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MINISTER OF FINANCE

OF THE REPUBLIC OF INDONESIA

COPY OF
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA
NUMBER 238/PMK.03/2012
CONCERNING
THE TIMING FOR ISSUANCE OF TAX INVOICE OF DELIVERY OF TAXABLE
GOODS WITH SPECIFIC CHARACTERISTICS
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering

: a. whereas in accordance with the provisions of Article 13


paragraph (1a) point d of Law No. 8 of 1983 on Value Added
Tax on Sales of Goods and Services and Tax on Sales of Luxury
Goods as has been amended several times most recently by Law
No. 42 of 2009, the Minister of Finance is authorized to arrange
time for issuance of Tax Invoice;
b. whereas in order to provide legal certainty regarding the
issuance a Tax Invoice of delivery of taxable goods with specific
characteristics, it is necessary to set the time for issuance Tax
Invoice of delivery of taxable goods with specific characteristics;
c. whereas based on the considerations as referred to in
paragraph a, and b, it is necessary to stipulate the Regulation
of the Minister of Finance on the Timing For Issuance Of Tax
Invoice Of Delivery Of Taxable Goods With Specific
Characteristics;

In the view of

: 1. Law No. 6 of 1983 on Tax General Provisions and Procedures


(State Gazette of the Republic of Indonesia of 1983 Number 49,
Supplement of The State Gazette of the Republic of Indonesia
Number 3262) as has been amended several times by Law No.
16 of 2009 (State Gazette of the Republic of Indonesia of 2009
Number 62, Supplement of The State Gazette of the Republic of
Indonesia Number 4999);
2. Law No. 8 of 1983 on Value Added Tax on Sales Goods and
Services and Tax on Sales of Luxury Goods (State Gazette of the
Republic of Indonesia of 1983 Number 51, Supplement of The
State Gazette of the Republic of Indonesia Number 3264) as has
been amended several times by Law No. 42 of 2009 (State
Gazette of the Republic of Indonesia of 2009 Number 150,

Supplement of The State Gazette of the Republic of Indonesia


Number 5069;
BE IT HEREBY RESOLVED:
To enact

REGULATION OF MINISTER OF FINANCE ON THE TIMING


FOR ISSUANCE OF TAX INVOICE OF DELIVERY OF TAXABLE
GOODS WITH SPECIFIC CHARACTERISTICS
Article 1
In this Regulation of Minister, the following terms shall mean:
1. Law of the Value Added Tax is the Law No. 8 of 1983 on
1983 on Value Added Tax on Sales of Goods and Services
and Tax on Sales of Luxury Goods as has been amended
several times most recently by Law No. 42 of 2009.
2. Value Added Tax is a Value Added Tax or Value Added Tax
and Tax on Sales of Luxury Goods.
3. Delivery Of Taxable Goods is any activities to deliver the
taxable goods.
4. Tax Collection Basis is the amount of Sales Price,
Replacement, Import Value, Export Value, or any other
values that are used as the basis for calculating the payable
taxes.
5. Selling price is the value of money, including all costs
charged or shall be charged by the seller for delivery of
Taxable Goods, excluding Value Added Tax collected in
accordance with the Law of Value Added Tax, and the price
reduction stated in the Tax Invoice.
6. A Tax Invoice is a proof of tax levies made by the Taxable
Entrepreneurs on delivery of Taxable goods or Services.
Article 2
(1) The time of issuance Tax Invoice on Delivery of taxable
goods with specific characteristics is determined by the
time limit of not later than the revenue from the transaction
of delivery the taxable goods can all be finally calculated.
(2) In the event of within the time limit as referred to in
paragraph (1) the payment is received, the invoice for the
payment shall be issued at the time of the payment is
received.

(3) The example of the issuance of a Tax Invoice as referred to


in paragraph (1) and (2) are as stated in the Appendix
which is an integral part of this Regulation.
Article 3
(1) Taxable goods with specific characteristics as referred to in
Article 2 are the taxable goods that meet the following
criteria:
a. Selling price of the taxable goods fluctuate to adjust the
reference / standard price applied in the domestic and
international markets;
b. The quality or valuable content of the taxable goods can
be changed during the delivery or transport process from
the seller to the buyer which is caused by the weather or
specific climate normally and is not a damage caused by
the shipment or negligence in the shipment or transport
process from the seller to the buyer or natural disaster;
and / or
c. Quantity either in the form of tonnage, volume or other
units may change in the delivery or transport process
from the seller to the buyer which is caused by the
weather or specific climate normally and is not a damage
caused by shipment or negligence in the shipment or
transport process from the seller to the buyer or natural
disaster.
(2) Included in the category of taxable goods with specific
characteristics as referred to in paragraph (1) are the
taxable goods in the form of concentrated mineral products
that contain minerals and chemical material / product.
Article 4
The provisions regarding issuance of a Tax Invoice as referred
to in Article 2 on taxable goods with specific characteristics as
referred to in Article 3 apply to sale purchase agreement on
delivery of taxable goods with specific characteristics in the
case of a purchase agreement on the transfer of taxable goods
with certain characteristics shall contain the following
provisions:
a.

stating that the right of taxable goods has been transferred


to the buyer after it has been shipped from the seller; and

b. there is a clause concerning the change of bill value


changes due to the changes of selling prices, quality and /
or quantity of taxable goods, thus it is necessary to adjust
the commercial invoice.

