{"id":157276,"date":"2019-04-06T13:52:29","date_gmt":"2019-04-06T06:52:29","guid":{"rendered":"https:\/\/setkab.go.id\/?p=157276"},"modified":"2019-04-08T13:57:43","modified_gmt":"2019-04-08T06:57:43","slug":"finance-ministry-sets-0-vat-on-service-exports","status":"publish","type":"post","link":"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/","title":{"rendered":"Finance Ministry Sets 0% VAT on Service Exports"},"content":{"rendered":"<p><a href=\"https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1.jpg\" rel=\"attachment wp-att-157278\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-157278\" src=\"https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1-300x200.jpg\" alt=\"perluasan-jasa-ekspor\" width=\"300\" height=\"200\" srcset=\"https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1-300x200.jpg 300w, https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1-150x100.jpg 150w, https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1-768x512.jpg 768w, https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1-600x400.jpg 600w, https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1.jpg 900w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>Ministry of Finance has expanded the type of taxable service exports subject to Value Added Tax (VAT) at 0 percent as stipulated in the Minister of Finance Regulation Number 32 \/ PMK.010 \/ 2019 which came into effect on 29 March 2019.<\/p>\n<p>Meanwhile, criteria for activities categorized as taxable services exports are those services produced within the territory of Indonesia by Taxable Entrepreneurs to be utilized outside the territory of Indonesia by the recipient of taxable service exports. <!--more--><\/p>\n<p>Thus, the taxable services produced and utilized outside the territory of Indonesia are not subject to VAT.<\/p>\n<p>However, Anti-avoidance Rule for Export services that can receive 0 percent VAT facilities must fulfill two formal requirements, namely (1) based on a written agreement, and (2) there is a payment attached by a valid proof of payment from the recipient of the export to the taxable businessman who exports.<\/p>\n<p>The written agreement must clearly state the types of services, details of activities produced within the territory of Indonesia to be used outside the territory of Indonesia by the recipient of the export, as well as the value of service delivery.<\/p>\n<p>In the event that the formal requirements mentioned above are not met, then the service is deemed to occur within the territory of Indonesia and subject to VAT at 10 percent.<\/p>\n<p>In addition to maintaining the types of services that already exist in the previous provisions, this Ministerial Regulation also includes a number of new types of services, so that the overall types of services provided with 0 percent VAT incentives are as follows:<br \/>\n1. Tolling\/ contract manufacturing services;<br \/>\n2. Repair and maintenance services;<br \/>\n3. Transportation management services (transportation of goods) related to goods for export purposes.<br \/>\n4. Construction consulting services<br \/>\n5. Technology and information services;<br \/>\n6. Research and development services;<br \/>\n7. Air transportation equipment and \/ or sea transportation equipment rental services for international transportation;<br \/>\n8. Consulting services, including:<br \/>\na. Business and management consulting services,<br \/>\nb. Legal consulting services,<br \/>\nc. Architectural and interior design consulting services,<br \/>\nd. Human resource consulting services,<br \/>\ne. Engineering consulting services,<br \/>\nf. Marketing consulting services,<br \/>\ng. Accounting services,<br \/>\nh. Financial statement audit services, and<br \/>\ni. Tax services;<br \/>\n9. Trading services in the form of services to find goods\u0092 sellers in customs area for export purposes; and<br \/>\n10. Interconnection services, satellite operations and \/ or communication \/ data connectivity.<\/p>\n<p>(Public Relations of Ministry of Finance \/ EN)<\/p>\n<p>Translated by: Estu Widyamurti<br \/>\nEdited by: Yuyu Mulyani<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministry of Finance has expanded the type of taxable service exports subject to Value Added Tax (VAT) at 0 percent as stipulated in the Minister of Finance Regulation Number 32 \/ PMK.010 \/ 2019 which came into effect on 29 March 2019. Meanwhile, criteria for activities categorized as taxable services exports are those services produced [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":157278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[77],"tags":[],"class_list":["post-157276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.1 (Yoast SEO v26.1.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Finance Ministry Sets 0% VAT on Service Exports - Sekretariat Kabinet Republik Indonesia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finance Ministry Sets 0% VAT on Service Exports - Sekretariat Kabinet Republik Indonesia\" \/>\n<meta property=\"og:description\" content=\"Ministry of Finance has expanded the type of taxable service exports subject to Value Added Tax (VAT) at 0 percent as stipulated in the Minister of Finance Regulation Number 32 \/ PMK.010 \/ 2019 which came into effect on 29 March 2019. Meanwhile, criteria for activities categorized as taxable services exports are those services produced [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/\" \/>\n<meta property=\"og:site_name\" content=\"Sekretariat Kabinet Republik Indonesia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/id-id.facebook.com\/Setkabgoid\" \/>\n<meta property=\"article:published_time\" content=\"2019-04-06T06:52:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-08T06:57:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Office of Assistant to Deputy Cabinet Secretary for State Documents &amp; Translation\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@setkabgoid\" \/>\n<meta name=\"twitter:site\" content=\"@setkabgoid\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Office of Assistant to Deputy Cabinet Secretary for State Documents &amp; Translation\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/\"},\"author\":{\"name\":\"Office of Assistant to Deputy Cabinet Secretary for State Documents &amp; Translation\",\"@id\":\"https:\/\/setkab.go.id\/#\/schema\/person\/ccc9c04099be79c6aa9ed45cb3bf345e\"},\"headline\":\"Finance Ministry Sets 0% VAT on Service Exports\",\"datePublished\":\"2019-04-06T06:52:29+00:00\",\"dateModified\":\"2019-04-08T06:57:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/\"},\"wordCount\":386,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/setkab.go.id\/#organization\"},\"image\":{\"@id\":\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/setkab.go.id\/wp-content\/uploads\/2019\/04\/perluasan-jasa-ekspor-1.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"ENH\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/\",\"url\":\"https:\/\/setkab.go.id\/en\/finance-ministry-sets-0-vat-on-service-exports\/\",\"name\":\"Finance Ministry Sets 0% VAT on Service Exports - 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