Peraturan Pemerintah Nomor - 49 TAHUN 2022 (ENGLISH)

GOVERNMENT OF THE REPUBLIC OF INDONESIA
REGULATION
NUMBER 49 OF 2022
CONCERNING
VALUE ADDED TAX EXEMPT AND VALUE ADDED TAX OR VALUE ADDED
TAX AND SALES TAX ON LUXURY GOODS NON-COLLECTED ON IMPORTS
AND/OR SUPPLIES OF CERTAIN TAXABLE GOODS AND/OR SUPPLIES OF
CERTAIN TAXABLE SERVICES AND/OR UTILISATION OF CERTAIN
TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA
BY THE GRACE OF ALMIGHTY GOD

THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
Considering
a. that with the enactment of Law Number 7 of 2021 concerning the Harmonisation of Tax
Regulations, there have been several changes related to the regulation of taxable
objects and non-taxable objects and the provision of facilities in the field of taxation as
stipulated in the Law concerning value added tax on goods and services and sales tax
on luxury goods, thereby, it is necessary to perform regulatory adjustments in
providing facilities in the field of value added tax and sales tax on luxury goods;
Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturan-pemerintah-49-tahun-2022
b. that the regulation of the facilities in the field of value added tax stipulated under
Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of
Certain Taxable Goods and/or Supplies of Certain Taxable Services Exempt from Value
Added Tax as amended by Government Regulation Number 38 of 2003 concerning the
Amendment to Government Regulation Number 146 of 2000 concerning Imports
and/or Supplies of Certain Taxable Goods and/or Supplies of Certain Taxable Services
Exempt from Value Added Tax, Government Regulation Number 81 of 2015 concerning
Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from Value Added
Tax as amended by Government Regulation Number 48 of 2020 concerning the
Amendment to Government Regulation Number 81 of 2015 concerning Imports and/or
Supplies of Certain Strategic Taxable Goods Exempt from Value Added Tax,
Government Regulation Number 40 of 2015 concerning Supplies of Clean Water
Exempt from Value Added Tax as amended by Government Regulation Number 58 of
2021 concerning the Amendment to Government Regulation Number 40 of 2015
concerning Supplies of Clean Water Exempt from Value Added Tax and Government
Regulation Number 50 of 2019 concerning Imports and Supplies of Certain Means of
Transport and Supplies of and Utilisation of Taxable Services Related to Certain Means
of Transport on which Value Added Tax Is Not Collected have not adjusted the
regulation of the provision of facilities in the field of value added tax and simplification of
regulations, thereby, need to be replaced;
c. that based on the considerations referred to in letter a and letter b and to implement
the provisions of Article 16B paragraph (1) of Law Number 8 of 1983 concerning Value
Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended
several times, last amended by Law Number 7 of 2021 concerning the Harmonisation
of Tax Regulations, it is necessary to stipulate a Government Regulation concerning
Value Added Tax Exempt and Value Added Tax or Value Added Tax and Sales Tax on
Luxury Goods Non-Collected on Imports and/or Supplies of Certain Taxable Goods
and/or Supplies of Certain Taxable Services and/or Utilisation of Certain Taxable
Services from Outside the Customs Area;
In view of
1. Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;

2. Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales
Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51,
Supplement to the State Gazette of the Republic of Indonesia Number 3264) as
amended several times, last amended by Law Number 7 of 2021 concerning the
Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021
Number 246, Supplement to the State Gazette of the Republic of Indonesia Number
6736);
HAS DECIDED:
To stipulate
GOVERNMENT REGULATION CONCERNING VALUE ADDED TAX EXEMPT AND VALUE ADDED
TAX OR VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS NON-COLLECTED ON
IMPORTS AND/OR SUPPLIES OF CERTAIN TAXABLE GOODS AND/OR SUPPLIES OF CERTAIN
TAXABLE SERVICES AND/OR UTILISATION OF CERTAIN TAXABLE SERVICES FROM OUTSIDE
THE CUSTOMS AREA.
CHAPTER I
GENERAL PROVISIONS
Article 1
Referred to herein this Government Regulation:
1. Value Added Tax Law is Law Number 8 of 1983 concerning Value Added Tax on Goods
and Services and Sales Tax on Luxury Goods as amended several times, last amended
by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations.
2. Value Added Tax is value added tax referred to in the Value Added Tax Law.
3. Sales Tax on Luxury Goods is sales tax on luxury goods referred to in the Value Added
Tax Law.
4. Customs Area is the territory of the Republic of Indonesia which includes land, waters
and airspace above it as well as certain places in the exclusive economic zone and the
continental shelf in which the Law that stipulates customs is applicable.

5. Taxable Goods are goods subject to tax pursuant to the Value Added Tax Law.
6. Supply of Taxable Goods is any supply of Taxable Goods.
7. Taxable Services are services subject to tax pursuant to the Value Added Tax Law.
8. Supply of Taxable Services is any supply of Taxable Services.
9. Utilisation of Taxable Services from outside the Customs Area is any utilisation of
Taxable Services from outside the Customs Area within the Customs Area.
10. Imports is any activity of admitting goods from outside the Customs Area into the
Customs Area.
11. Taxable Persons for VAT Purposes are entrepreneurs supplying Taxable Goods and/or
Taxable Services subject to tax pursuant to the Value Added Tax.
12. Input VAT is Value Added Tax that should have been paid by a Taxable Person for VAT
Purposes due to an acquisition of Taxable Goods and/or acquisition of Taxable
Services and/or utilisation of intangible Taxable Goods from outside the Customs Area
and/or utilization of Taxable Services from outside the Customs Area and/or Imports of
Taxable Goods.
13. Import Duties are state levies pursuant to the Law stipulating customs imposed on
imported goods.
14. Minister is the minister who carries out government affairs in the field of state finance.
Article 2
The regulatory scope under this Government Regulation includes:
a. Imports and/or Supplies of certain Taxable Goods and/or Supplies of certain Taxable
Services that are exempt from Value Added Tax;
b. Imports and/or Supplies of certain strategic Taxable Goods that are exempt from Value
Added Tax;
c. Supplies of certain strategic Taxable Services within the Customs Area and/or
utilisation of certain strategic Taxable Services from outside the Customs Area within
the Customs Area that are exempt from Value Added Tax;

d. Imports and/or Supplies of certain strategic Taxable Goods, Supplies of certain
strategic Taxable Services and/or utilisation of certain strategic Taxable Services from
outside the Customs Area within the Customs Area on which Value Added Tax is not
collected; and
e. Imports of Taxable Goods exempt from Import Duties on which Value Added Tax and
Sales Tax on Luxury Goods are not collected.
CHAPTER II
IMPORTS AND/OR SUPPLIES OF CERTAIN TAXABLE GOODS AND/OR
SUPPLIES OF CERTAIN TAXABLE SERVICES EXEMPT FROM VALUE ADDED
TAX
Article 3
(1) Certain Taxable Goods whose Imports and/or supplies are exempt from Value Added
Tax include:
a. polio vaccine in the context of implementing the National Immunisation Week

program and vaccines in the context of addressing Corona Virus Disease 2019
(COVID-19);
b. general textbooks, holy scriptures and religious textbooks; and
c. Taxable Goods received by ministries, agencies or institutions that handle

disasters at the central government or local governments in handling natural or
non-natural disasters determined as national disasters pursuant to statutory
provisions on disaster management.
(2) General textbooks referred to in paragraph (1) subparagraph b include:
a. educational books pursuant to statutory provisions on the book system; and
b. general books that contain educational elements.
(3) Provisions on the criteria and/or threshold of general textbooks, holy scriptures and
religious textbooks referred to in paragraph (1) subparagraph b are regulated by a
Ministerial Regulation.

Article 4
Certain Taxable Services whose supplies are exempt from Value Added Tax include:
a. construction services supplied by contractors for the construction of places that are
only intended for worship purposes;
b. construction services supplied by contractors for the construction of buildings

intended for victims of natural or non-natural disasters determined as national
disasters pursuant to statutory provisions on disaster management and the expenses
are sourced from:
1. the state budget;
2. the local budget; and/or
3. donations; and
c. Taxable Services other than construction services received by ministries, agencies or

institutions that handle disasters at the central government or local governments in
handling natural or non-natural disasters determined as national disasters pursuant to
statutory provisions on disaster management.
Article 5
Exemptions from Value Added Tax on Imports and/or Supplies of certain Taxable Goods
referred to in Article 3 and Supplies of certain Taxable Services referred to in Article 4 do not
use a Value Added Tax withholding exemption certificate.
CHAPTER III
IMPORTS AND/OR SUPPLIES OF CERTAIN STRATEGIC TAXABLE GOODS
THAT ARE EXEMPT FROM VALUE ADDED TAX
Article 6
(1) Certain strategic Taxable Goods whose imports are exempt from Value Added Tax
include:

a. machinery and factory equipment constituting a single unit, both installed and
detached, which are used directly in the process of producing Taxable Goods by
Taxable Persons for VAT Purposes producing these Taxable Goods, excluding
spare parts thereof;
b. goods produced from businesses in the marine and fisheries sectors, both
fishing and aquaculture, the criteria and/or details of which are listed in the
Appendix which constitutes an integral part of this Government Regulation;
c. untanned raw hides and skins;
d. livestock, the criteria and/or details of which are regulated by a Ministerial

