Result 62 PMK.03 2012

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
REGULATION OF THE MINISTER OF FINANCE OF REPUBLIC OF

INDONESIA NUMBER 62/PMK.03/2012
CONCERNING
PROCEDURES OF THE SUPERVISION, ADMINISTRATION, PAYMENT, AS
WELL FULL PAYMENT OF THE VALUE ADDED TAX AND/ OR THE LUXURY
GOODS SELLING TAX UPON THE RELEASE AND/ OR THE DELIVERY OF
THE TAXABLE GOODS AND/ OR THE TAXABLE SERVICES FROM THE FREE
AREA INTO THE OTHER AREA WITHIN THE CUSTOMS AREA AND THE
INSERT AND/ OR THE DELIVERY OF THE TAXABLE GOODS AND/ OR THE
TAXABLE SERVICES FROM THE OTHER AREA WITHIN THE CUSTOMS AREA
TO THE FREE AREA.
BY THE GRACE OF THE GOD ALMIGHTY
THE MINISTER OF FINANCE THE REPUBLIC OF INDONESIA,
Considering
In the view of
: that in order to implement the provision Article 18 section (4),

Article 19 section (7), Article 20 section (2), and Article 33
section (12) Government Regulation Number 10 Year 2012 on
the Treatment of Customs, Taxation, and Excise as well the
Procedure of Insert and Release of the Goods from and to as
well In the Area of which Has been Established as the Free
Trade Area, and Free Sea Port, it is required to enact the
Regulation of the Finance Minister on the Procedures of the
Supervision, Administration, Payment, as well Full Payment of
the Value Added Tax and/ or the Luxury Goods Selling Tax
upon the Release and/ or the Delivery of the Taxable Goods
and/ or the Taxable Service from the Free Area into the Other
Area within the Customs Area and the Insert and/ or the
Delivery of the Taxable Goods and/ or the Taxable Service
from the Other Area within the Customs Area to the Free Area;
:
1. Law Number 6 Year 1983 on the General Provision and

the Procedures of Taxation (State Gazette of the Republic
of Indonesia Year 1983 Number 49, Supplement of the
State Gazette of the Republic of Indonesia Number 3262)
as it has been several time amended lastly with Law
Number 16 Year 2009 (State Gazette of the Republic of
Indonesia Year 2009 Number 62, Supplement of the
State Gazette of the Republic of Indonesia Number
4999);
2. Law Number 8 Year 1983 on the Value Added Tax of
Goods and Services and the Luxury Goods Selling Tax
(State Gazette of the Republic of Indonesia Year 1983
Number 51, Supplement of the State Gazette of the
Republic of Indonesia Number 3264) as it has been
several times amended lastly with Law Number 42 Year
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2009 (State Gazette of the Republic of Indonesia Year

2009 Number 150, Supplement of the State Gazette of
the Republic of Indonesia Number 3262);
3. Law Number 10 Year 1995 on the Customs (State
Gazette of the Republic of Indonesia Year 1995 Number
75, Supplement of the State Gazette of the Republic of
Indonesia Number 3262) as it has been amended with
Law Number 17 Year 2006 (State Gazette of the Republic
of Indonesia Year 2006 Number 93, Supplement of the
State Gazette of the Republic of Indonesia Number
4661);
4. Law Number 37 Year 2000 on the Enactment of the
Government Regulation In Lieu Law Number 1 Year
2000 on the Free Trade Area and Free Sea Port to be the
Law (State Gazette of the Republic of Indonesia Year
2000 Number 251, Supplement of the State Gazette of
the Republic of Indonesia Number 4053) as it has been
amended with Law Number 44 Year 2007 (State Gazette
of the Republic of Indonesia Year 2007 Number 130,
Supplement of the State Gazette of the Republic of
Indonesia Number 4775);
5. Government Regulation Number 10 Year 2012 on the
Treatment of Customs, Taxation, and Excise as well the
Procedure of Insert and Release of the Goods from and
to as well In the Area of which Has been Established as
the Free Trade Area, and Free Sea Port (State Gazette of
the Republic of Indonesia Year 2012 Number 17,
Supplement of the State Gazette of the Republic of
Indonesia Number 5277);
6. Presidential Decree Number 56/ P Year 2012;
BE IT HEREBY RESOLVED:
To Enact
: REGULATION OF THE FINANCE MINISTER ON PROCEDURES

OF THE SUPERVISION, ADMINISTRATION, PAYMENT, AS
WELL FULL PAYMENT OF THE VALUE ADDED TAX AND/ OR
THE LUXURY GOODS SELLING TAX UPON THE RELEASE
AND/ OR THE DELIVERY OF THE TAXABLE GOODS AND/
OR THE TAXABLE SERVICES FROM THE FREE AREA INTO
THE OTHER AREA WITHIN THE CUSTOMS AREA AND THE
INSERT AND/ OR THE DELIVERY OF THE TAXABLE GOODS
AND/ OR THE TAXABLE SERVICES FROM THE OTHER AREA
WITHIN THE CUSTOMS AREA TO THE FREE AREA.
Article 1
In this Regulation of the Minister of Finance, definitions below shall be

applied:
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(1) Law of the Value Added Tax shall be Law Number 8 Year 1983 on the
Value Added Tax of Goods and Services and the Luxury Goods Selling
Tax as it has been amended with Law Number 42 Year 2009.
(2) Law of the Customs shall be Law Number 10 Year 1995 on the Customs
as it has been amended with Law Number 17 Year 2006.
(3) Area of which is established as the free trade area and free sea port,
herein after referred to as Free Area, means an area of which is within
the Territory of the Unitary State of the Republic of Indonesia that is
separated with the Customs Area so that it is excused from the
imposition of import duty, value added tax, Luxury Goods Selling Tax,
and Excise.
(4) Customs Area means the Territory of the Unitary State of the Republic of
Indonesia of which includes lands, waters, and space air upon them as
well certain places in the executive economic zone and the continental
shelf of which the Law of Customs are applicable.
(5) One shall be the individual or the entity.
(6) Letter of Tax Payment means the tax payment or deposit evidence that
has been made using the form or using other methods to the state
treasury through the payment places of which is appointed by the
Finance Minister.
(7) Tax Invoice means the tax collection evidence that is made by the
Taxable Entrepreneur who performs the delivery of the Taxable Goods
and/ or the Taxable Services.
(8) Input Tax means the Value Added Tax that should be paid by the
Taxable Entrepreneur due to the acquisition of the Taxable Goods and/
or the acquisition of the Taxable Services and/ or the utilization of the
Intangible Taxable Goods from the outside of the Customs Area and/ or
the utilization of the Taxable Service from outside of the Customs Area
and/ or import of the Taxable Goods.
(9) Customs Notification means the statement of which is made by the One
in order to implement the responsibility of Customs in the form and
requirements that has been stipulated in the Law of Customs.
(10) Endorsement means the recognition statement from the official/
employee of the Directorate General of Taxation regarding on the insert
of the Taxable Goods from the other place within the Customs Area to
the Free Area, based on the formal examination on the documents
associated with such Taxable Goods.
Article 2
(1) Taxable Goods of which are released from the Free Area into the other
places within the Customs Area subject to the payable Value Added Tax.
(2) In the event that the Taxable Goods, as set forth in section (1) above, is
the luxury goods, upon the release of such Taxable Goods shall be
subject to the payable Value Added Tax and the payable Luxury Goods
Selling Tax.
(3) Other places within the Customs Area, as set forth in section (1), shall be
the Customs Area other than Free Area, Bonded Dump, and Special
Economic Area.
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(4) Time tax payable, as set forth in section (1) and section (2), shall be at
which the Taxable Goods is released from the Free Area.
(5) The Basis for the Imposition of the payable Value Added Tax, as set forth
in section (1), and the payable Luxury Goods Selling Tax, as set forth in
section (2), shall be as follow:
a. Selling Price; or
b. Fairness Market Price in the event that such release is not for the
trading purpose.
(6) The Value Added Tax, as set forth in section (1), and the Luxury Goods
Selling Tax, as set forth in section (2), of which are payable should be
collected and paid to the State Treasury by the One who releases such
Taxable Goods through Post Office or the appointed Designated Banks by
the Finance Minister, using the Letter of Tax Payment.
(7) Letter of Tax Payment, as set forth in section (6), shall be filled in the
manners as follow:
a. at the column of name and column of Taxpayer Identification Number
(NPWP) shall be filled with the name and NPWP of the One who
receives the Taxable Goods;
b. at the column of Taxpayer/ Depositor shall also be filled with name
and NPWP of the one who releases the Taxable Goods.
(8) The Payment of the payable Value Added Tax, as set forth in section (1),
and the payable Luxury Goods Selling Tax, as set forth in section (2),
shall be paid no longer than at which such Taxable Goods are released
from the Free Area.
(9) Letter of Tax Payment, as set forth in section (6), which is attached with
the invoice and the Customs Notification, shall be the document of which
is the equivalent document to the Tax Invoice.
(10) Value Added Tax that has been paid using Letter of Tax Payment of
which is attached with the invoice and Customs Notification, as set
forth in section (9), shall be the Input Tax that can be credited by the
Taxable Entrepreneur who receive the Taxable Goods in accordance
with the law and regulation of the Taxation.
Article 3
(1) It is excluded from the provision as set forth in Article 2 section (1) and
section (2), for certain transactions as follow:
a. The Release from the Free Area by the entrepreneur upon the Taxable
Goods that associated with his/ her business activity to the other
place within the Customs Area that in certain period of time it will be
re-entered into the Free Area in the form of machine(s) and/ or
equipment(s):
1. for the purpose of industry or completion of the infrastructure
projects;
2. for the purpose of repairing, completion of the project, or
calibration; or
3. for the purpose of show or demonstration.
b. Re-release from the Free Area by the entrepreneur upon the Taxable
Goods of which originates from the other place within the Customs
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Area of which associated with the business activity in the form of

