Tax Update | December 2021

A Monthly Newsletter Publication of GNV Consulting Services

Appointment of Stamp-Duty Collectors and

Administration of Stamp Duty Returns

Updates to IMEI Notification and Registration

Procedures

New Import Duty Rates on Import from EFTA

States
New list of Prohibited Goods for Export and
Import

Appointment of Stamp-Duty Collectors and

Administration of Stamp Duty Returns

Following the issuance of the new Stamp Duty Law in October 2020, the Ministry of Key features in
Finance has issued Regulation no. 151/PMK.03/2021 dated 26 October 2021 (“MoF-151”)
to stipulate further the procedures for appointment of Stamp-Duty Collectors and the this month’s
administration of Stamp Duty Returns. issue :

MoF Regulation
Salient points taken from this new MoF Regulation are as follows:
151/PMK.03/2021
• The Director General of Tax (“DGT”) can appoint Taxpayers to be Stamp-duty
Collectors if they facilitate the issuance of securities in the form of cheques and/or
issue / facilitate the issuance of Certain Documents in a total of over 1,000 documents DGCE Regulation
per month. PER-13/BC/2021
• The Certain Documents as mentioned above are securities transaction documents,
including futures contract transaction documents with any name and in any form; MoF Regulation
statement letters, along with copies of said letters; and documents which state an
amount of money with a nominal value of more than IDR 5 million and which outline
152/PMK.010/2021
the receipt of money or an acknowledgment of debt settlement.
• A Taxpayer which fulfills the criteria above but has not been appointed by the DGT MoF Regulation
may submit a notification to be appointed as a Stamp-duty Collector through the 43/KM.4/2021
platforms available online.

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 • Stamp-duty Collectors must collect stamp-duty that is payable in relation to the above-mentioned
documents from the stamp-duty payers within the respective timeframe and settle and report the
collected stamp-duty by the 10th and 20th day of the following month, respectively.
• MoF-151 also prescribes several forms for the notification/ revocation of appointment as Stamp-duty
Collector, refund and overbooking of stamp-duty, as well as the format of the Stamp-duty Return and
its instruction manual.
The provisions for the signing of stamp-duty returns, the applicable administration penalties/sanctions,
and amendment of stamp-duty returns shall be in accordance with the prevailing general taxation laws
and regulations.
MoF-151 has been effective since it was promulgated on 27 October 2021.

Updates to IMEI Notification and Registration Procedures

The Director General of Customs and Excise (“DGCE”) recently issued Regulation No. PER-13/BC/2021 (“PER-
13”) which revokes the previous DGCE Regulation No. 5/2020 (“PER-5”) regarding the procedures for the
Notification and Registration of the International Mobile Equipment Identity (“IMEI”) codes of
telecommunications devices (“the Devices”). These Notifications and Registrations are required in order for
telecommunications devices to connect to a national mobile network.

IMEI Notification is relevant to Devices that are obtained through the applicable customs procedures in DGCE
offices. The procedure for submitting IMEI Notifications for the Devices in PER-13 is substantially similar to the
procedure as outlined in PER-5. However, PER-13 now requires IMEI to be submitted to the IMEI Control
System (Sistem Pengendalian IMEI) through an online platform provided by the DGCE (namely Sistem
Komputer Pelayanan or SKP), by indicating the IMEI numbers in the following customs documents:
1. Import Declarations (Pemberitahuan Impor Barang - “PIB”) for the imported Devices;
2. PIB of Bonded Storage Areas (BC 2.5) for Devices which are released from Bonded Zones to Other
Places within the Customs Territory;
3. PPFTZ-01 for Devices which are brought into a Free Trade Zone from Outside the Customs Territory;
4. PPFTZ-01 for Devices which are released from a Free Trade Zone to Other Places within the Customs
Territory; or
5. PPFTZ-03 for Devices which are brought into a Free Trade Zone from Other Places within the
Customs Territory.

IMEI Registration is relevant to passengers or carrier crews, or those who import Devices through Postal
Services (Penyelenggara Pos). Similar to the above, the IMEI Registration shall be submitted through the
applicable procedures, as follows:
1. An electronic registration form provided by the DGCE for the Devices carried by passengers or carrier
crews;
2. The registration procedures in accordance with the applicable laws and regulations regarding
communication and informatics for the IMEI of the Devices carried by foreign tourists, as well as by
officials or representatives of foreign countries and international organizations in Indonesia; and
3. Consignment Note (CN-22/CN-23 or PIBK) for the Devices imported through Postal Services.

This DGCE regulation comes into force on 9 December 2021.

Monthly Tax Update | December 2021

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New Import Duty Rates on Import from EFTA States

Following the ratification of the Comprehensive Economic Partnership Agreement between the Republic of
Indonesia and European Free Trade Association (EFTA) States (“IE-CEPA”), the MoF issued Regulation No.
152/PMK.010/2021 (“MoF-152/2021”) concerning the import duty tariffs on imports from EFTA States. This
MoF regulation became effective on 1 November 2021.
In brief, imports from EFTA countries to Indonesia will be subject to lower import duty tariffs compared to the
general (Most-Favored-Nation) tariffs, which differ based on product type and their applicability periods. The
appendix of MoF-152 provides the list of the applicable import duty rates for each HS code.

