can be treated the same;
- payment document in the form of Letter of Credit (L/C) or a proof of transfer or other evidence related to the payment.
a. a photocopy of taxpayer code number (NPWP);
b. contract for the purchase of motor vehicles for public transport vehicles, covering the following information :
(1) name of seller; (2) name of buyer;
(3) type and specification of vehicles purchased.
c. business permit and route license issued by the authorized agency (for public transport vehicles other than taxis) or in-principle permit issued by the relevant regional administration (for taxis);
d. a letter of statement that the said vehicles will not have their function changed, and if changed, the applicants are ready to receive sanction within the framework of the existing rules;
e. especially for the import of motor vehicles, the applications must be complete with the following import documents :
- invoice;
- contract for purchase of the said motor vehicles, or other documents treated the same;
- payment document in the form of letter of credit (L/C) or a proof of transfer or other evidence related to the payment.
3. PPnBM-free Certificates for the purchase of motor vehicles exempted from PPnBM as referred to in Attachment III to this Decision of the Director General of Taxation are issued by the Head Tax Service where the applicants are registered, in the name of the Director General of Taxation, in quadruplicate :
- 1st sheet : for the taxable company as the seller of motor vehicles;
- 2nd sheet : for the Tax Service where the taxable company as the seller of motor vehicles is registered;
- 4th sheet : for the Tax Service issuing the PPnBM-free Certificate.
4. PPnBM-free Certificate for the import of motor vehicles exempted from PPnBM as referred to in Attachment IV to this Decision of the Director General of Taxation are issued by the Head of the Tax Service where the applicants are registered, in the name of the Director General of Taxation, in triplicate:
- 1st sheet : for bank…..or the Customs and Excise Service office….. - 2nd sheet : for the taxpayers applying for a PPnBM-free Certificate; - 3rd sheet : for the Tax Service issuing the PPnBM-free Certificate.
C. PROCEDURES FOR REFUNDING PPnBM ON THE IMPORT OR DELIVERY OF MOTOR VEHICLES AS REFERRED TO IN ARTICLE 3 PARAGRAPH (2) ON WHICH PPnBM HAS BEEN ALREADY COLLECTED BEFORE SECURING PPnBM-FREE CERTIFICATES
1. The distributors/dealer/agents selling motor vehicles used for TNI/POLRI official vehicles, TNI/POLRI patrol vehicles, state protocol vehicles, ambulances, paddy cars, fire trucks, hearses, and public transport vehicles and securing PPnBM-free Certificates, can apply for refunds on PPnBM already paid to Head of the Tax Service where the distributors/dealers/agents are declared as taxpayers, and the applications must be complete with :
a. a photocopy of taxpayer code number (NPWP) and a photocopy of the letter of declaration as taxpayer (PKP);
b. a photocopy of tax invoice issued by a manufacturer or importer to a distributor/dealer, containing PPnBM collected by the manufacturer or paid by the importer at the time when the goods are imported;
c. the original and photocopy of a proof of PPnBM collected (for CDK motor vehicles); d. a proof of PPnBM-free Certificate in the name of the buyer of the said motor vehicles; e. contract or SPK or trade agreement for the procurement of the said motor vehicles;
2. The public transport companies already paying PPnBM on the import or purchase of motor vehicles before/without securing PPnBM-free Certificate can apply for refunds on PPnBM already paid to the Head of Tax Service where the importer or buyer of the motor vehicles is registered, and the application must be complete with the following documents :
a. a photocopy of NPWP (taxpayer code number); b. a photocopy of sales contract or similar document;
c. a photocopy of motor vehicle license (STNK) stating that the motor vehicles are to be used for public transport vehicles (yellow-colored police plate) and/or motor vehicles test license issued by the High-way Traffic Control Agency (DLLAJR) stating that the motor vehicles are to be used for public transport vehicles;
d. the original and photocopy of tax issued a dealer/distributor/agent to the buyer, containing PPnBM imposed by a mark holding agent/mark holding sole agent (APM/ATPM) or manufacturer on the dealer/distributor/agent, or PPnBM already paid by the importer at the time when the goods are imported;
e. the original and photocopy of a proof of PPnBM collected (for CDK motor vehicles);
f. business license and route license issued by the authorized agency (for public transport vehicles other than taxis) or in-principle approval (permit) issued by the relevant regional administration (for taxis);
g. especially for the import of motor vehicles done by public transport companies themselves, the application must be complete with the following import documents :
- invoice, import declaration (PIB), tax payment form (SSP); - contract for the purchase of motor vehicles or similar document;
- payment document in the form of letter of Credit (L/C) or a proof of transfer or other evidence related to the payment;
with the exception of the documents as referred to in poin3 letters c, e and f;
h. a letter of statement that the use of the motor vehicles will not be changed and if changed, the applicant is ready to receive sanction within the frame work of the existing rules;
i. a letter of statement containing the name, address and taxpayer code number of the importer issued by the seller of the said motor vehicles (especially for CBU motor vehicles imported).
