Page 5 - Newsletter (Taxation Policies to Counter the Threat of Economic Recession and the Issuance of APA Implementing Regulation)

DDTC Newsletter Vol.03 | No.07 I April 2020 Page 5 of 9

Taxation Policies to Counter the Threat of Economic
Recession and the Issuance of APA Implementing Regulation

Temporary Suspension of Face-to- and photos of luggage purchased.
Face VAT Refund Services for Tourists All data and documents are sent to the Airport Value

Added Tax Refund Implementing Unit’s email addresses
The Airport Value Added Tax Refund Implementing according to the foreign tourist’s place of departure
Unit will not temporarily provide face-to-face services outside Indonesia. The email addresses are listed in
to foreign tourists that apply for VAT refunds for the Table 1.
purchase of luggage.
Second, after the required data and documents are
received in full, the Airport Value Added Tax Refund
The temporary suspension of VAT refund services is
Implementing Unit officer shall process the VAT refund
outlined in Announcement No. PENG-43/PJ/2020
request in accordance with the provisions stipulated in
concerning the Announcement of Adjustment of
Minister of Finance Regulation No. 120/PMK.03/2019
Submission and Settlement of Requests for VAT Refunds
concerning The Procedures for the Submission and
on Luggage of Individuals who are Holders of Foreign
Settlement of Requests for VAT Refunds on Luggage of
Passports (VAT Refund for Tourists) (PENG-43/PJ/2020).
Individuals who are Holders of Foreign Passports (MoF
This policy has been undertaken to address the latest Reg. No.120/2019). This provision has taken effect as of
developments in connection with the spread of COVID-19 26 March 2020.
outbreaks in Indonesia’s territory and to mitigate risks of
the intensity reduction in the implementation of the DGT Exemption from Administrative
Sanctions for the Late Filing of Periodic
duties and functions and services.
Article 21/26 Income Tax Return and
Foreign tourists may, however, apply for VAT refunds
for the purchase of luggage through electronic services
provided by the DGT. In further detail, there are two Periodic Article 4 Paragraph (2) Final
steps in prelodging requests for VAT refunds through Withholding Tax Return
electronic services.
First, the foreign tourist shall send e-mails with the The Director General of Taxes exempts the late filing
subject “VAT Refund”, submit the account number and of Periodic Article 21 and/or Article 26 and Article 4
name of the transfer receiving bank on behalf of the paragraph (2) Income Tax Return from administrative
relevant foreign tourist, and attach a scan of the required sanctions in the form of penalties.
documents.
This exemption is outlined in the Director General of
The required documents include a photo of the foreign Taxes Decree Number KEP-158/PJ/2020 concerning
passport identity page, a boarding pass leaving Indonesia, the Exemption of Administrative Sanctions in the Form
the invoice, and the tax invoice for the purchase of luggage of Penalties for Late Filing of Periodic Article 21 and/or

Table 1 - List of Airport Value Added Tax Refund Implementing Unit’s Email Addresses

Number Airport Value Added Tax Name of Tax Office Email Address
Refund Implementing Unit
1 Ngurah Rai Airport, Denpasar South Badung Small Tax Office vatrefund.badungselatan@
pajak.go.id

2 Soekarno-Hatta Airport, West Tangerang Small Tax Office [email protected]
Cengkareng, Tangerang

3 Juanda Airport, Sidoarjo West Tangerang Small Tax Office [email protected]

4 Kuala Namu Airport, Medan, KPP Pratama Lubuk Pakam [email protected]
North Sumatra Lubuk Pakam Small Tax Office

5 Yogyakarta International Wates Small Tax Office [email protected]
Airport, Kulon Progo

Source: PENG-43/PJ/2020