DJP Appoints Norton Digital Security Services Company to Collect PMSE VAT

JAKARTA. The Directorate General of Taxes (DGT) has appointed a digital security service provider, Norton LifeLock Singapore Pte. Ltd as the collector of Value Added Tax on trade through electronic systems (PMSE VAT).

The appointment was made in November 2023, along with another digital company, Aptoide, S.A. Thus, the number of digital companies that the DGT has appointed as PMSE VAT collectors is 163 companies.

However, of that number, only 151 companies have collected and deposited PMSE VAT to the DGT worth IDR 16.24 trillion. This amount is an accumulation of PMSE VAT collection that took effect from mid-2020 to the end of November 2023.

Meanwhile, specifically for PMSE VAT collected throughout 2023 amounting to IDR 6.10 trillion. This amount is higher than the collection of PMSE VAT throughout 2022, which amounted to IDR 5.51 trillion.

In addition, the amount of PMSE VAT collected in 2020 and 2021 was IDR 731.4 billion and IDR 3.90 trillion, respectively. 

For information, the provisions governing the appointment of digital companies to collect PMSE VAT are contained in Minister of Finance Regulation (PMK) Number 60/PMK.03/2022.

In the regulation, companies that meet the criteria must collect PMSE VAT of 11% of the transaction value for the delivery of digital content to consumers in Indonesia.

The criteria for companies appointed as PMSE VAT collectors include having a transaction value with Indonesian buyers above IDR 600 million a year or IDR 50 million a month. As well as, having traffic in Indonesia of more than 12 thousand a year or a thousand a month. (ASP/KEN)