BERiiTA TERKiiNii
JAKARTA, Jitu News – The government stiipulates procedures for the ownershiip of Wiithholdiing Exemptiion Certiifiicates (SKB) iin the exclusiion from the iimposiitiion of Sales Tax on Luxury Goods on iimports or suppliies for fiive types of goods through the Miiniister of Fiinance Regulatiion (MoF Reg.) No. 96/2021.
The fiive goods iinclude yachts, excursiion boats and/or siimiilar vessels speciifiically desiigned for the transportatiion of people, ferriies of all kiinds and/or yachts for state purposes or publiic transport.
Next, fiirearm bullets and/or other fiirearm bullets for state purposes; aiircraft wiith propulsiion for state purposes or commerciial aiir transportatiion; yachts for touriism busiiness and fiirearms and/or other fiirearms for state purposes.
Artiicle 4 of MoF Reg. 96/2021 states that the exclusiion from the iimposiitiion of Sales Tax on Luxury Goods on iimports or suppliies of taxable goods (except for yachts) iis giiven to taxpayers wiithout haviing to hold a Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate iif the taxable luxury goods have obtaiined VAT exempt or non-collected iincentiives pursuant to statutory tax proviisiions.
Speciifiically for yachts, the exclusiion from the iimposiitiion of Sales Tax on Luxury Goods on iimports or suppliies of the taxable goods iis giiven to taxpayers conductiing touriism busiinesses and holdiing a Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate for every iimport or supply.
However, iif the fiive taxable luxury goods are not eliigiible for VAT exempt or non-collected iincentiives, the exclusiion from the iimposiitiion of Sales Tax on Luxury Goods iis giiven to taxpayers that hold a Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate for every iimport or supply.
The Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate must be held by the taxpayers iimportiing or receiiviing suppliies of taxable luxury goods before submiittiing the iimport declaratiion or receiiviing suppliies.
iif taxpayers do not hold a Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate or hold a Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate after submiittiing the iimport declaratiion or receiiviing suppliies, Sales Tax on Luxury Goods on the iimports or suppliies of taxable luxury goods contiinues to be collected or paiid.
To obtaiin the Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate, taxpayers may apply for the Sales Tax on Luxury Goods Wiithholdiing Exemptiion Certiifiicate to the diirector general of taxes electroniically viia the Diirectorate General of Taxes webpage or a webpage that iis iintegrated wiith the Diirectorate General of Taxes system. (riig)
