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YOGYAKARTA The Ministry of Finance (Kemenkeu) has updated the rules for calculating shrinkages of tangible assets and amortization of intangible assets through the Minister of Finance Regulation (PMK) Number 72 of 2023. The new rules for shrinking and amortizing these assets are derivatives of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) and Government Regulation (PP) Number 55 of 2022.

The rules promulgated as of July 17, 2023, as well as revoking the previous provisions related to depreciation (investigation of tangible assets) and amortization, namely PMK-96/PMK.03/2009, PMK-248/PMK.03/2008 and PMK-249/PMK03/2008 which have been amended by PMK-126/PMK.011/2012.

Examples of tangible objects that are subject to shrinkage are assets such as land, buildings, and motorized vehicles.

Meanwhile, examples of intangible objects affected by amortization are patents, leases, copyrights, and trademarks.

So, what are the main rules contained in PMK Number 72 of 2023? Check out the full information below.

Broadly speaking, the new rules for shrinking and amortizing assets contain several things, ranging from mechanisms, depreciation and amortization to the benefit period as a reference for calculations.

The following are the main rules contained in PMK Number 72 of 2023:

1. Shrink

Based on the PMK, the shrinkage is carried out on tangible assets that have a time of benefit of more than one year, which is owned and used to obtain, collect, or maintain (3M) income with a straight-line method or decreased balance (specifically other than buildings).

The shrinkage of tangible assets begins in the month of spending to obtain these tangible assets.

The provisions for the time of benefit of real assets remain the same as the previous arrangement, namely:

Regarding the provisions of tangible assets in the form of buildings, they are classified into two, including:

Through PMK Number 27 of 2023, Taxpayers (WP) can choose to carry out permanent building shrinkage for 20 years or according to the actual benefits based on WP bookkeeping. This choice is in line with the provisions in PP 55 of 2022.

2. Amortization

Amortization can be done on intangible assets that have a time of benefit of more than one year owned or used for 3M.

Amortization of intangible assets begins in the month of expenditure, except for certain business fields.

The benefit period for amortization is divided into four groups without any changes to the previous rules, including:

The new arrangement is in intangible property with a time of benefits of more than 20 years.

In line with depreciation, taxpayers in the classification of intangible asset amortization can choose to use amortization for 20 years or use the benefit period according to the bookkeeping with notification being made no later than April 30, 2024.

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