Sunday, August 29, 2010

Services which are not subject to VAT

Delivery of Certain Taxable Services which are not subject to VAT:

  1. Services received by the National Marine Transport Company, the National Fishing Company, Corporate Service Providers National port or Company Service Providers Transportation River, Lake, and the National Crossing, which includes:
    a. Boat rental services;
    b. Port services include handling tugs, pilot services, berthing services, and services moored;
    c. Maintenance or repair services (docking) vessels.
  2. Services received by the National Commercial Air Transport Company which includes:
    a. Aircraft rental;
    b. Maintenance or repair of aircraft.
  3. Maintenance or repair services train received by PT. (Persero) Kereta Api Indonesia;
  4. The services rendered by the contractor for the chartering of building a simple house, very simple house, apartment, cottage boro, student dormitories and student and other housing, the limit determined by the Minister of Finance after noting the Minister of Settlement and Regional Infrastructure and construction of the only places for the purpose of worship;
  5. Apartment rental services, housing, and home is very simple;
  6. Services received by the Department of Defense or the Armed Forces which are utilized in order to limit the provision of data and aerial photographs territory of the Republic of Indonesia to support the national defense.

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