Page 8 - Newsletter (The Terms of Service of The DGT and Tax Court Temporary Suspension in Response to COVID-19)

DDTC Newsletter Vol.03 | No.06 I March 2020 Page 8 of 8

The Terms of Service of The DGT and Tax Court

Temporary Suspension in Response to COVID-19

b. approved by the official appointed by the Regulation No.59/2010. The affirmation of the import
Minister in charge of industrial affairs; and requirements is a new provision not stipulated in the
previous regulation.
c. fulfill the requirements stipulated in Permenperin
No.5/2018. In addition to changing the provisions in Chapter 98,
through MoF Reg. No.17/2020, the Minister of Finance
In contrast, imported goods under HS code 98.02 refer
has also revised the structure of the goods classification
to goods in the form of incompletely knocked down
and the imposition of import duty tariffs on imported
motor vehicles. The goods under HS code 98.02 only
goods for the means of transport industry. Amendments
include motor vehicle components that are imported
to the classification and imposition of import duty tariffs
by component manufacturing companies and meet the
are outlined in Attachment II of MoF Reg. No. 17/2020.
requirements stipulated in the Minister of Industry
Three import duty tariffs are imposed, i.e. 0%, 2.5%, and
Regulation Number 59/M-IND/PER/5/2010 concerning
7.5%.
the Motor Vehicle Industry (Permenperin No.59/2010)
The new import duty tariffs shall be imposed after MoF
Moreover, Chapter 98 affirms that the requirements
Reg. 17/2020 officially comes into force. The MoF Reg.
for the import of goods under HS code 98.01 must
will be valid 14 days as of its promulgation date. This
comply with the provisions stipulated in Permenperin
means that the provisions, classification, and the new
No.5/2018. The provisions concerning the import
import duty tariffs will take effect starting 25 March
requirements for goods under HS code 98.02 must refer
2020.
to the provisions stipulated in the Minister of Industry
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For further information and advice related to taxation, please contact:

David Hamzah Damian, S.Sos., BKP., ADIT Romi Irawan S.E., M.B.A., LL.M Int. Tax B. Bawono Kristiaji, S.E., M.S.E., M.Sc. IBT., ADIT
Partner of Tax Compliance & Litigation Services Partner of Transfer Pricing Services Partner of Tax Research & Training Services
[email protected] [email protected] [email protected]

Deborah, S.Sos., LL.M. Int. Tax., BKP Yusuf Wangko Ngantung, LL.B., LL.M Int. Tax., ADIT Herjuno Wahyu Aji, M.Ak., BKP
Senior Manager of Tax Compliance & Litigation Services Senior Manager of International Tax / Transfer Pricing Services Senior Manager of Tax Compliance & Litigation Services
[email protected] [email protected] [email protected]

Ganda Christian Tobing, S.Sos., LL.M. Int. Tax Anggi P.I. Tambunan, S.Sos., M.H., ADIT., BKP Khisi Armaya Dhora, S.I.A., ADIT., BKP
Senior Manager of Tax Compliance & Litigation Services Manager of Tax Compliance & Litigation Services Manager of Tax Research & Training Services
[email protected] [email protected] [email protected]

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