4. The importer/buyer already paying PPnBM on the import or purchase of motor vehicles need for ambulance, paddy cars, fire trucks and hearses, can apply for refunds on PPnBM already paid to the Head of the Tax service where the importer or buyer is registered, and the application must be complete with the following documents:
a. a photocopy of taxpayer code number (NPWP); b. a photocopy of sales contract or similar document;
c. a photocopy of motor vehicle license (STNK) stating that the motor vehicles are to be used for ambulances, paddy cars, fire trucks or hearses;
d. the original and photocopy of tax invoice issued by the dealer/distributor/agent to the buyer, containing PPnBM imposed by APM/ATPM or manufacturer on the dealer/distributor/agent, or PPnBM already paid by the importer at the time when the motor vehicles are imported;
e. the original and photocopy of a proof of PPnBM collected (for CDK motor vehicles);
f. Especially for the import motor vehicles ,the application must be complete with the following import documents;
- invoice, import declaration, the payment form;
- contract for purchase of motor vehicles or similar document;
- payment document in the form of letter of credit(L/C) or a proof of transfer or other evidence related to the payment; with the exemption of the documents as referred to in point 4, letter b, d and e;
h. a letter of statement containing the name, address and taxpayer code number (NPWP) of the importer of motor vehicles issued by the seller of the said motor vehicles (especially for CBU motor vehicles imported).
5. Application for refunds on PPnBM must be filed no later than 12 (twelve) months after the delivery of motor vehicles to buyers or after the import of motor vehicles (for can import). To establish the time when the delivery occurs must be based on the of the receipt of the delivery of motor vehicles to the buyers.
Example :
Dealer “A” delivers a motor vehicle to PO “B” on September 15, 2001. The deadline for the submission of the application for refunds on PPnBM is September 14, 2002.
6. In connection with the application for refunds on PPnBM, a tax assessment form must be issued no later than 2 (two) months after the applications been received in a complete manner.
7. To confirm the truth in the tax invoice that PPnBM collected has been paid to the State Treasury, the Head of the Tax Service processing the application for refunds on PPnBM must ask confirmation from :
a. the Head of the Tax Service where the PPnBM collector is declared as a taxable company (PKP), by sending a photocopy of proof of PPnBM collected, no later than 3 (three) working days after the application has been received in a complete manner. The Head of the Tax Service receiving the request for confirmation is put under an obligation to replay the request for confirmation to later than 10 (ten) working days after request for confirmation has been received.
To replay the request for confirmation, the Head of the Tax Service should conduct an investigation by, among other things, comparing a photocopy of proof of the collection of PPnBM sent whit a detail of motor vehicles constituting as attachment to periodic PPnBM returns (periodic SPT PPnBM) for the relevant tax period (for CDK motor vehicles imported); or
b. The Head of the Tax Service where the importer of motor vehicles is declared as a taxable company (PKP), by sending information on the specification of CBU motor vehicles imported, such as the types of motor vehicles, body number (NIK) and machine number, no later than 3 (tree) working days after the application has been received in a complete manner. The Head of the Tax Service receiving the request for confirmation is put under an obligation to reply the request for confirmation not later than 10 (ten) working days after the request for confirmation has been received..
