JAKARTA. The government revised the rules relating to the provision of taxation incentives for the import of goods or goods imported from the Bonded Logistics Center (PLB), free zones, bonded zones, bonded warehouses, Special Economic Zones (KEK), and companies that received Import Facility for Export Purpose (KITE) which are necessary for handling Corona Virus Disease 2019 (Covid-19).
The changes were made by issuing Minister of Finance Regulation (PMK) number 83 / PMK.04 / 2020 which revised the previous provision, that is PMK number 34 / PMK.04 / 2020.
In the latest regulation, the substance has not changed much, but there is a slight adjustment in Article 8 which governs the time period for the provision of facilities, which are affirmative.
Besides, in the latest provision, the government emphasizes that this incentive facility is applicable to the goods whose time of importation or the time of release of goods is carried out since this incentive-granting rule is valid until the Covid-19 non natural disaster status expires.
What is meant by time of importation and release of goods is, first, the date of notification of the arrival of the transport facility or inward manifest. Second, the date of registration of customs declaration of goods released from bonded logistics center, free zones, bonded zones, bonded warehouses, special eco omic zones and from KITE recipient companies.
In addition, the latest provision also emphasizes that goods which import customs declaration documents and goods export customs declaration documents have received a number and date of registration before the status of a non-natural disaster in Covid-19 as a national disaster is revoked, can still receive tax incentives.
The taxation facilities provided include exemption from import duty and / or excise, exemption from Value Added Tax (VAT) or Sales Tax on Luxury Goods (PPnBM), and exemption from Income Tax Article (ITA) 22. To obtain these facilities the importer must submit an application to the Minister of Finance through the Head of the Customs and Excise Office where the goods are imported or released.
The application is submitted electronically through the Indonesia National Single Window System portal and the applicant's identity must be attached, a photocopy of the Taxpayer Identification Number (NPWP), details of the number and type of items that would be subject to incentivest and an explanation of the intended use of the goods.