Investor Presentaiton
MBTK
special economic zone
No
SUBJEK
1 CORPORATE INCOME TAX (PPh)
Fiscal Incentives
Fasilitas/Insentif
■ Tax Holiday 100% for Primary Activities. Duration of the facility depending on value of investment
■ Tax Allowance for other than Primary Activities and for Primary Activities that is not eligible to get Tax Holiday facility
2
VALUE ADDED TAX (PPN)
3
SALES TAX ON LUXURY GOODS
4
CUSTOMS AND EXCISE
5
DEFERRED IMPORT DUTIES
6
LOCAL TAX
7
GOODS TRAFFIC
8
SPECIAL FACILITIES FOR TOURISM
SEZs
VAT is not collected on: :
■ Delivery of Tangible Taxable Goods from Other places within the Customs Area(TLDDP), FTZ, and bonded zone (TPB)
■ Import of Consumer Goods to Tourism SEZ
⚫ Delivery of Taxable Services (JKP) and/or Taxable Goods (BKP) in the same SEZ or other SEZS
Delivery of Taxable Goods and/or Taxable services originating from maintenance, repair, and overhaul (MRO) Tenants not
collected
- Exemption of Import Duty and not collected Tax in the Context of Import (PDRI) for the import of capital goods and
consumption goods in the Tourism SEZ
. Exempt from excise for raw materials or auxiliary materials that are used to produced finished goods which are not
excisable goods
Deferred import duties and import tax not collected for tenants who have completed construction/development
■ A tariff of 0% import duty is applied for finished goods which have 40% of local content (TKDN)
Reduction of local tax and / or local retribution by 50% - 100%
■ Prohibited items: prohibited for export / import
Restricted items: Imports of goods to SEZ have not been subject to restrictions
⚫ Stores that are located within Tourism SEZs can participate in the VAT refund scheme for foreign passport holders
⚫ Exemption for Sales Tax on Luxury Goods can be granted for the purchase of a residential home or residence in the
Tourism SEZ
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