Directorate General of Tax Regulation No. PER-17/PJ/2019 concerning Procedures for Registration and Obligations of Retail Store Taxable Entrepreneurs Participating in the VAT Refund Scheme for Foreign Tourists
- November 12, 2019
- Posted by: Administrator
- Category: Tax News
The Indonesian Government, through the Directorate General of Tax (DGT), has issued regulation No. PER-17/PJ/2019 (“PER-17”) concerning the Procedures for Registration and Obligations of Retail Store VAT Entrepreneurs (PKP) which participate in the VAT Refund Scheme for Foreign Tourists.
The important points of PER-17 can be summarized as follows:
- Each Retail Store PKP that participates in the VAT refund scheme for tourists shall register on-line through the DGT website.
- A Retail Store PKP must perform the following obligations:
- Display the “TAX-FREE SHOP” logo on its Store;
- Publish the information related to the VAT refund for tourists through flyers or social media;
- Issue a “Specific VAT Invoice” through the VAT Refund for Tourist Application for foreign tourists that apply for the VAT refund;
- Provide the answers related to the correctness of data of Specific Tax Invoices; and
- Record the numbers, dates, and other data in the Special Tax Invoice into the VAT Refund for Tourist Application.
- The issuance of a “Specific VAT Invoice” sh0uld satisfy the following requirements:
- VAT amount at least IDR 50,000 (fifty thousand rupiahs)
- The Invoice must include the following information:
- The tourist’s Passport Number, which is entered in the “Taxpayer Identification Number” column;
- The complete address of the tourist as stated in their passport, which is entered in the “buyer’s address” column; and
- The cash register, payment receipt, or invoice number.
PER-17 became effective on 1 October 2019 and revoked the previous regulation, PER-28/PJ/2013.