- The long-awaited tax framework for e-commerce has finally been rolled out by the Minister of Finance through the issuance of Regulation No. 210/PMK/010/2018 on Tax Treatments for Trading Transactions through Electronic Systems (“Regulation 210/2018”). However, the enforcement of Regulation 210/2018 has been delayed until 1 April 2019.
- Hestu Yoga Saksama, Director of Counseling, Services and Public Relations at the Directorate-General of Tax, recently emphasized the fact that Regulation 210/2018 does not introduce any new tax types or tariffs for e-commerce players. Instead, Regulation 210/2018 only addresses procedures for the collection of taxes in a bid to create a level playing field for both e-commerce players and conventional businesses.
- Under Regulation 210/2018, e-commerce players are required to possess Taxpayer Identification Numbers (“NPWP”) and to notify marketplace operators of said NPWP. Consequently, e-commerce players will be obliged to settle any incurred tax obligations, such as payments of 0.5% final tax tariffs if total revenues fall below IDR 4.8 billion (for the micro- and small-scale business classification) and so on.
- Moreover, marketplace operators are obliged to collect, deposit and report any Value-Added Tax and Income Tax which are incurred in relation to the provision of marketplace services or to sales of goods (if operators are acting concurrently as sellers).
- For more on this story, see: “Pokok-Pokok Pengaturan Perlakuan Perpajakan E-Commerce”.
......
Subscribe to read more legal analysis.
Hukumonline Pro Intelligence
Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda
*Syarat dan ketentuan berlaku
Ada Pertanyaan? Hubungi Kami 
Professional Solutions
University Solutions
Pro
My Workspace
Pro AI
Terfavorit
Allex QnA
Pro Compliance
