Minister of Finance Sri Mulyani Officially Issues 14 PMK VAT Derivations of the HPP Law

ILLUSTRATION. The Ministry of Finance’s headquarters building complex in the Lapangan Banteng area, Central Jakarta.

Reporter: Dendi Siswanto | Editor: Handoyo.

KONTAN.CO.ID – JAKARTA Finally, the Minister of Finance Sri Mulyani Indrawati officially issued 14 finance ministerial regulations (PMK) related to value added tax (PPN) after the issuance of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP) which is also in line with the increase in the 11% VAT rate which applied on April 1, 2022.

The 14 PMK related to VAT as a derivative rule of the HPP Law which was just issued by the Minister of Finance Sri Mulyani containing tax provisions, especially VAT in the HPP Law, are:

1. PMK Number 58/PMK.03/2022 concerning Appointment of Other Parties as Tax Collectors and Procedures for Collecting, Depositing, and/or Reporting Taxes Collected by Other Parties for Transactions on the Procurement of Goods and/or Services through the Government Procurement Information System.
2. PMK Number 59/PMK.03/2022 concerning Amendments to PMK 231/PMK.03/2019 concerning Procedures for Registration and Elimination of Taxpayer Identification Numbers, Confirmation and Revocation of Confirmation of Taxable Entrepreneurs, as well as Withholding and/or Collection, Depositing, and Tax Reporting for Government Agencies.
3. PMK Number 60/PMK.03/2022 concerning Procedures for Appointing a Collector, Collection, Deposit, and Reporting of Value Added Tax on the Utilization of Intangible Taxable Goods and/or Taxable Services from Outside the Customs Area within the Customs Area through Trade through Electronic System.

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4. PMK Number 61/PMK.03/2022 concerning Value Added Tax on Self-Building Activities.
5. PMK Number 62/PMK.03/2022 concerning Value Added Tax on the Delivery of Certain Liquefied Petroleum Gas.
6. PMK Number 63/PMK.03/2022 concerning Value Added Tax on Delivery of Tobacco Products.
7. PMK Number 64/PMK.03/2022 concerning Value Added Tax on Delivery of Certain Agricultural Products.
8. PMK Number 65/PMK.03/2022 concerning Value Added Tax on Delivery of Used Motor Vehicles.
9. PMK Number 66/PMK.03/2022 concerning Value Added Tax on Subsidized Fertilizer Delivery for Agriculture Sector.
10. PMK Number 67/PMK.03/2022 concerning Value Added Tax on the Delivery of Insurance Agent Services, Insurance Broker Services, and Reinsurance Broker Services.
11. PMK Number 68/PMK.03/2022 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions.

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12. PMK Number 69/PMK.03/2022 concerning Income Tax and Value Added Tax on the Implementation of Financial Technology.
13. PMK Number 70/PMK.03/2022 concerning Criteria and/or Details of Food and Beverages, Arts and Entertainment Services, Hospitality Services, Parking Provision Services, and Catering or Catering Services, which are not subject to Value Added Tax.
14. PMK Number 71/PMK.03/2022 concerning Value Added Tax on the Delivery of Taxable Services.

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