As the technical regulation of the Minister of Finance (MoF) Regulation stipulating appointment of BUMN as VAT Collector (MoF Regulation No: 85/PMK.03/2012 as lastly amended with MoF Regulation No: 136/PMK.03/2012), the Circular of DGT No: SE-45/PJ/2012 issued on 27 September 2012 explains some issues which have not been regulated in its preceding regulation, as follows:
1. Change of Share Ownership in BUMN
BUMN (State-Owned Company) is an entity in which its 51%---at least---is owned by the Republic of Indonesia, not including its subsidiary company and joint operation or other forms of cooperation.
In case of share ownership change from an entity that makes the entity no longer meets the criteria as BUMN, the entity is automatically considered not a VAT Collector anymore starting from the date stated on the Deed of the ownership change.
2. Tax Invoice Code
a. If BUMN conducts its function as VAT Collector.
The transaction code which shall be stated by the VAT Registered Person as Business Partner (PKP Rekanan) in the Tax Invoice is “03”.
b. If BUMN does not conduct its function as VAT Collector because the transaction is excluded from the VAT Collection by BUMN.
The transaction code which shall be stated by the PKP Rekanan in the Tax Invoice is other than “03”.
3. Collective Tax Invoice
a. PKP Rekanan may issue 1 (one) Tax Invoice which covers all the Taxable Goods and/or Service conducted to the similar BUMN within 1 (one) calendar month (Collective Tax Invoice).
b. As regulated in the VAT Law, the Collective Tax Invoice shall be made at the latest by the end of the transfer month.
4. VAT Collection
a. If the branches of BUMN have conducted the centralization of the VAT payable, the VAT collection for the compliance purpose as VAT Collector conducted by BUMN appointed as the centralization location of the VAT Payable.
b. If BUMN is not a PKP, the VAT collection for the compliance purpose as the VAT Collector is conducted in each business location where transaction with PKP Rekanan takes place.
5. VAT Collection Reporting
a. Regarding with the VAT Collection already conducted, BUMN shall report Form 1107 PUT of the VAT Return in the form of electronic data (e-SPT).
b. Form 1107 PUT shall still be reported by BUMN even though there is no VAT and Sales Tax on Luxury Goods (STLG) collection conducted by BUMN in a certain month. However, the form only requires to be filled with “0” (Zero).
c. Besides reporting the Form 1107 PUT of the VAT Return, in every month, BUMN shall still be mandatory to report Form 1111 of the VAT Return.
6. VAT Remittance
a. VAT collected by BUMN as the VAT Collector shall be remitted to the Postal Office/Designated Bank by using the Tax Payment Slip (SSP) at the latest at 15th day of the following month after the Fiscal Period ends.
b. The remittance due date as mentioned above does not refer to the issuance date of Tax Invoice by PKP Rekanan. Therefore, if BUMN is late in remitting the VAT collected due to the late issuance of Tax Invoice by PKP Rekanan, the late payment shall still be subject to sanction.
c. The SSP shall be:
1) Filled in with the Tax Account Code 411211 and Payment Type Code 900.
2) Completed with Tax Identity Number (NPWP) and the identity of PKP Rekanan; and
3) Signed by BUMN as Remitter on behalf of PKP Rekanan.
7. The transaction among BUMNs or among VAT Collectors
In case such a transaction of Taxable Goods and or Services transfer occurs, the VAT collection shall still be conducted by the recipient/user of Taxable Goods and or Services.
