JAKARTA. The number of e-commerce businesses that are obliged to collect Value Added Tax (VAT) has increased, after the Directorate General of Taxes (DGT) appointed three more companies, namely UpToDate, Inc, Cambridge University Press & Assessment UK and Prezi, Inc.
UpToDate, Inc is a company that produces software in the health sector. While Cambridge Press & Assessment UK is a publishing and research institution that is part of the University of Cambridge. Then Prezi, Inc is a communication technology company.
The appointment of the three companies was made in March 2023. Thus, the three companies have been able to collect PMSE VAT since the April 2023 tax period.
Meanwhile, in addition to adding three companies, the DGT also revoked the appointment of one PMSE VAT collector company, namely Bex Travel Asia Pte. Ltd. Currently, the total number of companies that have been appointed as PMSE VAT collectors is 144 companies.
Since the PMSE VAT collection provisions took effect in mid-2020 until 31 March 2023, the amount of tax revenue successfully paid reached IDR 11.7 trillion. With details as follows:
- The year 2020: IDR 731.4 billion
- The year 2021: IDR 3.9 trillion
- The year 2022: IDR 5.51 trillion
- The year 2023 (as of March 31): IDR 1.53 trillion
For information, the provisions regarding the collection of PMSE VAT were contained in the Minister of Finance Regulation (PMK) Number 60/PMK.03/2022. According to the regulation, in addition to collecting VAT, it is also obliged to make proof of VAT collection, deposit VAT, and report it. (ASP/KEN)