machine(s) and/ or equipment(s):
1. for the purpose of industry or completion of the infrastructure
projects;
2. for the purpose of repairing, completion of the project, or
calibration; or
3. for the purpose of show or demonstration.
c. The Release of the Taxable Goods for the upstream exploration
activity of the oil and gas of which is upon the import its payable
Value Added Tax is not collected, shall be excused from the
imposition of Value Added Tax or the Value Added Tax is borne by
the Government as it has been stipulated with the Regulation of the
Finance Minister, as long as the release of such Taxable Goods are
not for the purpose of the transfer of entitlement.
d. The Release of the Taxable Goods, which is in accordance with the
provision of the law and regulation of the taxation, upon import and/
or its delivery shall not be imposed or excused from the imposition of
Value Added Tax.
e. The Release of the Taxable Goods whose Value Added Tax has been
paid shall be using the sticker VALUE ADDED TAX PAID.
f. The Release of the Taxable Goods in the form of returnable package.
(2) The deadline for re-enter of the Taxable Goods to the Free Area, as set
forth in section (1) point a, shall be no longer than 12 (twelve) months
since the date of Customs Notification.
(3) The deadline for re-release of the Taxable Goods from the Free Area, as
set forth in section (1) point b, shall be no longer than 12 (twelve) months
since the date of Customs Notification.
(4) In the event that until the deadline, as set forth in section (2), the
Taxable Goods, as set forth in section (1) point a, is not re-entered into
the Free Area, the payable Value Added Tax shall be paid in the other
place within the Customs Area that releases the Taxable Goods using the
Letter of Tax Payment as set forth in the provision of law and regulation
of the Taxation.
(5) In the event that until the deadline, as set forth in section (2), the
Taxable Goods, as set forth in section (1) point b, is not re-released from
the Free Area, the payable Taxable Tax shall be obliged to be paid in full
at which the release of such Taxable Goods from the Free Area by the
One who releases the Taxable Goods from the Free Area.
(6) The Entrepreneur, as set forth in section (4), shall be subject to the
administrative fine as much as 2% (two percent) per month for no longer
than 24 (twenty-four) months, since the Taxable Goods is released from
the Free Area until the payment date or the issuance date of the tax
assessment.
(7) Value Added Tax that has been paid, as set forth in section (4), cannot be
credited as the Input Tax.
Article 4
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The imposition of Value Added Tax, as set forth in Article 2 section (1), or
the Value Added Tax and the Luxury Goods Selling Tax, as set forth in
Article 2 section (2), upon the release of the Taxable Goods from the Free
Area shall be excluded for the release of the Taxable Goods for the purpose
of forward transport or continue transport from the other place within the
Customs Area to the Free Area for other destination within the Customs
Area.
Article 5
(1) The Taxable Goods can be released from Free Area to the other places
within the Customs Area as long as the customs obligation has been
fulfilled in accordance with the law and regulation of the Taxation.
(2) Fulfillment of the customs obligation, as set forth in section (1) above,
shall be the submission of Customs Notification of which is attached with
the documents as follow:
a. invoice or selling invoice or goods delivery document in the event that
such goods are for the purpose of trading; or
b. Letter of Tax Payment, as set forth in Article 2 section (6).
(3) For the release of Taxable Goods, as set forth in Article 3 section (1) point
a, point b, point c, and point d, obligation to attach the Letter of Tax
Payment, as set forth in section (2), shall be replaced with attaching
documents as follow:
a. Notification of Insert/ Release of Certain Goods Transaction (PPBTT)
of which is approved by the Head of Tax Office in which the
entrepreneur in other place within the Customs Area is registered
and the approval letter on the goods origin from the Area
Administrator Agency for the release of the Taxable Goods, as set
forth in Article 3 section (1) point a and point b, other than Taxable
Goods from the outside of Customs Area;
b. Certificate of Free Value Added Tax for the release of Taxable Goods
of which according to the provision of law and regulation of taxation
in order to obtain the intended facility should be completed/ attached
with the Certificate of Free Value Added;
c. masterlist or other documents in another name that is equivalent to
the masterlist for the oil and natural gas contractor company as set
forth in Article 3 section (1) point c.
(4) Fulfillment of the customs obligation, as set forth in section (2) point b
above, shall be not applicable:
a. the release of Taxable Goods, as set forth in Article 3 section (1) point
d, which in accordance the provision of law and regulation is
stipulated that in order to obtain such facility, Certificate of Free
Value Added is not required.
b. the release of Taxable Goods as set forth in Article 3 section (1) point
e and point f.
(5) PPBTT, as set forth in section (3) point a, shall be made by the
entrepreneur in other places within the Customs Area in 5 (five) copies
with the designations as follow:
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a. the first sheet for the entrepreneur in other place within the Customs
Area
b. the second sheet for the entrepreneur in the Free Area;
c. the third sheet for the Tax Office in the Free Area through the
Implementing Unit of Free Area;
d. the fourth sheet for the Customs Office in the Free Area;
e. the fifth sheet for the Tax Office in which the entrepreneur in other
place within the Customs Area is registered.
(6) PPBTT, as set forth in section (5), using the format as included in the
Appendix I herein and the approval procedures of PPBTT in the Tax
Office, as set forth in section (3), shall be as included in the Appendix II
herein of which is the integral part of this Regulation of the Finance
Minister.
(7) Approval Letter of the Goods Origin from the Area Administrator Agency,
as set forth in section (3) point a, should meet the provision as follow:
a. it must contains the statement informing that such Taxable Goods
that are released from the Free Area are not from the outside of
Customs Area or during it is in the free Area, there is not any
component or part of such Taxable Goods comes from outside of the
Customs Area;
b. it is made before the Taxable Goods are released from Free Area;
c. it is made 5 (five) copies, with the designations as follow:
1. first sheet designated for the other entrepreneur within the
Customs Area;
2. second sheet designated for the entrepreneur in the Free Area;
3. third sheet designated for the Tax Office in the Free Area through
the Implementing Unit of the Free Area;
4. fourth sheet designated for the Customs Office in the Free Area;
5. fifth sheet designated for the Tax Office in which other
entrepreneur in other place within the Customs Area is registered;
6. sixth sheet designated for the Area Administrator Agency.
Article 6
(1) The delivery of Intangible Taxable Goods and/ or Taxable Services from
the Free Area to the other place within the Customs Area shall be subject
to Value Added Tax.
(2) The delivery of Intangible Taxable Goods and/ or Taxable Services from
the Free Area to the Bonded Dump or the Special Economic Area, subject
to be collected the Value Added Tax.
(3) Time payable Value Added Tax, as set forth in section (1) and section (2),
shall be at the utilization of the Intangible Taxable Goods and/ or the
Taxable Service in other place within the Customs Area, Bonded Dump,
or Special Economic Area.
(4) Utilization of the Intangible Taxable Goods and/ or the Taxable Services
from the Free Area, as set forth in section (3), shall be occurred at:
a. the acquisition price of such Intangible Taxable Goods and/ or the
Taxable Services stated as debt by the party who utilizes it;
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b. selling price of such Intangible Taxable Goods and/ or the Taxable