Regulation after receiving considerations from the minister who administers
government affairs in the agricultural sector;
e. seeds and/or pips from agricultural, plantation, forestry, animal husbandry or

fishery goods;
f. animal feed as regulated under statutory provisions in the animal husbandry and
health sector, excluding pet food;
g. fish feed that fulfil the general and special/technical requirements in Imports of
fish feed as regulated under statutory provisions in the fisheries sector;
h. raw materials for the manufacture of animal feed and fish feed, excluding feed
additives and feed supplements, the criteria and/or details of which are regulated
by a Ministerial Regulation after receiving considerations from the minister who
administers government affairs in the agricultural sector and the minister who
administers government affairs in the marine and fisheries sector;
i. raw materials for silver craft in the form of granulated silver and/or silver bullions;
j. weapons, ammunition, bulletproof helmets and jackets or bulletproof vests,

special land vehicles, radars and spare parts thereof, imported by:
1. the ministry or government agencies that administer government affairs in

the defence or state security sector;
2. non-ministerial government agencies that are under and responsible to the

President through the coordination of the Head of the Indonesian National
Police and have duties and functions in the field of prevention and
eradication of the abuse and illicit traffic of narcotics, psychotropics and
precursors and other addictive substances, except for addictive
substances for tobacco and alcohol; or

3. other parties appointed by the ministry or government agencies referred to
in number 1 or number 2 to carry out the Imports;
k. components or materials that have not been manufactured domestically, which

are imported by state-owned enterprises engaged in the national defence
industry appointed by the ministry or government agencies referred to in
subparagraph j number 1 or number 2, which are used in the manufacture of
weapons, ammunition, special land vehicles, radar and spare parts thereof, which
will be supplied to:

the defence or state security sector; or

substances for tobacco and alcohol;
l. weapons, ammunition, military apparatus and military equipment belonging to

other countries imported by the Indonesian National Defence Forces in the
context of military activities as part of military cooperation in the form of joint
military exercises;
m. equipment and spare parts thereof used by the ministry that administers
government affairs in the defence sector or the Indonesian National Defence
Forces for the provision of border data, topographic maps, hydrographic maps
and aerial photographs of the territory of the Unitary State of the Republic of
Indonesia carried out to support national defences, imported by:
1. the ministry that administers government affairs in the defence sector;
2. the Indonesian National Defence Forces; or
3. parties appointed by the ministry that administers government affairs in the

defence sector or the Indonesian National Defence Forces;
n. special presidential service vehicles imported by presidential agencies or parties

appointed by the presidential agencies to carry out Imports, which are granted
Import Duty exemptions;

o. goods for the needs of museums, zoos and other similar places which are open
to the public as well as goods for nature conservation, which are granted Import
Duty exemptions;
p. certain goods in the group of staple goods which constitute basic staples;
q. sugar for consumption in the form of white crystal sugar originating from sugar
cane without added flavouring or colouring;
r. mining or drilling products extracted directly from the source, excluding coal
mining products, including:
1. crude oil;
2. natural gas, in the form of natural gas flowing through pipes, excluding
natural gas such as LPG which is ready for direct consumption by the
public;
3. geothermal;
4. asbestos, slate, semi-precious stones, limestones, pumice, gemstones,

bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite,
gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, obsidian,
ocher, sand and gravel, quartz sand, pearlite, phosphate, talc, fullers earth,
diatomaceous earth, clay, alum, trass, jarosite, zeolite, basalt, trachyte and
sulphur, the threshold and criteria of which may be regulated by a
Ministerial Regulation; and
5. iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore and bauxite ore;
s. liquified natural gas and compressed natural gas;
t. goods imported by the central government or local governments intended for

the public interest, which are granted Import Duty exemptions;
u. medicine imported using the state budget or local budget for the public interest,
which are granted Import Duty exemptions; and
v. human therapeutic materials, blood grouping and tissue-type materials imported

using the state budget or local budget for the public interest, which are granted
Import Duty exemptions.
(2) Certain strategic Taxable Goods whose supplies are exempt from Value Added Tax
include:

a. machinery and factory equipment constituting a single unit, both installed and
detached, which are used directly in the process of producing Taxable Goods by
Taxable Persons for VAT Purposes producing these Taxable Goods, including
those acquired by parties carrying out integrated construction, excluding spare
parts thereof;
b. goods produced from businesses in the marine and fisheries sectors, both
fishing and aquaculture, the criteria and/or details of which are listed in the
Appendix which constitutes an integral part of this Government Regulation;
c. untanned raw hides and skins;
d. livestock, the criteria and/or details of which are regulated by a Ministerial

Regulation after receiving considerations from the minister who administers
government affairs in the agricultural sector;
e. seeds and/or pips from agricultural, plantation, forestry, animal husbandry or

fishery goods;
f. animal feed as regulated under statutory provisions in the animal husbandry and
health sector, excluding pet food;
g. fish feed that fulfil the registration and distribution of fish feed requirements as
regulated under statutory provisions in the fisheries sector;
h. raw materials for the manufacture of animal feed and fish feed, excluding feed
additives and feed supplements, the criteria and/or details of which are regulated
by a Ministerial Regulation after receiving considerations from the minister who
administers government affairs in the agricultural sector and the minister who
administers government affairs in the marine and fisheries sector;
i. proprietary public flat units whose acquisition is financed through subsidised

housing loans/financing that fulfil the following provisions:
1. the area for each unit is at least 21 m2 (twenty-one square meters) and not
exceeding 36 m2 (thirty-six square meters);
2. the construction refers to the regulation of the minister who administers

government affairs in the public works and public housing sector;
3. is the first residential unit owned, self-used as a residence and not

transferred within the period regulated under statutory provisions in the flat
sector; and

4. the threshold of the selling price of proprietary public flat units and income
for individuals who obtain proprietary public flat units are regulated by the
Minister after receiving considerations from the minister who administers
government affairs in the public works and public housing sector;
j. public housing, worker camps, university student and pupil dormitories as well as
workhouses, the threshold of which is regulated by the Minister after receiving
considerations from the minister who administers government affairs in the
public works and public housing sector;
k. raw materials for silver craft in the form of granulated silver and/or silver bullions;
l. electricity, including electrical installation fees and electricity load fees, except for
houses with power above 6,600 (six thousand and six hundred) amperage
voltage;
m. clean water;
n. weapons, ammunition, bulletproof helmets and jackets or bulletproof vests,

special land vehicles, radars and spare parts thereof, supplied to:


o. components or materials acquired by state-owned enterprises engaged in the

national defence industry appointed by the ministry or government agencies
referred to in subparagraph n number 1 or number 2 for the manufacture of
weapons, ammunition, special land vehicles, radar and spare parts thereof, which
will be supplied to:


p. equipment and spare parts thereof used for the provision of border data,
topographic maps, hydrographic maps and aerial photographs of the territory of
the Unitary State of the Republic of Indonesia carried out to support national
defences, supplied to the ministry that administers government affairs in the
defence sector or the Indonesian National Defence Forces:
q. certain goods in the group of staple goods which constitute basic staples;
r. sugar for consumption in the form of white crystal sugar originating from sugar
cane without added flavouring or colouring;
s. mining or drilling products extracted directly from the source, excluding coal
mining products, including:
1. crude oil;
2. natural gas, in the form of natural gas flowing through pipes, excluding
natural gas such as LPG which is ready for direct consumption by the
public;
3. geothermal;
4. asbestos, slate, semi-precious stones, limestones, pumice, gemstones,

bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite,
gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, obsidian,
ocher, sand and gravel, quartz sand, pearlite, phosphate, talc, fullers earth,
diatomaceous earth, clay, alum, trass, jarosite, zeolite, basalt, trachyte and
sulphur, the threshold and criteria of which may be regulated by a
Ministerial Regulation; and
5. iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore and bauxite ore;
and
t. liquified natural gas and compressed natural gas.

(3) Provisions on the criteria of certain strategic Taxable Goods referred to in paragraph (1)
subparagraph a and paragraph (2) subparagraph a are regulated by a Ministerial
Regulation.
Article 7
(1) Certain goods in the basic staples group referred to in Article 6 paragraph (1)
subparagraph p and paragraph (2) subparagraph q are goods that concern the
livelihoods of many people with a high scale of fulfiling needs and constitute a
supporting factor for people’s welfare.
(2) Certain goods in the basic staples group referred to in paragraph (1) include:
a. rice;
b. grains;
c. corn;
d. sago;
e. soybeans;
f. salt;
g. meat;
h. eggs;
i. milk;
j. fruits; and
k. vegetables.
(3) The criteria and/or details of the types of certain goods in the basic staples group
referred to in paragraph (2) are listed in the Appendix which constitutes an integral part
of this Government Regulation.
Article 8
(1) Clean water referred to in Article 6 paragraph (2) subparagraph m consists of:

a. clean water that is not ready to drink; and/or
b. clean water that is ready to drink (drinking water),
including clean water installation fees and clean water load fixed fees.
(2) Clean water installation fees referred to in paragraph (1) are installation fees billed by
an entrepreneur to customers for the installation of clean water owned by the
entrepreneur to the customers’ clean water installations owned by the customers.
(3) Clean water load fixed fees referred to in paragraph (1) are fees billed by an
entrepreneur to customers, the amount of which is not affected by the volume of clean
water usage.
(4) Clean water that is ready to drink (drinking water) referred to in paragraph (1)
subparagraph b does not include water that has been processed with special
treatment and packaged in bottles or other packaging as well as fulfiling the
requirements for drinking water (refillable drinking water).
Article 9
(1) Value Added Tax exemptions for Imports and/or Supplies of certain strategic Taxable
Goods referred to in Article 6 paragraph (1) subparagraph a, subparagraph j,
subparagraph k and subparagraph m as well as paragraph (2) subparagraph a,
subparagraph n, subparagraph o and subparagraph p use a Value Added Tax
withholding exemption certificate.
(2) Value Added Tax exemptions for Imports and/or Supplies of certain strategic Taxable
Goods referred to in Article 6 paragraph (1) subparagraph b to subparagraph i,
subparagraph l and subparagraph n to subparagraph v as well as paragraph (2)
subparagraph b to subparagraph m and subparagraph q to subparagraph t do not use
a Value Added Tax withholding exemption certificate.
(3) Further provisions on procedures for Value Added Tax exemptions using a withholding
exemption certificate referred to in paragraph (1) are regulated by a Ministerial
Regulation.

