Partially revokes 121/PMK.03/2015, 92/PMK.03/2020 , 6/PMK.

03/2021

Type: REGULATION (PER)

By: THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

Number: 71/PMK.03/2022

Date: 30 MARCH 2022 (JAKARTA)

Title: VALUE ADDED TAX ON THE DELIVERY OF CERTAIN TAXABLE

SERVICES

BY THE GRACE OF THE ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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Considering:

a. whereas to give convenience, fairness, and legal certainty in the value added tax
collection on the delivery of certain taxable services, it is necessary to regulate
certain amount of value added tax collected and paid on the delivery of certain
taxable services;

b. whereas based on the consideration as referred to in letter a, and in order to

implement the provision of Article 16G letter i of Law Number 8 Year 1983
regarding Value Added Tax On Goods And Services And Sales Tax On Luxury
Goods as amended several times most recently by Law Number 7 Year 2021
regarding Harmonization Of Taxation Regulations, it is necessary to stipulate
Regulation of The Minister of Finance regarding Value Added Tax on the Delivery
of Certain taxable services;

In View of:

1. Article 17 paragraph (3) of the 1945 Constitution Of The Republic Of Indonesia;

2. Law Number 8 Year 1983 regarding Value Added Tax on Goods and Services
and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia
Year 1983 Number 51, Supplement to State Gazette of the Republic of
Indonesia Number 3264) as amended several times most recently by Law
Number 7 Year 2021 regarding Harmonization Of Taxation Regulations (State
Gazette of the Republic of Indonesia Year 2021 Number 246, Supplement to
State Gazette of the Republic of Indonesia Number 6736);

3. Law Number 39 Year 2008 regarding State Ministries (State Gazette of the
Republic of Indonesia Year 2008 Number 166, Supplement to State Gazette of
the Republic of Indonesia Number 4916);

4. Presidential Regulation Number 57 Year 2020 regarding Ministry of Finance

(State Gazette of the Republic of Indonesia Year 2020 Number 98);

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 5. Regulation of the Minister of Finance Number 118/PMK.01/2021 regarding
Organization and Work Procedures of The Ministry of Finance (Official Gazette
of the Republic of Indonesia Year 2021 Number 1031);

HAS DECIDED:

To Stipulate: REGULATION OF THE MINISTER OF FINANCE REGARDING VALUE

ADDED TAX ON THE DELIVERY OF CERTAIN TAXABLE SERVICES.

Article 1

Referred to herein as:

1. Value Added Tax Law shall be Law Number 8 Year 1983 regarding Value Added
Tax on Goods and Services and Sales Tax on Luxury Goods along with its
amendment.
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2. Value Added Tax shall be Value Added Tax as referred to in Value Added Tax
Law.

3. Taxable Goods shall be goods subject to tax based on Value Added Tax Law.

4. Taxable Service shall be services subject to tax based on Value Added Tax Law.

5. Entrepreneur shall be an individual or entity in any form whatsoever that the

business activity or work produces goods, imports goods, exports goods, carries
out trade business, utilizes intangible goods from outside customs territory,
carries out service business including to export services, or utilize services from
outside customs territory.

6. Taxable Entrepreneur shall be any entrepreneur conducting delivery of Taxable

Goods and/or delivery of Taxable Services subject to tax based on Value Added
Tax Law.

7. Tax Invoice shall be tax collection evidence prepared by Taxable Entrepreneur

performing delivery of Taxable Goods or delivery of Taxable Service.

8. Sale Price shall be any value in the form of money, including any and all costs
requested or should be requested by seller as a result of delivery of Taxable
Goods, not including any Value Added Tax collected based on Value Added Tax
Law and discount specified in Tax Invoice.

9. Reimbursement shall be any value in the form of money, including any and all
costs requested or should be requested by entrepreneur as a result of delivery of
Taxable Services, export of Taxable Services, or export of intangible Taxable
Goods, however, not including Value Added Tax collected based on Value Added
Tax Law, and discount specified in Tax Invoice or any value in the form of money
paid or should be paid by service recipient as a result of Taxable Services
utilization and/or by intangible Taxable Goods beneficiary as a result of intangible
Taxable Goods utilization from outside customs territory within customs territory.

10. Minister shall be the minister in charge of government affairs in the field of state
finance.

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 Article 2

(1) Taxable Entrepreneur performing delivery of certain taxable services shall be

obligated to collect and deposit Value Added Tax payable in certain amount.

