State Fiscal

State Fiscal hereinafter referred to as the FLN is the Income Tax shall be paid by individual taxpayers in the country who will be off to foreign countries in accordance with taxation legislation.

1. Matters relating to fiscal

1. Individual taxpayers in the country who do not have a TIN and has been aged 21 (twenty one) years off to foreign countries will be obliged to pay the FLN.
2. Including an individual taxpayer is a wife or husband, blood relatives and family members related by marriage within the lineage straight and foster child to be borne by taxpayers and is fully recognized by the taxpayer on the basis of supporting documents and applicable law.
3. FLN payment by an individual taxpayer in the country who will be off to foreign countries by using Signs Fiscal Proof of Payment of Foreign Affairs. (TBPFLN).
4. TBFLN mandatory redemption at:
   Banks appointed by the Regional Office or Head of the KPP as payee FLN; certain UPFLN can receive payment if at airports or sea ports of departure to foreign countries where there are no payee bank, or other place specified by the Director General of Taxation.
5. FLN paid individual taxpayers in the country who will be off to foreign countries is an installment payment of Income Tax.
6. Including income tax installment is paid on behalf of the FLN is an individual taxpayer in the country.
7. Income Tax Installment payments can be credited against income tax payable at the end of the year after the taxpayer has a tax ID.
8. An individual who has settled payment FLN, for any reason to cancel his departure abroad can request the payment.

2. Overseas Fiscal tariffs are:
a. Rp. 2.500.000, - (two million five hundred thousand rupiah) for each trip by using
aircraft;
b. Rp.1.000.000, - (one million rupiah), for each trip by using a ship

3. Exclusion of Foreign Affairs Fiscal

Private people are starting to overseas will be excluded from payment of the FLN in the following manner:
- Immediate release, given by the officials of Directorate General of Tax authorities;
- Liberation through the provision of Fiskai Free Certificate of Foreign Affairs (SKBFLN) issued by the State Fiscal Unit (UPFLN) DGT.

Liberation Jump:

1. A foreigner who does not reside in Indonesia or residing in Indonesia for not more than 183 (one hundred and eighty three) days within any 12 (twelve) months, by showing a tourist visa or a visa to stop.

2. Officials of diplomatic and consular representatives or other officials of foreign countries, including members of his family and those seconded to them, working on and living with them, as long as not a citizen of Indonesia and in Indonesia did not accept or earn a position or a job outside the country concerned and provide reciprocal treatment, indicating the diplomatic passport.

In terms of his departure to abroad in the framework of overseas placements, the exemption is given also to the wives and children who are family members who are not yet 25 years old, unmarried, has no income, is still a dependent and live together in the area of accreditation in accordance with provisions of Article 4 letter b of figure (2) the Minister of Foreign Affairs No. SP/993/PD/XI/72 dated June 12, 1972.

3. Officials, representatives from international organizations that do not include income tax subjects based on the Ministry of Finance, including family members, as long as not a citizen of Indonesia and do not run the business, activities, or other work to earn income from Indonesia, by showing a passport Diplomatic.

In terms of his departure to abroad in the framework of overseas placements, the exemption is given also to the wives and children who are family members who are not yet 25 years old, unmarried, has no income, is still a dependent and live together in the area of accreditation in accordance with provisions of Article 4 letter b of figure (2) the Minister of Foreign Affairs No. SP/993/PD/XI/72 dated June 12, 1972.

4. Indonesian citizen who resides outside the country still has an official document as the country's population, by showing one of the official identification is still valid as a foreign resident the following:
a. Green Card;,
b. Identity Card;
c. Student Card;
d. Endorsements address abroad on passports by the Office of the Republic of Indonesia abroad;
e. Certificate from the Indonesian Embassy or representative office outside the Republic of Indonesia
country;
f. Formally written in the passport by the Immigration Office the local country.
Although someone has one of the official identification as a letter sd f, but in reality does not live in the country but lived in Indonesia for more than 183 (one hundred and eighty three) days within any 12 (twelve) months, concerned shall pay the FLN at the time of going off to foreign countries.
5. Pilgrimage undertaken by the competent authority, by showing a list of the names of the pilgrims by the leader of the group and executive officers of departure for the pilgrimage which the finance charged Pilgrimage Travel Costs (BPIH) by submitting a letter from the Ministry of Religious Affairs.
Exclusion does not apply to Special Pilgrims who operate Special BPIH charged.

