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Senin, Februari 1, 2021

Regulation of the Minister of Finance No. 6/PMK.03/2021 on the Calculation and Collection of Value-Added Tax and Income-Tax on Deliveries/Incomes Related to the Sale of Credits, Starter Packs, Tokens and Vouchers

Regulation Updates

Value-added tax (pajak pertambahan nilai – “PPN”) will be imposed upon deliveries of the following taxable goods: 1) Credits and starter packs (which may take the form of both physical and electronic vouchers), by telecommunications service providers and distribution operators; and 2) Tokens by electricity providers, exemptions for which will apply based on provisions set out under the relevant laws and regulations that apply within the taxation sector.
Article-22 Income Tax (Pajak Penghasilan – “PPh”) will be imposed upon sales of credits and starter packs completed by second-level distribution operators that are Article 22-PPh collectors. The amount to be collected has been set at 0.5% of the price that next-level distribution operators are charged by second-level distribution operators or of the relevant sales prices for sales that are made directly to telecommunications customers.
The imposition of the above taxes may exempt certain payments that are made by next-level distribution operators or telecommunications customers that meet the following criteria: 1) Payments below a maximum payment threshold of IDR 2 million (excluding PPN) and that are not separate payments from other payments which amount to more than IDR 2 million; 2) The relevant payers are taxpayers that take the form of banks; or 3) The relevant payers have secured and delivered a PPh statement letter.
PPN or Article-23 PPh will be imposed upon income that is generated through the following taxable services: 1) The organization of payment services relating to the distribution of tokens by distributors; 2) The marketing of vouchers by voucher operators; 3) The organization of payment services relating to the distribution of vouchers by voucher operators and distributors; or 4) The organization of consumer loyalty/reward programs by voucher operators.
The collected amount of Article-23 PPh is set at 2% of gross amounts (excluding PPN) that are received or obtained by distributors and/or voucher operators.
The Article-23 PPh outlined above does not have to be collected if: 1) Income is paid by or payable to banks; and/or 2) Income is subject to final PPh.
This regulation has been in force since 1 February 2021 and can be accessed here.

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Value-added tax (pajak pertambahan nilai – “PPN”) will be imposed upon deliveries of the following taxable goods: 1) Credits and starter packs (which may take the form of both physical and electronic vouchers), by telecommunications service providers and distribution operators; and 2) Tokens by electricity providers, exemptions for which will apply based on provisions set out under the relevant laws and regulations that apply within the taxation sector.
Article-22 Income Tax (Pajak Penghasilan – “PPh”) will be imposed upon sales of credits and starter packs completed by second-level distribution operators that are Article 22-PPh collectors. The amount to be collected has been set at 0.5% of the price that next-level distribution operators are charged by second-level distribution operators or of the relevant sales prices for sales that are made directly to telecommunications customers.
The imposition of the above taxes may exempt certain payments that are made by next-level distribution operators or telecommunications customers that meet the following criteria: 1) Payments below a maximum payment threshold of IDR 2 million (excluding PPN) and that are not separate payments from other payments which amount to more than IDR 2 million; 2) The relevant payers are taxpayers that take the form of banks; or 3) The relevant payers have secured and delivered a PPh statement letter.
PPN or Article-23 PPh will be imposed upon income that is generated through the following taxable services: 1) The organization of payment services relating to the distribution of tokens by distributors; 2) The marketing of vouchers by voucher operators; 3) The organization of payment services relating to the distribution of vouchers by voucher operators and distributors; or 4) The organization of consumer loyalty/reward programs by voucher operators.
The collected amount of Article-23 PPh is set at 2% of gross amounts (excluding PPN) that are received or obtained by distributors and/or voucher operators.
The Article-23 PPh outlined above does not have to be collected if: 1) Income is paid by or payable to banks; and/or 2) Income is subject to final PPh.
This regulation has been in force since 1 February 2021 and can be accessed here.

......

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Precedent Hukumonline
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PROFESSIONAL

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per bulan

Semua Fitur Paket Standard
Terjemahan Peraturan
Peraturan Konsolidasi
Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

Rp 2.500.000

per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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