Indonesian Government Regulation on Taxable Goods Classified as Luxury Apart from Motor Vehicles Subject to Sales Tax on Luxury Goods
Government Regulation Number 61 of 2020 concerning Taxable Goods Classified as Luxury Other than Motorized Vehicles Subject to Sales Tax on Luxury Goods.
Set on October 15, 2020
Promulgated October 16, 2020
State Gazette of 2020 Number 236
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| Indonesian Government Regulation on Taxable Goods Classified as Luxury Apart from Motor Vehicles Subject to Sales Tax on Luxury Goods |
Article 1.
(1) Taxable Goods other than motorized vehicles are subject to Sales Tax on Luxury Goods based on the group of Taxable Goods classified as luxury.
(2) Groups of Taxable Goods classified as luxury other than motorized vehicles subject to Sales Tax on Luxury Goods at a rate of 20% (twenty percent), are luxury residential groups such as luxury houses, apartments, condominiums, town houses, and the like.
(3) Groups of Taxable Goods classified as luxury other than motorized vehicles which are subject to Sales Tax on Luxury Goods at a rate of 40% (forty percent) are:
a. groups of piloted hot air balloons and hot air balloons, other aircraft without propulsion; and
b. group of firearms and other firearms, except for state purposes.
(4) Groups of Taxable Goods classified as luxury other than motorized vehicles which are subject to Sales Tax on Luxury Goods at a rate of 50% (fifty percent), are:
a. group of aircraft other than those referred to in paragraph (3), except for state purposes or commercial air transportation; and
b. group of firearms and other firearms, except for state purposes.
(5) The group of Taxable Goods classified as luxury other than motorized vehicles subject to Sales Tax on Luxury Goods at a rate of 75% (seventy five percent) is a group of luxury cruise ships in the form of:
a. cruise ships, excursion boats and similar vessels primarily designed for the transport of people, ferries of all kinds, except for the benefit of the state or public transport; and
b. yachts, except for the interests of the state, public transportation, or tourism businesses.
Article 2
(1) If the Taxable Goods are classified as luxury in the form of yachts for tourism businesses as referred to in Article 1 paragraph (5) letter b, within a period of 4 (four) years from the time of import or acquisition:
a. used not in accordance with the original purpose; or
b. is transferred to another party, Sales Tax on Luxury Goods which is exempted and/or underpaid Value Added Tax on the import or acquisition of the Taxable Goods classified as luxury must be paid.
(2) Payment of Sales Tax on Luxury Goods and/or Value Added Tax as referred to in paragraph (1) shall be made within a maximum period of 1 (one) month since the Taxable Goods classified as luxury in the form of a yacht are used inconsistently with their original purpose or are transferred to the other party.
(3) If within the period of 1 (one) month as referred to in paragraph (2) the Sales Tax on Luxury Goods and/or Value Added Tax payable is not or underpaid, the Taxpayer is subject to sanctions in accordance with the provisions of the legislation in taxation sector.
Article 3
Further provisions regarding:
determination of types of Taxable Goods other than motorized vehicles that are subject to Sales Tax on Luxury Goods; and
procedures for exemption from the imposition of Sales Tax on Luxury Goods,
regulated by Regulation of the Minister of Finance.
Article 4
At the time this Government Regulation comes into force, all implementing regulations of Government Regulation Number 145 of 2000 concerning Groups of Taxable Goods Classified as Luxury Subject to Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 2000 Number 261, Supplement to the State Gazette of the Republic of Indonesia Number 4063 ) as amended several times, most recently by Government Regulation Number 12 of 2006 concerning the Seventh Amendment to Government Regulation Number 145 of 2000 concerning Groups of Taxable Goods Classified as Luxury Subjected to Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 2006 Number 31, Supplementary State Gazette of the Republic of Indonesia Number 4619) which regulates provisions other than motorized vehicles is declared still valid as long as it does not conflict with the provisions in this Government Regulation.
Article 5
At the time this Government Regulation comes into force, Government Regulation Number 145 of 2000 concerning Groups of Taxable Goods Classified as Luxury Subject to Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 2000 Number 261, Supplement to the State Gazette of the Republic of Indonesia Number 4063) as has been stated in several last time amended by Government Regulation Number 72 of 2006 concerning the Seventh Amendment to Government Regulation Number 145 of 2000 concerning Groups of Taxable Goods Classified as Luxury Subject to Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 2006 Number 31, Supplement to the State Gazette of the Republic of Indonesia Number 4619), revoked and declared invalid.
Article 6
This Government Regulation comes into force after 60 days from the date of promulgation.
Download Government Regulation Number 61 of 2020 concerning Taxable Goods Classified as Luxury Apart from Motor Vehicles Subject to Sales Tax on Luxury Goods.
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