Page 3 - Newsletter (Changes in The Taxation Provisions of International Trade and Digital Economy)

DDTC Newsletter Vol.01 | No.04 I April 2019 Page 3 of 6

CHANGES IN THE TAXATION PROVISIONS OF INTERNATIONAL TRADE AND
DIGITAL ECONOMY

Table 1 – Changes of Customs Provisions in the Export Sector Based on
MoF Regulation No. 21/2019 Compared to Previous Regulations
1
No Area of Changes Previous MoF Regulations MoF Regulation No. 21/2019

1 The export customs declaration Only applied for the exports of bulk goods. Applieds for the exports of bulk goods and
is to be submitted no later than Complete Built Up motor vehicles without
the departure of the means of containers.
transport.
2 Criteria for physical examination Six criteria. Seven criteria.
of exported goods.
3 The phrase of criteria for Exported goods of which the import was Exported goods with Import Tax Waiver
physical examination of exported intended to be processed, assembled, for Materials for Export Oriented Goods
goods with fiscal facilities. or installed on other goods by obtaining (Kemudahan Impor Tujuan Ekspor/KITE),
exemption or drawback facilities. namely KITE exemption, KITE drawbacks;
and/or KITE for small and medium
industries.
4 Additional criteria for the Physical examination can be conducted for
physical examination of exported - exported goods that are recommended from
goods. relevant ministries/institutions along with
consideration of the Directorate General of
Customs and Excise (Direktorat Jenderal
Bea dan Cukai/DGCE) or for exported goods
based on the recommendations from the
DGT's internal units which are stipulated by
the Director General of Customs and Excise
on behalf of the Minister of Finance.
5 Screening process for the 1. Based on the results of the DGCE’s risk 1. Based on the results of the DGCE’s risk
physical examination. management assessment. management assessment; or
2. Based on the legislation stipulating the
collection of Export Duties. 2
6 Export reconciliation process. 3 Carried out by the computer system and/or Carried out by the computer system.
customs and excise officials.
7 The deadline of the reporting of Within three (3) working days since: Within three (3) working days since:
export cancellation. 1. the departure of the means of transport 1. the departure of the means of transport
listed in the customs declaration. listed in the customs declaration; or
2. the estimated date of the export if the
departure of the means of transport is
canceled.

AEoI as the Spearhead of 2019 In addition to 94 participating jurisdictions that are to
Government Revenue send information to the Indonesian authorities, this
announcement also contains a list of 81 jurisdictions that
are to obtain information concerning their citizens who
The Directorate General of Taxes (DGT) has gained access
have accounts in Indonesia. The number of jurisdictions
to the financial information of Indonesian citizens in 94
has increased from last year, a total of 66 participating
jurisdictions this year. The data is obtained in the context
jurisdictions and 54 reportable jurisdictions.
of Automatic Exchange of Information/AEoI) in order to
increase tax revenue.
Based on MoF Regulation Number 19/PMK.03/2018
concerning the Second Amendment to MoF Regulation
The list of jurisdictions is stipulated in the Announcement
Number 70/PMK.03/2017 concerning the Technical
of DGT No. PENG-04/PJ/2019 concerning the List of
Guidance on Access to Financial Information for Tax
Participating Jurisdictions and Reportable Jurisdictions for
Purposes (MoF Regulation No. 19/2018), a participating
the Purpose of Automatic Exchange of Financial Account
jurisdiction is a foreign jurisdiction legally bound with the
Information signed on 25 March 2019. 3
Indonesian Government under international agreement
which is obliged to deliver financial information on an
3 Reconciliation is the process of matching several data elements between the
export customs registered documents and the customs declaration of the departure
of the means of transport.