News
PIB as Certain Document Equally Treated as Tax Invoice

Friday, 21 September 2012

PIB as Certain Document Equally Treated as Tax Invoice

Goods Import Declaration (PIB) has long been equally treated as Tax Invoice. Finally, through the Regulation No.: PER-27/PJ/2011 and the Circular No.: SE- 71/PJ/2011 dated 19 September 2011,  DGT affirms that PIB shall be equally treated as Tax Invoice, only if it meets the  following criteria:

1. Mentioning the identity of the goods owner (name, address and Tax ID Number); and

2. Enclosed with SSP (Tax Payment Slip), SSPCP (Customs, Excise and Tax Payment Slip), and/or the tax collection slip by the Director General of Customs and Excise (DGCE), mentioning the identity of the goods owner, as an intregrated part of PIB.

 

In case the PIB, SSP, SSPCP, and/or the tax collection slip by DGCE do not mention the identity of the goods owner completely (name, address, and Tax ID Number), the PIB cannot be equally  treated as Tax Invoice.

In conclusion, previously importers who are not the goods owners may credit the VAT on the goods import already paid by the goods owner. Now, it can only be done by the actual goods owner.  



Related Articles

News

Opsi Baru Pajak Bisnis Digital Disiapkan

News

Tarif Impor Ditambah, Episode Baru AS-China

News

Uni Eropa Rancang Pajak Digital


Global Recognition
Global Recognition | Word Tax     Global Recognition | Word TP
Contact Us

Jakarta
MUC Building
Jl. TB Simatupang 15
Jakarta Selatan 12530

+6221-788-37-111 (Hunting)

+6221-788-37-666 (Fax)

Surabaya
Graha Pena 15th floor
Jl. Ahmad Yani 88
Surabaya 60231

+6231-828-42-56 (Hunting)

+6231-828-38-84 (Fax)

Subscribe

For more updates and information, drop us an email or phone number.



© 2020. PT Multi Utama Consultindo. All Rights Reserved.