JAKARTA – The government through the Ministry of Finance has finally issued a derivative rule from Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP). Meanwhile, the belied is in the form of a Minister of Finance Regulation (PMK) which was signed directly by Minister of Finance Sri Mulyani.
Director of Public Relations of the Directorate General of Taxes at the Ministry of Finance Neilmaldrin Noor said that this strategic step seeks to formulate balanced policies to support national economic recovery.
"The issuance of this PMK is expected to make it easier for taxpayers to understand and carry out the mandate related to policies in the HPP Law," she said in an official statement quoted on Thursday, March 7.
The following is a list of 14 PMK which are derivative rules of the Law on Harmonization of Tax Regulations.
1. PMK Number 58/PMK.03/2022 which contains the main rules regarding the delivery of goods and/or services carried out by partners, other parties as collectors of goods and/or services procurement transactions through the Procurement Information System and taxes collected by other parties covering PPh Article 22, PPN, or PPN and PPnBM.
2. PMK Number 59/PMK.03/2022 which contains the main rules regarding exemptions from tax withholding and/or collection by Government Agencies for transactions made through the Government Procurement Information System and tax collection treatment for transactions using government credit cards for local governments and village governments be the same as the treatment for transactions using central government credit cards.
3. PMK Number 60/PMK.03/2022 which contains the main rules regarding in the event that an Foreign Trader or Foreign Service Provider conducts a transaction with a Goods Buyer and/or Service Recipient through an LN PMSE Operator or DN PMSE Operator, the VAT payable for the utilization of intangible BKP and / or JKP from outside the Customs Area within the Customs Area, is collected, deposited, and reported by Foreign Traders, Foreign Service Providers, Foreign PMSE Operators, or DN PMSE Operators appointed as PMSE VAT Collectors; and issue commercial invoices, billings, order receipts, or similar documents and set the VAT rate of 11%, which will take effect on April 1, 2022.
4. PMK Number 61/PMK.03/2022 concerning Value Added Tax on Self-Building Activities.
5. PMK Number 62/PMK.03/2022 concerning Value Added Tax on the Delivery of Certain Liquified Petroleum Gas.
6. PMK Number 63/PMK.03/2022 concerning Value Added Tax on Delivery of Tobacco Products.
7. PMK Number-64/PMK.03/2022 concerning Value Added Tax on Delivery of Certain Agricultural Products.
SEE ALSO:
8. PMK Number 65/PMK.03/2022 concerning Value Added Tax on Delivery of Used Motor Vehicles.
9. PMK Number 66/PMK.03/2022 concerning Value Added Tax on Subsidized Fertilizer Delivery for Agriculture Sector.
10. PMK Number 67/PMK.03/2022 concerning Value Added Tax on the Delivery of Insurance Agent Services, Insurance Broker Services, and Reinsurance Broker Services.
11. PMK Number 68/PMK.03/2022 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions.
12. PMK Number 69/PMK.03/2022 concerning Tax Treatment of Financial Technology.
13. PMK Number 70/PMK.03/2022 concerning Criteria and/or Details of Food and Beverages, Arts and Entertainment Services, Hospitality Services, Parking Provision Services, and Catering or Catering Services, which are not subject to Value Added Tax.
14. PMK Number 71/PMK.03/2022 concerning Value Added Tax on Certain JKP Submissions. a unified whole,” concluded Neilmaldrin.
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