In Article 7 PMK No. 58/PMK.03/2022 paragraph (1) For the Delivery of Taxable Goods and/or Taxable Services by Partners Made Through Other Parties in the Procurement Information System, Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods are payable. Value Added Tax payable as referred to in paragraph (1) is calculated by multiplying the rate of Value Added Tax as regulated in Article 7 paragraph (1) of the Law on Value Added Tax with the tax base.
Sales Tax on Luxury Goods payable as referred to in paragraph (1) is calculated by multiplying the applicable Sales Tax rate on Luxury Goods with the tax base. The basis for imposition of tax as referred to in paragraph (2) and paragraph (3) is the entire payment value stated in the invoice document, excluding Value Added Tax and Sales Tax on Luxury Goods. The payable Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods as referred to in paragraph (1) must be collected, deposited and reported by the Other Party.
Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id