Services invoiced by the party who delivers it;
c. the acquisition price of such Intangible Taxable Goods and/ or the
Taxable Services is paid, either partly or entirely,
of which is firstly occurred.
(5) Utilization of the Intangible Taxable Goods and/ or the Taxable Services
from the Free Area to the other place within the Customs Area, Bonded
Dump, or Special Economic Area, shall be occurred at the date of
contract or agreement signing, in the event that the utilization of the
Intangible Taxable Goods and/ or the Taxable Services from the Free
Area, as set forth in section (4), is not known.
(6) Imposition Basis for the imposition of payable Value Added Tax, as set
forth in section (1) and section (2), shall be as much as the selling price
of the Intangible Taxable Goods and/ or replacement of the Taxable
Services.
(7) The payable Value Added Tax, as set forth in section (1) and section (2),
shall be collected by the One who utilize the Intangible Taxable Goods
and/ or the Taxable Services in other place within the Customs Area,
Bonded Dump, or Special Economic Zone at the utilization of the
Intangible Taxable Goods and/ or the Taxable Services as set forth in
section (4) or section (5).
(8) The Value Added Tax that has been collected, as set forth in section (7),
shall be submitted to the state treasury by the One who utilizes the
Intangible Taxable Goods and/ or the Taxable Services in the other place
within the Customs Area, Bonded Dump, or Special Economic Zone,
through the post office or the appointed designated bank by the Finance
Minister, using the Letter of Tax Payment at no longer than the end of
the next month after the collection.
(9) Letter of Tax Payment, as set forth in section (8), which is attached with
invoice or contract, shall be the documents whose capacity is equivalent
to the Tax Invoice.
(10) In the event that the One who utilizes the Intangible Taxable Goods
and/ or the Taxable Services is the Taxable Entrepreneur, Value Added
Tax of which is paid using the Letter of Tax Payment that is attached
with the invoice or contract, as set forth in section (9), shall be the
Input Tax that can be credited in accordance with the provision of law
and regulation of the taxation and shall be reported in the Notification
Period of Value Added Tax at the same Tax Period to the month of
payment.
(11) In the event that the One who utilizes the Intangible Taxable Goods
and/ or the Taxable Services is not Taxable Entrepreneur, the Value
Added Tax, as set forth in section (8), shall be paid using the third sheet
of the Letter of Tax Payment shall be obliged to be reported at no longer
than the end of the next month after the time tax payable to the Tax
Office in which its operational area includes the residence or the
domicile of the One in question.
(12) It is excluded from the imposition of Value Added Tax, as set forth in
section (1) and (2) shall be the delivery of Taxable Service that in
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accordance with the provision of the law and regulation on taxation is

