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#Import VAT
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articleTax Invoice Code 010 vs 070: Minor Error, Potential Tax Assessment
The difference between tax invoice codes 010 and 070 in bonded zone transactions may trigger tax corrections and even tax assessments due to an administrative mistake. This article discusses the consequences of using the wrong invoice code and the importance of a proportional approach in enforcing tax regulations.
Feb 19, 2026
articlePassenger Goods Under US$500 Exempt from Import Duty, VAT, and Import Income Tax
Passenger and crew belongings valued up to US$50 are now exempt from import duty, VAT, and import income tax under Regulation PMK 34/2025. This new provision also provides leniency for Hajj pilgrims and exemptions for medals and trophies from international events. It takes effect on June 6, 2025.
Jun 12, 2025
articleQuestioning the Expansion of the Tax Base: Reducing VAT Threshold vs MSME Final Income Tax
The expansion of the tax base needs to be encouraged through intensification and extensification policies, as well as simplification of the taxation system, while still upholding the value of justice. Efforts to expand the tax base should focus more on economic activities and transactions in sectors that have not been included in the tax system radar (shadow economy).
Sep 13, 2021
articleIncluded in Strategic Taxable Goods, LNG is VAT-Free
The government includes Liquefied Natural Gas (LNG) as one of the taxable goods that are considered strategic, so it is entitled to get Value Added Tax (VAT) and Import VAT exemption facilities.
Sep 3, 2021
articleRules Amended, Electricity Connection Cost Below 6,600 VA Category is VAT-Free
Previously, this facility was provided only for the delivery of electricity below 6,600 VA, now it includes installation and connection costs.
Sep 4, 2020