CHAPTER IV
SUPPLIES OF CERTAIN STRATEGIC TAXABLE SERVICES WITHIN THE
CUSTOMS AREA AND/OR UTILISATION OF CERTAIN STRATEGIC TAXABLE
SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS
AREA THAT ARE EXEMPT FROM VALUE ADDED TAX
Article 10
Certain strategic Taxable Services whose supplies within the Customs Area or utilisation
from outside the Customs Area within the Customs Area are exempt from Value Added Tax
include:
a. medical services;
b. social services;
c. mailing services using stamps;
d. financial services;
e. insurance services;
f. educational services;
g. non-advertising broadcasting services;
h. public transport services on land and water and domestic air transport services which
constitute an integral part of foreign transport services;
i. labour services;
j. public telephone using coins services;
k. money transfer services by postal money order;
l. public flats and public housing lease services; and
m. services received by the ministry that administers government affairs in the defence
sector or the Indonesian National Defence Forces utilised in the context of the
provision of border data, topographic maps, hydrographic maps and aerial
photographs of the territory of the Unitary State of the Republic of Indonesia to support
national defence.

Article 11
(1) Medical services whose supplies within the Customs Area or utilisation from outside
the Customs Area within the Customs Area are exempt from Value Added Tax referred
to in Article 10 subparagraph a include the services of:
a. individual healthcare services and community healthcare services; and
b. animal healthcare/veterinary services.
(2) Individual healthcare services and community healthcare services referred to in

paragraph (1) subparagraph a include the services of:
a. healthcare services performed by medical personnel and other healthcare

workers;
b. healthcare services performed in healthcare facilities; and
c. services provided by non-healthcare workers.
(3) Health services performed by medical personnel and other healthcare workers referred
to in paragraph (2) subparagraph a include the services of:
a. general practitioners, specialist doctors, dentists and dental specialists;
b. health experts;
c. midwives;
d. nurses; and
e. psychiatrists,
as regulated under statutory provisions in the healthcare worker sector.
(4) Services of healthcare facilities referred to in paragraph (2) subparagraph b include the
services of hospitals, maternity homes, health clinics, primary and advanced healthcare
facilities, health laboratories and sanatoriums as regulated under statutory provisions
in the health sector.
(5) Services provided by non-healthcare workers referred to in paragraph (2)

subparagraph c include the services of:
a. denturists;
b. midwives;

c. paramedics;
d. psychologists; and
e. alternative medicine workers, including those performed by psychics.
(6) Animal healthcare/veterinary services referred to in paragraph (1) subparagraph b are

in the form of veterinary services as regulated under statutory provisions in the
veterinary sector.
Article 12
(1) Social services whose supplies within the Customs Area or utilisation from outside the
Customs Area within the Customs Area are exempt from Value Added Tax referred to in
Article 10 subparagraph b are certain social services organised by the central
government, local governments or non-profit organisations.
(2) Certain social services referred to in paragraph (1) include the services of:
a. orphanage and nursing home services;
b. firefighters;
c. first aid;
d. rehabilitation institutions;
e. the provision of funeral homes or funeral services, including crematoriums; and
f. in the sports sector.
Article 13
Mailing services using stamps whose supplies within the Customs Area or utilisation from
outside the Customs Area within the Customs Area are exempt from Value Added Tax
referred to in Article 10 subparagraph c are mailing services using stamps or using other
ways to replace stamps.

Article 14
Financial services whose supplies within the Customs Area or utilisation from outside the
Article 10 subparagraph d include services of:
a. raising funds from the public in the form of demand deposits, deposits, deposit
certificates, savings and/or other equivalent forms;
b. fund placement, fund borrowing or fund lending to other parties using letters, means
of telecommunication or sight drafts, checks or other means;
c. financing services, including financing based on sharia principles, in the form of:
1. finance leases;
2. factoring;
3. credit card business; and/or
4. consumer financing;
d. loan distribution services on the basis of pawn law, including sharia and fiduciary
pawns; and
e. guarantee services.
Article 15
(1) Insurance services whose supplies within the Customs Area or utilisation from outside
the Customs Area within the Customs Area are exempt from Value Added Tax referred
to in Article 10 subparagraph e include services of:
a. loss insurance;
b. life insurance; and
c. reinsurance.
(2) Insurance services that are exempt from Value Added Tax referred to in paragraph (1)
exclude insurance support services.

(3) Insurance support services referred to in paragraph (2) may be in the form of the
following services:
a. insurance agents;
b. insurance loss assessors;
c. insurance brokers;
d. reinsurance brokers;
e. management of agency offices or joint offices;
f. distribution of insurance products; and
g. to insurance companies supplied by the professions of actuarial consultants,

public accountants, assessors and other parties.
Article 16
(1) Educational services whose supplies within the Customs Area or utilisation from
outside the Customs Area within the Customs Area are exempt from Value Added Tax
referred to in Article 10 letter f include the services of organising:
a. school education; and
b. out-of-school education.
(2) School educational services referred to in paragraph (1) subparagraph a are in the form
of formal educational services as regulated under statutory provisions in the national
education system sector.
(3) Out-of-school educational services referred to in paragraph (1) subparagraph b are in

the form of non-formal educational services as regulated under statutory provisions in
the national education system sector.
(4) Formal educational services referred to in paragraph (2) include the services of
organising:
a. early childhood education programs;
b. basic education;
c. middle education; and

d. higher education,
by educational units that hold formal education permits from the central government or
local governments according to their authority.
(5) Non-formal educational services referred to in paragraph (3) include the services of
organising:
a. life skills education;
b. early childhood education programs;
c. youth education;
d. women’s empowerment education;
e. literacy education;
f. skills education and job training;
g. equality education; and
h. other education aimed at developing the learners’ abilities,
by educational units that hold non-formal education permits from the central
government or local governments according to their authority.
(6) Educational services that are exempt from Value Added Tax referred to in paragraph (1)
exclude educational services which constitute an integral part of the supplies of other
goods and/or services.
Article 17
(1) Non-advertising broadcasting services whose supplies within the Customs Area or
utilization from outside the Customs Area within the Customs Area are exempt from
Value Added Tax referred to in Article 10 subparagraph g are activities of displaying
public service messages or a series of public service messages in the form of sounds,
pictures or sounds and pictures or in the form of graphics, characters, either
interactive or not, which can be received through broadcast receivers and rendered by
broadcasting institutions to the communicator or the communicator through
advertising companies, production houses or other parties.

(2) The broadcasting institutions referred to in paragraph (1) are broadcasting operators,
either public broadcasting institutions, private broadcasting institutions, community
broadcasting institutions or subscription-based broadcasting institutions which in
carrying out their duties, functions and responsibilities refer to the statutory provisions
in the field of broadcasting.
(3) The communicators referred to in paragraph (1) consist of:
a. the government; or
b. the government and business entities,
that finance and are responsible for public service messages or a series of public
service messages.
(4) The government referred to in paragraph (3) is a certain unit of a government agency
that does not constitute a resident tax subject pursuant to statutory provisions in the
field of income tax.
Article 18
Public transport services referred to in Article 10 subparagraph h include the services of:
a. public transport services on land;
b. public transport services on water; and
c. domestic air transport services which constitute an integral part of foreign transport
services,
whose supplies within the Customs Area or utilisation from outside the Customs Area within
the Customs Area are exempt from Value Added Tax.
Article 19
(1) Public transport services on land referred to in Article 18 subparagraph a include the
services of:
a. public road transport; and
b. public rail transport.

(2) Public road transport services referred to in paragraph (1) subparagraph a are activities
of transporting people and/or goods from one place to another using public vehicles in
road space, subject to charges.
(3) Public road transport services referred to in paragraph (2) include:
a. transportation of people in routes;
b. transportation using taxis;
c. shuttle transportation;
d. residential areas transportation;
e. employee transportation;
f. school transportation;
g. transportation of people in certain regions;
h. public goods transport; and
i. special freight,
pursuant to statutory provisions in the road transport sector.
(4) Public rail transport services referred to in paragraph (1) subparagraph b are activities
of transporting people and/or goods from one place to another using trains, subject to
charges.
(5) Public rail transport services referred to in paragraph (4) exclude transport services
using rented or chartered trains.
Article 20
(1) Public transport services on water referred to in Article 18 subparagraph b include the
services of:
a. public transport at sea;
b. public transport on rivers and lakes; and
c. public ferry transport.