ATTACHMENT II No. :
Enclosure :
Subject : Application for PPn-BM free Certificate for the Import or purchase of motor vehicles.
To the Director General of Taxation Attn. The Head of the Tax Service…….. ……….. ………..
In line with Decree of the Minister of Finance No. 569/KMK.04/2000 dated December 26, 2000, as has been amended by Decree of the Minister of Finance No. 460/KMK.03/2001 dated August 28, 2001, herewith we, the undersigned :
Name of buyer/buyer/importer :……….. A d d r e s s :………. Taxpayer Code Number (NPWP) :……… Name of Manager :………..
Apply for a PPnBM-free Certificates for the import/purchase *) of motor vehicles for TNI/POLRI official vehicles /TNI/POLRI patrol vehicles/state protocol vehicles/state protocol vehicles/ambulances/paddy cars/fire trucks/hearses/public transport vehicles *) :
---No. Mark/ Type/ Production Assembly Cylinder Body Machine Type Model Year Year Capacity Number Number 1 2 3 4 5 6 7 8
---Imported and/or bought from :
1. Name :………. 2. Address :………. 3. Taxpayer Code Number/
Taxable Company’s
Declara-tion Number (NPWP/NPPKP):………. Enclosed, please find the following documents :
FOR OFFICIAL USE Received on the date …………. The officer,
ATTACHMENT III ……….. Sheet for ………
THE MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA THE DIRECTORATE GENERAL OF TAXATION
THE REGIONAL OFFICE ……… THE TAX SERVICE ………
………. PPnBM-FREE CERTIFICATE
No. KET- / /
The Head of the Tax Service in the name of the Director General of Taxation herewith certifies that : N a m e :………
Address : ……….. Taxpayer Code Number (NPWP) :……… In line with the application No………….. dated…………..and based
On Decree of the Minister of Finance No. 569/KMK.04/2000 dated December 26, 2000, as been amended by Decree of the Minister of Finance No.460/KMK.03/2001 dated August 28, 2001, is exempted from PPnBM owed for the purchase of motor vehicles/state protocol vehicles/ambulances/paddy cars/fire trucks/public transport vehicles *)
Referred to therein :
---No. Mark/ Type/ Production Assembly Cylinder Body Machine Type Model Year Year Capacity Number Number ---1. 2 3 4 5 6 7 8
---This certificate should be conveyed to :
Name of Taxable Company/Seller :………. A d d r e s s : ……… Taxpayer Code Number (NPWP) :………
This is for your proper use.
ATTACHMENT IV ……….. Sheet for ……… THE MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
THE DIRECTORATE GENERAL OF TAXATION THE REGIONAL OFFICE ……… THE TAX SERVICE ……… PPnBM-FREE CERTIFICATE
No. KET. / /
The Head of the Tax Service in the name of the Director General of Taxation herewith certifies that :
N a m e :………..
A d d r e s s :……….. Taxpayer Code Number (NPWP) :………
In line with the application No…………. dated……….and based on Decree of the Minister of Finance No. 569/KMK.04/2000 dated December 26, 2000, as has been amended by Decree of the Minister of Finance No. 460/KMK.03/2001 dated August 28, 2001, is exempted from PPnBM owed for the import of motor vehicles/state protocol vehicles/ambulance/paddy cars/fire trucks/public transport vehicles *
Referred to therein :
---No. Mark/ Type/ Production Assembly Cylinder Body Machine Invoice B/L/AWB Type Model Year Year Capacity No. No. No.& No.& Date Date ---1. 2 3 4 5 6 7 8 9 10
---This certificate should be conveyed to Bank…………/the Customs and Excise Office…….., allong with import declaration (PIB).
This is your proper use.
……….. The Head of Office,
………
