NO. 370/kmk. 03/2003 dated august 21, 2003




НазваNO. 370/kmk. 03/2003 dated august 21, 2003
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DECREE OF THE MINISTER OF FINANCE

NO. 370/KMK.03/2003 DATED AUGUST 21, 2003

ON THE EXEMPTION FROM VALUE ADDED TAX ON THE IMPORT

AND/OR DELIVERY OF CERTAIN TAXABLE GOODS AND/OR

PROVISION OF CERTAIN TAXABLE SERVICES


THE MINISTER OF FINANCE,


Considering :


that in the framework of implementing Government Regulation No. 38/2003 on the Amendment to Government Regulation No. 146/2000 on the import and/or delivery of certain taxable goods or provision of certain taxable services exempted from value added tax, it is necessary to stipulate a decree of the Minister of Finance on the Exemption from Value Added Tax on the import and/or delivery of certain taxable goods or the provision of certain taxable services;


In view of :


  1. Law No. 8/1983 on value added tax on goods and services and sales tax on luxury goods (Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as already amended several times and the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);




  1. Government Regulation No. 143/2000 on the implementation of Law No. 8/1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as already amended by Government Regulation No. 24/2002 (Statute Book of 2002 No. 48, Supplement to Statute Book No. 4199);




  1. Government Regulation No. 146/2000 on the import and/or delivery of certain taxable goods or provision of certain taxable services exempted from value added tax (Statute Book of 2000 No. 262, Supplement to Statute Book No. 4302);




  1. Presidential Decree No. 228/M/2001;




  1. Decree of the Minister of Finance No. 353/KMK.03/2001 on definitions of general text books, holy books and religious teaching books having their import and/or delivery exempted from value added tax.




  1. Decree of the Minister of Finance No. 524/KMK.03/2001 on definition of modest house, very modest house, modest flat, student dormitory as well as other housing having their delivery exempted from value added tax as already amended by Decree of the Minister of Finance No. 248/KMK.03/2002.


DECIDES :


To stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON THE EXEMPTION FROM VALUE ADDED TAX ON THE IMPORT AND/OR DELIVERY OF CERTAIN TAXABLE GOODS AND/OR PROVISION OF CERTAIN TAXABLE SERVICES.


Article 1


Referred to in this decree as :


1. Certain taxable goods shall be :


  1. Weapon, ammunition, on-water transport, under-water transport, air transport, land transport, armored vehicle, patrol vehicles and other special transport vehicle as well as their spare part;

  2. Components or materials not yet made in the country, which are used in the manufacturing of weapons and ammunition for the need of the Defense Ministry or Indonesian Military (TNI) or Indonesian Police (POLRI);

  3. Polio Vaccine in the framework of implementing the National Immunization Program (PIN);

  4. General text books, holy books and religious teaching books;

  5. Ship, river transport vessel, lake transport ship and ferry ships, pilot boat, tug boat, fishing ship, vessel and spare part as well as navigation and human safety equipment;

  6. Aircraft and spare part as well as aviation or human safety equipment, equipment for repairing and maintenance;

  7. Train and spare part as well as equipment for repairing or maintenance as well as infrastructures;

  8. Components or parts used for manufacturing train, spare part, equipment for repairing or maintenance as well as infrastructures, which will be used by PT (PERSERO) Kereta Api Indonesia;

  9. Equipment and spare part used by the Defense Ministry, TNI for provision of border data and aerial pictures of the territory of the Republic of Indonesia to support national defense; and

  10. Modest house, very modest house, modest flat, student dormitory as well as other housing with definition stipulated by the Minister of Finance after considering the recommendation of the Minister of Resettlement and Regional Infrastructure.


2. Certain taxable services shall be :


a. Services received by national shipping companies, fishing companies, seaport service providers or river, lake, ferry transport service providers, including :

1) ship rental services;

2) seaport services, covering towering, piloting, berthing and anchoring services; and

3) ship repairing and maintenance (docking) services.


b. Services received by national commercial airliners, including :

1) aircraft rental services;

2) aircraft maintenance or repairing services.


c. Train maintenance or repairing services received by PT (PERSERO) Kereta Api Indonesia;


d. Services rendered by contractors for contract work of building as meant in point 1 letter j and building of places solely used for worship purposes;


e. Rental services of modest flat, modest house and very modest house; and


f. Services received by the Defense Ministry or TNI, utilized in the framework of provision of border data and aerial pictures of the territory of the Republic of Indonesia to support national defense.


