ABSTRACT REGULATION
SUBMISSION OF USED MOTOR VEHICLES – VALUE ADDED TAX
2022
PERMENKEU RI NUMBER 65/PMK.03/2022 DATE 30 MARCH 2022 (BN YEAR 2022 NO. 365)
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA CONCERNING VALUE ADDED TAX!
FOR THE SUBMISSION OF USED MOTOR VEHICLES.
ABSTRACT : – That in order to provide convenience and simplicity as well as legal certainty and
justice in the imposition of value added tax on the delivery of vehicles
used motor vehicles, it is necessary to stipulate provisions concerning value added tax which
collected and deposited against taxable entrepreneurs who carry out business activities
certain forms of delivery of used motor vehicles and Ministerial Regulations
Finance Number 79/PMK.03/2010 concerning Guidelines for Calculation of Credit
Input Tax for Taxable Entrepreneurs Conducting Activities. Certain Business
has not been able to accommodate changes to the provisions as referred to in letter
a, so it needs to be replaced and to implement the provisions of Article 16G letter i
Law Number 8 of 1983 concerning Value Added Tax of Goods and Services
and Sales Tax on Luxury Goods as amended several times
lastly with Law Number 7 of 2021 concerning Harmonization of Regulations
Taxation, it is necessary to stipulate a Regulation of the Minister of Finance concerning Taxes
Value Added on Delivery of Used Motor Vehicles.
Source: go.id
