ABSTRACT REGULATION
DELIVERY OF INSURANCE AGENT SERVICES, INSURANCE BROKER SERVICES, AND INSURANCE BROKER SERVICES –
VALUE-ADDED TAX
2022
PERMENKEU RI NUMBER 67/PMK.03/2022 DATE 30 MARCH 2022 (BN YEAR 2022 NO. 367)
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA CONCERNING VALUE ADDED TAX
FOR THE DELIVERY OF INSURANCE AGENT SERVICES, INSURANCE BROKER SERVICES, AND BROKER SERVICES
REINSURANCE.
ABSTRACT : – That to provide legal certainty and a sense of justice and simplify
tax administration, it is necessary to regulate the calculation, collection,
depositing, and reporting value added tax on the delivery of agent services
insurance, insurance brokerage services, and reinsurance brokerage services, as well as to implement
the provisions of Article 16A paragraph (2) and Article 16G letter i of Law Number 8 Year
1983 concerning Value Added Tax on Goods and Services and Sales Tax on
Luxury Goods as amended several times, most recently by Law Number 7 of 2021, it is necessary to stipulate a Regulation of the Minister of Finance concerning
Value Added Tax on the Delivery of Insurance Agent Services, Insurance Broker Services,
and Reinsurance Brokerage Services.
Source: go.id