6. An individual who travels cross-border region of the Republic of Indonesia through the land.

7. Indonesian citizen workers who will work abroad in the framework of the program delivery of Indonesian Workers (TKI), as they are not receiving income from sources within the country with
a. shows the Overseas Workers Card (KTKLN); or
b. gave approval of the Minister of Manpower and Transmigration.

8. Students from foreign countries who are in Indonesia in order to study the recommendation from the college where they study and do not receive or earn income from Indonesia, by submitting the waiver does not receive or earn income from Indonesia and letters of recommendation as a student or students of the college leadership schools concerned. Exemption does not apply to wives and children and other family members.

9. Foreigners who are in Indonesia and did not receive or earn income from Indonesia who carry out:
a. research in the field of science and culture under the coordination of relevant government agencies;
b. technical cooperation program with the State Secretariat approval; and
c. duties as members of religious missions and humanitarian missions under the coordination of relevant agencies,

by submitting the waiver does not receive or earn income from Indonesia and letters of recommendation or approval from the relevant authorities. Exclusion does not apply to wives and children and other family members.

10. Employment of foreign nationals, immigrants, who worked on the island of Batam, Bintan, Karimun Island, as long as they have income tax withheld by the employer, to submit proof of deduction of Income Tax Article 21 or Article 26 which has been legalized by the Head of the Tax Office Primary Batam or Head Tax Office Pratama Tanjung Pinang or appointed officials.
Disabled or sick people who will seek treatment abroad at the expense of social organization, including one (one) of the companion, by submitting a letter of approval from the Ministry of Health or a representative.

11. Members of the mission of art, culture, mission, mission sports or religious missions representing the Government of the Republic of Indonesia to foreign countries, by submitting a letter of approval from the relevant minister or a representative with the following conditions:

a. Minister of Culture and Tourism to the mission of the arts and cultures of the mission;
b. Minister of Youth and Sport for sport's mission;
c. Minister of Religion for the religious mission;
Exclusion does not apply to wives and children and other family members of members of the mission.

12th. Students or students who aged 21 (twenty one) years old who will study abroad in the framework of the official program of exchange students or students who organized government or a foreign entity with the approval of the minister concerned.

13. Students or students who are exempt from the obligation to repay the FLN is:
a. Civil Servants (PNS) or a member of the Indonesian National Army (TNI) and members of the Police of the Republic of Indonesia
(INP), which is equipped with service passports and letters of assignment or official travel;
b. Students or student exchanges within the framework of the official program of the student or student
hosted by the Government or Foreign Body with the approval of the Minister of National Education;

Exclusion does not apply to wives and children and other family members

Procedures for exemption from the obligation to repay the FLN is as follows:
1. for individual taxpayers in the country aged 21 (twenty one) years or more is provided through TIN validation checks by the Directorate General of Taxation UPFLN on duty at the airport or sea port of departure to foreign countries along NPWPtersebut been registered for at least 3 (three ) days before the day of departure.

2. For mandatory tax that does not have their own TIN, TIN validation checks are provided through compulsory tax that provides fully and dependents
a. Copy of Family Card, and / or
b. Took notice of parents who do not fully registered in the Family card by an individual who has a TIN by the Directorate General of Taxation UPFLN who served in airport or sea port of departure out of the country along the TIN has been registered for at least 3 (three) days sbelum day of departure .

3. for the number one s.d. figures 7a UPFLN provided directly by the Directorate General of Taxation on duty at the airport or sea port of departure to foreign countries, including individual taxpayers in the country aged less than 21 (twenty one) years.

4. for the number 7 letter b s.d. figure 13 is provided through the issuance UPFLN SKBFLN by Directorate General of Taxes at the airport or sea port of departure to foreign countries or KPP which manages the FLN or elsewhere as determined by the Director General of Taxation.