CIRCULAR OF THE DIRECTOR GENERAL OF TAXATION NO. SE-764/PJ./2001 DATED DECEMBER 31, 2001
ON
TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS IN THE BONDED ZONE OF BATAM ISLAND
To.
1. Heads of the Regional Offices of the Directorate General of Tax; 2. Heads of Tax Service Offices;
3. Heads of Tax Auditing and Investigation Offices; 4. Heads of Tax Counseling Offices
throughout Indonesia
We herewith convey Government Regulation No. 85/2001 dated December 31, 2001 on the Third Postponement of Implementation of Government Regulation No. 39/1998 on Treatment of Value Added and Sales Tax on Luxury Goods in the Bonded Zone of the Industrial Island of Batam. Matters necessary to observe in relation to the implementation of Government Regulation No. 85/2001 are as follows :
1. The implementation of Government Regulation No. 39/1998 on the Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of the Industrial Island of Batam is postponed again as of January 1, 2002.
2. The postponement is made effective in the framework of preparing the status of the Bonded Zone of the Industrial Island of Batam and Free Ports.
3. Treatment of value added tax and sale tax on luxury goods in the bonded zone of the industrial island of Batam during the period of postponement in point 1 is in accordance with provisions regulated in Decree of the Minister of Finance No. 47/KMK.04/1987 dated November 7, 1994.
This circular is made to be duly implemented and disseminated.
THE DIRECTOR GENERAL, sgd.
HADI POERNOMO
CC :
2. The Secretary General of the Ministry of Finance 3. The Head of the Legal Affairs and Public Relations
Bureau of the Minister of Finance;