3. On-water and under-water carriers as meant in point 1 letter a, including warship.


4. Air carriers as meant in point 1 letter a, including fighting planes


5. Land transport as meant in point 1 letter a, including carriers of TNI or POLRI personnel.


6. National shipping companies or sea transport providers shall be Indonesian statutory bodies or business entities providing transport services by using Indonesian flagged ship or foreign ships on the basis of rent for a specified period or trip or agreement and already securing Shipping Business License (SIUP) from the Ministry of Communications.


7. National river, lake and ferry transport services providers shall be Indonesian statutory bodies or business entities providing river, lake crossing and ferry transport services by using Indonesian flagged ships and already securing business license from the Ministry of Communications.


8. National commercial airlines shall be Indonesian statutory bodies providing air transport services for the public by collecting payment and already securing business license from the Ministry of Communications.


9. Other appointed parties or appointed parties shall be Indonesian statutory bodies or business entities fulfilling the requirements legally and formally for procurement of certain taxable goods exempted from value added tax as meant in this decree.


Article 2


(1) The import of the certain taxable goods as meant in Article 1 point 1 letter a, executed by the Defense Ministry or TNI or POLRI or other parties appointed by the Defense Ministry or TNI or POLRI shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 point 1 letter a to the Defense Ministry or TNI or POLRI shall be exempted from value added tax.


(3) The Defense Ministry or TNI or POLRI importing or receiving the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


(4) Other parties appointed by the Defense Ministry, TNI or POLRI to import the certain taxable goods as meant in paragraph (1) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 3


(1) The import of the certain taxable goods as meant in Article 1 point 1 letter b, executed by PT (PERSERO) PINDAD shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 point 1 letter b to PT (PERSERO) PINDAD shall be exempted from value added tax.


(3) PT (PERSERO) PINDAD importing or receiving the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 4


(1) The import of the certain taxable goods as meant in Article 1 point 1 letter c shall be exempted from value added tax.


(2) Individual or agencies importing or receiving the delivery of the certain taxable goods as meant in paragraph (1) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 5


(1) The import or delivery of the certain taxable goods as meant in Article 1 point 1 letter d shall be exempted from value added tax.


(2) Individuals or agencies importing or receiving the delivery of the certain taxable goods as meant in paragraph (1) shall not be obliged to have Certificate of Exemption from value added tax issued by the Director General of Taxation.


(3) Individuals or agencies importing or receiving the delivery of the certain taxable goods as meant in paragraph (1), which still need ratification as general text books or  religious teaching books as meant in Article 1 paragraph (3) and Article 3 paragraph (3) of Decree of the Minister of Finance No. 353/KMK.03/2001 on definitions of general text books, holy books and other religious teaching books having their import and/or delivery exempted from value added tax shall be excluded from the provision as meant in paragraph (2).


Article 6


(1) The import of the certain taxable goods as meant in Article 1 paragraph (1) letter d, which are executed and used national shipping companies or fishing companies or seaport service providers or river, lake-crossing and ferry service providers in accordance with their business activities shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 paragraph (1) letter d to and for use by national shipping companies or fishing companies or seaport service providers or river, lake-crossing and ferry service providers in accordance with their business activities shall be exempted from value added tax.


(3) National shipping companies or fishing companies or seaport service providers or river, lake-crossing and ferry service providers importing or receiving the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


(4) The spare part as well as navigation and human safety navigation as meant in Article 1 point 1 letter e shall be as stipulated in Attachment I to this decree.


Article 7


(1) The import of the certain taxable goods as meant in Article 1 paragraph (1) letter f, which are executed and used by national commercial airliners and certain taxable goods in the form of spare part as well as equipment for repairing or maintenance of aircraft as meant in Article 1 point 1 letter f, which is executed by parties appointed by national commercial airliners to be used for provision of aircraft maintenance or repairing services for national commercial airliners shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 paragraph (1) letter d to and for use by national commercial airliners and certain taxable goods in the form of spare parts as well as equipment for repairing or maintenance of aircraft as meant in Article 1 point 1 letter f to parties appointed by national commercial airliners to be used for provision of aircraft maintenance or repairing services for national commercial airliners shall be exempted from value added tax.


