pt. yokogawa indonesia pt. sistemindra kontrolindo ＜ commats> copyright © 2005, channel -...

PT. Yokogawa IndonesiaPT. Sistemindra Kontrolindo

＜ commats>Copyright © 2005, Channel - Yokogawa Indonesia

Internal PSM Training :“Commercial Matters that Sales People Must Know”June 27, 2005

YIN / SIK - SALES SUPPORT & CHANNEL DEPARTMENT <COMMATS.Copyright © 2005, Channel Dept- Yokogawa Indonesia

TOPICS

1. Taxation for Sales Transaction : Import Duty / Income Tax/VAT

2. Term of Sales / Delivery3. YIN / SIK Order Route

1. Term of Payment :• Method of Payment• Credit Term• Billing Schedule

2. Some Clauses inside Project Contract :• Bank Guarantee : Bid Bond / Performance Bond• Insurances• Liquidity Damage• Penalty• Waranty• Cancelation• Disputes• Patent / Copy Right• Force Majeur• Etc


I. Taxation For Sales Transaction

CUSTOMER(Buyer )

YHQ/YEA(Manufacturer)

YIN/SIK(Seller)

3. Payment , will be deducted PPh 22 Jasa ( 6 %) if any service rendered.

Note :1. Cost for YIN/SIK : Bea Masuk / Import Duty + Freight + Insurance2. VAT In/out & PPh 22 Import/Jasa are not recorded as Cost

2. Invoice+ VAT Out ( 10 % ) from Price

1. Import Clearance by YIN / SIK Indonesia Region / Custom Authority

Singapore Region / Custom Authority

Import Clearance :1. Bea Masuk/Import Duty ( % based on HS

No.)2. PPh 22 Impor ( 2.5 % from CIF Value)3. VAT In / PPN Impor ( 10 % from CIF Value)


II. Term Of Delivery : 1. FOB Singapore

CUSTOMER(Buyer )


YIN/SIK(Seller)

Note :Since the Delivery is done oustside of Indonesia Region, this transaction is not subject to VAT for YIN/SIK as the Seller

Indonesia Region / Custom Authority


Customer’s Forwarder/Rep Delivery

Custom Clearance by Customer


II. Term Of Delivery : 2. Cost , Insurance & Freight

CUSTOMER(Buyer )


YIN/SIK(Seller)

Note :Custom Clearance : Bea Masuk , PPh 22 Impor & PPN


Singapore Region / Custom Authority Airport / Harbour

Delivery

Custom Clearance paid by Customer


II. Term Of Delivery : 3. Delivery Duty Paid ( DDP )

CUSTOMER(Buyer )


YIN/SIK(Seller)




Airport / Harbour

Delivery

Custom Clearance Paid by YIN /SIK

Delivery


II. Term Of Delivery : 4. Delivery Duty Unpaid (DDU)

CUSTOMER(Buyer )


YIN/SIK(Seller)



Singapore Region / Custom Authority Airport / Harbour

Delivery

Custom Clearance Paid by Customer

Delivery


III . YIN / SIK Order Route : 1. Gross Order

CUSTOMER( Buyer)

YEA( Seller )

YIN/SIK(Mediator)

1. Purchase Order

2. Invoice & Delivery : FOB Singapore or CIF

3. Payment

4. SAF/Commission Payment

Note :1. Accounting Sales Record of Turnover : YEA2. Accounting Sales record of SAF / Commission : YIN / SIK3. Custom Clearance : Customer


III. YIN / SIK Order Route : 2. Net Order

CUSTOMER( Buyer )

YEA

YIN/SIK( Seller)

1. Purchase Order ( DDP )

3. Delivery & Invoice ( FOB or CIF)

5. Payment

Note :1. Accounting Sales Record of Turnover : YIN / SIK2. Custom Clearence : YIN / SIK

4. Delivery & Invoice + VAT

2. Purchase Order6. Payment


III. YIN / ISK Order Route : 3. Net Order FOB Singapore

CUSTOMER(Buyer )


YIN/SIK(Seller)

1. Purchase Order

4. Invoice + DN

6. Payment

Note :1. Accounting Sales Record of Turnover : YIN / SIK2. Import Clearance : Customer

5. Invoice+ DN no VAT

2. Purchase Order

7. Payment Indonesia Region / Custom Authority


Customer’s Forwarder/Rep3. Delivery

Import Clearance

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