Service Tax

If I am Embassy and International Organization Representative, is my CBN invoice subject to tax?

Refering to:

  • The regulation of Minister of Finance of Republic of Indonesia No. 162/PMK.03/2014 regarding “The procedure to issue Valued Added Tax (VAT) and/or Luxury-goods Sales Tax (LST) Exemption Letter for foreign country representatives and international organizations” and No. 248/PMK.010/2015 regarding the amendment of the regulation of Minister of Finance of Republic of Indonesia No. 162/PMK.03/2014.
  • Circular Memorandum No. D 322/PK/XII/2006/64 from Minister of Foreign Affairs of Republic of Indonesia that intended for all the Diplomatic and Consular Representatives and International Organizations in Indonesia regarding Tax Exemption and Luxury Sales Tax.

Starting from September 2016, there will be an adjustment from PT Cyberindo Aditama on your monthly billing as follows:

  • Monthly billing under US$ 200 including tax will be taxed.
  • Monthly billing of US$ 200 including tax or more will not be taxed.
    This provision only applies if you send us the Exemption Certificate (SKB) that can be obtained by applying to Head of Foreign Corporate & Individual (Badora) Tax Service Office.

The information above is being written in accordance with the government policies.

For more information regarding the policies above, please contact Directorate General of Taxation office on Kring Pajak 1500200.

What is Income Tax Article (PPh) 23?

Income Tax Article 23 is a withholding tax, where certain types of income are withheld by the tax collector during a transaction/transfer with a person or organization who is liable of taxation (taxpayer).

What should I do regarding the Withholding tax?

With the expiry of exemption Certificate for Withholding and / or Collection of Income Tax 23, from Pratama Jakarta Setiabudi Empat Tax Office No. KET-00001 / POTPUT / WPJ.04/KP.04 / 2019 dated 31 December 2019, effective as of 1 January 2020, PT. Cyberindo Aditama (CBN) is enforced to withhold and / or collect PPh 23 in accordance with the the regulation of Minister of Finance of Republic of Indonesia No. 141 / PMK.03 / 2015.

How do I input Special Document on e-faktur / e-invoicing program?

Please read the steps below:

  • Choose Other Document menu – Incoming VAT
  • And then choose Record
  • Type of Transaction (2) – BKP/JKP acquisition of Taxable Good/Taxable Service
  • Document Type (1) – Normal
  • Transaction Detail (1) – To Non VAT Collector Party
  • Transaction Document (1) – Document equivalent Tax Invoice
  • Input CBN customer ID

Is CBN invoice serves as tax invoice?

In regards with PER-67/PJ/2010, PER - 33/PJ/2014, our invoice qualifies as tax invoice. This is affirmed by the issuance of letter from Medium Tax Office of Central Jakarta number S-054/WPJ.06/KP.1207/2009, S-316/WPJ.06/KP.06/KP.120/2009 and S-717/WPJ.06/KP.12/2014.

Is there any special permit given by Directorate General of Post and Telecommunication in the administering of CBN's Internet telephony service?

Based on government regulation, the administering of Internet telephony service for public needs must have a permit. CBN has already had a permit to provide Internet telephony service from the Directorate General of Post and Telecommunication, Ministry of Communication and Informatics through decree number 015/DIRJEN/2007.

Are the terms Standard Tax Invoice and Simple Tax Invoice no longer used?

With the imposition of Law No. 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Items, Regulation of Minister of Finance No. 38/PMK.04/2010 concerning Procedure on Making and Revision or Replacement of Tax Invoice, and Regulation of Director General of Taxes No. 10/PJ/2010 concerning Certain Documents Equivalent to Tax Invoice, then effective on April 1st, 2010, only the term Tax Invoice is used.

Are CBN invoices refer to Tax Regulations PER 24/PJ/2012?

CBN invoice is categorized and considered a Special Document, in which will serve the same purpose as the tax invoice, according to the tax regulation No PER-67/PJ/2010. This is the tax regulation we apply as a reference of the mechanism of CBN invoicing. We do not refer to tax regulation PER-24/PJ/2012, in which only regulates the applicability of tax invoice.