Investor Presentaiton
FISCAL INCENTIVES
(GOVERNMENT REGULATION NO.96 YEAR OF 2015)
No.
1
Income Taxes
Scope
Main Activity (Tax Holiday):
Facility and Easiness
- Income tax reduction by 20-100% for 10-25 years with total investment more than
IDR 1 Trillion
- Income tax reduction by 20-100% for 5-15 years with total investment more than
IDR 500 Billion
▪ Exclude Main Activity (Tax Allowance):
- Reduction of Net Income by 30% for 6 years
- Accelerated Depreciation
■ Income tax on dividend for 10%
Compensation for loss of 5-10 years
■ Import: not levied
◉
Input form other places in the customs area to SEZ, not levied
2
VAT and Luxury Sales Taxes
3
Customs
4
Property Ownership for Foreigner
■ Output form SEZ to other places in the customs area, not levied
■ Transaction among enterprises in SEZ: not levied
■ Transaction with enterprises in other SEZ: not levied
From SEZ to domestic market: import duty using Certificate of Origin (COA)
◉
Foreigners / foreign enterprises may have residential / property in SEZ (house site or
apartment unit)
■ Owner occupancy / property is given residence permit with a guarantee from Managing
Enterprises of SEZ
◉
Exempted for VAT and luxury Sales Taxes
■ May be granted for tax reduction by 50-100% on the first development
5
Main Activity: Tourism Sector
■ May be granted for entertainment tax reduction by 50-100%View entire presentation