GOVERNMENT REGULATION NO. 6/2003 DATED JANUARY 20, 2003
ON
THE THIRD AMENDMENT TO GOVERNMENT REGULATION NO. 145/2000 ON GROUPS OF TAXABLE GOODS OF THE
LUXURY CATEGORY SUBJECTED TO SALES TAX ON LUXURY GOODS
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
Considering :
That in the framework of providing better legal certainty and justice in the imposition of sales tax on luxury goods (PPnBM) on taxable goods of the luxury category, it is necessary to stipulate a government regulation on the Third Amendment to Government Regulation No. 145/2000 on groups of taxable goods of the luxury category subjected to sales tax on luxury goods.
In view of :
1. Article 5 paragraph (2) of the Constitution of 1945 as already amended by the Fourth Amendment to the Constitution of 1945;
2. 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 Sta tute Book No. 3264) as already amended several times and the latest by Law No. 17/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
3. Government Regulation No. 145/2000 on groups of taxable goods of the luxury category subjected to sales tax on luxury goods.
DECIDES :
To stipulate :
THE GOVERNMENT REGULATION ON THE THIRD AMENDMENT TO GOVERNMENT REGULATION NO. 145/2000 CONCERNING GROUPS OF TAXABLE GOODS OF THE LUXURY CATEGORY SUBJECTED TO SALES TAX ON LUXURY GOODS.
"Article I
To amend the provisions in Article 1 paragraphs (1), (2), (3), and (5) of Government Regulation No. 145/2000 on groups of taxable goods of the luxury category subjected to sales tax on luxury goods as already amended the latest by Government Regulation No. 7/2002 so that the article entirely reads as follows :
(1) The group of taxable goods of the luxury category other than motor vehicles subjected to sale tax on luxury goods at a tariff of 10% (ten percent) is :
a. acidified/fermented cream or milk whether or not containing added sugar or other sweetening ma tter, or flavored or containing added fruits, nuts or cocoa, yogurt, kephir, whey, cheese, butter or fat or oil obtained from milk, bottled/packed;
b. fruit or vegetable juice, not yet fermenting and not containing alcohol, whether or not containing added sugar or other sweetening matter, flavored or not, bottled/packed;
c. non-alcoholic drinks, whether or not containing added sugar or other sweetening matter, flavored or not, as well as soda water, bottled/packed;
e. sport equipment and tools; f. air conditioner;
g. visual recording or reproducing apparatuses, radio receiver; h. photography, cinematography apparatuses and their equipment.
(2) The group of taxable goods of the luxury category other than motor vehicles subjected to sale tax on luxury goods at a tariff of 20% (twenty percent) is :
a. home appliance, cooler, heater other than those mentioned in paragraph (1);
b. luxury resettlement, such as luxury house, apartment, condominium, town house and the kind;
c. television receiver, and antenna as well as antenna reflector other than those mentioned in paragraph (1);
d. air conditioner, dish washing machine, dryer, electromagnetic apparatuses, and musical instruments; e. perfumes;
f. certain carpets other than those made of choir, silk or wool or fine animal hair.
(3) The group of taxable goods of the luxury category other than motor vehicles subjected to sale tax on luxury goods at a tariff of 30% (thirty percent) is :
a. ships and other on water vehicles, dugout, canoe, except for the purpose of the state or public transport; b. sport equipment or tools other than those mentioned in paragraph (1).
(4) The group of taxable goods of the luxury category other than motor vehicles subjected to sale tax on luxury goods at a tariff of 40% (forty percent) is :
a. alcoholic drink;
b. articles made of leather or imitated leather; c. carpet made of silk or wool;
d. glassware of lead crystal of the kind used for indoor table, kitchen, decoration, office or the same purpose;
e. articles partly or wholly made of precious metal or metal clad with precious metal or mixture of thereof; f. ships or other on water vehicles, dugout, and canoes other than those mentioned in paragraph (3),
except for the purpose of the state or public transport; g. balloons and dirigibles and other non-powered aircraft;
h. bullets of firearms or other firearms except for the purpose of the state; i. footwear;
j. home and office appliance;
k. articles made of porcelain, land, Chinese land or ceramic;
l. articles partly or wholly made of stones other than road stone and side-road stone.
(5) The group of taxable goods of the luxury category other than motor vehicles subjected to sale tax on luxury goods at a tariff of 50% (ten percent) is :
a. carpet made of fine animal hair;
b. aircraft other than those mentioned in paragraph (4), except for the purpose of the state and commercial air carrier;
c. sport equipment and tools other than those mentioned in paragraphs (1) and (3); d. firearms and other firearms, except for the purpose of the state.
a. alcoholic drink other than those mentioned in paragraph (4);
b. articles partly or wholly made of precious stones and/or pearls or mixture thereof; c. luxury cruise ships, except for the purpose of the state or public transport."
Article II
This government regulation shall come into force as from February 1, 2003.
For public cognizance, this government regulation shall be promulgated by placing it in Statute Book of the Republic of Indonesia.
Stipulated in Jakarta On January 20, 2003
THE PRESIDENT OF THE REPUBLIC OF INDONESIA sgd.
MEGAWATI SOEKARNOPUTRI
Promulgated in Jakarta On January 20, 2003
THE STATE SECRETARY sgd.
BAMBANG KESOWO
ELUCIDATION ON
GOVERNMENT REGULATION NO. 6/2003 CONCERNING
THE THIRD AMENDMENT TO
GOVERNMENT REGULATION NO. 145/2000 ON
GROUPS OF TAXABLE GOODS OF THE LUXURY CATEGORY SUBJECTED TO SALES TAX ON LUXURY GOODS
GENERAL
Based on Government Regulation No. 145/2000 on groups of taxable goods of the luxury category subjected to sales tax on luxury goods as already amended several times and the latest by Government Regulation No. 7/2002, groups of taxable goods of the luxury category in the form of motor vehicle and non-motor vehicle subjected to sales tax on luxury goods have been stipulated. In the implementation, the government regulation has not been in accordance with the objective in the imposition, proven by many input or suggestion from the public with regard to the imposition of sales tax on luxury goods on taxable of the luxury category other than motor vehicles. In relation thereto, in order to achieve and provide better legal certainty and sense of justice to the society in the imposition of sales tax on luxury goods, it is necessary to adjust the imposition of sales tax on luxury goods on taxable goods of the luxury category other than motor vehicle, including :
1. eradication of groups of taxable goods of the luxury category other than motor vehicles deemed inappropriate to categorize as luxury goods;
2. adjustment to groups of ta xable goods of the luxury category other than motor vehicles with the appropriate tariff category.
ARTICLE BY ARTICLE
Article I Article 1
Sufficiently clear
Article II
Sufficiently clear
