Implementation of facility of VAT not collected in Free Trade Areas and Free Ports should be conducted through the Indonesia National Single Window System (SINSW)
- March 9, 2022
- Posted by: Administrator
- Category: Tax News
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On 14 February 2022, the Directorate General of Tax issued announcement letter No. PENG-4/PJ.09/2022 regarding National Implementation of PPBJ documents related to the Acquisition of Taxable Goods and/or Taxable Services by Entrepreneurs in Free Trade Areas and Free Ports.
The main issues covered are as follows:
- Entrepreneurs in the Free Trade Area and Free Port (KPBPB) who will take advantage of the facility of VAT not collected must make a document of Notification of Acquisition or Expenditure of Taxable Goods or Taxable Services (PPBJ) through the Indonesia National Single Window System (SINSW) before the acquisition of the Taxable Goods and/or Taxable Services.
- The PPBJ system can be accessed by taxpayers through SINSW from 2 February 2022.