Senin, September 9, 2024

Motor Vehicles Operated in Waters Weighing 5 GT 7 GT Exempted from the Imposition of PKB and BBKNB

The Minister of Home Affairs has issued Regulation No. 8 of 2024 on the Basis for the Imposition of Motor Vehicle Tax (Pajak Kendaraan Bermotor – "PKB"), Title Transfer Fees for Motor Vehicles (Bea Balik Nama Kendaraan Bermotor – "BBKNB") and Heavy Equipment Tax (Pajak Alat Berat – "PAB") in 2024, which has been in force since 6 August 2024.
The Regulation states that the objects of PKB comprise ownership and/or acquisition (penguasaan) of motor vehicles, while the objects of BBNKB comprise transfers of motor vehicle ownership and the objects of PAB comprise ownership and/or acquisition of heavy equipment.
The above-mentioned motor vehicles include vehicles that are operated on land (e.g. passenger cars, buses, freight vehicles, etc.) and vehicles that are operated on water (e.g. with gross tonnages of 5 GT – 30 GT). Water motor vehicles with weights of 7 GT – 30 GT will be subject to the imposition of PKB and BBNKB in accordance with relevant Laws and Regulations. Meanwhile, water motor vehicles with weights of 5 GT – 7 GT will be able to enjoy an incentive in the form of an exemption to the imposition of PKB and BBNKB.

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*Syarat dan ketentuan berlaku

The Minister of Home Affairs has issued Regulation No. 8 of 2024 on the Basis for the Imposition of Motor Vehicle Tax (Pajak Kendaraan Bermotor – "PKB"), Title Transfer Fees for Motor Vehicles (Bea Balik Nama Kendaraan Bermotor – "BBKNB") and Heavy Equipment Tax (Pajak Alat Berat – "PAB") in 2024, which has been in force since 6 August 2024.
The Regulation states that the objects of PKB comprise ownership and/or acquisition (penguasaan) of motor vehicles, while the objects of BBNKB comprise transfers of motor vehicle ownership and the objects of PAB comprise ownership and/or acquisition of heavy equipment.
The above-mentioned motor vehicles include vehicles that are operated on land (e.g. passenger cars, buses, freight vehicles, etc.) and vehicles that are operated on water (e.g. with gross tonnages of 5 GT – 30 GT). Water motor vehicles with weights of 7 GT – 30 GT will be subject to the imposition of PKB and BBNKB in accordance with relevant Laws and Regulations. Meanwhile, water motor vehicles with weights of 5 GT – 7 GT will be able to enjoy an incentive in the form of an exemption to the imposition of PKB and BBNKB.

......