BUMN as VAT & STLG Collector Again

Tuesday, 28 May 2013

BUMN as VAT & STLG Collector Again

After almost 10 (ten) years no longer acting as VAT Collector, a State-Owned Corporation (BUMN) is re-assigned as Value Added Tax (VAT) and Sales Tax on Luxury Goods (STLG) Collector. This comes to effect since 1 July 2012, as based on the Minister of Finance (MoF) Regulation Number: 85/PMK.03/2012 as lastly amended with the MoF’s Regulation Number: 136/PMK.03/2012. Previously, referring to the MoF Regulation Number: 547/KMK.04/2000 dated 1 January 2001, BUMN was once assigned as a VAT Collector and  the VAT Collector status was revoked effectively on 1 January 2004 through the prevalence of the MoF’s Regulation Number: 563/KMK.03/2003.

As BUMN performs  this VAT Collector function, all VAT-registered Persons (PKP) transferring the Taxable Goods and/or Services in the Customs Area (re: domestic) to BUMN are now exempted again from the obligation to collect VAT and STLG (Sales Tax on Luxury Goods).

Currently, for normal transactions –referring to those not involving VAT Collectors as the buyer or recipient-, the VAT collection on the transfer of Taxable Goods and/or Service in the Customs Area is performed by the Taxable Goods and/or Service seller or provider as PKP. By contrast, for transactions involving VAT Collectors, the obligation  is solely conducted by the VAT Collectors even though they are  the buyers or the recipients,

Nevertheless, a BUMN may waive its status as VAT Collector and it is  the seller or the provider of the Taxable Goods and/or Service (partner PKP) which should conduct its obligation to collect VAT when the following conditions occur:

  1. The payment with maximum total of IDR 10 million, including VAT and SLTG payable, which is not settled separately;
  2. The payment on the transfer of Taxable Goods and/or Service under the facility of VAT Not Collected or VAT Exemption;
  3. The payment on the transfer of oil and non-oil fuel by PT Pertamina (Persero);
  4. The payment  on the telephone account;
  5. The payment on air transportation service provided by an aviation company; and/or
  6. Other payment for the transfer of goods and/or service not subject to VAT and/or STLG collection.

Obligations for PKP  dealing with BUMN

Even though BUMN performs its function as the VAT Collector, the PKP as the Taxable Goods seller and/or the party transferring Taxable Service (PKP Rekanan) shall still do the following :

  1. Tax Invoice issuance;
  2. Tax Payment Slip (SSP) making; and
  3. Tax reporting.

Tax Invoice Issuance

As stipulated in the same MoF Regulations mentioned above, the time of Tax Invoice issuance for PKP Rekanan is similar to the time of Tax Invoice issuance in common, that is based on which is earlier occurring between:

  1. The time of Taxable Goods and/or Service transfer;
  2. The time of the payment reception in case the reception occurs prior to the Taxable Goods and/or Service transfer; or
  3. The time of installment payment in case of partial transfer of the working stage.

Considering that PKP Rekanan is the party who acknowledges exactly the time of the Taxable Goods and/or Service transfer, it is logical if the Tax Invoice issuance shall still be done by  PKP Rekanan. The issuance is  follows the general tax provisions, including the  number of copies issued by the PKP Rekanan.  

Again, referring to the appendix of the same MoF regulation (read:  the MoF’s Regulation Number: 85/PMK.03/2012 as lastly amended with the MoF’s Regulation Number” 136/PMK.03/2012), the first copy is for BUMN and the second one is for the PKP Rekanan.  

Tax Payment Slip Making

Tax Invoice and Tax Payment Slip are the evidence of VAT collection and remittance. Therefore, the preparation and the issuance are also done by the PKP Rekanan. Tax Payment Slip as the tax remittance tool shall be made in 5 (five) copies and addressed as follows:

  1. The 1st (first) page for the PKP Rekanan;
  2. The 2nd (second) page for the State Treasury Office (KPPN) through a designated Bank or Postal Office;
  3. The 3rd (third) page to be enclosed with the Monthly VAT Return of the PKP Rekanan; and
  4. The 4th (fourth) page for the designated Bank or Postal Office.

Tax Reporting

Even though the VAT Collection is by BUMN as the VAT Collector, the PKP Rekanan still shall report the tax payables on the Taxable Goods and/or Service transfers to BUMN using VAT Return Form 1111, as similar to other regular transaction. However, what needs to be aware of  is the reporting code which is different from that of other transfers to PKP in general. The transfer code to BUMN is 03, whereas the transfer code to regular PKP is 01.

The Obligations of BUMN as the VAT Collector

Considering that BUMN is the party assigned to collect VAT, the VAT remittance is of its responsibility. The time of VAT Collection is the same as  that of Tax Invoice issuance by the PKP Rekanan, as explained above. After remitting the VAT, BUMN is mandatory to report the VAT collection.

Tax Remittance

VAT or STLG on the Taxable Goods and/or Service purchase from the Partner PKP shall be remitted at the latest on 15 of the following month after the period ends. By contrast, PKP in general has longer remittance period on the tax collected, which is at latest before the VAT Return is reported. Moreover, the tax remittance under the prevalence of the MoF Regulation Number: 547/KMK.04/2000 and the DGT’s Decree Number: KEP-382/PJ/2002 was also different. It was within 15 (fifteen) days after the month of the invoice payment.

Tax Reporting

The due date of the VAT reporting is not different from other PKP in general. Like other PKP, BUMN shall report the collected VAT at the latest by the end of the following month after the end of the tax period. The different is on the type of Tax Return used, namely VAT Return  Form 1107-PUT. In addition, this VAT Return should be enclosed with a nominative list of Tax Invoices and Tax Payment Slips with the format based on the Appendix of MoF’s Regulation Number: 136/PMK.03/2012.

Another obligation of BUMN relates to the Tax Invoice issuance by PKP Rekanan.  As the VAT Collector, BUMN shall sign and affix the tax invoice issued with the stamp of “Disetor Tanggal..." (Remitted dated…).


Now, with the re-assignment of BUMN as VAT Collector, there are 5 (five) types of VAT Collector. The rest 4 (four) types are: The State Treasury; The State Treasury (KPKN); Working Contract Contractor on Natural Oil and Gas Company; and Contractor or Authorized Person/License Holder of the Geothermal Resource Mining.

For each type of VAT Collectors, the time of the VAT remittance and reporting is not the same. It is further stipulated by technical regulations of the current VAT Law.

With the variety of tax procedures for the 5 (five) types of VAT Collector, both PKP Rekanan and VAT Collectors should carefully follow which procedure is proper. In addition, especially for PKP Rekanan, VAT overpayment potentialy occurs when their majority sales are to VAT Collectors.

Speaking of the potential risk of VAT overpayment by PKP Rekanan, the tax regulation has anticipated the condition. Article 9 paragraph (4) letter b of the Income Tax Law (Law No. 8 Year 1983 as lastly amended with Law No. 42 Year 2009) stipulates that VAT overpayment can be refunded every period. This is unlike other regular PKP which should wait until the end of the year to apply for the refund. The requirement is the signature and the stamp of  “Disetor Tanggal...” from BUMN, as explained above.

As to conclude, for PKP making transactions with VAT Collectors, the above matters explained in this article are some of the things to be concerned. From accounting perspective, there are other measures should be taken for the transactions involving BUMN as VAT Collector, among others, the internal accounting system and mechanism which record journal entries related to the transactions. The main purpose of all is of course to simplify the tax administration which complies with the tax regulations.

Minimagz Edition 7

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