PPN from free trade zone (eg. Batam) to other places within customs territory (eg. Jakarta)
updated 9 years, 3 months ago
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Hi, hwkhor..
I can share with you, because I'm from Batam too.
You issued invoice without VAT, is already right.
because we are company in FTZ, so Pajak masukan (VAT Out) for us is useless, we can not credit it too because we don't have to paid VAT.if you can understand Indonesian, you can share this article to your customer :
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA
NOMOR : 62/PMK.03/2012
Art : 2its declared that, the customer still paid the VAT, because they must.
And their VAT, you paid for him, use customer's money, because its their VAT too,
You paid by SSP (Surat Setoran Pajak), used Customer's Name and his NPWP (source: Art : 2(7) )sorry for my poor english, hope you can understand 🙂
Hi, hwkhor..
I can share with you, because I'm from Batam too.
You issued invoice without VAT, is already right.
because we are company in FTZ, so Pajak masukan (VAT Out) for us is useless, we can not credit it too because we don't have to paid VAT.if you can understand Indonesian, you can share this article to your customer :
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA
NOMOR : 62/PMK.03/2012
Art : 2its declared that, the customer still paid the VAT, because they must.
And their VAT, you paid for him, use customer's money, because its their VAT too,
You paid by SSP (Surat Setoran Pajak), used Customer's Name and his NPWP (source: Art : 2(7) )sorry for my poor english, hope you can understand 🙂
- Originaly posted by daydreaming:
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIANOMOR : 62/PMK.03/2012Art : 2its declared that, the customer still paid the VAT, because they must.And their VAT, you paid for him, use customer's money, because its their VAT too,You paid by SSP (Surat Setoran Pajak), used Customer's Name and his NPWP (source: Art : 2(7) )
Hi Daydreaming,
Thanks for your info.
No worry, I understand you.
From your explanation, let's take an example here:-
Sales Rp1,000,000
I issued Invoice without VAT to customer, customer to pay me the sales amount + VAT, is it?
Then I paid the VAT by using SSP (Surat Setoran Pajak), fill up Customer's Name and his NPWP. After submitted, the copy of SSP is it to pass to Jakarta's customer?
Please advise. - Originaly posted by daydreaming:
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIANOMOR : 62/PMK.03/2012Art : 2its declared that, the customer still paid the VAT, because they must.And their VAT, you paid for him, use customer's money, because its their VAT too,You paid by SSP (Surat Setoran Pajak), used Customer's Name and his NPWP (source: Art : 2(7) )
Hi Daydreaming,
Thanks for your info.
No worry, I understand you.
From your explanation, let's take an example here:-
Sales Rp1,000,000
I issued Invoice without VAT to customer, customer to pay me the sales amount + VAT, is it?
Then I paid the VAT by using SSP (Surat Setoran Pajak), fill up Customer's Name and his NPWP. After submitted, the copy of SSP is it to pass to Jakarta's customer?
Please advise. - Originaly posted by hwkhor:
Hi Daydreaming,
Thanks for your info.
No worry, I understand you.
From your explanation, let's take an example here:-
Sales Rp1,000,000
I issued Invoice without VAT to customer, customer to pay me the sales amount + VAT, is it?
Then I paid the VAT by using SSP (Surat Setoran Pajak), fill up Customer's Name and his NPWP. After submitted, the copy of SSP is it to pass to Jakarta's customer?
Please advise.Yes, exactly right.
- Originaly posted by hwkhor:
Hi Daydreaming,
Thanks for your info.
No worry, I understand you.
From your explanation, let's take an example here:-
Sales Rp1,000,000
I issued Invoice without VAT to customer, customer to pay me the sales amount + VAT, is it?
Then I paid the VAT by using SSP (Surat Setoran Pajak), fill up Customer's Name and his NPWP. After submitted, the copy of SSP is it to pass to Jakarta's customer?
Please advise.Yes, exactly right.
Thanks daydreaming. 🙂
Thanks daydreaming. 🙂
I still have question, is it PPN compulsory for all trades from Batam to Jakarta? Because some of the customers in Jakarta are accepted our sales invoice without VAT.
I still have question, is it PPN compulsory for all trades from Batam to Jakarta? Because some of the customers in Jakarta are accepted our sales invoice without VAT.
For those who sell goods from Batam to Jakarta obliged to pay VAT using SSP (Surat Setoran Pajak).
How to fill SSP :
NPWP, Nama WP & Alamat WP : fill it with buyers tax number, name & address.
Wajib Pajak/ Penyetor : fill it with sellers name & tax number.Originaly posted by hwkhor:Because some of the customers in Jakarta are accepted our sales invoice without VAT.
The goods can't be brought out of Batam unless you :
– registered PP FTZ 01 to the custom along with invoice / other sales document ; and
– SSP, as a proof that VAT of that goods has already been paid.
PMK-62/PMK.03/2012Now, its up to the buyer & seller to decide whose money to be used paying the VAT of those goods. Thing to be noted that those VAT, will become VAT In for buyer since their identity that is being filled in SSP.
So, have you paid the VAT? If you havent yet, i doubt the goods can be brought out of Batam.
If you have, and you used your own money, then its the buyer who get the advantage, since they dont spend any money on VAT but they have the right to use it as VAT In (only if you give them the SSP).For those who sell goods from Batam to Jakarta obliged to pay VAT using SSP (Surat Setoran Pajak).
How to fill SSP :
NPWP, Nama WP & Alamat WP : fill it with buyers tax number, name & address.
Wajib Pajak/ Penyetor : fill it with sellers name & tax number.Originaly posted by hwkhor:Because some of the customers in Jakarta are accepted our sales invoice without VAT.
The goods can't be brought out of Batam unless you :
– registered PP FTZ 01 to the custom along with invoice / other sales document ; and
– SSP, as a proof that VAT of that goods has already been paid.
PMK-62/PMK.03/2012Now, its up to the buyer & seller to decide whose money to be used paying the VAT of those goods. Thing to be noted that those VAT, will become VAT In for buyer since their identity that is being filled in SSP.
So, have you paid the VAT? If you havent yet, i doubt the goods can be brought out of Batam.
If you have, and you used your own money, then its the buyer who get the advantage, since they dont spend any money on VAT but they have the right to use it as VAT In (only if you give them the SSP).Hmm, since you said so, I was wondering and lots of questions again.
From my understanding, there are lots of sales to Jakarta Customers. I have once queried the staff who issue the sales invoice to Jakarta customers, she told me that they're okay with the NO VAT invoice. Besides, she is totally don't know about the SSP that mentioned above. Will it be due to they've arranged a transporter to handle & deliver the goods, so those are actually charged by transporter as transportation and handling fee?Hmm, since you said so, I was wondering and lots of questions again.
From my understanding, there are lots of sales to Jakarta Customers. I have once queried the staff who issue the sales invoice to Jakarta customers, she told me that they're okay with the NO VAT invoice. Besides, she is totally don't know about the SSP that mentioned above. Will it be due to they've arranged a transporter to handle & deliver the goods, so those are actually charged by transporter as transportation and handling fee?
