Page 3 - Newsletter (New Super Tax Deduction for Corporate Taxpayers)

DDTC Newsletter Vol.01 | No.10 I July 2019 Page 3 of 6

New Super Tax Deduction for Corporate Taxpayers

16 Types of Documents Equal to Tax (TS) from the Free Trade Zone to other places within
Invoices the customs area enclosed with the customs and excise
declaration for TG exports or invoices or contracts (for
the supply of TS and/or intangible TG).
The Directorate General of Taxes (DGT) has revised
the provisions relating to certain documents deemed
The following are the 16 types of certain documents
equal to tax invoices. The latest regulation stipulates 16
that are equal to tax invoices according to the latest
documents in such category.
regulation:
1. goods delivery order (surat perintah penyerahan
This new provision is regulated in the Director General
of Taxes Regulation No.PER-13/PJ/2019. Stipulated barang/SPPB) prepared/issued by the Indonesian
on 2 July 2019 and came into effect 60 days later, this Bureau of Logistics/ Logistic Depot (BULOG/
regulation directly revokes the Director General of DOLOG) for the distribution of wheat flour;
Taxes Regulation No.PER-10/PJ/2010 along with its 2. bill/slip of payment for the supply of
three amendments. This regulation is issued to provide telecommunications services by telecommunications
legal certainty regarding certain documents equal to tax companies;
invoices.
3. ticket, airway bill, or delivery bill, prepared/issued
for the supply of domestic air transport services;
In the previous regulation, the DGT stated 14 types of
4. service sales notes (nota penjualan jasa) prepared/
certain documents deemed equal to tax invoices. In
issued for the supply of port handling services;
contrast, in the new regulation, the DGT sets forth 16
types of documents equal to tax invoices. 5. bill/slip of payment for the supply of electricity by
the electricity company;
Of the 14 documents in the previous provisions, one 6. bill/slip of payment for the supply of TG and/or TS
document has been removed in the new regulation, by drinking water companies;
namely the Invoice of Note of Delivery (Paktur Nota Bon
7. trading confirmation for the supply of TS by
Penyerahan/PNBP) prepared/issued by Pertamina for
securities brokers;
the supply of fuel and/or non-fuel.
8. invoice for the supply of TS by banks;
In contrast, the new regulation sets forth 3 types of 9. documents used to order excise band for tobacco
documents that differ from the previous regulation. The products (CK-1 document);
three documents are as follows first, documents used to 10. export declaration (pemberitahuan ekspor barang/
order excise band for tobacco products (CK-1 document). PEB) attached with the memorandum for export
services (nota pelayanan ekspor), invoice, and bill of
Second, the Import declaration (Pemberitahuan Impor lading, or airway bill, constituting an integral part of
Barang/PIB) which lists the identity of the owner of the the export declaration, for the exports of TG;
goods, i.e. the name, address, and taxpayer identification 11. export declaration of intangible TS/TG enclosed
number (nomor pokok wajib pajak/NPWP), enclosed with an invoice constituting an integral part of
with a Tax Payment Slip (Surat Setoran Pajak/SSP), letter the export declaration of intangible TS/TG, for the
of determination of tariff and/or customs value (surat
exports of intangible TS/TG;
penetapan tarif dan/atau nilai pabean/SPTNP), letter
12. import declaration that lists the identity of the owner
of customs determination (surat penetapan pabean), or
re-stipulation letter of rate and/or customs value (surat of the goods i.e. the name, address, and taxpayer
identification number, enclosed with tax payment
penetapan kembali tarif dan/atau nilai pabean).
slip, Customs, Excise, and Tax Payment Slip (Surat
Setoran Pabean, Cukai dan Pajak/SSPCP), and/or tax
The letter states the identity of the owner of the goods, i.e.
withholding slip by the DGCE which lists the identity
the name, address, and taxpayer identification number,
of the owner of the goods, i.e. the name, address,
constituting an integral part of the import declaration
and taxpayer identification number, constituting
for the imports of taxable goods (TG) in the event of an
an integral part of the import declaration, for the
under-assessment of the amount of import value added
imports of TG;
tax (VAT) by the Directorate General of Customs and
Excise (DGCE). 13. import declaration that lists the identity of the
owner of the goods, i.e. the name, address, and
Third, the tax payment slip for VAT payments for the taxpayer identification number, enclosed with
imports and/or supply of TG and/or taxable services the tax payment slip and letter of determination