Types of Services Not Subject to VAT

1. Services in the field of healthcare,
2. Services in the field of social services,
3. Services in the delivery of letters with stamps that done by. Pos Indonesia (Persero);
4. Services in banking, insurance, and lease with option rights,
5. Services in the field of religion,
6. Services in the field of education,
7. Services in the field of arts and entertainment spectacle that has been taxed including services in the field of non-commercial use art,
8. In the field of broadcasting services which are neither advertising like radio or television broadcasting services, whether conducted by Government agencies and private organizations which are neither advertising and not financed by commercial sponsors aiming.
9. Services in the field of public transport on land and in water, including public transport services on land, at sea, in lakes or in rivers that carried out by the Government or by the private sector.
10. Services in the field of labor,
11. Services in the field of hospitality,
12. Services provided by the Government in order to run the government in general, including the types of services that are implemented by government agencies such as the provision of Building Permit (IMB), the provision of Trade Business License, Tax Registration Number of delivery and manufacture of Identity Card (ID).