DECREE OF THE MINISTER OF FINANCE NO. 653/KMK.03/2001 DATED DECEMBER 27, 2001
ON
BASIC NECESSITIES EXEMPTED FROM VALUE ADDED TAX ON IMPORT AND/OR DELIVERY
THE MINISTER OF FINANCE,
Considering :
that in order to further implement the provision in Article 3 of Government Regulation No. 144/2000 on kinds of services and goods exempted from value added tax and to provide certainty and clarity about basic necessities badly needed by the public at large which are exempted from value added tax, it is necessary to stipulate a decree of the Minister of Finance on basic necessities exempted from value added tax on import and/or delivery.
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 several times and the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
2. Government Regulation No. 144/2000 on kinds of services and goods exempted from value added tax (Statute Book of 2000 No. 260, Supplement to Statute Book No. No. 4062);
3. Government Regulation No. 12/2001 on the import and/or delivery of certain strategically taxable goods exempted from value added tax (Statute Book of 2001 No. 24, Supplement to Statute Book No. 4083);
4. Presidential Decree No. 228/M/2001.
DECIDES : To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON BASIC NECESSITIES EXEMPTED FROM VALUE ADDED TAX ON IMPORT AND/OR DELIVERY.
Article 1
The import and/or delivery of basic necessities mentioned in the attachment to this decree shall be exempted from value added tax.
Article 2
collected or remitted can be asked for restitution as non tax due. Article 3
This decree shall come into force as from the date of stipulation and be retroactive to 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 27, 2001
THE MINISTER OF FINANCE sgd.
BOEDIONO
ATTACHMENT
LIST OF BASIC NECESSITIES EXEMPTED FROM VALUE ADDED TAX ON IMPORT AND/OR DELIVERY
NO. DESCRIPTION OF GOODS HS NUMBER
a. Rice and rough :
• Rice in the husk (rice and rough) other than seed • Husked (brown) rice
• Semi-milled or wholly milled rice, whether or not polished or glazed
• Broken rice • Groats of rice
b. Maize
Maize, whether or not peeled :
• Maize already peeled/corn ear and corn
• Groats/corn rice, as long as it remains in the form of granules
1005.90.000 ex 1103.13.000
c. Sago :
• Sago pith
• Flour, meal and powder of sago
0714.90.100 ex 1106.20.000
d. Soybean :
Soybean, whether or not broken : • Yellow
• Other
1201.00.100 1201.00.900
e. Salt, whether or not ionized Salt (including table salt and denatured salt) for consumption/basic necessity of people :
• Table salt
• Salt in bulk or package of 50 kgs or more, containing minimum NaCl 94,7% (dry basis)
• Other, including briquette salt
2501.00.100 ex 2501.00.200 ex 2501.00.900
THE MINISTER OF FINANCE sgd.