excused from the imposition of Value Added Tax.
Article 7
(1) Upon the delivery of the air transport service within the Free Area shall
be excused from the imposition of Value Added Tax.
(2) Upon the delivery of the domestic air transport service from the other
place within the Customs Area to the Free Area shall be subject to Value
Added Tax.
(3) Upon the delivery of the domestic air transport service from Free Area to
the other place within the Customs Area shall be subject to Value Added
Tax.
Article 8
(1) Upon the delivery of telecommunication service within the Free Area
shall be excluded from the imposition of Value Added Tax.
(2) Upon the delivery of telecommunication service from other place within
the Customs Area or the Bonded Dump to the Free Area shall be subject
to Value Added Tax.
(3) Upon the delivery of telecommunication service from Free Area to the
other place within the Customs Area or Bonded Dump shall be subject to
Value Added Tax.
(4) It is excluded from the provision of the imposition of Value Added Tax at
section (2) on the delivery of telecommunication service using fixed line
in the Free Area.
Article 9
Procedure on the calculation of Value Added Tax and the fulfillment of the
Taxation obligation on the release of the Taxable Goods, as set forth in
Article 2, and/ or the delivery of the Intangible Taxable Goods and/ or the
Taxable Service, as set forth in Article 6, from Free Area to the other place
within the Customs Area shall be as included in the Appendix III herein,
which is the integral part of this Regulation of the Finance Minister.
Article 10
(1) Insertion of the Taxable Goods from the other place within the Customs
Area to the Free Area through the appointed seaport or airport, shall not
be collected Value Added Tax and the Luxury Goods Selling Tax.
(2) Insertion of the Taxable Goods from the Bonded Dump or the Special
Economic Area into the Free Area through the appointed seaport or
airport shall not be collected Value Added Tax and the Luxury Goods
Selling Tax.
(3) The delivery of Intangible Taxable Goods from the other place within the
Customs Area to the Free Area, shall not be collected Value Added Tax.
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(4) The delivery of Intangible Taxable Goods from Bonded Dump or the
Special Economic Area into the Free Area to the Free Area, shall not be
collected Value Added Tax.
(5) The delivery of Taxable Service from the other place within the Customs
Area to the Free Area of which its delivery does not carried out in the
Free Area, shall be subject to Value Added Tax.
(6) The delivery of Taxable Service from Bonded Dump or the Special
Economic Area to the Free Area of which its delivery does not carried out
in the Free Area, shall be subject to Value Added Tax.
(7) The delivery of certain Taxable Service from other place within the
Customs Area to the Free Area, shall not be collected Value Added Tax.
(8) The delivery of certain Taxable Service from Bonded Dump or the Special
Economic Area to the Free Area, shall not be collected Value Added Tax.
(9) Certain Taxable Service, as set forth in section (7), shall be the Taxable
Service whose scope and type is regulated in the Regulation of the
Finance Minister as set forth in Article 4 Section (2) Law of the Value
Added Tax.
(10)
Provision, as set forth in section (1), section (2), section (3), section
(4), section (7), and section (8), shall also be applicable to the insertion of
the Taxable Goods and the delivery of Taxable Service of which is in
accordance with the provision of law and regulation of taxation is
excused from the imposition of the Value Added Tax.
(11)
Provision, as set forth in section (1) and section (2), shall not be
applicable for the insertion of Taxable Goods that have been paid in full
using sticker Value Added Tax Paid, and the subsidized Oil Fuel.
Article 11
(1) Upon the insertion of Taxable Goods, as set forth in Article 10 section (1)
and section (2), shall be obliged to be made the Tax Invoice of which is
completely filled in accordance with the provision of Article 13 section (5)
Law on Value Added Tax.
(2) The description of Tax Invoice, as set forth in section (1) above, includes
certain document whose capacity is equivalent to the Tax Invoice as set
forth in Article 13 section (6) Law on Value Added Tax.
(3) Tax Invoice, as set forth in section (1), shall be made at no longer than at
the delivery of the Taxable Goods to the Free Area.
(4) Upon the delivery of Intangible Taxable Goods and/ or certain Taxable
Services, as set forth in Article 10 section (3), section (4), section (7), and
section (8), shall be obliged to be made Tax Invoice in accordance with
the provision of law and regulation of the taxation.
(5) Tax Invoice, as set forth in section (1) and section (4), shall be labeled
with VALUE ADDED TAX IS NOT COLLECTED BASED ON PP NO 10
YEAR 2012 by the Taxable Entrepreneur who performs the delivery.
(6) Provision, as set forth in section (1), shall not be applicable for the
insertion of the Taxable Goods, as set forth in Article 3 section (1) point
b, and re-entry the Taxable Goods as set forth in Article 3 section (1)
point a.
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Article 12
(1) The facility of Value Added Tax and the Value Added Tax and Luxury
Goods Selling Tax of which is not collected, as set forth in Article 10
section (1) and section (2), shall be provided as long as such Taxable
Goods are really have been inserted into the Free Area of which is
evidenced with the document that has been provided the Endorsement
by the official/ employee of the Directorate General of Taxation.
(2) Documents that should be submitted for the Endorsement, as set forth
in section (1) above, shall be Customs Notification that has been
registered at the Customs Office, which are attached with the documents
as follow:
a. copy of Tax Invoice (sheet for buyer);
b. copy of Bill of Lading, Airway Bill, or Delivery Order; and
c. copy of Invoice.
(3) Documents that should be submitted for the Endorsement, as set forth in
section (1), for the insertion of the Taxable Goods as set forth in Article 3
section (1) point a and point b, shall be the Customs Notification that
has been registered at the Customs Office, which are attached with the
documents as follow:
a. PPBTT that has been approved by the Head of the Tax Office in which
the entrepreneur from the other place within the Customs Area is
registered along with its attachment; and
b. copy of Bill of Lading, Airway Bill, or Delivery Order.
(4) The submission of the attachment of the document, as set forth in
section (2), should accompany with showing the original documents.
(5) In the event that the processing of Customs Notification is carried out by
the entrepreneur of customs service processing, the document that
should be competed for the Endorsement, as set forth in section (2),
should be attached with the power of attorney from the entrepreneur who
performs the insertion of the Taxable Goods into the Free Area.
(6) In the event that the Customs Notification is not accord with the
documents that should be attached for the Endorsement, the Taxable
Goods remains can be allowed to be released from the appointed
seaport/ airport and upon the insertion of the Taxable Goods cannot be
provided the facility of Value Added Tax and Value Added Tax and
Luxury Goods Selling Tax is not collected.
(7) In the event that the Customs Notification for the insertion of the Taxable
Goods , as set forth in Article 3 section (1) point a and point b, is not
accord to the attached documents for the Endorsement purposes, as set
forth in section (2) and section (3), such Taxable Goods remain allowed to
be released from the appointed seaport/ airport and upon the insertion
of such Taxable Goods shall not be considered as the certain transaction
as set forth in Article 3 section (1) point a and point b.
(8) Procedures for the Endorsement by the employee/ official of the
Directorate General of Taxation, as set forth in section (1), shall be as
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included in the Appendix III herein, which is the integral part of this
Regulation of the Finance Minister.
(9) The assignment to the employee/ official of the Directorate General of
Taxation for the Endorsement purposes, as set forth in section (1), shall
be in the Customs Office and stipulated with the Regulation of the
Finance Minister.
Article 13
Provision for the procedure:
1. release and full payment for the tax payable upon the Taxable Goods, as
set forth in Article 3 section (1) point a, from the outside of Customs
Area;
2. insertion and returnable package as set forth in Article 3 section (1) point
f; and
3. release of the Taxable Goods for the forward transport or continue
transport purpose as set forth in Article 4.
shall comply with the provision as regulated in the regulations as follow:
a. Regulation of the Finance Minister Number 47/ PMK.04/2012 on
the Administration of Insertion and Release for the Goods From and
Into the Area that Has Been Stipulated As the Free Trade Area and
Free Seaport and the Exemption of Excise and its Amendment; and
b. Regulation of the Finance Minister Number 48/ PMK.04/2012 on
the Customs Notification For The Purpose Of Insertion and Release of
the Goods From and Into the Area that Has Been Stipulated As the
Free Trade Area and Free Seaport and the Exemption of Excise and
its Amendment.
Article 14
When this Regulation of the Finance Minister comes into effect, Regulation
of the Finance Minister Number 45/ PMK.03/2009 on the Procedures of
Supervision, Payment, as well Full Payment of Value Added Tax and/ or
the Luxury Goods Selling Tax Upon the Release and/ or the delivery of the
Taxable Goods and/ or the Taxable Service from the Free Area into the
other place within the Customs Area and/ or the Insertion and/ or the
delivery of the Taxable Goods and/ or the Taxable Services from the other
place within the Customs Area into the Free Area, as it has been amended
with the Regulation of the Finance Minister Number 240/ PMK.03/ 2009,
is revoked and it is stated that it is not applicable.
Article 15
This Regulation of the Finance Minister comes into effect since the date of
enactment.
For the public cognizance, it is ordered to promulgate this Regulation of the
Finance Minister by placing it in the State Gazette of the Republic of
Indonesia.
MINISTER OF FINANCE
-13-
Stipulated in Jakarta
On April 26th, 2012
THE MINISTER OF FINANCE OF THE REPUBLIC
OF INDONESIA
Signed,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
On April 26th, 2012
MINISTER OF JUSTICE AND HUMAN RIGHT OF
THE REPUBLIC OF INDONESIA
Signed,
AMIR SYAMSUDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2012

NUMBER 462
MINISTER OF FINANCE
APPENDIX II
REGULATION OF THE FINANCE MINISTER
NUMBER 62/PMK.03/2012
CONCERNING
PROCEDURES OF THE SUPERVISION,
ADMINISTRATION, PAYMENT, AS WELL FULL
PAYMENT OF THE VALUE ADDED TAX AND/
OR THE LUXURY GOODS SELLING TAX UPON
THE RELEASE AND/ OR THE DELIVERY OF
THE TAXABLE GOODS AND/ OR THE TAXABLE
SERVICES FROM THE FREE AREA INTO THE
OTHER AREA WITHIN THE CUSTOMS AREA
AND THE INSERT AND/ OR THE DELIVERY OF
SERVICES FROM THE OTHER AREA WITHIN
THE CUSTOMS AREA TO THE FREE AREA.
================================================================
======
THE NOTIFICATION OF THE INSERT/ RELEASE OF CERTAIN GOODS
TRANSACTION (PPBTT)
Number : . (1) .
Date
: . (2) .
A. Type of Insert /Release

the Customs Area
(3)
1. From Free Area to the other place within

2.
B. Goods origin
within Customs Area
(4)
From the other place within

Customs Area into the Free Area
1. Outside Customs Area
the
2. Other places
3. Free Area 4. Other

C. Returned date to KB/ TLDDP
:
.(5)..
D. Notification Data
the Entrepreneur From the Other Place Within the Customs Area (TLDDP)
:
Name
: (6)..
NPWP
: (7)..
Address
: .(8)
the Entrepreneur in the Free Area :

