Page 5 - Newsletter (New Super Tax Deduction for Corporate Taxpayers)

DDTC Newsletter Vol.01 | No.10 I July 2019 Page 5 of 6

New Super Tax Deduction for Corporate Taxpayers

The Relaxation of Sugar Import Duty
To obtain SKJLN, the taxpayer is obliged to submit a
written request to the DGT. The written application from India
must contain the Taxpayer Identification Number,
name and address of the transaction, type and value
The government has given concessions to import duty for
of the transaction, number and date of the transaction,
raw crystal sugar or raw sugar from India. The relaxation
number and date of the contract addendum, the contract
is set forth in the MoF Regulation No.96/PMK.010/2019
expiration date, the types of imported goods. Taxpayers
concerning the Amendments to MoF Regulation No. 27/
are responsible for the accuracy of information supplied
PMK.010/2017 concerning the Determination of Import
or submitted in the application for the issuance of SKJLN.
Duty Rates under the agreement of ASEAN – India Free
Taxpayers may apply for SKJLN through the DGT’s Trade Area.
webpage. In the event that the webpage is not yet
available or inaccessible, the taxpayer may submit an The relaxation is given by the government to expand
application directly to the Tax Office (Kantor Pelayanan the market access for Indonesian products in India
Pajak/KPP) where the taxpayer is registered addressed within the framework of intensive economic cooperation
to the Director General of Taxes c.q. Head of the Tax Office. between the Association of Southeast Asian Nations and
the Republic of India.
The application for SKJLN is signed by the individual
taxpayer in question or the highest leader of a corporate The attachment of MoF Regulation 96/2019 states
taxpayer or management authorized to carry out that the import duty rates on sugar cane (Tariff Post
company activities related to taxation as evidenced 1701.13.00) and other sugar cane (HS Code 1701.14.00)
by photocopies of the deed of establishment or other is set at 5%. This changes the previous rules, namely MoF
supporting documents. Regulation 27/2017 which set sugar import duty rates
using most favored nation (MFN) scheme, in other words,
PER-12/2019 states that taxpayers shall be given SKJLN applying a general rate of Rp550/kg or a minimum of
if they have submitted annual income tax returns for the 10%.
last two tax years and/or have submitted periodic VAT
returns for the last three tax periods for taxable persons The new rate applies to the import of goods of which the
for VAT purposes. import customs declaration documents have obtained
the number and date of registration from the Customs
t the request of the taxpayer, the Director General of
Office of the import port as of the date this minister
Taxes c.q. the head of the Tax Office where the taxpayer is
regulation comes into force.
registered will issue the SKJLN within a maximum period
of three working days provided that all provisions are
This regulation shall come into force 14 days since
met. Otherwise, a rejection letter will be issued within a
its promulgation or is effective on 8 July 2019. The
maximum period of three working days or the application
Government states that the rate determination is subject
will not be automatically processed through the DGT’s
to periodic evaluation.
webpage upon its submission.

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