Thursday, August 26, 2010

Restitution for foreign tourists

In order to attract Personal Overseas passport holders to visit Indonesia, the individual is granted Incentive Taxation. Incentives in the form of refund of VAT and luxury sales tax already paid on the purchase of BKP in Indonesia, which was then taken by the individual outside the Customs Area.

VAT and luxury sales tax already paid on the purchase BKP carried out by the Customs Area of Personal Foreign passport holders may be refunded, provided they meet the following requirements:

  1. Not a citizen or Permanent Resident of Indonesia who live or stay in Indonesia of not more than 2 (two) months from the date of arrival, and / or
  2. Not crews from airlines.

VAT and luxury sales tax may be refunded if it meets the following requirements:

  1. VAT value of at least Rp. 500 000 (five hundred thousand rupiah);
  2. BKP purchases made within 1 (one) month prior to departure exit the customs area;
  3. Listed in 1 (one) special Tax Invoice (Tax Invoice is attached to the cash register / payment receipt / invoice as an inseparable unity, which was issued by retail stores for the purchase of his belongings which VAT will be refunded by the individual) from a (one) at a retail store (one) the same date.

Documents must be presented when requesting for VAT and luxury sales tax is:
1. Passports;
2. Boarding Pass;
3. Tax Invoice.

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