GOVERNMENT REGULATION NO. 60/2001 DATED AUGUST 1, 2001
AMANDMENT TO GOVERNMENT REGULATION NO. 145/2000 ON GROUPS OF TAXABLE GOODS CATEGORIZED AS LUXURY GOODS SUBJECT TO SALES TAX ON LUXURY GOODS
THE PRESIDENT OF THE REPUBLIC OF INDONESIA
Considering :
that in an effort to give legal certainly and justice in the imposition of sales tax on luxury goods (PPnBM) on the import and delivery of motor vehicles, it is necessary to stipulate a government regulation on amendment to Government Regulation No.145/2000 on groups of taxable goods categorized as luxury goods subject to PPnBM;
In view of :
1. Article 5 paragraph (2) of the 1945 Constitution as has been amended through the second amendment to the 1945 Constitution;
2. Law No.8/1983 on value added tax (PPN) and sales tax on luxury goods (PPnBM) (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as has been 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 groups of taxable goods categorized as luxury goods subject to sales tax on luxury goods (PPnBM) (Statute Book of 2000 No.261, Supplement to Statute Book No.4063);
DECIDES : To stipulate :
GOVERNMENT REGULATION ON AMENDMENT TO GOVERNMENT REGULATION NO.145/2000 ON GROUPS OF TAXABLE GOODS CATEGORIZED AS LUXURY GOODS SUBJECT TO SALES TAX ON LUXURY GOODS
Article I
Several provisions in Government Regulation No.145/2000 on groups of taxable goods categorized as luxury goods subject to sales tax on luxury goods (PPnBM) (Statute Book of 2000 No.261, Supplement to Statute Book No.4063) shall be amended as follows:
1. Provisions in article 2 shall be amended so that it entirely reads as follows : “Article 2
(1) A group taxable goods categorized as luxury goods in the form motor vehicles subject to PPnBM as much as 10% (ten percent), shall be;
a. motor vehicles for the transport of 10 (ten) or more persons, including the driver, with reciprocating or compression-ignition internal combustion piston engine (diesel or semi diesel) of all types of cylinder capacity;
b. motor vehicles for the transport of less than 10 (ten) persons, including the driver, other than sedans or station wagons, with reciprocating or compression-ignition internal combustion piston engine (diesel or semi diesel), with two wheel drive (4x2) system, of a cylinder capacity not exceeding 1500 cc.
compression-ignition internal combustion piston engine (diesel or semi diesel), with two wheel drive (4x2) system, of a cylinder capacity not exceeding 1500 cc.
(3) A group of taxable goods categorized as luxury goods in the form of motor vehicles subject to PPnBM as much as 30% (thirty percent) shall include motor vehicles for the transport of less than 10 (ten percent) persons, including the driver, i.e.
a. sedan or station wagons, with reciprocating or compression-ignition internal combustion piston engine (diesel or semi diesel), of a cylinder capacity not exceeding 1500 cc;
b. motor vehicles other sedans or station wagons, with spark-ignition internal combustion reciprocating piston engine, with two wheel drive (4x2) system, of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc;
c. motor vehicles other than sedans or station wagons, with reciprocating or compression-ignition internal combustion piston engine (diesel or semi diesel), with four wheel drive (4x4) system, of a cylinder capacity not exceeding 1500 cc;
(4) A group taxable goods categorized as luxury goods in the form of motor vehicles subject to PPnBM as much as 40% (forty percent) shall include motor vehicles for the transport of less than 10 (ten) persons, including the driver, i.e.
a. motor vehicles, with spark-ignition internal combustion reciprocating piston engine, in the form of sedans or station wagons and those other than sedans or station wagons, with four wheel drive (4x4) system, of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc.
b. motor vehicles, with compression-ignition internal combustion piston engine (diesel or semi diesel), in the forms of sedans or station wagons and those other than sedans or station wagons, with four wheel drive (4x4) system, of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc. (5). A group of taxable goods categorized as luxury goods in the form of motor vehicles subject to PPnBM
as much as 50% (fifty percent) shall cover all types of special vehicles designed for golf;
(6). A group of taxable goods categorized as luxury goods in the form of motor vehicles subject to PPnBM as much as 60% (sixty percent) shall cover
a. two wheeled motor vehicles of a cylinder capacity exceeding 250 cc but not exceeding 500 cc; b. vehicles specially designed for traveling on snow, in coast, in mountain and similar vehicles.
