PERMENKEU 40/PMK.03/2010 E

1. 1A
THE PROCEDURES OF CALCULATING, COLLECTING, PAYING AND REPORTING
VALUE ADDED TAX ON THE USE OF INTANGIBLE TAXABLE GOODS AND/OR
TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA
(Regulation of the Finance Minister No. 40/PMK.03/2010 dated February 22, 2010)
BY THE GRACE OF GOD AUMIGHTY
THE FINANCE MINISTER OF
THE REPUBUC OF INDONESIA,
Considering:
That to implement provisions in Article 3A
paragraph (3) of Law No. 8/1983 on Value Added
Tax on Goods and Services and Sales Tax on Luxury
Goods as has been several times amended the lat­est
by Law No. 42/2009, it is necessary to stipulate
Regulation. of the Finance Minister on the Proce­dures
of Calculating, Collecting, Paying, and Report­ing
Value Added Tax on the Use of Intangible Tax­able
Goods and/or Taxable Services from outside
the Customs Area;
Inviewof: .
1. Law No. 6/1983 (BN No. 3997 pages 1A-2A and
so on) on General Provisions and Taxation Pro­cedures
(Statute Book of 1983 No. 49,Supple­mentto
Statute Book No. 3262) as has been sev­eral
times amended the latest by Law No. 16/
2009 (BN No. 7798 pages 29A-34A} (Statute Book
of 2009 No. 62, Supplement to Statute Book No.
4999);
Business News 7958/5-21-2010,
2. Law No. 8/1983 (BN No. 4013 pages lA-3A and
so on) on Value Added Tax on Goods and Ser­vices
and Sales Tax on Luxury Goods (Statute
Book of 1983 No. 51, Supplementto Statute Book
No. 3264) as has been several times amended
the latest by Law No. 42/2009 (BN No. 7901 pages
2A-1SA and so on) (Statute Book of 2009 No.
150, Supplementto Statute Book No. 5069);
3. Presidential Decree No. 84/P /2009 (BN No. 7886
pages 14A-16A),
DECIDES:
To stipulate:
REGULA lION OF THE FINANCE MINISTER ON THE PR(),.
CEDURESOFCALCULAlING,COLLECllNG,PAYINGAND
REPORlING VALUE ADDED TAX ON THE USE OFINTAN­GIBLETAXABLE
GOODS AND/OR TAXABLE SERVICES
FROM OUTSIDE THE CUSTOMS AREA.
Article 1
Referred to in this Regulation ofthe Finance
Minister as :
1. Value Added Tax "law is Law No. 8/1983 on Value
Added Tax on Goods and Services and Sales Tax
on Luxury Goods as has been several times
amended the latest by Law No. 42/2009.
2. Taxable .....

2. 2. Taxable services are services subjected to tax
under the Value Added Tax Law.
3. Taxable goods are goods subjected to tax under
the Value Added Tax Law.
4. Tax payment form is evidence of tax payment
made using a form or other means to the state
treasury through payment places appointed by
the Finance Minister.
2A
5. Taxable company is a company delivering tax­able
goods and/or rendering taxable services·
subjected to tax based on the Value Added Tax
Law.
6. Customs area is the territory of the Republic of
Indonesia covering land, sea and air as well as
certain places in the Exclusive Economic Zone and
continental shelf in which the customs law is put
into force.
Article 2
Value added tax shall be imposed on the use
of intangible taxable goods and/ or taxable services
from outside the customs area within the customs
area.
Article 3
(1) Value added tax owed to the use of intangible tax­able
goods and/or taxable services from outside
the customs area shall be calculated as follows:
a. 100/0 (ten percent) multiplied by the sum paid
or ought to be paid to the party delivering
intangible taxable goods and/ or taxable ser­vices,
if the sum paid or ought to be paid does
not include value added tax; or
Business News 7958/5-21-2010
b. 10/110 (ten per one hundred and ten) mul-
. tiplied by the sum paid or ought to be paid to •
the party delivering intangible taxable goods
and/or taxable services, if the sum paid or
ought to be paid includes value added tax.
(2) If contract or written agreement for the sum
paid or ought to be paid as referred to in para­graph
(1) is not found or is found but it does
not firmly state that the sum in the contract or
written agreement includes value added tax,
value added tax due shall be calculated as much
as 10% (ten percent) multiplied by the sum paid
or ought to be paid to the party delivering in­tangible
taxable goods and/ or taxable services
from outside the customs area.
Article 4
The value added tax as referred to in Ar­ticle
2 shall become due at the time when the use
of intangible taxable goods and/ or taxable services
from outside the customs area begins.
Article 5
(1) The time when the use of intangible taxable
goods and / or taxable services from outside the
customs area begins as referred to in Article 4
is the time believed to have occurred earlier than
the following events:
a. the time when the intangible taxable goods
and/or taxable services are really used by
the party using them;
b. the time when the acquisition price of the in­tangible
taxable goods and/or taxable ser­vices
is declared as debt by the party u~ing
them;
c. the .....

