Circular of the Direktor General of Taxation No.SE-27/PJ-51/2001 dated Augst 29, 2001
THE SENDING OF DECREE THE MINISTER OF FINANCE NO. 460/KMK.03/2001 AND DECISION OF THE DIRECTOR GENERAL OF TAXATION NO.
KEP-586/PJ./2001
To:
1. Heads of Regional Offices of the Directorate General of Taxation; 2. Heads of Tax Services;
3. Heads of tax Audit and Investigation Units;
4. Heads of Tax Counseling Services throughout Indonesia.
Enclosed, please find photocopies of Decree of the Minister of Finance No.460/KMK.03/ 2001 dated August 28, 2001 on amendment to Decree of the Minister of Finance No.569/KMK.04/2000 on types of motor vehicles subject to Sales Tax on Luxury Goods (PPnBM), and of the Director General of Taxation No. KEP-586/PJ./2001 dated August 29, 2001 on the imposition of Sales Tax on Luxury Goods (PPnBM) on motor vehicles and procedures for granting and administering the exemption of PPnBM on the import or delivery of motor vehicles. The following matters should have your attention :
1. The change in the tariff of PPnBM on types of motor vehicles categorized as Luxury goods is contained in the table attached thereto .
2. The responsibility for granting and administering PPnBM free Certificates(SKB) for all types of motor vehicles exempted from PPnBM fully rests on the Head of the Tax Service where applicants for PPnBM –free Certificates are registered, including for all types of motor vehicles used for TNI/POLRI official/ patrol vehicles.
3. The import or delivery of motor vehicles not subject to PPnBM does not require PPnBM –free Certificates or recommendations from the Director General of Taxation.
4. Beginning on January 1, 2001 the delivery of motor vehicles does not use certain percentage as the measurement of selling prices due to special relations. The selling prices affected by special relations between sellers and buyers can be known only after a tax audit of the relevant taxable companies (PKP) has been conducted.
for in Decision General of Taxation No. KEP-540/PJ./ 2000 dated December 29,2000 which began to take effect on January 1,2001.
6. Application for PPnBM-free Certificates for the import or delivery of motor vehicles used for TNI/POLRI official vehicles and state protocol vehicles financed by the state Budget/Regional Budget (APBN/APBD) as for ambulances, paddy cars, fire trucks and hearses received until August 31,2001 and Director of value Added Tax and Other Indirect Taxes as meant in Circular of the Director General of Taxation No. SE-17/PJ.51/1999 dated November 2,1999 as has been amended the latest by Circular of the Director General of Taxation No. SE-25/PJ.51/2000 dated September 22, 2000, continue to be settled in the Directorate of value Added Tax and Other Indirect Taxes.
7. In connection with applications for PPnBM-free Certificates, Heads of Tax Services must issue PPnBM-free Certificates no later than 10 (ten) working days after the applications have been received in a complete manner.
8. PPnBM-free Certificates are not issued to applicants already paying PPnBM for the acquisition/purchase of motor vehicles.
9. Applicants can apply for refunds on PPnBM no later than apply for refunds on PPnBM no later than 12 (twelve) months after the delivery of motor vehicles to buyers or after the import of motor vehicles (for own import). The date of delivery is based on the receipt of the delivery of motor vehicles to the buyers.
Example:
Dealer "A" deliver a motor vehicle to PO "B" on September 15, 2001, then the deadline for filing an application for refunds on PPnBM is September 14, 2002
10. In connection with applications for refunds on PPnBM, Heads of Tax Service must issue tax assessment forms no later than 2 (two) months after the applications have been received in a complete manner.
11.To ensure that PPnBM already collected has been paid to the State Treasury, the Head of the Tax Service processing the applications for refunds on PPnBM referred to above must ask confirmation from :
b. the Head of the Tax Service where the importer is declared as a taxable company (PKP), by sending information on the specifications of motor vehicles (CBU motor vehicles imported), such as the type of motor vehicles, body number (NIK) and machine number, no later than 3 (three) working days application has been received in complete manner. The Head of the Tax Service receiving the request for confirmation is put under an obligation to reply it no later than 10 (ten) working days after the request for confirmation it has been received.
To reply the request for confirmation, the Head of Tax service should conduct an investigation into the periodic SPT PPN of the said importer and import documents (import declaration/PIB and the third sheet of Tax payment form/SSP) attached to the periodic SPT PPN.
11.Application for refunds on PPnBM filed before September 1, 2001, which can not yet be settled-until that date, should be settled in accordance whit the procedures, including documents that must be attached to the applications as provided for in this Decision of the Director General of taxation, by observing the deadline for the settlement of the applications.
12.Heads of Tax Service are obliged to supervise the use of motor vehicles receiving PPnBM-free Certificates.
13.With the Decision of the Director General of Taxation taking effect, beginning on September 1, 2001 Circular of the Director General of Taxation No. SE-17/PJ.51/1999 dated November 2, 1999 as has been amended the latest by Circular of the Director General of Taxation No. SE-15/PJ.51/2000 dated September 22, 2000, is declared null and void.
This is for your attention and dissemination in your working territory.
THE DIRECTOR GENERAL, sgd
HADI PURNOMO
ATTACHMENT
Tariff (%)
KMK No. 569/KMK.04/2000
KMK No. 460/KMK.03/2001 TYPE
CAPACITY (CC)
Gasoline Diesel/semi diesel
Gas olin e
Diesel/semi diesel
Passenger car for 10 or more persons
All capacity - 10 10 10
Up to 1500 10 10 10 10
1500-2500 20 20
1500-3000 20
-1500-2500 20
-2500-3000 30
2500 - 3500 50 75
3000 – 4000 50 75
>3500 75 75
Passenger car for 10 or more persons :
2 wheel drive (4 x 2) system
>4000 75 75
Up to 1500 30 30 30 30
1500-2500 40 40
1500-3000 40 40
2500-3500 50 75
3000-4000 50 75
>3500 75 75
>4000 75 75
Up to 1500 30 30 30 30
4 wheel drive (4x4) system
Sedan/Station wagon
1500-3000 40 40
2500-3500 50 75
3000-4000 50 75
>3500 75 75
>4000 75 75
250-500 50 60
Two Wheeled Motor vehicles
>500 60 75
Special Vehicles : 50 50
a. For golf
b. For travelling on snow, in mountain, in coast and similar vehicles
60 60
c. Trailers or semi-trailers of the caravan type, for housing or camping
