Tax Indonesia / December 2015 / No.31

Tax Indonesia / December 2015 / No.31
Type of luxury taxable goods other than motor vehicles which are subject to luxury goods sales
P1
P1
tax – an update / Bad Debt Write-Off / Objection Procedure – an update P2
TaxFlash
Type of luxury taxable goods other than motor vehicles which
are subject to luxury goods sales tax – an update
The Minister of Finance (MoF) issued Regulation No. 206/PMK.010/2015 (PMK-206) dated 20
November 2015 regarding the amendment of MoF Regulation No. 106/PMK.010/2015 concerning types
of luxury taxable goods other than motor vehicles which are subject to Luxury-goods Sales Tax (LST).
PMK-206 became effective 14 days after its enactment (i.e. 4 December 2015).
PMK-206 changes the threshold for the imposition of LST by using the selling price instead of the
building area, as follows:
Luxury goods
Houses and town houses of
the type of title non strata
Apartments, condominiums,
town houses of the type of
title strata and its kind
PMK-106
 Building area of 350 m2 or
more
 Building area of 150 m2 or
more
PMK-206
Selling price of Rp 20 bn or
more
Selling price of Rp 10 bn or
more
Bad Debt Write-Off
The MoF has made the second amendment of Regulation No. 105/PMK.03/2009 regarding bad debt
write-off that can be deducted from gross income through regulation No. 207/PMK.010/2015 (PMK207) which is effective since 23 November 2015.
Highlights of PMK-207 are as follows:
a)
The nominative list of the bad debt write-off must be submitted immediately to the Directorate
General of Tax (DGT) in hardcopy and softcopy.
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b)
The nominative list must now provide additional information on the loan ceiling amount (which could be
different from the disbursed loan amount).
c)
The Tax ID number information in the nominative list is no longer required for loans with a loan ceiling of up to
Rp 50 million per debtor. If one debtor has more than one loan, the Rp 50 million threshold applies to the
accumulative amount. This exception applies for bad debt write-off charged since 2015.
Objection Procedure – an update
On 12 November 2015, the MoF issued regulation No. 202/PMK.03/2015 (PMK-202) regarding the Filing and
Settlement of Objections. PMK-202 was issued as an amendment of the previous MoF regulation No.
9/PMK.03/2013.
In this regulation the Underpayment Tax Assessment Letter/ Surat Ketetapan Pajak Kurang Bayar (SKPKB) under
Article 13A of the General Tax Provisions (Ketentuan Umum Perpajakan/ KUP) Law may now be filed for objections.
This is in line with the Supreme Court Decision No. 73 P/HUM/2013 (PUT-73) that revoked several articles of
Government Regulation No. 74 Year 2011 (GR-74), including Article 29 (3) of GR-74.
In addition, if the Tax Court approves taxpayer’s lawsuit on the DGT letter (stating that the taxpayer’s objection will
not be considered as stipulated in Art. 25 (4) of the KUP Law), the time period of 12 months is delayed, starting from
the date the DGT letter was sent to taxpayer up to the date the lawsuit decision is received by the DGT.
TaxFlash
PwC
No. 31/2015
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TaxFlash
PwC
No. 31/2015
Page 3
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