SHEET COUNTRY
REPUBLIC OF INDONESIA
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 38 YEAR 1983
ABOUT
IMPLEMENTATION OF THE 1984 VALUE-ADDED TAX ACT
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weighing: That in order to carry out the implementation of value-added valuations of goods and services and sales tax on luxury goods as referred to in the Supplementary Tax Act 1984, it is seen that it needs to set more settings further such matters with the Government Regulation;
Remembering: 1. Article 5 of the paragraph (2) of the Basic Law of 1945;
2. Act No. 6 of 1983 on General Terms and Taxation Methods (state Sheet Of 1983 Number 49, Extra State Sheet Number 3262);
3. Code Number 7 of 1983 on Income Taxes (1983 State Sheet Number 50, Extra State Sheet Number 3263);
4. The Number 8 Act 1983 on Supplemental Taxes The Value Of Goods And Services And The Sales Tax On Luxury Goods (State Sheet 1983 Number 51, Additional State Sheet Number 3264);
5. Government Regulation Number 35 Year 1983 on Registration, Provisioning Of The Subject Of Tax, Delivery Of Notification Letters, And The Filing Requirement (state Sheet Of 1983 Number 52);
DECIDED:
Establish: GOVERNMENT REGULATIONS ON THE IMPLEMENTATION OF THE 1984 VALUE-ADDED TAX LAW.
BAB I
UMUM PROVISIONS
Section 1
In this Government Regulation referred to by:
a. Importer is a Businessman Who In A Business Environment Or Job Importing Tax-Getting Goods;
B. Indentor is a person or body in an enterprise environment or its work tells Importir to import the Goods of Taxes to and over its interests;
C. Exporter Is A Businessman in an enterprise environment or job exporting goods;
D. Manufacturers Are Entrepreneurs who generate Tax Goods as referred to in Section 1 of the letter c and the 1984 Value Added Tax Act, including the Real Estate and Industrial Estate entrepreneurs;
e. The Primary Agent or the Primary Agent as referred to in Section 4 of the paragraph (1) of the letter a number 4 of the 1984 Value Added Tax Act is the person or body in the business or business environment, which is based on the agreement with the manufacturer or Importers, entitled or authorized to market the resulting Tax Revenue generated or imported by such a Pabrikan or Importers;
f. Holder of the Patent or Trademark Rights holder as referred to in Section 4 of the paragraph (1) the letter of a number 5 of the 1984 Value Added Tax Act is the person or body that has a patent or trademark of the Goods of the Tax.
G. The holder of the right to use the Program is a person or entity that is based on an agreement with the Patent and/or the IBM International Tax Code. A trademark is given the right to produce and/or market the Goods and/or marketing of the Tax Service by using the patent or trademark owned by the Patent and/or the Trademark of the Goods.
h. A Contractor or Contractor is a person or entity within the company's environment or work doing the construction, manufacture, repair, or restoration of buildings or other non-mobile goods, both for both its own interests and the above Another party's service, with or without written agreement. In the sense of the Pemborong or Contractors including the Sub Contractors.
BAB II
THE PRONUNCIATION OF THE TAXABLE BUSINESSMAN
Section 2
The place to report for the form of Fixed Entity that is taxed under the Supplementary Tax Act 1984 to be confirmed to be a Taxpayer is the office of the Directorate General of Tax appointed or the Office of the Directorate General Taxes whose work regions include the place of the Fixed Effort doing business activities.
Section 3
The term for the Businessman to report his efforts to the Directorate General of Taxes to be confirmed to be a Taxable Businessman as referred to in Article 3 of the paragraph (1) the 1984 Value Added Tax Act is determined as follows:
a. For Entrepreneurs as referred to in Section 4 of the paragraph (1) letter a and letter d of the supplementary Tax Act 1984 which already or has not yet had a Tax Required Subject Number and already started its business before 1 July 1984. No later than 1 August 1984;
B. For a businessman, in an already or not yet having a taxpayer's Number, he started his business on 1 July 1984 or thereafter, 30 (thirty) days after the time of his attempt to begin.
Section 4
(1) The businessman may report his efforts to be confirmed to be a Tax Businessman before his efforts begin.
(2) When the effort begins is the moment of the establishment or when the attempted permit is obtained or when the real effort begins.
Section 5
(1) Businessman as referred to in Article 3 who will report his efforts to fill the form of a Letter of Pleas to be confirmed to be a Taxable Businessman, provided by the Directorate General of Tax.
(2) the Form Letter of the Letter as referred to in paragraph (1) may be filled and signed alone by the Employers or by someone else who is given special powers to it.
(3) The letter of the application as referred to in paragraph (2) is delivered in the term as set forth in Section 3
Section 6
The businessman who chose to be confirmed to be a Taxable Businessman as referred to in Article 4 of the letter b of the Supplementary Tax Act 1984, may apply for a written request to the office of the Directorate General of Taxes, which Its work area includes the residence or position of the Employers concerned, in a manner as set in Section 5.
