SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 60, 2014 | ECONOMICS. Tax. Motor Vehicles. Sales tax. Fancy stuff. Change. (Explanation In Addition Of Indonesia's Republic Of Indonesia Number 5519) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 22 YEAR 2014
ABOUT
CHANGES TO GOVERNMENT REGULATION NUMBER 41 IN 2013
ABOUT THE LUXURY TAX HIT ITEMS
A MOTOR VEHICLE THAT IS SUBJECT TO TAX
SALES OF LUXURY GOODS
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weigh: a. that to maintain a tax burden balance between low-income consumers with high-income consumers, a change of provision about the Sale Tax rate of the Luxury Goods for certain motor vehicles as set out in the Government Regulation No. 41 of 2013 on the Priced Tax of Goods Groups that are Motorized Vehicles with Sales Tax of the Luxury Goods;
B. that based on the consideration of the letter a, it is necessary to establish a Government Regulation on the Changes to Government Regulation No. 41 of 2013 on the Goods of the Expensive Motor Vehicle which is a motor vehicle that is considered a luxury vehicle. Sales Tax (of IBM Business)
Remembering: 1. Article 5 of the paragraph (2) of the Basic Law of the Republic of Indonesia in 1945;
2. Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has It was last modified with the Act No. 42 of 2009 on the Third Amendment to the Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Of The Republic of Indonesia) Year 2009 Number 150, Extra Gazette of the Republic of Indonesia No. 5069);
3. Government Regulation No. 41 of 2013 on the Goods of the Luxurious Taxes of Motorized Vehicles of the Sale of Luxury Goods (state Sheet Of The Republic Of Indonesia 2013 Number 97, Additional Sheet Of State Republic of Indonesia No. 5420);
DECIDED:
SET: GOVERNMENT REGULATION OF THE CHANGES TO THE 2013 GOVERNMENT REGULATION NUMBER 41 OF 2013 ON TAXABLE GOODS BELONGING TO THE LUXURY OF A MOTOR VEHICLE CHARGED WITH SALES TAX ON LUXURY GOODS.
Section 1
The provisions of paragraph (8) of Article 2 in Government Regulation No. 41 of 2013 on the Goods of the Taxes Constituted Motorized Vehicles of the Sale of Luxury Goods (state Gazette of the Republic of Indonesia 2013 No. 97, The addition of the Indonesian Republic of Indonesia Number 5420 was changed so that it reads as follows:
Section 2
(1) The taxable goods of a motor vehicle are charged with Sales Tax for the Luxury Goods based on the luxury Tax Revenue group.
(2) The taxable Goods Group which is a luxury vehicle is a motorized vehicle as referred to in the paragraph (1) that is charged with the Sales Tax of the Mewah Goods at a rate of 10% (ten percent), is:
a. motor vehicles for transporting 10 (ten) people up to 15 (fifteen) people including the driver, with flame cetus motor or compression flame (diesel or semi diesel), for all cylindrial content capacity; and
B. motor vehicles for transport of less than 10 (ten) people include drivers other than a sedan or station wagon, with a fire cetus motor or compression flame (diesel or semi diesel) with a system 1 (one) gardan drive (4x2), with a cylinder load capacity up to 1,500 cc.
(3) The taxable Goods Group, which is a motorized vehicle, is referred to in paragraph (1), which is charged with the Sales Tax of the Mewah Goods at a rate of 20% (twenty percent), is:
a. motor vehicles for transport of less than 10 (ten) people include drivers other than a sedan or station wagon, with a fire cetus motor or a compression flame (diesel or semi diesel), with a system 1 (one) gardan drive (4x2), with a cylinder content capacity is over 1,500 cc up to 2,500 cc; and
B. motorized vehicle with double cabin (double cabin), in the form of an open-like tub or closed tub, with passengers over 3 (three) people including the driver, with a fire cetus motor or compression flame (diesel or semi diesel), with a System 1 (one) Gardan driver (4x2) or with system 2 (two) gardan drives (4x4), for all cylinder content capacity, with a total mass of no more than 5 (five) tons.
(4) The following: (4) the following: (2) the following: less than 10 (ten) people include the driver, in this case:
a. motor vehicle sedan or station wagon with motor fuel cetus fire or compression flame (diesel or semi diesel) with cylindrial contents capacity up to 1,500 cc; and
B. Motor vehicles in addition to a sedan or station wagon with a fire cetus motor or compression flame (diesel or semi diesel), with a system 2 (two) gardan drives (4x4), with a cylindrial capacity of the cylinder up to 1,500 cc.
(5) The following: (5) the following: (1) the following: (1) the (1) Restricted Section ("IBM"), (")" (")" (")" (")" (")" (")" (")" (") less than 10 (ten) people include the driver, in this case:
a. motor vehicle in addition to a sedan or station wagon, with a fire cetus motor, with a system 1 (one) gardan drive (4x2) with a cylinder load capacity of more than 2,500 cc to 3,000 cc;
B. motor vehicle with a fire cetus motor, is a:
1. sedan or station wagon; and
2. in addition to a sedan or station wagon with system 2 (two) gardan drives (4x4),
with a cylinder content capacity of more than 1,500 cc up to 3,000 cc; and
c. A motor vehicle with a compressed flame motor (diesel or semi diesel), in case:
1. sedan or station wagon; and
2. in addition to a sedan or station wagon with system 2 (two) gardan drives (4x4),
with a cylinder content capacity of more than 1,500 cc up to 2,500 cc.
(6) The (6) license of the Taxpayer Money (of IBM), which is subject to the (1) paragraph (1) of the (1) Sales Tax (s) for the Sale Tax of the Mewah ("Mewah"), at a rate of 50% (50 made for golf.
(7) The Luxurious Tax of Goods Groups that are in the luxury of a motorized vehicle as referred to in paragraph (1) are subject to the Sales Tax of the Mewah Goods at a rate of 60% (sixty per cent), is:
a. a two-wheeled motor vehicle with a cylinder load capacity of more than 250 cc up to 500 cc; and
B. a special vehicle made for travel on top of snow, on the beach, on the mountain, and such a vehicle.
(8) The taxable Goods Group which is a luxury vehicle is a motorized vehicle as referred to in the paragraph (1) that is charged with the Sales Tax of the Mewah Goods at a rate of 125% (one hundred and twenty-five percent), is this:
a. motor vehicles for transport of less than 10 (ten) people including the driver, with a fire cetus motor, are:
1. sedan or station wagon; and
2. in addition to a sedan or station wagon with system 1 (one) gardan drive (4x2) or with system 2 (two) gardan drives (4x4),
with a cylinder content capacity of more than 3,000 cc;
B. motor vehicles for transport of less than 10 (ten) people include the driver, with a compressed flame (diesel or semi-diesel) flame to be:
1. sedan or station wagon; and
2. in addition to a sedan or station wagon with system 1 (one) gardan drive (4x2) or with system 2 (two) gardan drives (4x4),
with a cylinder content capacity of more than 2,500 cc;
c. A 2-wheeled motor vehicle (two) with a cylindriac capacity of over 500 cc; and
D. trailer, semi-trailer of a caravan type, for housing or camping.
Section II
This Government Regulation shall begin in effect after 30 (thirty) days from the date of the promultable.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
Set in Jakarta
on March 19, 2014
PRESIDENT OF THE REPUBLIC OF INDONESIA,
-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on March 19, 2014
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