(2) Public transport services at sea referred to in paragraph (1) subparagraph a are
activities of transporting people and/or goods from one place to another using ships in
1 (one) trip or more than 1 (one) trip, from a port to another port, subject to charges.
(3) Public transport services on rivers and lakes referred to in paragraph (1) subparagraph
b are activities of transporting people and/or goods from one place to another using
ships carried out on rivers, lakes, reservoirs, swamps, flood canals or canals, subject to
charges.
(4) Public ferry transport services referred to in paragraph (1) subparagraph c are activities
of transporting people and/or goods from one place to another using ships that
function as bridges connecting road networks and/or railway networks separated by
waters, subject to charges.
(5) Public transport services on water referred to in paragraph (1) exclude transport
services that fulfil the following provisions:
a. there is a ship rental or charter agreement; and/or
b. the ship is used only to transport goods belonging to 1 (one) party and/or to
transport people in 1 (one) trip.
(6) The agreement referred to in paragraph (5) subparagraph a excludes tickets, bills of
lading, manifests, water transport documents, tickets or proof of payment for the ship
passenger transport services.
Article 21
(1) Domestic air transport services which constitute an integral part of foreign transport
services referred to in Article 18 subparagraph c are:
a. activities using airplanes to transport passengers, cargo and/or mail for 1 (one)
trip or more than 1 (one) airport to another airport or several airports; and
b. foreign air transport services to several airports in Indonesia or vice versa insofar
as the air transport services constitute an integral part of foreign air transport
services.
(2) Domestic air transport services constitute an integral part of foreign transport services
as referred to in paragraph (1) subparagraph b if all of the flights are summarised in 1
(one) ticket.
Article 22
(1) Labour services whose supplies within the Customs Area or utilisation from outside the
Article 10 subparagraph i include the services of:
a. labour;
b. labour outsourcing; and
c. training services for workers.
(2) Labour services referred to in paragraph (1) subparagraph a are services supplied by
the workforce, workers/labourers or employees who accrue income bound by an
employment relationship, excluding services related to independent personal services.
(3) Labour outsourcing services referred to in paragraph (1) subparagraph b are services
to provide labour by labour outsourcing entrepreneurs to labour service users.
(4) Labour outsourcing services by labour outsourcing entrepreneurs to labour service

users referred to in paragraph (3) may be in the form of recruitment, placement and/or
distribution of the labour, where the activities are carried out in one unit with the supply
of labour placement and distribution services.
(5) Labour outsourcing services referred to in paragraph (4) must fulfil the following
criteria:
a. the labour outsourcing entrepreneurs only supply labour outsourcing services,

which are not related to the provision of other Taxable Services, such as
technical, management, consulting, company management, stevedoring
services and/or others;
b. the labour outsourcing entrepreneurs do not pay salaries, wages, honoraria,

allowances and/or the like to the workers they provide;
c. the labour outsourcing entrepreneurs are not responsible for the labour’s work
results they provide after the labour has been supplied to the labour service
user; and
d. the outsourced labour is included in the labour service user’s staffing structure.

(6) Training services for workers referred to in paragraph (1) subparagraph c are training
services for workers organised by job training institutions that have obtained permits
from or are registered with the central government or local governments authorised in
the manpower sector.
(7) Training services for workers referred to in paragraph (6) may be in the form of an
internship carried out in one unit with the supply of training services for workers.
Article 23
Public telephone using coins services whose supplies within the Customs Area or utilization
from outside the Customs Area within the Customs Area are exempt from Value Added Tax
as referred to in Article 10 subparagraph j are public telephone using coins services
organised by the government or the private sector.
Article 24
(1) Value Added Tax exemptions for Supplies of certain strategic Taxable Services within
the Customs Area and/or utilisation of certain strategic Taxable Services from outside
the Customs Area within the Customs Area referred to in Article 10 subparagraph a to
subparagraph I do not use a Value Added Tax withholding exemption certificate.
(2) Value Added Tax exemptions for Supplies of certain strategic Taxable Services within
the Customs Area and/or utilisation of certain strategic Taxable Services from outside
the Customs Area within the Customs Area referred to in Article 10 subparagraph m
use a Value Added Tax withholding exemption certificate.

CHAPTER V
IMPORTS AND/OR SUPPLIES OF CERTAIN STRATEGIC TAXABLE GOODS,
SUPPLIES OF CERTAIN STRATEGIC TAXABLE SERVICES AND/OR
UTILISATION OF CERTAIN STRATEGIC TAXABLE SERVICES FROM
OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA ON WHICH
VALUE ADDED TAX IS NOT COLLECTED
Article 25
(1) Certain strategic Taxable Goods on whose imports Value Added Tax is not collected
include:
a. water transport equipment, underwater transport equipment, air and rail

transport equipment well as spare parts thereof, marine safety equipment and
personal protective equipment and aviation safety equipment and personal
protective equipment imported by the ministry or government agencies that
administer government affairs in the defence or state security sector;
b. water transport equipment, underwater transport equipment, air and rail

transport equipment as well as spare parts thereof, marine safety equipment and
protective equipment imported by other parties appointed by the ministry or
government agencies that administer government affairs in the defence or state
security sector to carry out the Imports;
c. sea transport vessels, river transport vessels, lake transport vessels and ferries,
fishing vessels, harbour pilot boats, tugboats, barges as well as spare parts
thereof, vessel equipment, marine safety equipment and personal protective
equipment imported and used by national commercial shipping companies,
national fishing companies, national port service provider companies and national
river, lake and ferry transport service provider companies according to their
business;
d. aircraft and spare parts thereof, aviation safety equipment and personal
protective equipment and equipment for repair and maintenance imported and
used by national commercial air transport business entities;

e. aircraft spare parts as well as equipment for aircraft repair and maintenance
imported by parties appointed by national commercial air transportation business
entities used in the context of providing aircraft maintenance and repair services
to national commercial air transport business entities;
f. trains and spare parts thereof, equipment for repair and maintenance and railway
infrastructure imported and used by business entities operating public railway
facilities and/or business entities operating public railway infrastructure;
g. components or materials imported by parties appointed by business entities

operating public railway facilities and/or business entities operating public railway
infrastructure in the context of manufacturing:
1. trains;
2. spare parts;
3. equipment for repair and maintenance; and/or
4. railway infrastructure,
which will be used by business entities operating public railway facilities and/or
business entities operating public railway infrastructure; and
h. gold bullions other than for state foreign exchange reserves.
(2) Certain strategic Taxable Goods on whose supplies Value Added Tax is not collected
include:
a. water transport equipment, underwater transport equipment, air and rail

transport equipment as well as spare parts thereof, marine safety equipment and
protective equipment supplied to the ministry or government agencies that
administer government affairs in the defence or state security sector;
b. sea transport vessels, river transport vessels, lake transport vessels and ferries,
fishing vessels, harbour pilot boats, tugboats, barges as well as spare parts
thereof, vessel equipment, marine safety equipment and personal protective
equipment supplied to and used by national commercial shipping companies,
national fishing companies, national port service provider companies and national
river, lake and ferry transport service provider companies according to their
business;

c. aircraft and spare parts thereof, aviation safety equipment and personal
protective equipment and equipment for aircraft repair and maintenance supplied
to and used by national commercial air transportation business entities;
d. aircraft spare parts as well as equipment for aircraft repair and maintenance
acquired by parties appointed by national commercial air transportation business
entities used in the context of providing aircraft maintenance and repair services
to national commercial air transport business entities;
e. trains and spare parts thereof as well as equipment for repair and maintenance
and railway infrastructure supplied to and used by business entities operating
public railway facilities and/or business entities operating public railway
infrastructure;
f. components or materials supplied to parties appointed by business entities

operating public railway facilities and/or business entities operating public railway
infrastructure in the context of manufacturing:
1. trains;
2. spare parts;
3. equipment for repair and maintenance; and/or
4. railway infrastructure,
which will be used by business entities operating public railway facilities and/or
business entities operating public railway infrastructure; and
g. gold bullions other than for state foreign exchange reserves.
Article 26
(1) Certain strategic Taxable Services from outside the Customs Area on whose utilisation
Value Added Tax is not collected include aircraft rental services utilised by national
commercial air transport business entities.
(2) Certain strategic Taxable Services on whose supplies Value Added Tax is not collected
include:

a. services received by national commercial shipping companies, national fishing
companies, national port service provider companies and national river, lake and
ferry transport service provider companies, which include the services of:
1. ship rental;
2. port services, including tugboat services, pilotage services, mooring

services and docking services; and
3. ship maintenance and repair;
b. services received by national commercial air transport business entities, which

include the services of:
1. aircraft rental; and
2. aircraft maintenance and repair; and
c. train maintenance and repair services received by business entities operating

public railway facilities.
Article 27
Further provisions on the types of certain Taxable Goods, requirements and procedures for
Value Added Tax non-collected on Imports and/or Supplies of certain strategic Taxable
Goods as well as Supplies of certain strategic Taxable Services and/or utilisation of certain
strategic Taxable Services from outside the Customs Area referred to in Article 25 paragraph
(1) subparagraph a to subparagraph g and paragraph (2) subparagraph a to subparagraph f
and Article 26 are regulated by a Ministerial Regulation.
CHAPTER VI
IMPORTS OF TAXABLE GOODS EXEMPT FROM IMPORT DUTIES ON
WHICH VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS ARE
NOT COLLECTED
Article 28