Section 7
(1) On the request as referred to in Article 5 of the paragraph (1), the Director General of Tax issued a letter of decision on the reinstatement of the Businessman Becoming A Taxable Businessman.
(2) The decision of the Director General of Tax as referred to in paragraph (1) is granted within a term of 7 (seven) days after the date of the receipt of the Employers Application as referred to in Article 5 of the paragraph (3).
(3) The decision of the Director General of Taxes as referred to in paragraph (2) for the Businessman Who Chooses To Be Confirmed To Be A Tax On Taxes as referred to in Article 6 applies to 3 (three) years.
BAB III
TAX OBJECTS AND LOGGING OBLIGATIONS
Section 8
The type of services that are charged with Value Added Tax as referred to in Section 4 of the paragraph (2) of the 1984 Value Added Tax Act, is the Services performed by the Buyer or Contractor or Sub Contractor.
Section 9
(1) The submission of the Goods or Services which is the submission of a tax is:
a. The handover of any tax or taxable services to any party committed by the Pabrikan, Primary or Primary Agent, Importers, Indentor, Patent Holder or Trademark Rights holder, Licensee is using the Patent and/or Brand Trade from the Goods to Tax or by the Service Employers as referred to in Section 8;
B. The handover of the Goods to the Businessman of Tax is referred to in Article 4 paragraph (1) of the Code of Added Tax Act 1984.
(2) Any tax handover as referred to in paragraph (1) is subject to tax according to the 1984 Value Added Tax Act.
Section 10
Not considered to be Imported Goods Tax and Imports of luxury goods are:
a. Input and/or bring Tax or Luxury Goods as a secondhand transfer item for the purposes of the family itself;
B. Passenger luggage whose value does not exceed the value limit of the exempt subordinates goods from the customs entry.
Section 11
Reaping, collecting, cutting, flushing, and drying or preserving for the temporary goods of agricultural produce, plantations, forestry, livestock and breeding, and fisheries and other sea results, including in the The idea of picking agricultural products or raising animals as referred to in Article 1 of the Supplementary Tax Act 1984, and hence is not taxed.
Section 12
Bookkeeping in bookkeeping as referred to in Section 6 of the paragraph (1) and paragraph (2) of the Supplemental Tax Act 1984, in addition to containing the price of the acquisition and the submission of Goods or Services, also must list the names of goods and units (quantum) its.
BAB IV
TAX RATES AND HOW TO CALCULATE TAXES
Section 13
(1) The luxury goods group affected by 10% (ten percent) as referred to in Section 8 of the paragraph (1) Act of 1984 Value Added Tax is:
a. light drinks that do not contain alcohol produced by using the automated way of processing;
B. a two-wheeled motor vehicle;
C. luxury tools with electric power or gas for household and entertainment;
D. Photographic tools and its equipment;
e. Luxury sports tools and their equipment;
f. Fancy sanitair gear.
(2) The luxury goods group affected by 20% (twenty percent) as referred to in Section 8 of the paragraph (1) Invite-invite the 1984 Value Added Tax is:
a. drink containing alcohol;
B. racing motor vehicle;
c. motor vehicle type sedan, station-wagon, jeep, and van;
D. cruise ship;
e. flying aircraft and helicopters, except those used for public transport or state purposes;
f. video plane cassette recorder and its equipment;
G. electronic tools for gambling, dexterity games, and entertainment;
h. wind weapons and firearms except those used by the Armed Forces of the Republic of Indonesia and other Government agencies who got permission for it;
i. luxury music tool;
J. Fancy decorative stuff for the household.
(3) The type and type of luxury goods included in the group as referred to in paragraph (2) and paragraph (3) under the provisions of Article 8 of the paragraph (5) of the Additional Tax Act 1984 set forth by the Minister of Finance.
Section 14
(1) Output tax and Input Tax on the sale of the Repaid Goods (retour) may be deduxed from the owed tax in the Tax Term at the time of the return of the Goods to the Tax.
(2) Order of the Output Tax reduction and Input Tax on the sale of the Retour Goods as referred to in paragraph (1), is governed by the Minister of Finance.
Section 15
(1) The Taxpayer Who is unable to credit the Input Tax against the Output Tax in accordance with the provisions of Article 9 of the paragraph (2) of the Additional Tax Act 1984 because the Pajamas are not the same, it may apply for a crediting Tax Input to the Director General of Tax, and the reason for the difference in the Tax Period.
(2) The Director General of Tax may accept or reject the application as referred to in paragraph (1).
(3) In the event of a request as referred to in paragraph (1) received, the Director General of the Tax notified by the means of his creditors, and in the case of the request was rejected, notifying the reasons.