(3) National commercial airliners or parties appointed by national commercial airliners, which import or receive the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


(4) The spare part as well as repairing or maintenance equipment as meant in Article 1 point 1 letter f shall be as stipulated in Attachment II to this decree.


Article 8


(1) The import of the certain taxable goods as meant in Article 1 paragraph (1) letter g, by PT (PERSERO) Kereta Api Indonesia shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 paragraph (1) letter g to PT (PERSERO) Kereta Api Indonesia shall be exempted from value added tax.


(3) PT (PERSERO) Kereta Api Indonesia importing or receiving the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


(4) The spare part and equipment for repairing or maintenance as meant in Article 1 point 1 letter g shall be as stipulated in Attachment III to this decree.


Article 9


(1) The import of the certain taxable goods as meant in Article 1 point 1 letter h, by parties appointed by PT (PERSERO) Kereta Api Indonesia shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 point 1 letter h to the parties appointed by PT (PERSERO) Kereta Api Indonesia shall be exempted from value added tax.


(3) The parties appointed by PT (PERSERO) Kereta Api Indonesia importing or receiving the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 10


(1) The import of the certain taxable goods as meant in Article 1 point 1 letter i, executed by the Defense Ministry or TNI or parties appointed by the Defense Ministry or TNI shall be exempted from value added tax.


(2) The delivery of the certain taxable goods as meant in Article 1 point 1 letter a to the Defense Ministry or TNI shall be exempted from value added tax.


(3) The Defense Ministry or TNI importing or receiving the delivery of the certain taxable goods as meant in paragraphs (1) and (2) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


(4) Parties appointed by the Defense Ministry or TNI, which import the certain taxable goods as meant in paragraph (1) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 11


(1) The delivery of the certain taxable services as meant in Article 1 point 1 letter j shall be exempted from value added tax.


(2) Individuals or agencies receiving the delivery of the certain taxable services as meant in paragraph (1) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 12


(1) The delivery of the certain taxable services as meant in Article 1 point 2 shall be exempted from value added tax.


(2) Individuals or agencies receiving the delivery of the certain taxable services as meant in paragraph (1) shall have Certificate of Exemption from value added tax issued by the Director General of Taxation.


Article 13


(1) Applications for securing certificate of exemption from value added tax shall be submitted to the Director General of Taxation.


(2) Based on the applications for certificate of exemption from value added tax, the Director General of Taxation shall make decision in 5 (five) working days after the applications are received completely.


Article 14


(1) The Defense Ministry or TNI or POLRI or individuals or agencies importing the certain taxable goods exempted from value added tax as meant in this decree shall calculate value added tax by themselves and mention the amount of the value added tax in import declarations.


(2) The import of the certain taxable goods exempted from value added tax as meant in this decree shall not need tax payment form.


(3) The Defense Ministry or TNI or POLRI or individuals or agencies importing the certain taxable goods exempted from value added tax as meant in this decree shall give up certificate of exemption from value added tax and the import declarations as meant in paragraph (1) to the Director General of Customs and Excise.


(4) After receiving the documents as meant in paragraph (3), the Director General of Customs and Excise shall put seal "VALUE ADDED TAX IS EXEMPTED IN ACCORDANCE WITH GOVERNMENT REGULATION NO. 146/2000 as already amended by government REgulation NO. 38/2003" as well as mention no. and date of certification of exemption from value added tax on every sheet of import declaration upon the settlement of import documents.


Article 15


(1) Entrepreneurs delivering the certain taxable goods and/or rendering the certain taxable services exempted from value added tax as meant in this decree shall report their businesses to the Director General of Taxation for validation as taxable entrepreneurs in accordance with the taxation provisions in force.


(2) Taxable entrepreneurs delivering the certain taxable goods and/or rendering the certain taxable services exempted from value added tax as meant in this decree shall issue tax invoice and put seal " VALUE ADDED TAX IS EXEMPTED IN ACCORDANCE WITH GOVERNMENT REGULATION NO. 146/2000 as already amended by government REgulation NO. 38/2003"


(3) The seal shall be put on the tax invoice as meant in paragraph (2) after receiving certificate of exemption from value added tax, except certain taxable goods not required for having certificates of exemption from value added tax and provision of certain taxable services exempted from value added tax as meant in this decree.