(1) Taxable Goods whose imports are exempt from Import Duties remain subject to the
collection of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods
pursuant to statutory tax provisions.
(2) Taxable Goods whose imports are exempt from Import Duties are Taxable Goods
whose imports are exempt from Import Duties pursuant to statutory provisions in the
customs sector.
(3) Excluded from the provisions referred to in paragraph (1), Imports of several Taxable
Goods exempt from Import Duties are not subject to the collection of Value Added Tax
or Value Added Tax and Sales Tax on Luxury Goods, which includes Imports of:
a. gifts for public worship, charity, social or cultural purposes by bodies or

institutions in the field of public worship, charity, social or culture:
1. domiciled in the territory of the Unitary State of the Republic of Indonesia;
2. established pursuant to statutory provisions; and
3. which are non-profit;
b. goods for scientific research and development purposes by:
1. universities;
2. ministries or government agencies that carry out research and/or science

and technology development activities; or
3. legal entities or institutions conducting business and one of their activities

is conducting research or experiments to enhance or develop science and
technology pursuant to statutory provisions;
c. goods for the special needs of persons with disabilities by social agencies or
institutions that take care of persons with disabilities;
d. crates or other packages containing corpses or ashes;
e. cargo load of Indonesian workers who work overseas, students studying abroad,
civil servants, members of the Indonesian National Defence Forces or members
of the State Police of the Republic of Indonesia who serve overseas for a
minimum of 1 (one) year, if the goods are not to be traded and obtain a
recommendation from the local representatives of the Republic of Indonesia;
f. personal effects of passengers, crew members, border crossers and consigned

goods up to a certain threshold pursuant to statutory provisions in the customs
sector;

g. temporary Imported goods pursuant to statutory provisions on temporary
Imports;
h. goods used by cooperation contract contractors for:
1. upstream oil and natural gas business, including exploration and

exploitation; or
2. geothermal operations for indirect utilization which include the assignment

of preliminary surveys and exploration, exploration, exploitation and
utilisation;
i. goods that have been exported and subsequently re-imported in the same
quality as when they were exported;
j. goods that have been exported for repair, work and testing and subsequently re-
imported;
k. goods and materials to be processed, assembled or installed on other goods

eligible for Import facilities for exports;
l. goods and materials or machinery imported by micro, small and medium

businesses or industries or consortia for micro, small and medium businesses or
industries using Import facilities for exports;
m. goods in the context of cooperation/coal mining concession agreements carried

out by contractors of cooperation/coal mining concession agreements with the
following provisions:
1. the contract was signed before 1990;
2. the contract includes provisions on the granting of Import Duty exemptions

or relief on Imports of goods in the context of cooperation/coal mining
concession agreements;
3. the contract does not include provisions on the period of the granting of
Import Duty exemptions or relief; and
4. the imported goods are state property; and
n. gifts/grants for natural disaster relief proposed by:
1. agencies or institutions engaged in the field of public worship, charity,

social or culture;
2. the central government and local governments; or

3. international organisations or foreign non-governmental organisations.
(4) Imports of Taxable Goods on which Value Added Tax or Value Added Tax and Sales Tax
on Luxury Goods are not collected referred to in paragraph (3) are given without using
a Value Added Tax non- collected certificate.
(5) Types of cooperation contracts, criteria for goods and procedures for Value Added Tax
or Value Added Tax and Sales Tax on Luxury Goods non-collected for Taxable Goods
referred to in paragraph (3) subparagraph h shall be implemented pursuant to the
provisions on Import Duty exemptions under statutory provisions in the customs
sector.
CHAPTER VII
INPUT VAT CREDITING
Article 29
(1) Input VAT on acquisitions of Taxable Goods and/or Taxable Services, Imports of
Taxable Goods as well as utilisation of intangible Taxable Goods from outside the
Customs Area within the Customs Area and/or Utilisation of Taxable Services from
outside the Customs Area in respect of:
a. Supplies of certain Taxable Goods that are exempt from Value Added Tax as
referred to in Article 3;
b. Supplies of certain Taxable Services that are exempt from Value Added Tax as
referred to in Article 4;
c. Supplies of certain strategic Taxable Goods that are exempt from Value Added
Tax as referred to in Article 6 paragraph (2); and
d. Supplies of certain strategic Taxable Services that are exempt from Value Added
Tax as referred to in Article 10,
is non-creditable.

(2) Input VAT on acquisitions of Taxable Goods and/or Taxable Services, Imports of
Taxable Goods as well as utilisation of intangible Taxable Goods from outside the
Customs Area within the Customs Area and/or Utilisation of Taxable Services from
outside the Customs Area in respect of Supplies of Taxable Goods and certain
strategic Taxable Services on which Value Added Tax is not collected referred to in
Article 25 paragraph (2) and Article 26 paragraph (2) is creditable if the provisions on
Input VAT crediting under statutory tax provisions are fulfiled.
CHAPTER VIII
EVALUATION
Article 30
(1) Value Added Tax exemptions or Value Added Tax non-collected as regulated under
this Government Regulation are temporary or permanent.
(2) Value Added Tax exemptions or Value Added Tax non-collected referred to in
paragraph (1) are evaluated by considering economic conditions and the impact on
state revenues.
(3) Evaluation referred to in paragraph (2) is carried out by the Minister.
(4) Based on the results of the evaluation referred to in paragraph (3), Imports and/or
Supplies of Taxable Goods or Supplies of Taxable Services and/or Utilisation of Taxable
Services from outside the Customs Area may be subject to Value Added Tax pursuant
to statutory tax provisions.
CHAPTER IX
OTHER PROVISIONS
Article 31
(1) To:
a. Imports and/or Supplies of certain Taxable Goods as referred to in Article 3;
b. Supplies of certain Taxable Services as referred to in Article 4;

c. Imports and/or Supplies of certain strategic Taxable Goods as referred to in
Article 6 paragraph (1) and paragraph (2) and Article 25;
d. utilisation and Supplies of certain strategic Taxable Services as referred to in

Article 10 and Article 26; and
e. Imports of Taxable Goods exempt from Import Duties as referred to in Article 28

paragraph (3),
which are given Value Added Tax exemptions or Value Added Tax non-collected, but
the Value Added Tax has already been collected or paid, the following provisions apply:
a. for the seller Taxable Person for VAT Purposes:
1. the collected Value Added Tax must be remitted into the state treasury;
and
2. Input VAT paid by the seller Taxable Person for VAT Purposes for the
acquisition of Taxable Goods and/or Taxable Services, Imports of Taxable
Goods as well as utilisation of intangible Taxable Goods from outside the
Customs Area within the Customs Area and/or Utilisation of Taxable
Services from outside the Customs Area in respect of the supplies:
a) that should be that are exempt from Value Added Tax, is non-
creditable; or
b) on which Value Added Tax should be non-collected, is creditable if

the provisions on Input VAT crediting under statutory tax provisions
are fulfilled; and
b. for the party subject to the collection:
1. if the party subject to the collection is a Taxable Person for VAT Purposes,
the paid Value Added Tax is creditable if statutory tax provisions are fulfiled;
or
2. if the party subject to the collection is not a Taxable Person for VAT
Purposes, the paid Value Added Tax is a tax that should not otherwise be
payable.
(2) The parties subject to collection referred to in paragraph (1) include:
a. the importer;
b. the buyer of goods;

c. the recipient of services;
d. the party utilising intangible goods from outside the Customs Area; or
e. the party utilising services from outside the Customs Area within the Customs
Area.
Article 32
(1) Taxpayers must pay Value Added Tax payable which has been exempt on Imports
and/or acquisitions of certain strategic Taxable Goods as referred to in Article 6
paragraph (1) subparagraph a and subparagraph k as well as paragraph (2)
subparagraph a, subparagraph i, subparagraph j and subparagraph o or Value Added
Tax payable that is not collected on Imports and/or acquisitions of certain strategic
Taxable Goods as referred to in Article 25 paragraph (1) subparagraph c to
subparagraph g and paragraph (2) subparagraph b to subparagraph f if, within a period
of 4 (four) years from the Imports and/or acquisitions, the said Taxable Goods are:
a. used not for their intended purpose; or
b. transferred to other parties, either in part or in whole.
(2) Excluded from the obligation to repay Value Added Tax on Imports and/or acquisitions
of certain Taxable Goods referred to in paragraph (1), if the certain Taxable Goods
referred to in paragraph (1) are transferred:
a. from the head office to branches or vice versa and/or intra-branches;
b. by national commercial shipping companies, national fishing companies, national

port service provider companies and national river, lake and ferry transport
service provider companies to other parties on sea transport vessels, river
transport vessels, lake transport vessels and ferries, fishing vessels, harbour pilot
boats, tugboats and/or barges as referred to in Article 25 paragraph (1)
subparagraph c and paragraph (2) subparagraph b to be replaced by ships of the
same type with a larger size or capacity; or
c. by state-owned enterprises for paid-up capital in lieu of in the context of holding,

by means of a merger, consolidation, spin-off, split-off and/or business
acquisition if used according to the intended purpose.

(3) Holding referred to in paragraph (2) subparagraph c is the establishment of a parent
company of a state-owned enterprise through company restructuring efforts by
transferring shares from 1 (one) state-owned enterprise to another state-owned
enterprise and establishing a group of state-owned enterprises with one of the state-
owned enterprises as the parent after obtaining approval from the minister who
administers government affairs in the state-owned enterprise sector.
(4) Individuals or entities importing Taxable Goods as referred to in Article 28 paragraph (3)
subparagraph b, subparagraph g, subparagraph h, subparagraph k, subparagraph l
and subparagraph m must pay the non-collected Value Added Tax or Value Added Tax
and Sales Tax on Luxury Goods if, within a period of 4 (four) years from the Import, the
said Taxable Goods are:
a. used not for their intended purpose; or
b. transferred to other parties, either in part or in whole.
(5) Value Added Tax payable referred to in paragraph (1) and paragraph (4) must be paid
by individual or corporate Taxpayers within a maximum period of 1 (one) month from
the time the Taxable Goods are used not for their intended purpose or transferred to
other parties, either in part or in whole.
(6) Value Added Tax that has been paid for the obligations referred to in paragraph (1) and
paragraph (4) is non-creditable.
(7) Further provisions on procedures for the repayment of Value Added Tax that has been
exempt or not collected on Imports and/or acquisitions of certain strategic Taxable
Goods as referred to in paragraph (1) and Value Added Tax or Value Added Tax and
Sales Tax on Luxury Goods that were formerly not collected as referred to in paragraph
(4) are regulated by a Ministerial Regulation.
CHAPTER X
TRANSITIONAL PROVISIONS
Article 33
When this Government Regulation comes into force, the provisions stipulating Value Added
Tax or Value Added Tax and Sales Tax on Luxury Goods non-collected given to Taxable
Goods eligible for Import Duty exemptions as regulated under statutory provisions on Import
Duty exemptions shall comply with the provisions under this Government Regulation.

Article 34
When this Government Regulation comes into force, to:
a. Imports and/or Supplies of certain Taxable Goods and/or Supplies of certain Taxable
Services as referred to in Article 3 and Article 4;
b. Imports and/or Supplies of certain strategic Taxable Goods as referred to in Article 6

paragraph (1) and paragraph (2);
c. Supplies of certain strategic Taxable Services within the Customs Area and/or
the Customs Area as referred to in Article 10;
d. Imports and/or Supplies of certain strategic Taxable Goods as well as supplies and/or
the Customs Area as referred to in Article 25 and Article 26; and
e. Imports of Taxable Goods that are exempt from Import Duties as referred to in Article
28 paragraph (3),
carried out from 1 April 2022 until the enactment of this Government Regulation, the
provisions referred to in this Government Regulation shall apply.
Article 35
When this Government Regulation comes into force, to:
a. Imports and/or Supplies of certain Taxable Goods as referred to in Article 3;
b. Supplies of certain Taxable Services as referred to in Article 4;
c. Imports and/or Supplies of certain strategic Taxable Goods as referred to in Article 6

paragraph (1) and paragraph (2) and Article 25;
d. utilisation of and Supplies of certain strategic Taxable Services as referred to in Article

10 and Article 26; and
e. Imports of Taxable Goods exempt from Import Duties referred to in Article 28

paragraph (3),

that are given Value Added Tax exemptions or Value Added Tax non-collected since 1 April
2022 until the enactment of this Government Regulation and Value Added Tax has been
collected or paid, the provisions referred to in Article 31 shall apply.
CHAPTER XI
CLOSING PROVISIONS
Article 36
When this Government Regulation comes into force, semua statutory provisions yang
merupakan peraturan pelaksanaan dari:
a. Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of

Added Tax (State Gazette of the Republic of Indonesia of 2000 Number 262,
amended by Government Regulation Number 38 of 2003 concerning the Amendment
to Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of
Supplement to the State Gazette of the Republic of Indonesia Number 4302);
b. Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of

Certain Strategic Taxable Goods Exempt from Value Added Tax (State Gazette of the
Republic of Indonesia of 2015 Number 247, Supplement to the State Gazette of the
Republic of Indonesia Number 5750) as amended by Government Regulation Number
48 of 2020 concerning the Amendment to Government Regulation Number 81 of 2015
concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from
Value Added Tax (State Gazette of the Republic of Indonesia of 2020 Number 196,
Supplement to the State Gazette of the Republic of Indonesia Number 6549); and
c. Government Regulation Number 50 of 2019 concerning Imports and Supplies of

Certain Means of Transport and Supplies of and Utilisation of Taxable Services Related
to Certain Means of Transport on which Value Added Tax Is Not Collected (State
Gazette of the Republic of Indonesia of 2019 Number 133, Supplement to the State
Gazette of the Republic of Indonesia Number 6366),
are declared to remain valid insofar as they do not contradict the provisions under this
Government Regulation.

Article 37
When this Government Regulation comes into force:
a. Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of

amended by Government Regulation Number 38 of 2003 concerning the Amendment
to Government Regulation Number 146 of 2000 concerning Imports and/or Supplies of
b. Government Regulation Number 81 of 2015 concerning Imports and/or Supplies of

Certain Strategic Taxable Goods Exempt from Value Added Tax (State Gazette of the
Republic of Indonesia of 2015 Number 247, Supplement to the State Gazette of the
Republic of Indonesia Number 5750) as amended by Government Regulation Number
48 of 2020 concerning the Amendment to Government Regulation Number 81 of 2015
concerning Imports and/or Supplies of Certain Strategic Taxable Goods Exempt from
Value Added Tax (State Gazette of the Republic of Indonesia of 2020 Number 196,
c. Government Regulation Number 40 of 2015 concerning Supplies of Clean Water

Exempt from Value Added Tax (State Gazette of the Republic of Indonesia of 2015
Number 145, Supplement to the State Gazette of the Republic of Indonesia Number
5707) as amended by Government Regulation Number 58 of 2021 concerning the
Amendment to Government Regulation Number 40 of 2015 concerning Supplies of
Clean Water Exempt from Value Added Tax (State Gazette of the Republic of Indonesia
of 2021 Number 93, Supplement to the State Gazette of the Republic of Indonesia
Number 6677); and
d. Government Regulation Number 50 of 2019 concerning Imports and Supplies of

Certain Means of Transport and Supplies of and Utilisation of Taxable Services Related
to Certain Means of Transport on which Value Added Tax Is Not Collected (State
Gazette of the Republic of Indonesia of 2019 Number 133, Supplement to the State
Gazette of the Republic of Indonesia Number 6366),
are revoked and declared invalid.

Article 38
This Government Regulation comes into force on the date of promulgation.
For public cognizance, this Government shall be promulgated by placement in the State
Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on 12 December 2022
PRESIDENT OF THE REPUBLIC OF INDONESIA,
signed
JOKO WIDODO
Promulgated in Jakarta
on 12 December 2022
MINISTER OF THE STATE SECRETARIAT OF THE REPUBLIC OF INDONESIA,
signed
PRATIKNO
STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2022 NUMBER 225

ELUCIDATION
OF
GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION NUMBER

49 OF 2022
CONCERNING
VALUE ADDED TAX EXEMPT AND VALUE ADDED TAX OR VALUE ADDED
TAX AND SALES TAX ON LUXURY GOODS NON-COLLECTED ON IMPORTS
AND/OR SUPPLIES OF CERTAIN TAXABLE GOODS AND/OR SUPPLIES OF
CERTAIN TAXABLE SERVICES AND/OR UTILISATION OF CERTAIN
TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA
I. GENERAL
The enactment of Law Number 7 of 2021 concerning the Harmonisation of Tax

Regulations has significantly impacted the basic regulation of subjects, objects and
rates as well as other regulations related to the implementation of tax administration as
regulated under statutory tax provisions applicable in Indonesia. The materials relating
to the regulation of taxable objects and non-taxable objects as well as the provision of
facilities in the field of taxation as stipulated under the Value Added Tax Law are part of
the focus of these basic policy adjustments. The materials stipulated under the Value
Added Tax Law are adjusted to align the direction of fiscal policies with the
government’s strategic plans to optimise state revenues through efforts to expand the
tax base in fairness and legal certainty.
Provisions on the granting of in the field of taxation for certain Taxable Goods and
certain Taxable Services are one of the materials in the Law stipulating Value Added
Tax that are directly affected. These provisions are highly required, mainly for the
success of the sector of high-priority economic activities on a national scale,
encouraging exports that constitute national priorities in certain regions or certain
places, encouraging business development and increasing competitiveness, assisting
in the handling of national natural disasters and national non-natural disasters as well
as facilitating national development as regulated under Article 16B of the Value Added
Tax Law as well as the implementing regulations thereto.

Pursuant to the provisions under Article 16B of the Value Added Tax Law, there is a
restipulation of goods and services objects provided with facilities in the field of
taxation, among others, through the addition of goods and services which were
formerly goods and services not subject to Value Added Tax to be certain Taxable
Goods and certain Taxable Services that are exempt from Value Added Tax or Value
Added Tax non-collected. The facilities in the field of taxation are provided very
selectively and limitedly as well as considering the impact on state revenues.
In maintaining a conducive business climate and national economy as well as

implementing the provisions under Article 16B paragraph (1) of the Value Added Tax
Law, the central government needs to restipulate provisions on the granting of facilities
in the field of taxation in the form of Value Added Tax exemptions and Value Added Tax
non-collected as regulated in several Government Regulations to be integrated under
this Government Regulation.
The provision of facilities in the field of taxation is temporary or permanent. The

government may consider providing the said facilities in the field of taxation no longer
based on considerations of economic conditions and the impact on state revenues.
Further, to avoid deviations in the implementation, the government needs to

supervise. Supervision is carried out if the provided facilities in the field of taxation are
used not according to the intent and purpose of the facilities. Taxpayers utilising
facilities in the field of taxation but not in accordance with the intent and purpose of the
facilities are subject to penalties pursuant to statutory tax provisions.
II. ARTICLE BY ARTICLE
Article 1
Sufficiently clear.
Article 2
Sufficiently clear.
Article 3
Sufficiently clear.
Article 4
Sufficiently clear.
Article 5
Sufficiently clear.
Article 6
Paragraph (1)
Subparagraph (a)
Sufficiently clear.
Subparagraph (b)
Sufficiently clear.
Subparagraph (c)
“Untanned raw hides and skins” refer to untanned raw hides and skins
from animals.
Subparagraph (d)
Sufficiently clear.
Subparagraph (e)
Sufficiently clear.
Subparagraph (f)
“Pets” refer to animals that are specifically kept as animals for sports,
fun and beauty.
Subparagraph (g)
Sufficiently clear.
Subparagraph (h)
“Raw materials for the manufacture of animal feed” refer to feed
ingredients as regulated under statutory provisions in the animal
husbandry and animal health sector.
“Raw materials for the manufacture of fish feed” are the main raw
materials for fish feed as regulated under statutory provisions in the
fisheries sector.
"Feed additives" refer to feed ingredients that do not contain nutrients,

which are primarily used for specific purposes, such as xanthophylls.
“Feed supplements” refer to substances that are naturally contained in

the feed, but the amount needs to be increased by adding them to
feed, such as amino acids, vitamins and so forth.
Subparagraph (i)
Sufficiently clear.
Subparagraph (j)
"The ministry or government agencies that administer government
affairs in the defence or state security sector” refer to, among others,
the Ministry of Defence, the Indonesian National Defence Forces, the
State Police of the Republic of Indonesia, the Maritime Security Agency
and the State Intelligence Agency.
“Special land vehicles” are land vehicles for:

1. combat;
2. patrol; and/or
3. other special transportation used for national defence or

security,
excluding those used by the general public and whose use is inherent
to a particular position.
“Other appointed parties” refer to Indonesian legal entities that fulfil

the legal and formal requirements to procure weapons, ammunition,
bulletproof helmets and jackets or bulletproof vests, special land
vehicles, radars and spare parts thereof for the interest of the ministry
or government agencies that administer government affairs in the
defence or state security sector or non-ministerial government
agencies that are under and responsible to the President through the
coordination of the Head of the Indonesian National Police and have
duties and functions in the field of prevention and eradication of abuse
and illicit traffic of narcotics, psychotropics and precursors and other
addictive substances, except for addictive substances for tobacco and
alcohol.
Subparagraph (k)
“The ministry or government agencies” refer to, among others, the
Ministry of Defence, the Indonesian National Defence Forces, the State
Police of the Republic of Indonesia, the Maritime Security Agency and
the State Intelligence Agency.
“Special land vehicles” are land vehicles for:
1. combat;
2. patrol; and/or
3. other special transportation used for national defence or

security,
excluding those used by the general public and whose use is inherent
to a particular position.
Subparagraph (l)
Sufficiently clear.
Subparagraph (m)
Sufficiently clear.

Subparagraph (n)
Sufficiently clear.
Subparagraph (o)
Sufficiently clear.
Subparagraph (p)
Sufficiently clear.
Subparagraph (q)
Sufficiently clear.
Subparagraph (r)
Sufficiently clear.
Subparagraph (s)
Sufficiently clear.
Subparagraph (t)
“Goods imported by the central government or local governments
intended for the public interest” refer to:
1. purchases financed by the state budget or local budget;

and/or
2. grants received by the central government or local

governments,
which may be directly enjoyed or utilised by the general public or the

people and do not require certain burdens to obtain benefits, for
example, a street lighting project or the construction of a bridge for the
public interest where the community does not have to pay to pass.
Subparagraph (u)
Sufficiently clear.
Subparagraph (v)
Sufficiently clear.
Paragraph (2)
Subparagraph (a)
Sufficiently clear.
Subparagraph (b)
Sufficiently clear.
Subparagraph (c)
Sufficiently clear.
Subparagraph (d)
Sufficiently clear.
Subparagraph (e)
Sufficiently clear.
Subparagraph (f)
See the elucidation of paragraph (1) subparagraph f.
Subparagraph (g)
Sufficiently clear.
Subparagraph (h)
See the elucidation of paragraph (1) subparagraph h.
Subparagraph (i)
“Public flats” refer to flats organised to fulfil housing needs for low-
income people.
“Flat units” refer to flat units whose main purpose is to be used

separately with the main function as a residence and having means of
access to public roads.
Subparagraph (j)
"Public housing" refers to houses organised to fulfil housing needs for
low-income people as regulated under the Law concerning housing
and residential areas.
Subparagraph (k)
Sufficiently clear.
Subparagraph (l)
Sufficiently clear.
Subparagraph (m)
Sufficiently clear.
Subparagraph (n)
See the elucidation of paragraph (1) subparagraph j.
Subparagraph (o)
See the elucidation of paragraph (1) subparagraph k.
Subparagraph (p)
Sufficiently clear.
Subparagraph (q)
Sufficiently clear.
Subparagraph (r)
Sufficiently clear.
Subparagraph (s)
Sufficiently clear.
Subparagraph (t)
Sufficiently clear.
Article 7
Sufficiently clear.
Article 8
Sufficiently clear.
Article 9
Sufficiently clear.
Article 10
Letter a
Sufficiently clear.
Letter b
Sufficiently clear.
Letter c
Sufficiently clear.
Letter d
Sufficiently clear.
Letter e
Sufficiently clear.
Letter f
Sufficiently clear.
Letter g
Sufficiently clear.
Letter h
“Public transport services on water” are water transport services as
stipulated in the Law concerning shipping.
Letter i
Sufficiently clear.
Letter j
Sufficiently clear.
Letter k
Sufficiently clear.
Letter l
Sufficiently clear.
Letter m
Sufficiently clear.
Article 11
Paragraph (1)
Sufficiently clear.
Paragraph (2)
Sufficiently clear.
Paragraph (3)
Subparagraph (a)
Sufficiently clear.

Subparagraph (b)
“Health experts” refer to, among others, nutritionists, physiotherapists
and acupuncturists as regulated under statutory provisions in the
healthcare worker sector.
Subparagraph (c)
Sufficiently clear.
Subparagraph (d)
Sufficiently clear.
Subparagraph (e)
“Psychiatrists” refer to specialist doctors in psychiatry as regulated
under statutory provisions in the healthcare worker sector.
Paragraph (4)
Sufficiently clear.
Paragraph (5)
Sufficiently clear.
Paragraph (6)
Sufficiently clear.
Article 12
Paragraph (1)
“Non-profit organisations” refer to organisations in the form of foundations
or other forms with the following characteristics:
a. the entity’s resources are sourced from donors that do not expect
repayment or economic benefits commensurate with the number
of resources they provide;
b. producing goods and/or services without the aim of generating

profits, but if the entity generates profits, the amount is never
distributed to the founders or owners of the entity; and
c. there is no ownership as is common in business organisations,

implying that ownership in non-profit organisations cannot be sold,
transferred or redeemed or such ownership does not reflect the
proportion of the distribution of the entity’s resources upon
liquidation or dissolution of the entity,
according to financial accounting standards concerning financial reporting

non-profit organisations.
Paragraph (2)
Subparagraph (a)
“Orphanage and nursing home services” refer to social care services

organised by technical implementing units of the central government
and local governments or non-profit organisations to carry out social
rehabilitation for 1 (one) type of target to restore and develop the ability
of persons experiencing social dysfunction to be able to reasonably
carry out their social functions as regulated under statutory provisions
in the social welfare sector.
Orphanage and nursing home services include halfway houses, social

rehabilitation centres, social protection homes, integrated centres and
centres.
Subparagraph (b)
Sufficiently clear.
Subparagraph (c)
Sufficiently clear.
Subparagraph (d)
“Rehabilitation institution services” refers to services by service
institutions/units for social rehabilitation for more than 1 (one) type of
target to restore and develop the ability of persons experiencing social
dysfunction to be able to reasonably carry out their social functions as
regulated under statutory provisions in the social welfare sector.
People with social dysfunction include people with physical disabilities,

people with intellectual disabilities, people with mental disabilities,
people with sensory disabilities, prostitutes, homeless people,
beggars, people formerly suffering from chronic illnesses, former
convicts, former narcotics addicts, users of psychotropic with
addiction, people with HIV/AIDS (ODHA), victims of violence, disaster
victims, victims of human trafficking, abandoned children and children
with special needs.
Subparagraph (e)
Sufficiently clear.
Subparagraph (f)
Sufficiently clear.
Article 13
Sufficiently clear.
Article 14
Letter a
Sufficiently clear.
Letter b
Sufficiently clear.
Letter c
Number 1
“Finance leases” refer to finance leases in the form of financing for the
supply of goods for use by debtors that substantially transfer the
benefits and risks of the financed goods pursuant to statutory
provisions on financing.
Number 2
“Factoring” refers to financing in the form of purchasing accounts
receivable pursuant to statutory provisions on financing.
Number 3
"Credit card business" refers to financing by card issuers for purchases
with payments in instalments by debtors using credit cards.
Number 4
“Consumer financing” refers to financing for the procurement of goods
and/or services required by the debtors for use/consumption and not
for business purposes (productive activities) pursuant to statutory
provisions on financing.
Letter d
Sufficiently clear.
Letter e
Sufficiently clear.
Article 15
Paragraph (1)
Subparagraph a
“Loss insurance” refers to general insurance and sharia general
insurance as regulated under statutory provisions in the insurance
sector.
Subparagraph b
“Life insurance” refers to life insurance and sharia life insurance as
regulated under statutory provisions in the insurance sector.
Subparagraph c
“Reassurance” refers to reassurance and shariah reassurance as
regulated under statutory provisions in the insurance sector.
Paragraph (2)
Sufficiently clear.
Paragraph (3)
Subparagraph a
Sufficiently clear.
Subparagraph b
Sufficiently clear.

