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Back NEWS REPUBLIC of INDONESIA No. 336, 2013 the MINISTRY of finance. Taxes. The Value Of The Other. Changes.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 38/FMD. 011/2013 ABOUT CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 75/FMD. 03/2010 ABOUT OTHER VALUES AS the BASIS for the IMPOSITION of a TAX by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to provide more legal certainty and ease in the imposition of value added tax upon the delivery of gold jewelry gold jewelry manufacturer and by the imposition of value added tax upon the submission of the management services of transport (freight forwarding) , the need to make adjustments against the provisions on other values as the basis of Taxation as provided for in the regulation of the Minister of finance Number 75/FMD. 03/2010 about other values as the basis for Taxation;
b. that based on considerations as referred to in subparagraph a, and to implement the provisions of article 33 paragraph (2) of Act No. 8 of 1983 concerning value added tax and goods and services sales tax over luxury goods as it has several times changed with Act No. 42 in 2009, needs to set a regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 75/FMD. 03/2010 about other values as the basis for Taxation;
Remember: 1. 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 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
2. Regulation of the Minister of finance Number 75/FMD. 03/2010 about other values as the basis for Taxation;

Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 75/FMD. 03/2010 ABOUT OTHER VALUES AS the BASIS for the IMPOSITION of taxes.
Article I a few provisions in the regulation of the Minister of finance Number 75/FMD. 03/2010 about other values as the basis for the imposition of Taxes is amended as follows: 1. Article 2 is amended by adding two letters i.e. the letter l and the letter m, so article 2 reads as follows: article 2 other values referred to in article 1 are defined as follows: a. for the use of its own Taxable Goods and/or Taxable Service is the selling price or replacement after the reduced gross profit;
b. to give away free Taxable Goods and/or services is the Taxable sale price or replacement after the reduced gross profit; c. for submission of media recorded sound or image is an estimate of the average selling price;

d. for submission of the film story is the estimated average yield per movie title;

e. the tobacco products for submission is of a retail selling price;
f. for Taxable Goods in the form of inventories and/or assets which, according to its original purpose was not to be sold, remaining at the time of the dissolution of the company, is a reasonable market price;
g. Taxable Goods for submission from the Centre to the branch or otherwise and/or Taxable delivery between branches is cost of goods sold or the price of the acquisition;
h. Taxable Goods for submission through intermediary traders is the price agreed between the intermediary traders with buyers; i. Taxable Goods for submission through the auctioneer is the price of the auction;
j. package delivery service for submission is 10% (ten percent) of the amount billed or the amount that should have been billed;
k. for the delivery of the services of a travel agency or Bureau of tourism services is 10% (ten percent) of the total number of bills or the amount that should have been billed;
b. for delivery of gold jewelry including the delivery of services of repair and modification of gold jewelry as well as other services related to gold jewelry, which is carried out by the manufacturer of gold jewelry is 20% (twenty percent) of the sale price of gold jewelry or replacement values;
d. for submission of management of transport services (freight forwarding) that in the Bill there are transportation management services transportation costs (freight charges) is 10% (ten percent) of the amount invoiced or should be charged.
2. In between article 2 and article 3 pasted one article, namely Article 2A to read as follows: Article 2A (1) Another Value Assignment to film the story submission as referred to in article 2 letter d does not include the determination of the other values for the feature film imports.
(3) the determination of the other values for the film the story of import as referred to in subsection (1) apply the provisions referred to in the regulation of the Minister of finance governing other values as the basis for the imposition of tax on Taxable Goods exploiting Intangible from outside the customs area in the customs area in the form of a film story submission feature film imports and imports, as well as the voting basis income tax Article 22 top imports into the film's story.
3. The provisions of article 3 is amended to read as follows: article 3 the input Tax relating to: a. the submission package delivery service as mentioned in article 2 letter j being performed by entrepreneur package delivery service;
b. submission services travel agency Tourism Bureau or service referred to in article 2 letter k made by businessmen or travel agency services entrepreneur Services Bureau of tourism;
c. delivery of gold jewelry including the delivery of services of repair and modification of gold jewelry as well as other services related to gold jewelry as stipulated in article 2 of the letter l which is conducted by businessman manufacturer gold; and d. delivery of services of management of transport (freight forwarding) that in the Bill there are transportation management services transportation costs (freight charges) referred to in article 2 letter m committed by the management of transport services, entrepreneurs cannot be credited.
Article II of this ministerial regulation came into force on March 1, 2013.

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

Established in Jakarta on February 27, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on February 27, 2013, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN