On 2 July 2019, the Directorate General of Taxes (“DGT”) issued a new regulation No. Per-13/PJ/2019 (“PER-13”) regarding the certain documents treated as equivalent to tax invoices. PER-13 becomes effective from 1 September 2019 and revokes the DGT’s previous regulation No. PER-10/PJ/2010 which has been amended several times, most recently by PER-33/PJ/2014.

The major changes in PER-33 are as follows:

• The new regulation provides wider coverage of tax payment slips (SSP) and Import Declaration Forms (PIB). The summary is as follows:
  • SSP or other means equivalent to SSP includes payment evidence using a form or other payment method in the form of:
    1. State Revenue Receipt (Bukti Penerimaan Negara/BPN); or
    2. Customs, Excise and Tax Payment Slip (Surat Setoran Pabean, Cukai dan Pajak/SSPCP).
  • Import Declaration Form (PIB) shall include:
    1. Normal PIB;
    2. Special PIB (PIBK);
    3. Customs declaration on personal items of passengers and crew;
    4. Customs declaration on imported goods to be stockpiled in Bonded Zone;
    5. Customs Declaration on goods originally imported using KITE facility;
    6. Stipulation letter on import duty, excise and/or tax on imported goods sent by post;
    7. Other PIB.
• There are new documents added to the list, additional requirements on certain documents to be equivalent to a Tax Invoice, and 1 (one) document is deleted from the list. The summary is as follows:
  • New documents added to the list:
    1. Documents used for ordering excise tape for tobacco products (CK-1);
    2. In the case of Import VAT paid on Customs Assessment Notice, Import Declaration Form (PIB) that attaches the SSP and Customs Assessment Notice, provided that the PIB and Customs Assessment Notice contain the same identity of the goods’ owner; and
    3. SSP on payment of VAT on release/delivery of taxable goods and/or services from free zones to other Indonesian Customs Area accompanied by Customs declaration for release of goods or invoice/contract for delivery of services and/or intangible goods.
  • Additional requirements on certain documents to be equivalent to a Tax Invoice:
    1. Export declaration form (PEB) should now attach a bill of lading or airway bill.
    2. SSP for payment of VAT on utilization of intangible goods or taxable services from outside the customs territory should now attach the invoice and details of the type and amount of the intangible goods / services.
    3. PIB can be categorized as a “certain document equivalent to Tax Invoice” provided that it:
       1. Contains a State Revenue Transaction Number (Nomor Transaksi Penerimaan Negara – NTPN); and
       2. Is included in the Computer System of the Directorate General of Customs and Excise (DGCE) and has been electronically exchanged with the Directorate General of Tax.
  • Document that no longer qualifies as a Tax Invoice:
    Invoice of delivery receipt (BNBP) issued by Pertamina on delivery of fuel oil and non-fuel oil.