Name
: (9)..
NPWP
: (10)..
Address
: .(11)
Goods Description:
No.PP FTZ 01
: (12).. Date: (13)
No. PP FTZ 03
: (14).. Date: (15)
Expedition Company
: ..(16)
..
No. Bill of Lading/ Airway : ..(17)

Bill/ Delivery Order
..
Origin/ Goods Destination
: ..(18)
MINISTER OF FINANCE
..
Period Plan of
Goods Utilization
: ..(19)
..
Description of utilization
: Production/ Reparation/ Show (20)

..
Sequence No
Utilization
(21)
(22)
Selling Price/ Fair Market Price

Foreign
Exchange
(23)
Rupiah
(24)
Amount Selling Price/ Fair Market Price*)

In witness whereof, I certify that all information mentioned above are truly
correct. In the event that it is found such information mentioned above are
incorrect in the future, hereby I ready to be sanctioned based on the
provision of law and regulation of the taxation.
, (29) ..
THE RECORD OF DIRECTORATE
GENERAL OF TAXATION
It has been in accordance with the provision
and the supporting documents.
, .(25)
Signature (30) .
Name .(31)..
Designation ...(32)........
Acknowledged by
Official/ employee of DJP
Signature(26)..
Name (27)..
Sheet
1st/2nd
for the entrepreneur in TLDDP/ entrepreneur in KB:
Designation
..(28)..
sheet 3rd/ 4th for KPP in KB/ Customs Office;
sheet 5th for KPP in TLDDP.
Description:
*) Please streak the unnecessary one
MINISTER OF FINANCE
FILLING INSTRUCTION FOR THE NOTIFICATION OF THE INSERT/ RELEASE

OF CERTAIN GOODS TRANSACTION (PPBTT)
(1) It is filled with the sequence number of the Notification of the Insert/
Release of Certain Goods Transaction by the Tax Office in which the
entrepreneur in the other place within the Customs Area is registered.
(2) It is filled with the date of the Notification of the Insert/ Release of
Certain Goods Transaction by the Tax Office in which the entrepreneur
in the other place within the Customs Area is registered.
(3) It is filled with number 1 or number 2 in accordance with the type of
insert/ release of the certain goods transaction.
(4) It is filled with number 1, number 2, number 3, or number 4 in
accordance with the origin of the certain goods transaction.
Insert/ Release of the Certain Goods Transaction at number 4 shall be
the Insert/ Release of the Certain Goods Transaction from the Bonded
Dump or Special Economic Area.
(5) It is filled with the date at which the Goods should be returned into the
Free Area/ other place within the Customs Area, it is started since the
Customs Notification.
(6) It is filled with name of the Taxable Entrepreneur in other place within
the Customs Area.
(7) It is filled with Taxpayer Identification Number (NPWP) of the Taxable
Entrepreneur in other place within the Customs Area.
(8) It is filled with the address of the Taxable Entrepreneur in other place
within the Customs Area.
(9) It is filled with name of the Entrepreneur in Free Area.
(10) It is filled with the Taxpayer Identification Number (NPWP) of the
Entrepreneur in Free Area.
(11) It is filled with the address of Entrepreneur in Free Area.
(12) It is filled with Number of PP FTZ-01 that is provided by the
Directorate General of Customs for the release Certain Goods
Transaction to other place within the Customs Area.
Directorate General of Customs for the release Certain Goods
Directorate General of Customs for the insert Certain Goods
Directorate General of Customs for the insert Certain Goods
(16) It is filled with the Expedition company for the Certain Goods
Transaction.
(17) It is filled with the Bill of Lading/ Airway Bill/ or Delivery Order.
(18) It is filled with the origin/ destination of Certain Goods Transaction.
(19) It is Filled with the plan of the period of time Certain Goods
Transaction utilization.
MINISTER OF FINANCE
(20) It is filled with the description of the utilization of Certain Goods

Transaction other than for the production/ reparation/ show purpose.
(21) It is filled with the sequence number.
(22) It is filled with the name of It is filled with Number of PP FTZ-03 that
is provided by the Directorate General of Customs for the insert
Certain Goods Transaction to other place within the Customs Area.
(23) It is filled with the foreign exchange, in the event that the selling price/
fair market price is recognized in the foreign exchange.
(24) It is filled with the foreign exchange, in the event that the selling price/
fair market price are recognized in rupiah.
(25) It is filled with the date, month, and year of the approval from the Tax
Office in which the entrepreneur in the other place within the Customs
Area is registered.
(26) It is filled with the signature of the authorized official/ employee of the
DJP
(27) It is filled with the name of the official/ employee of the DJP who are
authorized to sign as set forth in number (26).
(28) It is filled with the NIP of the official/ employee of the DJP who are
authorized to sign as set forth in number (26).
(29) It is filled with the signature of the entrepreneur in the other place
(30) It is filled with the name of the entrepreneur in the other place within
the Customs Area as set forth in number (29).
(31) It is filled with the designation of the entrepreneur in the other place
Copy as the Original version
HEAD OF GENERAL
BUREAU
u.b
HEAD OF ADMINISTRATION DEPT
OF THE MINISTRY
Signed and sealed
GIARTO
NIP 195904201984021001
THE MINISTER OF FINANCE OF

Signed
MINISTER OF FINANCE
APPENDIX II
CONCERNING
PAYMENT OF THE VALUE ADDED TAX AND/ OR
THE LUXURY GOODS SELLING TAX UPON THE
RELEASE AND/ OR THE DELIVERY OF THE
TAXABLE GOODS AND/ OR THE TAXABLE
OTHER AREA WITHIN THE CUSTOMS AREA AND
THE INSERT AND/ OR THE DELIVERY OF THE
TAXABLE GOODS AND/ OR THE TAXABLE
SERVICES FROM THE OTHER AREA WITHIN THE
CUSTOMS AREA TO THE FREE AREA.
PROCEDURES FOR THE APPROVAL UPON THE NOTIFICATION OF INSERT/

RELEASE CERTAIN GOODS TRANSACTIONS (PPBTT)
1. The entrepreneur in the other place within the Customs Area proposes the
application for the approval of the Notification of Insert/ Release Certain
Goods Transaction (PPBTT) to the Head of the Tax Office in which the
entrepreneur is registered.
2. Application should be submitted in 5 (five) copies and completed with the
required attachments.
3. Application for the approval of PPBTT for the release of the Taxable Goods
from the Free Area for the certain period of time it will be re-entered into
the Free Area, it shall be obliged to be attached with the Approval of the
Goods Origin from the Area Administrator Agency of which certifies that
such Goods is not from the outside of the Customs Area.
4. Application for the approval of PPBTT for the insert of the Taxable Goods
from the other place within the Customs Area into the Free Area that in
certain period of time it will be re-released from the Free Area, should not
be attached the Approval of the Goods Origin from the Area Administrator
Agency. Such Approval of the Goods Origin from the Area Administrator
Agency shall be attached when the Taxable Goods will be re-released from
the Free Area.
5. PPBTT shall be attached with documents as follow:
a. Copy of the front page, the page that certifies the destination of the
transaction, and signature page, or the copy of other documents that
certify that the entry/ release of such goods is for the purpose of
production or the processing of infrastructures or for the purpose of
reparation, or calibration, or demonstration;
b. Invoice, in the event that such insert/ release requires the issuance of
invoice; and
c. Latest photograph of the good in the size of 4R.
6. Based on the application from the Entrepreneur, the Head of Tax Office will
perform matters as follow:
a. examining the filling of PPBTT and the required supporting
documents;
b. in the event that the filling of PPBTT and the required supporting
documents have met the requirements, the Head of Tax Office will
approve the PPBTT within no longer than 5 (five) working days since
the application is received;
c. in the that the filling of PPBTT and the required supporting
documents have not met the requirements, the Head of Tax Office will
MINISTER OF FINANCE
send the notification to the Entrepreneur within no longer than 3