The import duties for some products are subject to a Tariff Rate Quota (TRQ) Scheme. Import duties for goods
that are subject to TRQ are implemented as follows:
➢ Tariff of 50% of the general tariff, for goods qualifying as in-quota;
➢ Tariff of 60% of the general tariff, for goods categorized as out-quota.

In-quota preference tariff is a preferential import duty tariff in the TRQ scheme which is determined for
imported goods that do not exceed the In-quota preference tariff is a preferential import duty tariff in the TRQ
scheme which is determined for imported goods that do not exceed the annual quota of the TRQ scheme.
Out-quota preferential tariff is a preferential import duty tariff in the TRQ scheme which is determined on
imported goods that exceed the annual quota of the TRQ scheme.

Monthly Tax Update | December 2021

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New list of Prohibited Goods for Export and Import

To supervise the traffic of prohibited goods and support the performance of the National Logistics Ecosystem,
the MoF has issued Regulation No. 43/KM.4/2021 (“PMK-43/2021”) which provides the list of the goods
prohibited to export from and import to Indonesia. This Regulation became effective on 15 November 2021.

The groups of products that are prohibited to export from Indonesia are as follows:

Number of goods
NO. Group types
1 Woods 107
2 Rubber 10
3 Marl 18
4 Subsidized fertilizer 2
5 Mining Products 330
6 Cultural heritage 3
7 Scrap Metal 6

The groups of products prohibited to export from and to import to Indonesia are as follows:

Number of goods
NO. Group types
1 Sugar 6
2 Rice 5
Substances that Damage the Ozone Layer
3 (BPO) 23
4 Used (non-new) sacks, bags and clothing 1
5 Machines using BPO 59
6 Materials for medicine and food 4
7 Hazardous and toxic materials (B3) 25
8 Waste of B3 and non-B3 36
9 Hand tools (Finished products) 6
10 Medical devices containing Mercury 3
The effective date of the prohibition for each product is stated in the appendices of PMK-43/2021.

Monthly Tax Update | December 2021

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International Tax Review
Asia Tax Award 2020
Winner
Indonesia Tax Disputes Firm of the Year

Ahdianto | Partner
Indirect Tax Leader – Highly Regarded
Tax Controversy Leader – Highly Regarded

International Tax Review - Asia Tax Award 2020

Jeklira Tampubolon | Partner
Indirect Tax Leader – Highly Regarded
Women in Tax – Highly Regarded

Finalist
Indonesia Tax Firm of the Year

Finalist
Indonesia Transfer Pricing Firm of the Year

Finalist
Charles Oetomo as Asia Transfer Pricing Practice Leader of the Year

https://www.internationaltaxreview.com/article/b1mxcg1g4hxtlj/asia-tax-awards-2020-the-winners

Monthly Tax Update | December 2021

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Contact Information:
Hartiadi Budi Santoso
Partner
M +62 (816) 850 258
E hartiadi.santoso@gnv.id
Ahdianto Rahadianto Sudewo Charles Setia Oetomo
Partner Partner Partner
M +62 (812) 100 445 1 M +62 (815) 991 013 0 M +62 (816) 786 811
E ahdianto@gnv.id E rahadianto.sudewo@gnv.id E charles.oetomo@gnv.id

I.D.M. Agung Nugraha Jeklira Tampubolon Endy Arya Yoga Benjamin P. Simatupang
Partner Partner Partner Partner
M +62 (818) 726 010 M +62 (811) 846 455 M +62 (816) 197 193 0 M +62 (816) 144 248 6
E dewa.nugraha@gnv.id E jeklira.tampubolon@gnv.id E endy.yoga@gnv.id E benjamin.simatupang@gnv.id

Fabian Abi Cakra Julius Wahyu Daryono Aditya Wicaksono Felic Setiawan
Partner Director Director Director – Transfer Pricing
M +62 (813) 103 141 03 M +62 (818) 083 257 81 M +62 (818) 462 644 M +62 (821) 151 112 28
E fabian.cakra@gnv.id E julius.daryono@gnv.id E aditya.wicaksono@gnv.id E felic.setiawan@gnv.id

Irma Batubara Kitamura

Director Advisor – Japanese Desk
M +62 (818) 062 125 48 M +62 (816) 769 217
E Irma.batubara@gnv.id E k.mura@gnv.id

All information in the tax news or alert has been and is prepared in general terms only. The information is intended as a
general guide and shall not be construed as any advice, opinion or recommendation given by GNV Consulting and/or its
personnel (collectively “GNV Consulting”). The information is limited by the time available and by the information made
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completeness or sufficiency of the information for your purposes.

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information shall not in any event substitute for such professional advice.

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comprise individuals with professional certification and licenses as tax and customs consultants and Tax Court attorneys.

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Monthly Tax Update | December 2021

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