Senin, April 3, 2023

PPN on the Delivery of Certain Four Wheel and Bus Battery Based Electric Motorized Stipulated

The Minister of Finance has issued Regulation No. 38 of 2023 on Value Added Tax (Pajak Pertambahan Nilai - "PPN") on Delivery of Certain Four Wheel Battery Based Electric Motorized Vehicles (Kendaraan Bermotor Listrik - "KBL") and Certain Battery Based Bus KBL Borne by the Government of 2023 Fiscal Year, which has been in force since 1 April 2023.
Certain amount of PPN upon the delivery of certain four-wheel battery-based KBL ("Certain Vehicles") and certain bus battery-based KBL (“Certain Buses”) is borne by the government if these objects have fulfilled the required domestic component level (Tingkat Komponen Dalam Negeri – "TKDN") values, as follows: a) Certain Vehicles with 40% TKDN at the minimum; and b) Certain Buses with 40% TKDN at the minimum; and c) Certain Buses with 20% TKDN at the minimum to less than 40%.
As the actual payable amount of PPN that is set upon the delivery of the above vehicles and buses is 11% from the selling price, the PPN that is borne by the government differs as follows: 1) Certain Vehicles and Certain Buses which have fulfilled criteria stated on points (a) and (b) above: 10% from the selling price; and 2) Certain Buses which have fulfilled criteria stated on point (c) above: 5% from selling price.

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The Minister of Finance has issued Regulation No. 38 of 2023 on Value Added Tax (Pajak Pertambahan Nilai - "PPN") on Delivery of Certain Four Wheel Battery Based Electric Motorized Vehicles (Kendaraan Bermotor Listrik - "KBL") and Certain Battery Based Bus KBL Borne by the Government of 2023 Fiscal Year, which has been in force since 1 April 2023.
Certain amount of PPN upon the delivery of certain four-wheel battery-based KBL ("Certain Vehicles") and certain bus battery-based KBL (“Certain Buses”) is borne by the government if these objects have fulfilled the required domestic component level (Tingkat Komponen Dalam Negeri – "TKDN") values, as follows: a) Certain Vehicles with 40% TKDN at the minimum; and b) Certain Buses with 40% TKDN at the minimum; and c) Certain Buses with 20% TKDN at the minimum to less than 40%.
As the actual payable amount of PPN that is set upon the delivery of the above vehicles and buses is 11% from the selling price, the PPN that is borne by the government differs as follows: 1) Certain Vehicles and Certain Buses which have fulfilled criteria stated on points (a) and (b) above: 10% from the selling price; and 2) Certain Buses which have fulfilled criteria stated on point (c) above: 5% from selling price.

......