Section 16
In terms of export, the Input Tax that the exporter can be credited with is only the size of the Input Tax that has been paid at the time of the acquisition of such exported goods.
BAB V
AT THE TIME AND THE INDEBABLE TAX PLACE
AND THE TAX CALCULATION REPORT
Section 17
(1) The moment and place of submission of the moving goods is the moment and place the goods are submitted to the buyer or third party for and on behalf of the buyer, or at the time and place the goods are handed over to the carrier, the transport services entrepreneur, or Transport.
(2) The moment and place of unmoving goods is the time and place of signing a letter or agreement resulting in the transfer of the rights to such goods by the parties, or the time and place of the goods symbolically or. Real handed over
(3) In terms of import:
a. the time and place of submission from the import of the Tax Goods was the time and where the goods were entered into the Pabean Region;
B. When the delivery of the transport in the water and in the air that is put in the area of the Pabean, by means of it, it is the time and the place where it is registered to obtain the permission of the public.
(4) The time and place of the submission of the Taxpayer Compensation is the time and place of the agreement signed or the time and the billing or payment place for the replacement was made, or the time and place of the Tax-Hit Services was carried out.
Section 18
(1) If the Taxable Businessman has more than one business place then the owed tax is paid in place of the Tax Revenue created, unless a request to select one place of the business as the debt tax place is referred to in Article 12 paragraphs (2) Additional Tax Act of 1984 is approved by the Director General of Tax.
(2) The Directorate General of Customs and Excise levy taxes according to the Supplementary Tax Act 1984 at the time of the import of the Tax Goods, along with the time of the admission.
Section 19
(1) As a proof of Value Added Tax and Sales Tax Over the Mewah Goods, the Directorate General of Customs and Excise made Faktur Tax according to the guidelines set by the Minister of Finance.
(2) The Directorate General of Customs and Excise paid tax on the next day of work, unless the tax was levied on 31 March that should be made to the State Kas that day as well.
(3) The deposit as referred to in paragraph (2) is carried out by using the deposit form set by the Minister of Finance.
(4) A day after the completion of the Value Added Tax and Sales Tax of the Mewah Goods to the State Kas, the Directorate General of Customs and Excise General sends the Tax and Tax Deposit Letter to the Directorate General of Tax with the letter the introduction set by the Minister of Finance.
(5) In the event of a tax rate on the import of the Tax Goods pursuant to the 1984 Value Added Tax Act was postponed by the Directorate General of Customs and Excise due to a delay in the Customs vote, then the Input Tax may be credited in Time. Tax on the time the Input Tax is on-pick.
Section 20
(1) For any submission of Tax Goods or Taxable Services must be made Faktur Tax.
(2) Tax Fakes made by the Employers of Tax or the Directorate General of Customs and Excise are evidence of a valid tax poll.
(3) Taxable Employers may submit a written request to the Director General of Tax to create a joint Tax Faktur which includes all the submission of the Tax or Taxable Goods from the buyer or recipient of the same Service It's done in one tax period.
(4) The Combined Tax Fakes as referred to in paragraph (3) must be made at least 10 (ten) days after the end of the Tax Period.
(5) The creation of a combined Tax Fakture as referred to in paragraph (4) does not affect the time of the tax payment.
Section 21
Manufacture of Tax invoices at the time of payment is accepted as defined in Section 13 of the paragraph (2) The 1984 Value Added Tax Act includes also:
a. the payments received in installments of the submission of the Goods Tax;
B. the payment received for the Services for the Cloud Service is subject to the terms of the IBM International Agreement for the Cloud Service.
Section 22
(1) The excess of the tax payments as referred to in Section 16 of the 1984 Value Added Tax Act is the excess of the Value Advantage or Sales Tax overpayment of the Mewah Goods listed in the Redundant Decision Letter. Payment of taxes.
(2) The excess of the tax payment as referred to in paragraph (1) may be compensated with other taxes payable by the Taxpayer, or may be requested back.
(3) The payment of the excess tax payments as referred to in paragraph (2) must be carried out within 1 (one) month since the receipt of the Taxpayer Payable.
(4) The excess payment of the export of the Taxable Goods, either the excess Tax Input or the Sales Tax of the Mewah, must be returned within 1 (one) months since the receipt of the Taxable Employers ' request.
(5) The tax return request as referred to in paragraph (4) must be supplemented with pertinted export/export documents.
BAB VI
CLOSING PROVISIONS
Section 23
Matters relating to the implementation of this Government Regulation are further regulated by the Minister of Finance.
Section 24
This Government Regulation came into force on 1 July 1984.
In order for everyone to know, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
Set in Jakarta
on December 31, 1983
PRESIDENT OF THE REPUBLIC OF INDONESIA,
ttd
SUHARTO
Promulgated in Jakarta
on December 31, 1983
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA,
ttd
SUDHARMONO, S.H.