(thee) working days since the application is received;
d. providing the approval on each sheet of PPBT; and
e. archiving the 5th sheet of PPBTT as the basis on performing
supervision against the transaction of insert/ release of the goods
from the Free Area that are performed by the Entrepreneur.
HEAD OF GENERAL
BUREAU
u.b
OF THE MINISTRY
Signed and sealed
GIARTO
NIP 195904201984021001

Signed
MINISTER OF FINANCE
APPENDIX II
CONCERNING
CALCULATION PROCEDURES OF THE VALUE ADDED TAX OR VALUE

ADDED TAX AND THE LUXURY GOODS SELLING TAX AND THE
FULFILLMENT OF THE OBLIGATION OF THE TAXATION UPON THE RELEASE
OF THE TAXABLE GOODS (BKP) AND/ OR THE DELIVERY OF INTANGIBLE
TAXABLE GOODS AND/ OR THE TAXABLE SERVICES (JKP) FROM THE FREE
AREA TO THE OTHER PLACE WITHIN THE CUSTOMS AREA
I.
GENERAL
a. Upon the release of the Taxable Goods from the Free Area to the other
place within the Customs Area shall be Value Added Tax payable or Value
Added Tax and the Luxury Goods Selling Tax payable by the One who
releases the Taxable Goods.
b. Upon the delivery of the Intangible Taxable Goods and/ or the Taxable
Services from the Free Area to the other place within the Customs Area
shall be subject to Value Added Tax.
c. Upon the delivery of Intangible Taxable Goods and/ or the Taxable
Services from the Free Area the Bonded Dump or the Special Economic
Zone shall be subject to Value Added Tax.
d. Tax Imposition Basis for the Value Added Tax payable or Value Added Tax
and the Luxury Goods Selling Tax payable shall be as follow:
Selling Price; or
Fair Market Price, in the event that the release of such goods is not
for the purpose of trading.
e. Time of Value Added Tax payable and the Value Added Tax and the
Luxury Goods Selling Tax payable shall be:
when the Taxable Goods are released from the Free Area;
when the utilization of the Intangible Taxable Goods and/ or the
Taxable Services in the other places within the Customs Area or in
the Bonded Dump or the Special Economic Zone.
f. Value Added Tax or Value Added Tax and the Luxury Goods Selling Tax of
which are payable upon the release of the Taxable Goods from the Free
Area shall be collected and paid by the One who releases such goods
through post office or the designated bank of which is appointed by the
Finance Minister, using the Letter of Tax Payment.
g. Time of payment for Value Added Tax or Value Added Tax and the Luxury
Goods Selling Tax of which are payable shall be:
the later when the Taxable Goods are released from the Free Area;
the later on the 15th (fifteen) of the next month after the utilization
month of the Intangible Taxable Goods and/ or the Taxable
Services.
MINISTER OF FINANCE
II.
MODEL FOR THE CALCULATION OF THE VALUE ADDED TAX OR THE

VALUE ADDED TAX AND THE LUXURY GOODS SELLING TAX
a. The release of the Taxable Goods from the Free Area to the other place
within the Customs Area
1) Goods are from outside of the Customs Area
PT Batam (entrepreneur of the Free Area) inserts 10 units plasma TV
(including the Taxable Goods of which is the luxury with the tariff
10%) from the Outside of the Customs Area for further the overall
plasma TV are sold to PT Jakarta (entrepreneur of the other place
within the Customs Area) with the unit price @ Rp6.000.000, -. The
delivery is made through the seaport of Sekupang Batam to PT
Jakarta (entrepreneur of the other place within the Customs Area) in
March 12th, 2012.
The calculation for the Value Added Tax or Value Added Tax and the
Luxury Goods Selling Tax payable and the provision upon the release
of such Taxable Goods (BKP) shall be as follow:
Tax Imposition Basis/DPP (10 x 6.000.000) Rp 60.000.000, 00
PPn payable (10% x DPP)
Rp 6.000.000, 00
PPnBm payable (10% x DPP)
Rp 6.000.000, 00
PT Batam (the One who releases the Goods) collects and pays the
Value Added Tax (PPn) and the Luxury Goods Selling Tax (PPnBm)
payable using the Letter of Tax Payment;
Collection and payment for the Value Added Tax (PPn) and the
Luxury Goods Selling Tax (PPnBm) at no later than March 12th,
2012.
Letter of the Tax Payment shall be filled with the methods as
follow:
i.
on the column of name and the column of NPWP shall be
filled with the name and NPWP of PT Jakarta;
ii.
on the column of Taxpayers/ depositor shall be filled with
the name of the Depositor, and also be filled with the name
and NPWP of PT Batam.
Value Added Tax that is paid upon the release of such Plasma TV
shall be the Input Tax of which can be credited by PT Jakarta in
accordance with the provision of the law and regulation of the
Taxation.
2) The Goods are from Free Area
PT Batam (entrepreneur of the Free Area) inserts the components of
TV from the Outside of Customs Area. Afterward, PT Batam
assembles such components TV through adding local components
so that they become TV Plasma as much as 10 units with the mark
TV FTZ (including the Taxable Goods of which is the luxury with
the tariff 10%). Furthermore, PT Batam sells such entire 10 unit of
Plasma TV to PT Surabaya (entrepreneur from the other place within
the Customs Area) with the unit price @ Rp5.000.000, 00. Delivery
MINISTER OF FINANCE
of the Goods is made through the seaport of Ampar Batam in March

12th, 2012.
Tax Imposition Basis/DPP (10 x 5.000.000) Rp.50.000.000, 00
Rp 5.000.000, 00
Rp 5.000.000, 00
Luxury Goods Selling Tax (PPnBm) at no later than March 12th,
2012.
follow:
i.
filled with the name and NPWP of PT Surabaya;
ii.
shall be the Input Tax of which can be credited by PT Surabaya in
Taxation.
3) The Goods are from the other place within the Customs Area
PT Batam (entrepreneur of the Free Area) purchases 10 units of
Plasma TV (including the Taxable Goods of which is the luxury with
the tariff 10%) from PT Monas in Jakara with the price
Rp4.000.000, 00 . Furthermore, PT Batam sells such entire Plasma
TV to PT Horas Medan with the unit price @ Rp5.000.000, 00.
Delivery of the Goods is made through the seaport of Ampar Batam
in March 16th, 2012.
Tax Imposition Basis/DPP (10 x 5.000.000)Rp.50.000.000, 00
Rp 5.000.000, 00
Rp 5.000.000, 00
Luxury Goods Selling Tax (PPnBm) (by PT Batam) at no later than
March 12th, 2012.
MINISTER OF FINANCE

follow:
i.
filled with the name and NPWP of PT Horas;
ii.
shall be the Input Tax of which can be credited by PT Horas in
Taxation.
b. The delivery of the Intangible Taxable Goods