3. c. the time when the selling price of the intan­gible
goods and/or the replacement of tax­able
services is collected by the party deliv­ering
them; or
d. the time when the acquisition price of the in­tangible
taxable goods and/or taxable ser­vices
is paid partly or wholly by the party
using them.
(2) If the time when the use of intangible taxable
goods and/or taxable services from outside the
customs area begins as referred to in para­graph
(1) is unknown, the time when the use
of intangible taxable goods and/or taxable ser­vices
from outside the customs area begins is
the date of signing the contract or agreement
or other moment set by the Director General
of Taxation.
Artide6
(1) The value added tax due as referred to in Ar­ticle
3 shall be collected and paid entirely to the
state treasury through a post office or percep­tion
bank using a tax payment foa:m by individu­als
or bodies using intangible taxable goods andl
or taxable services from outside the customs
area, no later than the 15th of the following
month after the time when the tax becomes due
as referred to in Article 4.
(2) The tax payment form as referred to in para­graph
(1) shall use the format of tax payment
form provided for in the law and regulation on
general provisions and taxation procedures, by
observing the following matters:
Business News 7958/5-21-2010
3A
a. the column "Name of Taxpayer" and "Address
of Taxpayer" are filled with the name and ad­dress
of the individual or body residing or do­miciled
outside the customs area delivering
intangible taxable goods and/or taxable ser­vices
to the customs area.
b. the column "Taxpayer Code Number" is filled
with 0 (nil), except the code of the Tax Ser­vice
Office which is filled with the code of the
Tax Service Office of the party using intan­gible
taxable goods and/or taxable services.
c. the box "taxpayer" is filled with the name and
taxpayer code number of the party using in­tangible
taxable goods and/or taxable ser­vices.
Article 7
(1) For taxable companies, valued added tax paid
as referred to in Article 6 shall be reported in
periodic value added tax returns in the month
when the tax becomes due.
(2) The periodic value added tax returns as referred
to in paragraph (1) shall be treated as a report
on the collection of value added tax on the use
of intangible taxable goods andl or taxable ser­vices
from outside the customs area.
(3) Individuals or bodies other than taxable cQm­panies
shall report value added tax paid as re­ferred
to in Article 6 using the third sheet of
tax payment form to the Tax Service Office
whose jurisdiction covers the residences ofthe
individuals or domiciles of the bodies no later
than the end of the following month after the
tax becomes due.
Article 8 .....

4. Article 8
Individuals or bodies paying value added tax
after the period of time as referred to in Article 6
shall be liable to administrative sanctions in the form
of interest in accordance with the law and regula­tion
on general provisions and taxation procedures.
Article 9
When this Regulation ofthe Finance Minis­ter
begins to take effect, Decree of the Finance Min­ister
No. 568/KMK.03/2000 on the Procedures of
Calculating, Collecting, Paying, and Reporting Value
Added Tax on the Use of Intangible Taxable Goods
andlor Taxable Services from outside the Customs
Area shall be declared null and void.
Artide10
This Regulation of the Finance Minister $hall
come into force as from April 1, 2010.
4A
For public cognizance, this Regulation of the
Finance Minister shall be promulgated by placing it
in the State Gazette of the Republic of Indonesia.
stipulated in Jakarta
on February 22,2010
lHEflNANCEMINISrER,
sgd.
SRI MULYANIINDRAWATI
Promulgated in Jakarta
on February 22, 2010
THE MINISfER OF LAW AND HUMAN RIGHTS,
sgd.
PATRIAUSAKBAR
THE SfATEGAZE'TliOFllIE REPUSLlCOFINDONESIA
OF 2010 NO. 96
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