Government Regulation Number 22 By 2014

Original Language Title: Peraturan Pemerintah Nomor 22 Tahun 2014

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4ece2bbcb0846c313231363437.html

fnHeader (); The text is not in the original format.
Back COUNTRY SHEET Republic of INDONESIA No. 60, 2014. Taxes. Motor Vehicle. Sales Tax. Luxury Goods. Changes. (Additional explanation in the State Gazette of the Republic of Indonesia Number 5519)

REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA number 22 by 2014 ABOUT CHANGES to the GOVERNMENT REGULATION NUMBER 41 by 2013 on TAXABLE GOODS that BELONG to LUXURY in the FORM of a MOTOR VEHICLE that is SUBJECT to SALES TAX OVER LUXURY GOODS with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that the imposition of taxes to keep the balance between consumers on low incomes with high-income consumers changes need to be made, the provisions of the sales tax rate over luxury items for certain motor vehicle as set forth in a government regulation Number 41 by 2013 on Taxable Goods Group that belongs to the Luxurious form of motor vehicle sales tax Charged over luxury goods;
b. that based on considerations as referred to in letter a, need to set about changing government regulations over the Government Regulation Number 41 by 2013 on Taxable Goods that belong to Luxury in the form of a motor vehicle that is subject to sales tax over luxury goods;
Remember: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
2. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 42 in 2009 about the third Change in the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods (State Gazette of the Republic of Indonesia year 2009 Number 150 Additional Sheets, the Republic of Indonesia Number 5069);
3. Government Regulation Number 41 by 2013 on Taxable Goods that belong to Luxury in the form of a motor vehicle that is subject to sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 97 by 2013, an additional Sheet of the Republic of Indonesia Number 5420);
Decide: define: GOVERNMENT REGULATIONS ABOUT the CHANGES to the GOVERNMENT REGULATION NUMBER 41 by 2013 on TAXABLE GOODS that BELONG to LUXURY in the FORM of a MOTOR VEHICLE that is SUBJECT to SALES TAX UP LUXURY GOODS.
Chapter I the provisions of paragraph (8) of article 2 in Regulation 41 by 2013 the number of Taxable Goods that belong to Luxury in the form of a motor vehicle that is subject to sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 97 by 2013, an additional Sheet of the Republic of Indonesia Number 5420) is changed to read as follows: article 2 (1) Taxable Goods in the form of motor vehicle sales tax charged over luxury goods based on Taxable Goods group that belongs to the luxurious.
(2) Taxable Goods Group that belongs to the luxury in the form of a motor vehicle referred to in subsection (1) which taxed the sale of top luxury goods with a tariff of 10% (ten percent), are: a. motor vehicles for the transport of 10 (ten) persons of up to 15 (fifteen) people, including the driver, with motor fuels the flame of fire or sparks compression (diesel or semi diesel), for all the contents of the cylinder capacity; and b.  motor vehicles for the transport of less than 10 (ten) persons including the driver in addition to sedan or station wagon, with motor fuels the flame of fire or sparks compression (diesel or semi diesel) with 1 (one) four-wheel-driving (4 x 2), with a capacity of displacement up to 1,500 cc.
(3) Taxable Goods Group that belongs to the luxury in the form of a motor vehicle referred to in subsection (1) who is the top luxury goods sales tax rate of 20% (twenty percent), are: a. motor vehicles for the transport of less than 10 (ten) persons including the driver in addition to sedan or station wagon, with motor fuels the flame of fire or sparks compression (diesel or semi diesel), with a system of 1 (one) four-wheel-driving (4 x 2) the contents of the cylinder, with a capacity of more than 1,500 cc up to 2,500 cc; and b.  motor vehicles with a double cabin (double cabin), in the form of open or bak bak vehicles covered, with passengers more than 3 (three) persons including the driver, with motor fuels the flame of fire or sparks compression (diesel or semi diesel), with a system of 1 (one) four-wheel-driving (4 x 2) or with 2 (two) driving four-wheel (4 x 4), for all the contents of the cylinder capacity, with a total mass of not more than 5 (five) tons.
(4) the Taxable Goods Group that belongs to the luxury in the form of a motor vehicle referred to in subsection (1) who is the top luxury goods sales tax rate of 30% (thirty per cent), is a motor vehicle for carriage of less than 10 (ten) people, including the driver, in the form of: a. motor vehicle sedan or station wagon with motor fuels the flame of fire or sparks compression (diesel or semi diesel) with a capacity of displacement up to 1,500 cc; and b.  motor vehicle other than a sedan or station wagon with motor fuels the flame of fire or sparks compression (diesel or semi diesel), the 2 (two) driving four-wheel (4 x 4), with a capacity of displacement up to 1,500 cc.
(5) Taxable Goods Group that belongs to the luxury in the form of a motor vehicle referred to in subsection (1) who is the top luxury goods sales tax rate of 40% (forty percent) is a motor vehicle for the transport of less than 10 (ten) people, including the driver, in the form of: a. motor vehicle other than a sedan or station wagon, with motor fuels cetus fire, with system 1 (one) four-wheel-driving (4 x 2) with a capacity of displacement of over 2,500 cc up to 3,000 cc;
b. motor vehicles with motor fuel, in the form of fire sparks: 1. sedan or station wagon; and 2.  In addition to the sedan or station wagon with 2 (two) driving four-wheel (4 x 4), with a capacity of displacement of more than 1,500 cc up to 3,000 cc; and c.  motor vehicle with motor fuels the flame of compression (diesel or semi diesel), such as: 1. sedan or station wagon; and 2.  In addition to the sedan or station wagon with 2 (two) driving four-wheel (4 x 4), with a capacity of displacement of more than 1,500 cc up to 2,500 cc.
(6) Taxable Goods Group that belongs to the luxury in the form of a motor vehicle referred to in subsection (1) who is the top luxury goods sales tax with a rate of 50% (fifty percent) are all types of vehicles specially made for golf.
(7) the Group of Taxable Goods that belong to luxury in the form of a motor vehicle referred to in subsection (1) who is the top luxury goods sales tax with rates of 60% (sixty percent), are: a. two-wheeled motor vehicles with a cylinder capacity the contents of more than 250 cc up to 500 cc; and b.  special vehicles are made for travel on snow, on the beach, in the mountains, and that kind of vehicle.
(8) Taxable Goods Group that belongs to the luxury in the form of a motor vehicle referred to in subsection (1) who is the top luxury goods sales tax rates amounting to 125% (one hundred twenty five per cent), are: a. motor vehicles for the transport of less than 10 (ten) people, including the driver, with motor fuel, in the form of fire sparks: 1. sedan or station wagon; and 2.  In addition to the sedan or station wagon with a system of 1 (one) four-wheel-driving (4 x 2) or with 2 (two) driving four-wheel (4 x 4), with a capacity of displacement of more than 3,000 cc;
b. motor vehicles for the transport of less than 10 (ten) people, including the driver, with motor fuels the flame of compression (diesel or semi diesel) in the form of: 1. sedan or station wagon; and 2.  In addition to the sedan or station wagon with a system of 1 (one) four-wheel-driving (4 x 2) or with 2 (two) driving four-wheel (4 x 4), with a capacity of displacement of over 2,500 cc;
c. wheeled motor vehicle 2 (two) with a capacity of displacement over 500 cc; and d.  trailers, semi-trailer of the type of caravan, for housing or tents.
Chapter II of this Regulation comes into force after 30 (thirty) days counted from the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

Established in Jakarta on 19 March 2014 PRESIDENT REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on 19 March 2001 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();