PT Batam (entrepreneur in the Free Area) owner of the trade mark
BETMEN signs the contract of utilization of the trade mark of BETMEN
with PT Monas in Jakarta with the value of contract utilization of the
trade mark of BETMEN as much as Rp500.000.000, 00. PT Monas
begins to utilizes the trade mark of BETMEN since the early month of
April 2012.
The calculation of Value Added Tax payable and the provision of taxation
upon the delivery of such Intangible Taxable Goods shall be as follow:
Tax Imposition Basis
Rp500.000.000, 00
PPn Payable (10% x DPP)
Rp 50.000.000, 00
PPn payable is collected and paid by PT Monas using the Letter of Tax
Payment at no longer than May 15th, 2012.
Letter of Tax Payment, at the column of the name and at the column
of NPWP are filled with name and NPWP of PT Monas.
Value Added Tax of which has been paid by PT Monas shall be the
Input Tax that can be credited by PT Monas in accordance with the
provision of the law and regulation of the taxation.
c. The delivery of Taxable Services
PT Batam (entrepreneur of the Free Area) performs the after-sales service
for the user of Plasma TV FTZ . In April 16th, 2012 PT Batam performs
reparation services for Haji Amin (Taxable Entrepreneur of Medan). Upon
the reparation service, Haji Amin shall be charged the cost as much as
Rp500.000, 00.
The calculation for the Taxable Service payable for the delivery of the
Taxable Service and taxation provision shall be as follow:
Rp500.000, 00
Rp 50.000, 00
PPn payable shall be collected and paid by Haji Amin using the Letter
of Tax Payment at no longer than May 15, 2012.
Letter of Tax Payment, at the column of name and the column of
NPWP shall be filled with the name and NPWP of Haji Amin.
MINISTER OF FINANCE
Value Added Tax of which is paid by Haji Amin shall be the Input Tax
that can be credited by Haji Amin in accordance with the provision of
the law and regulation of the taxation.
d. The release of the Taxable Goods from the center of Free Area to the
Branch in the other place within the Customs Area or from the Branch in
the Free Area to the other place within the Customs Area or from the
Branch in the Free Area to the Center in the other place within the
Customs Area.
PT Batam (entrepreneur of the Free Area) inserts the components TV
from the Outside of the Customs Area with the import value
Rp20.000.000, 00. PT Batam assembles such components TV through
adding local components so that they become TV Plasma as much as 10
units with the mark TV FTZ (including the Taxable Goods of which is
the luxury with the tariff 10%). Furthermore, in April 17th, 2012, PT
Batam delivers the entire of Plasma TV to the branch of PT Batam in
Medan (Branch of the PT Batam in Medan is a Taxable Entrepreneur)
with the fair market price Rp30.000.000, 00.
The calculation for Value Added Tax or Value Added Tax and Luxury
Goods Selling Tax payable and the taxation provision upon the release of
Taxable Goods shall be as follow:
Tax Imposition Basis/DPP
Rp.30.000.000, 00
Rp 3.000.000, 00
Rp 3.000.000, 00
PT Batam (the One who releases the goods) collects and pays the
Value Added Tax or the Value Added Tax and the Luxury Goods
Selling Tax of which is payable using Letter of Tax Payment.
The collection of Added Tax or the Value Added Tax and the
Luxury Goods Selling Tax of which is payable (by PT Batam) at no
longer than April 17th, 2012.
Letter of Tax Payment shall be filled with the methods as follow:
i. on the column of name and the column of NPWP shall be
filled with the name and NPWP of PT Batam of Medan
Branch Office;
ii. on the column of Taxpayers/ depositor shall be filled
with the name of the Depositor, and be filled with the
name and NPWP of PT Batam Batam Branch.
III.
shall be the Input Tax of which can be credited by PT Batam
Batam Branch in accordance with the provision of the law and
regulation of the Taxation.
MODEL OF CALCULATION FOR THE VALUE ADDED TAX ON THE
DELIVERY OF THE DOMESTIC AIR TRANSPORT SERVICE IN THE FREE
AREA, FROM THE OTHER PLACE WITHIN THE CUSTOMS AREA TO THE
FREE AREA, AND FROM THE FREE AREA TO THE OTHER PLACE WITHIN
THE CUSTOMS AREA
MINISTER OF FINANCE
a. PT Batam Express Airlines is an airline of which is domiciled in Batam.

This company serves the domestic route, particularly for the region of the
Batam Island. In April 28, 2012 Ms Mona, whose domicile in Sekupang,
travels to Hang Nadim Airport in Batam using Helicopter at price
Rp10.000.000, 00.
Upon the delivery of Such taxable Service within the Free Area, it shall be
excused from the imposition of the Value Added Tax.
b. PT Batam Express Airlines is an airline of which is domiciled in Batam.
This airline serves the domestic route. In April 23, 2012 Ms Sora whose
domicile in Pekanbaru, she travels from Hang Nadim Airport, Batam to
the Sultan Syarif Kasim II, Pekanbaru using Helicopter at price
Rp10.000.000, 00.
The calculation of the Value Added Tax of which is payable and the
taxation provision upon the purchase of such airline ticket shall be as
follow:
Rp10.000.000, 00
Rp 1.000.000, 00
Value Added Tax payable is paid by Ms Sora using the Letter of Tax
Payment at no longer than May 15th, 2012.
If Ms Sora is a Taxable Entrepreneur, the Value Added Tax, which has
been paid in accordance with the provision of the law and regulation of
the taxation, can be credited.
c. From the other place within the Customs Area
PT Jakarta Airlines is an airline of which is domiciled in Jakarta and is
established as a Taxable Entrepreneur in Jakarta. This airline serves the
domestic route. In April 28, 2012 Ms Mona travels from Jakarta to
Batam using such airline with the ticket price Rp1.100.000, 00 (includes
PPn).
The calculation of the Value Added Tax and the taxation provision upon
the purchase of such ticket shall be as follow:
Tax
Imposition
Basis
(100/110
x
Rp1.100.000,
00
Rp1.000.000, 00
Rp 100.000, 00
PPn payable is collected by PT Jakarta Airline when purchasing
such ticket.
d. From the Free Area to the other place within the Customs Area
PT Jakarta Airlines is an airline of which is domiciled in Jakarta and is
established as a Taxable Entrepreneur in Jakarta. This airline serves the
domestic route. In April 22, 2012 Ms Mona travels from Batam to
MINISTER OF FINANCE
Jakarta using such airline with the ticket price Rp1.650.000, 00

(includes PPn).
The calculation of the Value Added Tax and the taxation provision upon
the purchase of such ticket shall be as follow:
Tax
Imposition
Basis
(100/110
x
Rp1.650.000,
00
Rp1.500.000, 00
Rp 150.000, 00
PPn payable is collected by PT Jakarta Airline when purchasing such
ticket.
IV.
MODEL CALCULATON FOR THE VALUE ADDED TAX UPON THE

DELIVERY OF TELECOMMUNICATION SERVICE IN THE FREE AREA,
FROM THE OTHER PLACE WITHIN THE CUSTOMS AREA OR BONDED
DUMP TO THE FREE AREA, AND FROM THE FREE AREA TO THE OTHER
PLACE WITHIN THE CUSTOMS AREA OR THE BONDED DUMP
a. PT Batam Satellite is a telecommunication company of which is
domiciled in Batam that has the costumers in the region of Batam,
Bintan, Karimun, and Pekanbaru. It is recognized that Mr Batami
residing in Batu Ampar, while Mr Bituni residing in Tanjung Uban,
Bintan, and Mr Kariman residing in Tanjung Balai, Karimun, as well Mr
Pandaru residing in Pekanbaru . On May 2012, the following invoices
have been issued:
Mr Batami Rp150.000, 00
Mr Bintanu Rp250.000, 00
Mr Kariman Rp225.000, 00
Mr Pandaru Rp500.000, 00
Upon the utilization of the telecommunication service from PT Batam
Satellite to Mr. Batami, Mr. Bintanu, and Mr. Kariman shall be excused
from the imposition of Value Added Tax. Otherwise, for the utilization of
the telecommunication service from PT Batam Satellite to Mr. Pandaru
subject to Value Added Tax with the calculation as follow:
Rp500.000, 00
Rp 50.000, 00
PPn payable is paid directly by Mr. Pandaru using the Letter of Tax
Payment at the longer than June 15th, 2012.
If Mr. Pandaru is a Taxable Entrepreneur, he can credit PPn of which has
been paid in accordance with the provision of the law and regulation of
taxation.
b. PT Riau Telekomuikasi is an operator company that provides cellular
telecommunication and fixed line, having domiciled in Pekanbaru whose
customers are in the region of Batam, Bintan, Karimun, and Pekanbaru.
It is recognized that Mr. Batami residing in Batu Ampar, Batam, while
MINISTER OF FINANCE
Mr. Kariman residing in Tanjung Uban, Bintan, and Mr. Pandaru

