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Selasa, Juni 20, 2023

11% PPN Exemption for Certain Types of Houses Introduced

Land and Property Tax and Non-Tax Charges

In order to meet the need for livable and affordable housing for low-income communities (Masyarakat Berpenghasilan Rendah/MBR), the Minister of Finance has issued Regulation No. 60/PMK.010/2023 ("Regulation 60/2023") on Boundaries for Public Houses, Pondok Boro, Student Dormitories and Employees’ Houses Which Are Exempted from the Imposition of Value Added Tax (Pajak Pertambahan Nilai – "PPN"), which has been in force since 12 June 2023.
The types of financial support provided include: 1) Interest Difference Subsidy (Subsidi Selisih Bunga/SSB); 2) Advance Payment Assistance Subsidies (Subsidi Bantuan Uang Muka/SBUM); and 3) Housing Finance Liquidity Facilities (Fasilitas Likuiditas Pembiayaan Perumahan/FLPP). An 11% PPN exemption on the sales prices of landed houses of between Rp. 16 million and 24 million is also available.
The requirements that must be met in order to secure public housing facilities break down as follows: 1) The area of a building must total between 21 m²and 36 m²; 2) The land area must total between 60 m² and 200 m²; 3) The sales price must not exceed the price limit set under Regulation 60/2023; 4) Must be the first house owned by the relevant party; and 5) A house identity code must have been secured.
For more on this story, see Hukumonline: “Pemerintah Lanjutkan Pembebasan PPN Rumah Subsidi, begini Aturannya”

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In order to meet the need for livable and affordable housing for low-income communities (Masyarakat Berpenghasilan Rendah/MBR), the Minister of Finance has issued Regulation No. 60/PMK.010/2023 ("Regulation 60/2023") on Boundaries for Public Houses, Pondok Boro, Student Dormitories and Employees’ Houses Which Are Exempted from the Imposition of Value Added Tax (Pajak Pertambahan Nilai – "PPN"), which has been in force since 12 June 2023.
The types of financial support provided include: 1) Interest Difference Subsidy (Subsidi Selisih Bunga/SSB); 2) Advance Payment Assistance Subsidies (Subsidi Bantuan Uang Muka/SBUM); and 3) Housing Finance Liquidity Facilities (Fasilitas Likuiditas Pembiayaan Perumahan/FLPP). An 11% PPN exemption on the sales prices of landed houses of between Rp. 16 million and 24 million is also available.
The requirements that must be met in order to secure public housing facilities break down as follows: 1) The area of a building must total between 21 m²and 36 m²; 2) The land area must total between 60 m² and 200 m²; 3) The sales price must not exceed the price limit set under Regulation 60/2023; 4) Must be the first house owned by the relevant party; and 5) A house identity code must have been secured.
For more on this story, see Hukumonline: “Pemerintah Lanjutkan Pembebasan PPN Rumah Subsidi, begini Aturannya”

......

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PRO PLUS

Rp 7.500.000

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Semua Fitur Paket Professional
Layanan Penerjemahan Peraturan
Precedent Hukumonline
Virtual Discussion

PROFESSIONAL

Rp 4.500.000

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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