Jakarta –
Finance Minister Sri Mulyani Indrawati officially waives levies tax sales of luxury goods (PPnBM) for the import or delivery of aircraft, cruise ships and yachts.
This provision is regulated in the Regulation of the Minister of Finance (PMK) Number 96/PMK.03/2021 concerning the Determination of Types of Taxable Goods Other than Motor Vehicles Subject to Sales Tax on Luxury Goods and Procedures for Exemption of the Imposition of Sales Tax on Luxury Goods. This rule is effective from 26 July 2021.
Quoted from PMK 96 2021, Friday (30/7/2021), in article III of the regulation, the imposition of PPnBM is exempted from the import or delivery of five goods, ranging from firearms and/or other firearms for state purposes.
Second, for aircraft with propulsion for national needs or commercial air transport. Third, firearms and/ or other firearms for state purposes.
Fourth, cruise ships, excursion ships, and or similar vessels are primarily designed for the transportation of people, ferries of all types and or yachts for the benefit of the state or public transportation. Then lastly, yachts for tourism businesses.
Free tax for aircraft, firearms and cruise ships are given to taxpayers without having to have a PPnBM Free Certificate (SKB). This is because these goods have automatically received a value added tax (VAT) free facility in accordance with applicable regulations.
Meanwhile, tax exemption on import or delivery of yachts still requires a PPnBM SKB. The PPnBM exemption will only be granted to taxpayers who carry out tourism businesses who have a PPnBM SKB for each import or delivery.
PPnBM which is not for motorcycles is set at a rate of 20%, 40%, 50%, up to 75%. At the most, 75% PPnBM is set for groups of luxury cruise ships whose use is not for state purposes or public transportation.
As for the procedure for submitting the PPnBM SKB, it is mandatory Tax submit an application to the Directorate General (DG) of Taxes, the Ministry of Finance (Kemenkeu) electronically through a designated online website. If you do not have a PPnBM SKB, then 75% of the luxury goods tax will still be collected or paid.
On the other hand, the Directorate General of Taxes also provides other prerequisites. Taxpayers who want to get an exemption must meet two conditions.
First, having no tax debt, unless the Taxpayer obtains permission to postpone or install tax payments. Second, it has submitted an Annual Income Tax Return (SPT) for the last two tax years, as well as a VAT Period SPT for the last three tax periods.
(hal / that)
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