MINISTRY OF FINANCE REGULATIONS NO. 131 YEAR 2024 (PMK 131/2024) CONCERNING THE TREATMENT OF VALUE ADDED TAX ON IMPORT OF TAXABLE GOODS, DELIVERY OF TAXABLE GOODS, DELIVERY OF TAXABLE SERVICES, UTILIZATION OF INTANGIBLE TAXABLE GOODS FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA, AND UTILIZATION OF TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA.
The purpose of this regulation is to implement the aspect of fairness to the citizen in the application of VAT rates, so that for certain taxable goods and services, it is necessary to use other values as a basis for tax imposition.
The following are some of the key provisions of MoF Regulation No. 131/2024:
A. Taxable Entrepreneurs (PKP) who import taxable goods and/or deliver taxable goods that are classified as luxury goods
1) Taxable Entrepreneurs who import taxable goods and/or deliver taxable goods within the customs area which are classified as luxury goods in the form of motor vehicles and other than motor vehicles subject to the Luxury Goods Sales Tax (PPnBM) are subject to VAT.
2) The VAT payable is calculated by multiplying the rate of 12% (twelve percent) with the taxable base (DPP) in the form of selling price or import value.
3) Input Tax on the acquisition of taxable goods and/or taxable services, import of taxable goods, as well as the utilization of intangible taxable goods and/or taxable services from outside the customs area within the customs area in connection with the delivery of taxable goods classified as luxury goods, can be credited in accordance with the prevailing tax regulations.
B. Taxable Entrepreneurs who import taxable goods and/or deliver taxable goods other than those that are classified as luxury taxable goods
1) The import and/or delivery of taxable goods within the customs area by a taxable entrepreneur other than taxable goods classified as luxury goods, delivery of taxable services within the customs area by an entrepreneur, utilization of intangible taxable goods from outside the customs area within the customs area, utilization of taxable services from outside the customs area within the customs area are subject to VAT.
2) The VAT payable is calculated by multiplying the rate of 12% (twelve percent) with the DPP in the form of other values.
3) Other value is calculated at 11/12 (eleven-twelfths) of the import value, selling price, or reimbursement.
4) Input tax on the acquisition of taxable goods and/or services, import of taxable goods, and utilization of intangible taxable goods and/or services from outside the Customs Area within the Customs Area, which in the calculation of VAT payable using taxable base in the form of other values can be credited in accordance with the provisions of laws and regulations in the field of taxation.
C. Other Conditions
1. Taxable Entrepreneurs that use taxable base in the form of:
a) Other values whose provisions have been regulated in the laws and regulations in the field of taxation separately;
b) A certain amount whose provisions have been regulated in the laws and regulations in the field of taxation.
Cannot use the calculation in accordance with Article 2 and Article 3 of MoF Regulation No. 131/2024.
2. Taxable Entrepreneurs who deliver taxable goods classified as luxury goods to buyers with the characteristics of end consumers, the following provisions apply:
a) 01 – 31 January 2025
VAT is calculated by multiplying the 12% rate with the taxable base in the form of other value of 11/12 of the selling price;
b) Starting from 01 February 2025
VAT is calculated by multiplying the 12% rate with the taxable base in the form of selling price or import value.
For Tax Service Assistance, please contact:
Rani Widianti
T. (+6221) 2222-0200
Alvina Oktavia
T. (+6221) 2222-0200
