Regulation of the Director-General of Taxes No. PER-11/PJ/2022 on the Amendment to Regulation of the Director-General of Taxes No. PER-03/PJ/2022 on Tax Invoices
Enforcement Date: 1 September 2022
- The Amendment now states that any locations that are listed in taxable goods (barang kena pajak – “BKP”) and/or taxable services (jasa kena pajak – “JKP”) statements and that have been designated as centers for value-added tax (pajak pertambahan nilai – “PPN”) or both PPN and Luxury-Goods Sales Tax (Pajak Penjualan atas Barang Mewah – “PPnBM”) in relation to deliveries of BKP and/or JKP to their respective buyers and/or recipients should now refer to certain areas or locations, as well to deliveries of BKP and/or JKP that have secured PPN or PPN and PPnBM collection exemption facilities (“Certain Areas”).
- Said Certain Areas are as addressed under several provisions which relate to the following matters: 1) Bonded storage; 2) Organization of special economic zones (Kawasan Ekonomi Khusus/KEK); 3) Other provisions that address activities undertaken within Certain Areas.
- PPN that is enclosed within tax invoices should be submitted electronically through the e-Faktur app or certain documents that are the equivalent of the tax invoices addressed under Law No. 6 of 1983 on General Taxation Provisions and Procedures will be regarded as input tax that may be credited by the BKP buyer or JKP recipient, provided that all such matters are in accordance with provisions that relate to input tax credit regulations
- Any tax invoices that were drawn up between 1 April 2022 and the Amendment coming into force will be deemed to have fulfilled the submission of information provisions in the form of BKP buyers or the identities of PKP recipients, provided that said invoices were drawn up under the following conditions: 1) Were drawn up for deliveries of BKP and/or JKP that have been centralized within Certain Areas or other places that have secured PPN or PPN and PPnBM collection exemption facilities; and 2) Have enclosed information relating to BKP buyer or PKP recipient identities, as addressed under Regulation of the Director-General of Taxes No. PER-03/PJ/2022 on Tax Invoices.
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