• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/2/2013

Indonesia - VAT on freight forwarding, exempt goods, VAT returns 

August 2:  Indonesian tax authorities* issued regulations concerning the following value added tax (VAT) and other tax provisions:
  • VAT on freight forwarding services (MoF Regulation No. 38/PMK.011/2013)
  • Requirements for withholding or collecting income tax for production sharing contracts, contracts of work, and mining business cooperation agreements (MoF Regulation No. 39/PMK.011/2013)
  • Imported goods exempt from import duty and VAT (MoF Regulation No. 70/PMK.011/2013)
  • Procedures for PPh Article 22 (DGT Regulation No. PER-06/PJ/2013)
  • New format, content, and procedures for VAT return completion and submission (DGT Regulation No. PER-11/PJ/2013)
  • New format, content, and procedures for completing and submitting withholding tax under article 21/26 returns (DGT Regulation No. PER-14/PJ/2013)

Read a July 2013 report [PDF 405 KB] prepared by the KPMG member firm in Indonesia: Tax News Flash (July 2013)

*Ministry of Finance (MoF) and Directorate General of Taxes (DGT)

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