The government officially expanded the Sales Tax on Luxury Goods (STLG) facility borne by the government for certain vehicles, from April to December 2021.
The government-borne STLG facility will be provided in two periods. The first period will be valid from April 2021 to August 2021 amounting to 50% of the STLG payable. Meanwhile, the second period will take place from September 2021 to December 2021 at 25% of the STLG payable.
The expansion of the STLG facility borne by the government will also be provided for certain vehicles with the following criteria:
- With a capacity of under 10 people, including drivers with other types of vehicles other than sedans or station wagons.
- Using a spark ignition motor or compression flame (diesel or semidiesel).
- Using a system of 1 drive axle (4X2) and 2 drives axle (4X4).
- Engine capacities above 1,500 cc to 2,500 cc.
This is stated in the Minister of Finance Regulation (PMK) Number 31/PMK.010/2021, which was released on 31 March 2021.
The regulation complements the previously released regulations regarding the provision of STLG reduction facilities for vehicles, namely PMK Number 20/PMK.010/2021.
As we know, previously the government only provided government-borne STLG facilities for motor vehicles of sedan or station wagon type and types other than sedans or station wagons with a system of 1 axle drive or 4X2, with a cylinder capacity of 1,500 ccs and below.
This expansion is done because the government considers the reduction of STLG that has been given before has not sufficiently increased the purchasing power of the public in the motor vehicle industry sector.
Making Tax Invoice and Incentive Realization
As with the previous STLG incentive provisions, in the latest regulations, the government also obliges companies that submit motor vehicles, make tax invoices and reports on the realization of the use of STLG facilities borne by the government.
The tax invoice is made by stating the transaction code 01 and a description of the type of goods, including explaining information related to the vehicle such as cylinder capacity, frame number, engine number and Harmonized System (HS) code.
In addition, the tax invoice must also include the statement "STLG borne by the government ...% EKS PMK Number 31/PMK> 010/2021 worth IDR ...".
While the realization report of STLG borne by the government consists of tax invoices and a list of details of certain motor vehicles.
A detailed list of certain motor vehicles must be submitted twice for each tax period. Provided, for transactions made on the 1st-15th of each month the detailed list is submitted not more than three working days after the 15th.
Meanwhile, if the transaction is carried out between the 16th and the end of the tax period, the detailed list shall be submitted no later than three days after the end of the tax period.
The realization report can be submitted through the DGT online channel, namely the www.pajak.go.id page or through the nearest Tax Office (KPP), in case that it cannot be done through the DGT online channel.