Page 3 - Newsletter (The Expansion of Business Classification of Taxpayers Receiving Covid-19 Tax Incentives)

DDTC Newsletter Vol.04 | No.02 I July 2020 Page 3 of 5

The Expansion of Business Classification of Taxpayers
Receiving Covid-19 Tax Incentives

imported telecommunications equipment. Details Moreover, passengers or crew members are required
of the registration procedures are outlined in the to pay value added tax (VAT) at a rate of 10% of the
import value and Article 22 Import Income Tax (Pajak
Director General of Customs and Excise Circular
Number SE-12/BC/2020 concerning Procedures for Penghasilan/PPh). Article 22 Import PPh is imposed at
the Registration of International Mobile Equipment a rate of 10% of the import value for passengers who
Identity (IMEI) of Imported Telecommunications have a Taxpayer Identification Number (TIN) and 20%
Equipment Carried by Passengers or Crew Members of the import value for passengers who do not have a
that Have Exited the Customs Area (SE-12/2020). TIN.
Coming into force on 14 July 2020, this circular is The IMEI is registered by filling out and submitting an
intended to sustain the DGCE’s efforts to reduce the application form electronically to the DGCE through
number of circulating illegal telecommunications the “Beacukai” online application or the website
equipment. Measures to prevent the circulation of https://www.beacukai.go.id. The application form
illegal telecommunications equipment through the contains the full name, address, passport number,
IMEI control program are also related to the Director flight number, date of arrival, NPWP, brand and type
General of Customs and Excise Regulation No. PER- of telecommunications equipment, as well as the IMEI
05/BC/2020 concerning the Procedures for the code.
Notification and Registration of International Mobile
Having filled out the application form, passengers will
Equipment Identity (IMEI) of Telecommunications
Equipment in Customs Declaration (PER- 05/2020). obtain a receipt of the application. Said receipt must
subsequently be submitted to the Head of the Customs
PER-05/2020, however, only regulates the IMEI Office at the nearest customs office. In addition to
registration procedures for the luggage of passengers showing the application form, the passengers or crew
or crew members that has not been released from members must show the original passport, supporting
customs areas. The DGCE has, therefore, released SE- documents in the form of tickets, boarding passes,
12/2020 to provide clarity on the IMEI registration or similar documents, and telecommunications
procedures for telecommunications equipment equipment to be registered.
carried by passengers or crew members that have
exited the customs area. Next, the Head of the Customs Office or an appointed
official will examine the application. The examination
Under SE-12/2020, passengers and crew members is carried out no later than one working day as of the
who have already left the customs area but have not date the passenger shows the receipt of the application,
yet registered the IMEI may register the IMEI of their supporting documents, and the telecommunications
telecommunications equipment at the customs office equipment whose IMEI has been registered.
closest to the domicile. The telecommunications
equipment covered by this regulation includes cellular Should the examination results indicate conformity,
phones under the HS Code 8517.12.00, cellular-based the Head of the Customs Office or appointed official
handheld computers under HS Code 8471.30.90, will determine the customs tariff and value, calculate
and cellular-based tablet computers under HS Code the import duty and PDRI, and issue a billing code. The
passengers or crew members are then required to pay
8471.30.90.
import duties and PDRI through perception banks,
In further detail, registration may be conducted no perception posts, or other perception institutions.
later than sixty days after the arrival of the passenger
or crew members. Additionally, each passenger In the event that both the passenger and the crew have
may only register a maximum of two units of paid the import duty and PDRI and have obtained the
telecommunications equipment. State Revenue Transaction Number (Nomor Transaksi
Penerimaan Negara/NTPN), the Head of the Customs
Further, this regulation states that the Office or appointed official shall notify the approval or
telecommunications equipment carried by passengers rejection of the IMEI registration application.
or crew members is not provided with the exemption
from import duties and taxes on imports (Pajak Dalam Upon approval, the competent authority will also
Rangka Impor/PDRI) facility. Passengers or crew submit the payment receipt and IMEI registration
members are, therefore, required to pay import duties receipt to the passenger or crew member as the
at a rate of 10% of the customs value. applicant. Furthermore, the service computer system
(Sistem Komputer Pelayanan/SKP) will submit the