Ilustrasi. Ministry of Finance building. (foto: Kemenkeu)
JAKARTA, DDTCNews – The government stipulates procedures for the ownership of Withholding Exemption Certificates (SKB) in the exclusion from the imposition of Sales Tax on Luxury Goods on imports or supplies for five types of goods through the Minister of Finance Regulation (MoF Reg.) No. 96/2021.
The five goods include yachts, excursion boats and/or similar vessels specifically designed for the transportation of people, ferries of all kinds and/or yachts for state purposes or public transport.
Next, firearm bullets and/or other firearm bullets for state purposes; aircraft with propulsion for state purposes or commercial air transportation; yachts for tourism business and firearms and/or other firearms for state purposes.
Article 4 of MoF Reg. 96/2021 states that the exclusion from the imposition of Sales Tax on Luxury Goods on imports or supplies of taxable goods (except for yachts) is given to taxpayers without having to hold a Sales Tax on Luxury Goods Withholding Exemption Certificate if the taxable luxury goods have obtained VAT exempt or non-collected incentives pursuant to statutory tax provisions.
Specifically for yachts, the exclusion from the imposition of Sales Tax on Luxury Goods on imports or supplies of the taxable goods is given to taxpayers conducting tourism businesses and holding a Sales Tax on Luxury Goods Withholding Exemption Certificate for every import or supply.
However, if the five taxable luxury goods are not eligible for VAT exempt or non-collected incentives, the exclusion from the imposition of Sales Tax on Luxury Goods is given to taxpayers that hold a Sales Tax on Luxury Goods Withholding Exemption Certificate for every import or supply.
The Sales Tax on Luxury Goods Withholding Exemption Certificate must be held by the taxpayers importing or receiving supplies of taxable luxury goods before submitting the import declaration or receiving supplies.
If taxpayers do not hold a Sales Tax on Luxury Goods Withholding Exemption Certificate or hold a Sales Tax on Luxury Goods Withholding Exemption Certificate after submitting the import declaration or receiving supplies, Sales Tax on Luxury Goods on the imports or supplies of taxable luxury goods continues to be collected or paid.
To obtain the Sales Tax on Luxury Goods Withholding Exemption Certificate, taxpayers may apply for the Sales Tax on Luxury Goods Withholding Exemption Certificate to the director general of taxes electronically via the Directorate General of Taxes webpage or a webpage that is integrated with the Directorate General of Taxes system. (rig)
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