certain documents that can be treated as tax invoice...tax alert: certain documents that can be...
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Tax Alert: Certain documents that can be treated as tax invoice | 1
Certain documents that can be treated as tax invoice
Tax AlertAugust 2019
Summary
On 2 July 2019, the Directorate General of Tax (DGT) issued a new regulation on certain documents that can be treated as tax invoice through its Regulation No. PER-13/PJ/2019 (“PER-13”). PER-13 will replace PER-10/PJ/2010, most recently amended by PER-33/PJ/2014, when it becomes effective on 30 August 2019.
This alerts aims to provide further explanation on PER-13.
2 | Tax Alert: Certain documents that can be treated as tax invoice
A. Documents that can be treated as tax invoice
Under PER-13 there are 16 documents that can be treated as tax invoice, which are as follows:
1. Instruction Letter for Delivery of Goods made or issued by the Logistic Agency (BULOG/ DOLOG) to distribute wheat flour;
2. Invoice on the delivery of telecommunication services issued by a telecommunication company;
3. Ticket, airway bill or delivery bill, made or issued to deliver domestic air freight services;
4. Service sales note, made or issued for the delivery of port services;
5. Invoice on the delivery of electricity by an electric company;
6. Invoice on the delivery of taxable goods and/ or taxable service by a drinking water company;
7. Trading confirmation on the delivery of taxable service by a securities agent;
8. Invoice on the delivery of taxable service by a bank;
9. Document used to order excise tape for tobacco products (CK-1 document);
10. For export of taxable goods: Export Declaration (PEB) attached with Export Service Note, invoice and bill of lading or airway bill, which are one complete set that cannot be separated with the PEB;
11. For export of taxable service/ intangible taxable goods: Taxable Service/ Intangible Taxable Goods Export Declaration attached with invoice, which are one complete set that cannot be separated with the Taxable Service/ Intangible Taxable Goods Export Declaration;
12. For import of taxable goods: Import Declaration (PIB) which states the goods owner identity consists of name, address, and Tax ID Number. The PIB must be attached with tax payment slip (SSP), Customs, Excise and Tax payment slip (SSPCP), and/ or proof of tax collection by the Directorate General of Customs and Excise (DGCE), that states the goods owner identity consists of name, address and Tax ID Number, which are one complete set that cannot be separated from the PIB;
13. For import of taxable goods, in case there is an underpaid assessment on import VAT value by DGCE: PIB, which states the goods owner identity consist of name, address and Tax ID Number. The PIB must be attached with SSP and tariff and/ or import value assessment letter, customs assessment letter, or tariff and/ or import value re-assessment letter, which states the goods owner identity consist of name, address and Tax ID Number, which are one complete set that cannot be separated from the said PIB;
14. SSP for the payment of VAT on the utilization of intangible taxable goods or taxable service from outside of Indonesian customs area within the Indonesian customs area, attached with invoice and details on the type and value of the intangible taxable goods or taxable service as well as the name and address of the intangible taxable goods or taxable service provider;
15. SSP for the payment of VAT on the delivery of taxable goods through an auctioneer, attached with the extract of auction minutes, which are one complete set that cannot be separated from the said SSP; and
16. SSP for payment of VAT on the release and/ or delivery of taxable goods and/ or taxable service from a Free Trade Zone (FTZ) to Another Place in the Indonesian Customs Area (TLDDP), attached with:
a) Customs Declaration for the release of taxable goods; or
b) Invoice or contract for the delivery of taxable service and/ or intangible taxable goods.
B. Formal requirements
1. A document under numbers 1 to 11 in section A is considered to fulfill the formal requirements if it is complete, clear and correctly filled in, where the document should state at least:
a) Name, address and Tax ID Number of the party who conducts the export or delivery;
b) Tax basis; and
c) VAT amount collected, except in the case of export.
2. A document under numbers 14 to 16 in section A must be made in accordance with the prevailing tax laws and regulations.
Tax Alert: Certain documents that can be treated as tax invoice | 3
C. Creditable input VAT
1. VAT stated in a document under numbers 1 to 8 in section A is creditable input VAT provided the document meets the formal requirements stated in section B (1) above and also states the Tax ID Number and name of the party receiving the taxable goods and/ or taxable service.
2. VAT stated in document under number 12 or 13 in section A is creditable as input VAT provided such document:
a) states the State Revenue Transaction Number; and
b) already exists in the DGCE’s service computer system and has been electronically exchanged with the DGT.
3. VAT stated in a document under numbers 14 to 16 in section A is creditable as input VAT provided the document meets the formal requirements stated in section B (2) above and also states the Tax ID Number and name of the party who:a) Utilizes the taxable service and/ or intangible
taxable goods; orb) Receives the taxable goods and/ or taxable
service.
Please do not hesitate to contact our Tax Partners or engagement teams.
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