(7). A group taxable goods categorized as luxury goods in the form of motor vehicles subject to PPnBM as much as 75% (seventy-five percent) shall cover
a. motor vehicles for the transport of less than 10 (ten) persons, including the driver, with spark-ignition internal combustion reciprocating piston engine, in the form of sedans or station wagons and those other than sedans or station wagons, with two wheel drive (4x2) system or four wheel drive (4x4) system, of a cylinder capacity exceeding 3000 cc;
b. motor vehicles for the transport of less than 10 (ten) persons, including the driver, with compression-ignition internal combustion piston engine (diesel or semi diesel), in the form of sedans or station wagons and those other than sedans or station wagons, with two wheel drive (4x2) system or four wheel drive (4x4) system, of cylinder capacity exceeding 2500 cc;
c. two wheeled motor vehicles of a cylinder capacity exceeding 500 cc; d. trailers and semi-trailers of the caravan type, for housing or camping”.
2. Provisions in Article 3 paragraph (1) shall be amended and new provisions shall be added to it to become letter d and provisions in paragraph (2) shall be amended so that Article 3 entirely reads as follows :
a. motor vehicles used as ambulances, hearses, fire trucks, paddy cars, and public transport cars; b. motor vehicle for the state protocol;
c. motor vehicles for the transport of 10 (ten) or more persons, including the driver, with reciprocating or compression-ignition internal combustion piston engine (diesel or semi diesel), of all types of cylinder capacity, used as official vehicles for the National Defense Forces (TNI) and the National Police (Polri);
d. motor vehicles used for military or police patrol
(2) If the motor vehicles exempted from PPnBM as refereed to in paragraph (1) are transferred to other parties or have their function changed within a period of 5 (five) years starting from the import or delivery of the motor vehicles are imported or delivered 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.
(3) if within period of 1 (one) month as referred to in paragraph (2) PPnBM due is not 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”
3. Provisions in Article 4 shall be amended so that it entirely reads as follows : “Article 4
Provisions on the types of goods subject to PPnBM for each group of taxable goods categorized as luxury goods as referred to in this government regulation and provisions required for the implementation of this government regulation shall be provided for in a decree of the Minister of Finance”
Article II
This government regulation shall begin to take effect on September 1, 2001
For public cognizance, this government regulation shall be announced by placing in the Statute Book of the Republic of Indonesia.
Stipulated in Jakarta On August 1, 2001
THE PRESIDENT OF THE REPUBLIC OF INDONESIA sgd.
MEGAWATI SOEKARNOPUTRI
Promulgated in Jakarta On August 1, 2001 STATE SECRETARY, sgd.
MUHAMMAD MAFTUH BASYUNI
ELUCIDATION ON
GOVERNMENT REGULATION NO.60/2001 ON AMENDMENT TO GOVERNMENT REGULATION
NO.145/2000 ON GROUPS OF
TAXABLE GOODS CATEGORIZED AS LUXURY GOODS SUBJECT TO SALES TAX ON LUXURY GOODS GENERAL
In line with the growing demand for luxury goods particularly motor vehicles and in an effort to give a sense of justice in the imposition if sales tax on luxury goods (PPnBM), it is quite proper to impose the higher rate of PPnBM on the use of luxury motor vehicles.
With the promulgation of Law No.18/2000 on the second amendment to law No.8/1983 on value added tax and sales tax on luxury goods, implementation rules particularly those related to PPnBM as referred to in Government Regulation No.145/2000 need to be adjusted.
The adjustment covers :
1. imposing 10 percent PPnBM on the import or delivery of motor vehicles used for the transport 0f 10 (ten) or more persons, with internal combustion piston engine other than compression-ignition internal combustion piston engine (diesel or semi diesel).
2. Raising the tariff of PPnBM on
a. motor vehicles for the transport of less than 10 (ten) persons including the driver other than sedans or station wagons, with spark-ignition internal combustion reciprocating piston engine, with two wheel drive (4x2) system, of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc, shall have their PPnBM raised to 30% (thirty percent) from 20% (twenty percent);
b. motor vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3000 cc but not exceeding 5000 cc, shall have their PPnBM raised to 75 % (seventy five percent) from 30% (thirty percent) and 50% (fifty percent);
c. motor vehicles, with compression-ignition internal combustion piston engine (diesel or semi diesel), of a cylinder capacity exceeding 2500 cc but not exceeding 3500 cc, shall have their PPnBM raised to 75% (seventy-five percent) from 30% (thirty percent) and 50% (fifty percent);
d. trailers, semi-trailers of the caravan type, for housing or camping, shall have their PPnBM raised to 75% (seventy-five percent) from 60% (sixty percent);
e. two wheeled motor vehicles, of a cylinder capacity exceeding 250 cc but not exceeding 500 cc, shall have their PPnBM raised to 60% (sixty percent) from 50% (fifty percent);
f. two wheeled motor vehicles, of a cylinder capacity exceeding 500 cc, shall have their PPnBM raised to 75% (seventy-five percent) from 60% (sixty percent).
3. Exempting PPnBM on the import or delivery of motor vehicles used for military or police patrol. ARTICLE BY ARTICLE
Articles I and II
Sufficiently clear.
