Indonesia has four areas that are free from customs, beamasuk, and VAT or often called the customs area. Some local customs are, Batam, Bintan, Sabang, and Karimun.
“These free trade zones, free from taxes, like import duties, customs, and VAT. Some of the tax free zone of Batam in Indonesia, Sabang, Bintan and Karimun,” said Director of Tax Regulation 1 Suryotomo, during a chat casually with reporters at the office of DG Taxes, on Friday (03/11/2011).
Suryo explained that this tax-free areas to improve the industrial sector in the customs area. He added that if employers only taxable personal. So who lost not only the consumption tax and income tax.
He said, if the taxable goods out of customs area must be subject to tax. As for the taxable goods from outside the customs area into the customs area, not subject to tax. “But it must report to customs to get the invoice is not taxable,” he said.
While the goods are used repeatedly (resumable package), like slices of a drink bottle from Batam Batam and back out again to Batam and so on, are also not taxable.
Then for machinery and equipment for the benefit of infrastructure projects, repair and testing purposes, or calibrations to show given six months to non-taxable.
“After six months should be returned to local customs or reported back to an extension of time. All rules in the area of customs tax exemption contained in Regulation No. 2 of 2009 and PMK 240/2009,”he concluded.
Filed under: Economy