Article 5
This Regulation of Minister shall come into force 30 (thirty)
days after the date of its promulgation.
For public cognizance, this Regulation of Minister shall be
promulgated by placing it in the State Gazette of the Republic of
Indonesia.
Stipulated in Jakarta
on December 26, 2012
MINISTER FINANCE OF THE
REPUBLIC OF INDONESIA,
Signed,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on December 26, 2012
MINISTER OF LAW AND HUMAN RIGHTS
THE REPUBLIC OF INDONESIA,
Signed
AMIR SYAMSUDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2012 NUMBER 1337

APPENDIX
REGULATION OF THE MINISTER OF FINANCE
NUMBER 238/PMK.03/2012
ON
THE TIMING FOR ISSUANCE OF TAX INVOICE OF
DELIVERY OF TAXABLE GOODS WITH SPECIFIC
CHARACTERISTICS

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE
THE REPUBLIC OF INDONESIA
AN EXAMPLE OF THE TIMING FOR ISSUANCE OF TAX INVOICE OF DELIVERY OF
TAXABLE GOODS WITH SPECIFIC CHARACTERISTICS
1. PT DAMS sells taxable goods with specific characteristics to PT ADIL. In the
purchase sale contract it is stated that the goods become the property of PT ADIL
after the goods has been shipped by PT DAMS, and PT DAMS will adjust the value
of the bill if there are changes in price, quality and / or quantity of goods delivered
as has been agreed.
2. PT DAMS and PT ADIL agreed that the items selling price will be determined
based on market prices published by ABC commodity exchanges when the item is
shipped and will be adjusted if there are changes in the market price at the time of
it is received.
3. The Process of delivery from PT DAMS to PT ADIL and time of Invoice issuance are
as follows:
No.
Date
Description
Time of issuance and
completing Tax Invoice
1.
January 1, a. PT DAMS send goods to PT
Under
this
Regulation
of
2013
ADIL.
Minister, on January 1, 2013
b. PT DAMS issues a proforma PT DAMS is not allowed to
invoice. Items to deliver is issue a Tax invoice when it
1000 kg with the market ships the item considering that
price as published by ABC at the time of invoice issuance,
commodity exchanges of Rp. the tax is determined not later
200.00 per kg, thus the total than final calculation of all
amount of the invoice is Rp. income from this transaction
200,000. 00.
can be done.
c. PT DAMS records the sales
of Rp. 200,000.00.
2
January
a. According
to
the Under this Regulation of
15, 2013
agreement, PT ADIL pays Minister, on January 15, 2013
70 % (seventy percent) of PT DAMS shall prepare Tax
the value of proforma Invoice upon receiving payment
invoice dated January 1, from PT ADIL considering that
2013.
the payment receives before the
b. b.
The
amount
the time limit to prepare the Tax
payment=
70
%
x Invoice.
200,000.00
= Rpl40.000.00.
The completion of information

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

-2c.

3.

February
4, 2013

4.

February
6, 2013

The payment is transferred on the Tax Invoice dated


by PT ADIL to bank January 15, 2013 is as follows:
accounts of PT DAMS.
Advances = Rpl40.000 , 00 .
Tax Collection Basis =
Rpl40.000,00.
VAT = 10 % x Tax Collection
Basis
= Rpl4,000.00.
a. The item is received by the
buyer (PT ADIL).
b. The Market price of the
item published by ABC
commodity exchange is
Rp210.00 per kg.
a. Item has been inspected by Under
this
Regulation
of
PT ADIL and surely it is in Minister, on February 6, 2013
good condition and there PT DAMS shall prepare Tax
are not any damages Invoice considering that at the
during
the
shipping time of invoice issuance, the tax
process.
is determined not later than
b. PT
ADIL
prepares
a final calculation of all income
minutes / goods receipt from this transaction can be
and immediately send it to done.
PT DAMS.
c. PT DAMS calculates the The completion of information
income
based on
the on the Tax Invoice dated
market price published by February 6, 2013 is as follows:
ABC commodity exchanges Selling Price = Rp210,000.00.
dated February 4, 2013.
Received
Advances:
d. PT DAMS records the final =
Rpl40,000.00.
income, it is
Tax
Collection
Basis:
= 1000 kg xRp210.00 =
= Rp210,000.00 - Rpl40,000.00
Rp210,000.00.
=
Rp70,000.00.
e. Payment
received VAT:
amounting
to
Rp. = 10 % x Tax Collection Basis
140,000.00, so there is an = 7,000.00.
underpayment
of:
=
Rp210,000.00
Rpl40,000
.00
= Rp70,000.00.
f. Regarding
the

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

-3underpayment, PT DAMS
publishes final invoice as
much as Rp210,000.00 and
collects the balance to PT
ADIL.
MINISTER OF FINANCE OF THE
REPUBLIC OF INDONESIA,
Issued as a true copy
HEAD OF GENERAL AFFAIRS BUREAU
HEAD OF MINISTRY T.U DEPARTMENT
Stamped
GIARTO
NIP 195904201984021001

Signed
AGUS D.W. MARTOWARDOJO