The government reaffirmed the provision on the exclusion of Sales Tax on Luxury Goods (STLG) on the import or delivery of a number of goods other than motor vehicles.
Several types of goods other than motor vehicles that are not subject to STLG include:
- Bullets of firearms and other firearms for state purposes,
- Aircraft with propulsion for state purposes and commercial air transportation
- Firearms and other firearms for state purposes
- Cruise ships, excursion boats, ferries, and other vessels for transportation
- Yachts for the benefit of the state, public transport, and tourism
The exemption of the imposition of STLG on these goods has previously been regulated in Government Regulation Number 61 of 2002 concerning taxable goods (BKP) which are classified as luxury goods, other than motor vehicles that are subject to STLG.
This provision was then reaffirmed in the Minister of Finance Regulation (PMK) Number 96/PMK.03/2021. In addition to confirming the provisions, it also explains in detail the mechanism and procedures for the exemption of STLG.
The regulation also revokes the previous regulation, namely PMK Number 86/PMK.010/2020 which is an amendment to PMK Number 35/PMK.010/2017.
Mechanism of Facility Provision
In the latest regulation, the government also sets out further details about the mechanism in providing facilities. Among other things, it is asserted that the provision of facilities is adjusted to the status of taxpayers
If the taxpayer has a Value Added Tax (VAT) exemption facility, then the facility can be obtained without the Certificate Exemption (SKB) of STLG.
Taxpayers simply submit a photocopy of the VAT Exemption Letter to the entrepreneur who submits the taxable goods, so that when filling out the tax invoice, a statement is added that the item has received a VAT exemption facility.
In addition, a photocopy of the VAT exemption letter must also be submitted when the importer submits a customs declaration to the Customs and Excise office.
Meanwhile, taxpayers who do not have the VAT exemption facility and who import or receive delivery of yachts must still have a certificate exemption of STLG every time they receive delivery of goods or when importing.
It should be remembered, that the certificate exemption of STLG must be available before the taxpayer submits a customs declaration or receives taxable goods. If not, the taxpayer will still be collected or must pay STLG according to the applicable rate. (rate amount see the table)
| No | STLG Rate | Items |
| 1 | 20% | Luxury residences such as luxury homes, apartments, condominiums, townhouses, and the like with a selling price of IDR 30 billion |
| 2 | 40% |
Hot air balloons and piloted hot air balloons, other aircraft without propulsion. Firearms bullets and other firearms, except for state purposes |
| 3 | 50% |
Aircraft other than those subject to a 40% tariff, except for state purposes or commercial air transportation, such as: Firearms and other firearms, except for state purposes, such as: |
| 4 | 75% |
Luxury yachts, except for state purposes or public transportation, such as cruise ships, excursion boats, and similar vessels designed for the carriage of persons, ferries of all kinds, except for state purpose or public transport. Yachts, except for the state purpose or public transportation or tourism businesses.
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To obtain the certificate exemption of STLG, the taxpayer must submit an application to the Director General of Taxes (DGT) accompanied by supporting documents such as;
- Invoice
- Purchase contract or purchase and sale agreement (or any equivalent document)
- Documents showing the legality as a company in the field of transportation both air and water
- Documents showing as a taxpayer in the tourism sector
To be able to get the certificate exemption of STLG, taxpayers do not have tax problems, such as being free from tax debt (except those determined to be able to postpone or pay in installments), have submitted an Annual Tax Return (SPT) in the last two tax years and a Periodic VAT Return in the last three tax periods.
After having the certificate exemption of STLG, the taxpayer then includes the number and date of the certificate exemption of STLG in the customs declaration document in the import sector.
Abuse of Facility
To ensure that the taxable goods that have received the facility have been used according to their designation, the government will conduct an evaluation.
For example, taxpayers who get the STLG exemption on yacht imports within four years should actually use it for tourism purposes instead of other things. If it is not used for that purpose or turns out to be transferred to another party who is not running a tourism business, then the STLG payable at the time of handing over the yacht must be paid off.
Payment of STLG payable must be made within one month from the time the goods are not used for their original purpose or when they are transferred. Also, the government ensures that the VAT that has been paid cannot be credited.
The government expects that the STLG exemption on the import of yachts can encourage the Indonesian marine tourism industry.