Subparagraph c
Sufficiently clear.
Subparagraph d
Sufficiently clear.
Subparagraph e
Sufficiently clear.
Subparagraph f
“Distribution of insurance products” refers to, among others, services
by finance companies or banks to insurance companies or sharia
insurance companies to market insurance products in the context of
cooperation in insurance contracts for financing objects.
Subparagraph g
Sufficiently clear.
Article 16
Paragraph (1)
Sufficiently clear.
Paragraph (2)
Sufficiently clear.
Paragraph (3)
Sufficiently clear.
Paragraph (4)
Subparagraph a
"Early childhood education" refers to, among others, kindergarten,
raudatul athfal or other equivalent forms.
Subparagraph b
“Basic education” refers to, among others, elementary schools and
madrasah ibtidaiyah or other equivalent forms as well as junior high
schools and junior high schools and madrasah tsanawiyah or other
equivalent forms.
Subparagraph c
“Middle education” refers to, among others, senior high schools,
madrasah aliyah, vocational high schools and vocational madrasah
aliyah or other equivalent forms.
Subparagraph d
“Higher education” refers to, among others, academies, polytechnics,
high schools, institutes or universities.
Paragraph (5)
Subparagraph a
Sufficiently clear.

Subparagraph b
“Early childhood education” refers to, among others, playgroups, day
care centres or other equivalent forms.
Subparagraph c
Sufficiently clear.
Subparagraph d
Sufficiently clear.
Subparagraph e
Sufficiently clear.
Subparagraph f
Sufficiently clear.
Subparagraph g
Sufficiently clear.
Subparagraph h
Sufficiently clear.
Paragraph (6)
Sufficiently clear.
Article 17
Paragraph (1)
Non-advertising broadcasting services are known as public service
announcements as regulated under statutory provisions in the broadcasting
sector.
Paragraph (2)
Sufficiently clear.
Paragraph (3)
Sufficiently clear.
Paragraph (4)
Sufficiently clear.
Article 18
Sufficiently clear.
Article 19
Paragraph (1)
Sufficiently clear.
Paragraph (2)
Sufficiently clear.
Paragraph (3)
Subparagraph a
Sufficiently clear.
Subparagraph b

Sufficiently clear.
Subparagraph c
Sufficiently clear.
Subparagraph d
Sufficiently clear.
Subparagraph e
“Employee transportation” refers to the activity of transporting
employees/workers from and to work provided by the employer to the
employees/workers.
Example:
Company A provides transport services to and from the factory in
Bekasi City for their employees who live in Bogor City. Supplies of
transport services by Company A to its employees are exempt from
Value Added Tax. If Company A in providing transport services to its
employees uses the vehicles provided by a transportation company,
the provision of the vehicles by the transportation company to
Company A is subject to Value Added Tax collection.
Subparagraph f
“School transportation” refers to the activity of transporting students
from and to schools to students by schools and the government.
Example:
School A provides transport services to and from the school for its
students. Supplies of transport services by School A to its students are
exempt from Value Added Tax. If schools and the government in
providing transport services use vehicles provided by a transportation
company, the provision of the vehicles by the transportation company
to schools and the government is subject to Value Added Tax
collection.
Subparagraph g
Sufficiently clear.
Subparagraph h
“Public goods transport” refers to the activity of transporting goods
that fulfil the provisions on public goods transport as regulated under
statutory provisions in the goods transportation on the road sector.
Subparagraph i
“Special freight” refers to the activity of transporting goods that
complies with the provisions on special freight as regulated under
statutory provisions in the road freight sector.
Paragraph (4)
Sufficiently clear.
Paragraph (5)
Sufficiently clear.
Article 20
Sufficiently clear.
Article 21
Paragraph (1)
Sufficiently clear.
Paragraph (2)
An example of domestic air transport services which constitute an integral
part of foreign transport services:
a. Flights from London-Jakarta-Yogyakarta-Denpasar summarised in 1

(one) ticket are exempt from Value Added Tax. However, if the
flights from Jakarta-Yogakarta and Denpasar have separate tickets,
they remain subject to Value Added Tax even though they are
issued overseas; or.
b. Flights from Jakarta-Medan-Singapore summarised in 1 (one) ticket

are exempt from Value Added Tax. However, if the flight from
Medan-Singapore is cancelled after arriving in Medan, the flight from
Jakarta-Medan is subject to Value Added Tax and is collected when
the passenger concerned requests a refund of the ticket price.
Article 22
Sufficiently clear.
Article 23
Sufficiently clear.
Article 24
Sufficiently clear.
Article 25
Paragraph (1)
Subparagraph a
Water transport equipment includes combat/patrol boats and
unmanned combat/patrol boats as well as weapons attached to the
boats. Air transport equipment includes combat aircraft and unmanned
aircraft as well as weapons attached to the aircraft.
Subparagraph b
Sufficiently clear.
Subparagraph c
“Their business” refers to the entrepreneur’s main business in the
field of commercial shipping, fishing, port service provider or river, lake
and ferry transport service providers.
However, business permits in the field of sea transport services issued

by the minister who administers government affairs in the
transportation sector, including sea transport shipping business
permits, do not automatically entitle the permit holder to Value Added
Tax facilities.
Subparagraph d
Sufficiently clear.
Subparagraph e
Sufficiently clear.
Subparagraph f
Sufficiently clear.
Subparagraph g
Sufficiently clear.
Subparagraph h
“Gold bullions” refer to gold in the form of bars with the lowest gold
content of 99.99% (ninety-nine point nine percent) as evidenced by a
certificate, including gold bullions whose gold ownership is digitally
(electronically) recorded.
Paragraph (2)
Subparagraph a
See the elucidation of paragraph (1) subparagraph a.
Subparagraph b
See the elucidation of paragraph (1) subparagraph c.
Subparagraph c
Sufficiently clear.
Subparagraph d
Sufficiently clear.
Subparagraph e
Sufficiently clear.
Subparagraph f
Sufficiently clear.
Subparagraph g
See the elucidation of paragraph (1) subparagraph h.
Article 26
Paragraph (1)
Sufficiently clear.
Paragraph (2)

Subparagraph a
“National fishing companies” refer to national fishing companies
conducting fishing activities as regulated under statutory provisions in
the fishery sector.
Subparagraph b
Sufficiently clear.
Subparagraph c
Sufficiently clear.
Article 27
Sufficiently clear.
Article 28
Sufficiently clear.
Article 29
Sufficiently clear.
Article 30
Sufficiently clear.
Article 31
Sufficiently clear.
Article 32
Sufficiently clear.
Article 33
Sufficiently clear.
Article 34
Sufficiently clear.
Article 35
Sufficiently clear.
Article 36
Sufficiently clear.
Article 37
Sufficiently clear.
Article 38
Sufficiently clear.

SUPPLEMENT TO THE STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 6833


Peraturan Pemerintah Nomor - 49 TAHUN 2022 (ENGLISH)

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Peraturan Pemerintah Nomor - 49 TAHUN 2022 (ENGLISH)

Uploaded by

Copyright:

Available Formats

GOVERNMENT OF THE REPUBLIC OF INDONESIA

BY THE GRACE OF ALMIGHTY GOD

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

1. Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

Referred to herein this Government Regulation:

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

6. Supply of Taxable Goods is any supply of Taxable Goods.

8. Supply of Taxable Services is any supply of Taxable Services.

The regulatory scope under this Government Regulation includes:

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

a. polio vaccine in the context of implementing the National Immunisation Week

b. general textbooks, holy scriptures and religious textbooks; and

c. Taxable Goods received by ministries, agencies or institutions that handle

(2) General textbooks referred to in paragraph (1) subparagraph b include:

a. educational books pursuant to statutory provisions on the book system; and

b. general books that contain educational elements.

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

b. construction services supplied by contractors for the construction of buildings

1. the state budget;

2. the local budget; and/or

c. Taxable Services other than construction services received by ministries, agencies or

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

c. untanned raw hides and skins;

d. livestock, the criteria and/or details of which are regulated by a Ministerial

e. seeds and/or pips from agricultural, plantation, forestry, animal husbandry or

j. weapons, ammunition, bulletproof helmets and jackets or bulletproof vests,

1. the ministry or government agencies that administer government aﬀairs in

2. non-ministerial government agencies that are under and responsible to the

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

k. components or materials that have not been manufactured domestically, which

1. the ministry or government agencies that administer government aﬀairs in

2. non-ministerial government agencies that are under and responsible to the

l. weapons, ammunition, military apparatus and military equipment belonging to

1. the ministry that administers government affairs in the defence sector;

2. the Indonesian National Defence Forces; or

3. parties appointed by the ministry that administers government aﬀairs in the

n. special presidential service vehicles imported by presidential agencies or parties

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

4. asbestos, slate, semi-precious stones, limestones, pumice, gemstones,

s. liquified natural gas and compressed natural gas;

t. goods imported by the central government or local governments intended for

v. human therapeutic materials, blood grouping and tissue-type materials imported

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

c. untanned raw hides and skins;

d. livestock, the criteria and/or details of which are regulated by a Ministerial

e. seeds and/or pips from agricultural, plantation, forestry, animal husbandry or

i. proprietary public ﬂat units whose acquisition is ﬁnanced through subsidised

exceeding 36 m2 (thirty-six square meters);

2. the construction refers to the regulation of the minister who administers

3. is the ﬁrst residential unit owned, self-used as a residence and not

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

n. weapons, ammunition, bulletproof helmets and jackets or bulletproof vests,

1. the ministry or government agencies that administer government aﬀairs in

2. non-ministerial government agencies that are under and responsible to the

o. components or materials acquired by state-owned enterprises engaged in the

1. the ministry or government agencies that administer government aﬀairs in

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

4. asbestos, slate, semi-precious stones, limestones, pumice, gemstones,

t. liquified natural gas and compressed natural gas.

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

Dokumen ini dipublikasikan ulang oleh www.perpajakan.id

b. clean water that is ready to drink (drinking water),