Page 8 - Newsletter (Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive)

DDTC Newsletter Vol.03 | No.10 I May 2020 Page 8 of 11

Expansion of Types of Taxpayers Affected by COVID-19 who
Receive Tax Incentive

Table 2 Categories of Certain Means of Transport of which the Import and
Supply are Not Subject to VAT under MoF Reg. 41/2020

No Import Supply within Customs Area

1 Means of water transport, means of underwater transport, Means of water transport, means of underwater transport,
means of air transport, and railroad, as well as the spare parts, means of air transport, and railroad, as well as the spare parts,
and shipping safety equipment and human safety equipment, and shipping safety equipment and human safety equipment,
aviation safety equipment and human safety equipment, aviation safety equipment and human safety equipment,
imported by the ministries that carry out government affairs supplied by the ministries that carry out government affairs
in defense, the Indonesian National Army, and the Indonesian in defense, the Indonesian National Army, and the Indonesian
National Police. National Police.
2 Means of water transport, means of underwater transport, Marine transport vessels, river transport vessels, lake transport
means of air transport, and railroad, as well as the spare parts, vessels and, ferries, fishing vessels, pilot boats, tug boats,
and shipping safety equipment and human safety equipment, barges, and their spare parts, ship equipment, shipping safety
aviation safety equipment and human safety equipment, equipment and human safety equipment, which are supplied
imported by other parties that are appointed by the ministries to and used by the National Commercial Shipping Enterprise,
that carry out government affairs in defense, the Indonesian National Fishing Enterprise, National Port Enterprise, and
National Army, and the Indonesian National Police to perform National River, Lake, and Crossing Enterprise, as per their
the import. business activities.
3 Marine transport vessels, river transport vessels, lake transport Aircraft and the spare parts as well as aviation safety
vessels and, ferries, fishing vessels, pilot boats, tug boats, equipment and human safety equipment, equipment for
barges, and their spare parts, ship equipment, shipping safety repairs and maintenance, which are supplied to and used by
equipment and human safety equipment, which are imported the National Air Carrier Enterprise.
and used by the National Commercial Shipping Enterprise,
National Fishing Enterprise, National Port Enterprise, and
National River, Lake, and Crossing Enterprise, as per their
business activities.
4 Aircraft and the spare parts as well as aviation safety Aircraft spare parts and equipment for aircraft repair and
equipment and human safety equipment, equipment for maintenance, obtained by parties designated by the National
repairs and maintenance, which are imported and used by the Air Carrier Enterprise, which are used to provide aircraft
National Air Carrier Enterprise. maintenance and repair services to the National Air Carrier
Enterprise.
5 Aircraft spare parts and equipment for aircraft repairs and Railroads and the spare parts as well as the equipment for
maintance, that are imported by parties appointed by the repair and maintenance and railroad infrastructure supplied
National Air Carrier Enterprise and used to provide aircraft to and used by the National Train Enterprise.
repair and maintenance services to the National Air Carrier
Enterprise.

6 Trains and the spare parts as well as equipment for repair Components or materials supplied to parties appointed by the
and maintenance as well as railroad infrastructure, which are National Train Enterprise, which are used for manufacturing:
imported and used by the National Train Enterprise. 1. Train;
2. Train spareparts;
3. Equipment for railroad repair and maintenance; and/or
4. Railroad infrastructure.
that will be used by the National Train Enterprise.

7 Components or materials imported by the parties appointed
by the National Train Enterprise, which are used for
manufacturing:
1. Train;
2. Train spareparts;
3. Equipment for railroad repair and maintenance; and/or
4. Railroad infrastructure.
that will be used by the National Train Enterprise.

Source: Article 3 and Article 4 of MoF Reg. 41/2020.