(2) Certain taxable services as referred to in paragraph (1) shall include:

a. package delivery service in accordance with the provisions of laws and

regulations in the field of post;

b. tour travel bureau services and/or tour travel agent services in the form of
tour package, means of transportation booking, and means of
accommodation booking, which the delivery is not based on granting of
commission/fees on the delivery of sale broker service;

c. freight forwarding service of which the bill of freight forwarding service

includes freight charges;
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d. services for organizing religious worship trip which also organizing trip to
other places in accordance with the provisions of laws and regulations
regulating criteria and/or details of religious services which are not
subjected to Value Added Tax; and

e. organizing service of:

1. marketing by voucher media;

2. payment transaction service related to voucher distribution; and

3. consumer loyalty/reward program,

which the delivery is not based on granting of commission and no

difference (margin), in accordance with the provisions of laws and
regulations regarding calculation and collection of Value Added Tax as
well as income tax on the delivery/income related to phone credit, SIM
card starter pack, token, and voucher sale.
,
Article 3

Certain amount as referred to in Article 2 paragraph (1) on the delivery of certain taxable
services as referred to in Article 2 paragraph (2):

a. letter a, shall be of 10% (ten percent) of Value Added Tax rates as regulated in
Article 7 paragraph (1) of Value Added Tax Law multiplied by Reimbursement;

b. letter b, shall be of 10% (ten percent) of Value Added Tax rates as regulated in
Article 7 paragraph (1) of Value Added Tax Law multiplied by Sale Price of tour
package, means of transportation, and accommodation;

c. letter c, shall be of 10% (ten percent) of Value Added Tax rates as regulated in
Article 7 paragraph (1) of Value Added Tax Law multiplied by the amount
collected or the amount that should be collected;

d. letter d, shall be:

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 1. 10% (ten percent) of Value Added Tax rates as regulated in Article 7
paragraph (1) of Value Added Tax Law multiplied by Sale Price of trip
organizing package to other place, in the event that the invoice is
detailed among the invoice of religious worship trip organizing package
and invoice of trip organizing package to another place; or

2. 5% (five percent) of Value Added Tax rates as regulated in Article 7

paragraph (1) of Value Added Tax Law multiplied by Sale Price of the
entire trip organizing package, in the event that the invoice is not detailed
among the invoice of religious worship trip organizing package and
invoice of trip organizing package to another place; and

e. letter e, shall be of 10% (ten percent) of Value Added Tax rates as regulated in
Article 7 paragraph (1) of Value Added Tax Law multiplied by Sale Price of
voucher.

Article 4
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Freight charges as referred to in Article 2 paragraph (2) letter c shall be freight charges
paid or should be paid by service recipients, in the form of freight charges using modes
of transportation in the form of airplane, ship, train, and/or transportation on the road.

Article 5

Taxable Entrepreneur as referred to in Article 2 paragraph (1) cannot credit input tax on
the acquisition of Taxable Goods and/or Tax Imposition Service, import of Taxable
Goods, as well as utilization of Intangible Taxable Goods and/or utilization of Tax
Imposition Service from outside customs territory within customs territory, related to the
delivery of certain taxable services as referred to in Article 2 paragraph (2).

Article 6

At the time Ministerial Regulation comes into effect:

1. Article 2 letter j, letter k, and letter m of Regulation of the Minister of Finance

Number 121/PMK.03/2015 regarding Third Amendment to Regulation of the
Minister of Finance Number 75/PMK.03/2010 regarding Other Value as the Basis
for Tax Imposition (Official Gazette of the Republic of Indonesia Year 2015
Number 950);

2. Article 8 of Regulation of the Minister of Finance Number 92/PMK.03/2020

regarding Criteria And/Or Details Of Religious Services Not Subject To Value
Added Tax (Official Gazette of the Republic of Indonesia Year 2020 Number
819); and

3. Article 13 paragraph (5) letter b and Article 16 paragraph (4) letter b, of

Regulation of the Minister of Finance Number 6/PMK.03/2021 regarding
Calculation And Collection Of Value Added Tax As Well As Income Tax On
Delivery/Income In Connection With Sales Of Prepaid Credit, Starter Pack,
Token, And Voucher (Official Gazette of the Republic of Indonesia Year 2021
Number 42),

shall be revoked and declared null and void.

Article 7

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 This Regulation of Minister shall come into effect on April 1, 2022.

For public cognizance, it is hereby ordered that this Regulation of Minister be

promulgated in the Official Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on March 30, 2022
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed
SRI MULYANIINDRAWATI

Promulgated in Jakarta
on March 30, 2022
DIRECTOR GENERAL OF
LAWS AND REGULATIONS OF
MINISTRY OF LAW AND HUMAN RIGHTS OF
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THE REPUBLIC OF INDONESIA,
signed
BENNY RIYANTO

OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2022 NUMBER 371

Issued as a true copy

Head of General Affairs Bureau
on behalf of
Acting Head of Administration Division of the Ministry
signed and stamped
ANDRIANSYAH
Civil Service Registration No. (NIP) 19730213 199703 1 001

----------------------

NOTE

Source: LOOSE LEAF OF REGULATION OF THE MINISTER OF FINANCE

YEAR 2022

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