residing in Pekanbaru. On May 2012, the invoices are issued for such
customers.
Upon the utilization of the telecommunication service, the following
provisions shall be applicable:
in the event that PT Riau Telekomunikasi in providing the
telecommunication service using the wireless network (cellular) to
Mr. Batami, Mr. Bintanu, Mr. Kariman, and Mr. Pandaru subject
to the Value Added Tax.
The Value Added Tax payable is collected and reported by PT Riau
Telekomunikasi through the report of the Letter of Periodic Value
Added Tax Return of May 2012.
in the event that PT Telekomunikasi in providing the
telecommunication service using the fixed line network to Mr.
Batami, Mr. Bintanu, Mr. Kariman, and Mr. Pandaru shall be
excused from the imposition of Value Added Tax.
HEAD OF GENERAL
BUREAU
u.b
OF THE MINISTRY
Signed and sealed
GIARTO
NIP 195904201984021001

Signed
MINISTER OF FINANCE
APPENDIX II
CONCERNING
PROCEDURE FOR THE ENDORSEMENT UPON THE DELIVERY OF THE

INTANGIBLE TAXABLE GOODS FROM THE OTHER PLACE WITHIN THE
CUSTOMS AREA
A. General
1. The Value Added Tax or Value Added Tax and Luxury Goods Selling Tax
of which is payable upon the Intangible Taxable Goods from the other
place within the Customs Area to the Free Area shall be subject to the
facility of uncollected Value Added Tax or Value Added Tax and Luxury
Goods Selling, in the event that such Intangible Taxable Goods has really
entered in the Free Area.
2. The evidence for such Intangible has really entered to the Free Area shall
be through submitting the documents, as set forth in Article 12 section
(2) to be provided the Endorsement by the official/ employee of the DJP
who is assigned in the Customs Office.
3. The documents that should be attached for the Endorsement by the
official/ employee of the DJP, shall be the Customs Notification (PP FTZ03) of which has been registered at the Customs Office, which is attached
with the documents as follow:
a. copy of the Tax Invoice (sheet for the buyer);
b. copy of the Bill of Laden, Airway Bill, or Delivery Oder; and
c. copy of the Selling Invoice or Invoice.
with showing their original documents.
B. The procedures of Endorsement
1. The documents, as set forth in Point A Number 3 above, shall be
submitted to the Official/ Employee of the Directorate General of
Taxation who is assigned in the Customs Office.
2. The official/ employee of the Directorate General of Taxation performs
the Endorsement through:
a. Examining the submitted documents;
b. Ensuring that the data in the Bill of Laden, Airway Bill, or the
Delivery Order, Invoice, Tax Invoice and manifest have been in
accordance with the data in the notification;
c. Ensuring that the Tax Invoice has been filled completely in
accordance with Article 13 section (5) Law on the Value Added Tax;
d. In the event that the data in the Bill of Laden, Airway Bill, or the
Delivery Order, Invoice, Tax Invoice and manifest have been in
accordance with the data in the customs notification, the official/
employee of the Directorate General of Taxation affixes the seal and
signature at the Customs Notification as follow:
MINISTER OF FINANCE
THE RECORD OF THE DIRECTRATE GENERAL OF TAXATION

THE FACILITY OF UNCOLLECTED VALUE ADDED TAX CAN BE
GRANTED
., (date, month, year)
Acknowledged by
Official/ Employee of DJP
Name
NIP
e. In the event that the data in the Bill of Laden, Airway Bill, or the
Delivery Order, Invoice, Tax Invoice and manifest have not been
filled completely in accordance with provision Article 13 section (5)
Law on the Value Added Tax, the official/ employee of the
Directorate General of Taxation affixes the seal and signature at
the Customs Notification as follow:
THE DATA IS NOT APPROPRIATE THE FACILITY OF UNCOLLECTED
VALUE ADDED TAX CANNOT BE GRANTED
Acknowledged by
Name
NIP
f. Upon the Insert of the goods for certain transaction in the event
that the data of PPBTT and Bill of Laden, Airway Bill, or the
Delivery Order, Invoice, Tax Invoice and manifest has been
appropriated with the Customs Notification, the official/ employee
affixes the seal and signs on the Customs Notification as follow:
THE DATA IS NOT APPROPRIATE
The Taxable Goods of which is inserted is not for the certain transaction
Acknowledged by
Name
NIP
MINISTER OF FINANCE
3. Process of the Endorsement of the Customs Notification shall be

made at no longer than 1 (one) working day since the documents,
as set forth in Article 12 section (2), is received by the official/
employee the Directorate General of Taxation who is assigned in
the Customs Office whose operational area includes the appointed
seaport or airport.
4. The 4th (fourth) sheet of the document of Customs Notification that
have been provided the Endorsement and the documents, as set
forth in Article 12 section (2), shall be administered in the Tax
Office in Free Area.
HEAD OF GENERAL
BUREAU
u.b
OF THE MINISTRY
Signed and sealed
GIARTO
NIP 195904201984021001

Signed

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MINISTER OF FINANCE

OF THE REPUBLIC OF INDONESIA

REGULATION OF THE MINISTER OF FINANCE OF REPUBLIC OF

: that in order to implement the provision Article 18 section (4),

1. Law Number 6 Year 1983 on the General Provision and

2009 (State Gazette of the Republic of Indonesia Year

: REGULATION OF THE FINANCE MINISTER ON PROCEDURES

In this Regulation of the Minister of Finance, definitions below shall be

Area of which associated with the business activity in the form of

b. selling price of such Intangible Taxable Goods and/ or the Taxable

accordance with the provision of the law and regulation on taxation is

STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2012

A. Type of Insert /Release

1. From Free Area to the other place within

From the other place within

1. Outside Customs Area

3. Free Area 4. Other

the Entrepreneur in the Free Area :

: (12).. Date: (13)

: (14).. Date: (15)

No. Bill of Lading/ Airway : ..(17)

: Production/ Reparation/ Show (20)

Selling Price/ Fair Market Price

Amount Selling Price/ Fair Market Price*)

FILLING INSTRUCTION FOR THE NOTIFICATION OF THE INSERT/ RELEASE

(20) It is filled with the description of the utilization of Certain Goods

THE MINISTER OF FINANCE OF

PROCEDURES FOR THE APPROVAL UPON THE NOTIFICATION OF INSERT/

send the notification to the Entrepreneur within no longer than 3

THE MINISTER OF FINANCE OF

CALCULATION PROCEDURES OF THE VALUE ADDED TAX OR VALUE

MODEL FOR THE CALCULATION OF THE VALUE ADDED TAX OR THE

of the Goods is made through the seaport of Ampar Batam in March

Letter of the Tax Payment shall be filled with the methods as

b. The delivery of the Intangible Taxable Goods

a. PT Batam Express Airlines is an airline of which is domiciled in Batam.

Jakarta using such airline with the ticket price Rp1.650.000, 00

MODEL CALCULATON FOR THE VALUE ADDED TAX UPON THE

Mr. Kariman residing in Tanjung Uban, Bintan, and Mr. Pandaru

THE MINISTER OF FINANCE OF

PROCEDURE FOR THE ENDORSEMENT UPON THE DELIVERY OF THE

THE RECORD OF THE DIRECTRATE GENERAL OF TAXATION

3. Process of the Endorsement of the Customs Notification shall be

THE MINISTER OF FINANCE OF

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