Article 16


(1) Value added tax becoming due upon the import or acquisition of certain taxable goods shall be remitted to the state cash if in a period of 5 (five) years as from the import or acquisition, the certain taxable goods as meant in Article 1 points 1 letters e, f, g and h turn out to be used not according to the original objective or handed over to other parties partly or wholly.


(2) The value added tax as meant in paragraph (1) shall be remitted to the state cash one month after the taxable goods are sold, handed over or used not according to the original objective.


(3) To taxable entrepreneurs failing to meet the obligation as meant in paragraph (2), the Director General of Taxation can issue underpaid tax assessment as much as the value added tax due plus administrative sanction in the form of fine as high as 2% (two percent) per month for 24 (twenty four) months at the maximum, starting from the moment when the period as meant in paragraph (1) ends to the date of issuance of underpaid tax assessment.


(4) The remitted value added tax as meant in paragraphs (1) and (3) shall not be credited.


Article 17


The provisions as meant in Article 16 shall also apply to :


  1. taxable goods in the form of capital goods, ships, aircraft and train whose import or acquisition secures facilities of government-borne value added tax as meant in Presidential Decree No. 18/1986 on government-borne value added tax on the import and delivery of certain taxable goods and provision of certain taxable services as already amended several times and the latest by Presidential Decree No. 204/1998, granted up to December 31, 2000.




  1. certain taxable goods in the form of ships, aircraft and train whose import or acquisition secures facilities of exemption from value added tax as meant in Government Regulation No. 146/2000 in the import and/or delivery of certain taxable goods and/or provision of certain taxable services exempted from value added tax, granted as from January 1, 2001 to July 14, 2003.


Article 18


(1) Input tax on the import and/or acquisition of taxable goods and/or taxable services used for production certain taxable goods and/or certain taxable services exempted from value added tax as meant in this decree cannot be credited.


(2) Input tax mentioned in import declarations or tax invoices securing the exemption from value added tax as meant in this decree cannot be credited by taxable entrepreneurs importing or receiving the delivery.


Article 19


(1) Value added tax already collected on the import or delivery of certain taxable goods or provision of certain taxable services realized on or after July 14, 2003 until the date of the stipulation of this decree shall be remitted to the state cash in accordance with the provisions in force.


(2) Importers or parties receiving delivery can ask for restitution of value added tax already collected on the import or delivery of the certain taxable goods as meant in paragraph (1) as long as :

  1. the imported or received certain taxable goods constitute certain taxable goods exempted from value added tax on the basis of Government Regulation No. 38/2003, except certain taxable goods, which have been exempted from value added tax previously on the basis of Government Regulation No. 146/2000.

  2. applications for exemption from value added tax have been submitted before the import or delivery of the certain taxable goods as meant in letter a; as well as

  3. the value added tax has not been credited or included into cost.


(3) Parties receiving the provision of certain taxable services can ask for restitution of value added tax already collected on the provision of the certain taxable services as meant in paragraph (1) as long as :

  1. the received certain taxable services constitute certain taxable services exempted from value added tax on the basis of Government Regulation No. 38/2003, except the certain taxable services which have been exempted from value added tax previously on the basis of Government Regulation No. 146/2000; and

  2. the value added tax has not been credited or included into cost.


Article 20


Provisions needed for implementing this decree shall be regulated by a decision of the Director General of Taxation.


Article 21


With the enforcement of this decree, Decree of the Minister of Finance No. 10/KMK.04/201 on the granting and administration of the exempted value added tax on the import and/or delivery of certain taxable goods and/or the provision of certain taxable services as already amended by Decree of the Minister of Finance No. 63/KMK.03/2002 shall be declared null and void.


Article 22


This decree shall come into force as from the date of stipulation and be retroactive to July 14, 2003.


For public cognizance, the decree shall published by placing it in State Gazette of the Republic of Indonesia.


Stipulated in Jakarta

ON August 21, 2003


THE MINISTER OF FINANCE

sgd.

BOEDIONO

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