TAXING E COMMERCE
MINISTER OF FINANCE DECREE NO 210/PMK.010/2018 ON
IN THE NEWS ......
1 MARKETPLACE
2 ONLINE SHOPS
3 OVER THE TOP
4 SOCIAL MEDIA
DELIVERY DUTY PAID
Market Place can apply DDP Registration Requirements
Scheme, provided that
Delivery through postal services Letter of Request to the Custom Office
The Request should disclosed the Tax ID,
FOB value under USD 1 500
VAT Entrepreneur, and Tax Registered
Letter.
Imported Goods through Market Platform registered
in Custom Duty Office
Registered to the Custom Duty Office
DELIVERY DUTY PAID
Seller is responsible for delivering the goods to the
named place in the country of the buyer, and pays
all costs in bringing the goods to the destination
including import duties and taxes. The seller is not
responsible for unloading
This term places the maximum obligations on the The most important consideration for DDP terms is
seller and minimum obligations on the buyer. No risk that the seller is responsible for clearing the goods
or responsibility is transferred to the buyer until through customs in the buyer's country, including
delivery of the goods at the named place of both paying the duties and taxes, and obtaining the
destination. necessary authorizations and registrations from the
authorities in that country.
IMPORT TAXES (PDRI)
Leather lady bag shipped from Japam @250 USD (FOB = 2 x
250 USD = 500 USD).
a. Nontaxable Imported Value 50 USD, BM dan PDRI FOB = 500 USD – 50 USD = 450 USD.
b. Lady’s Bag from leather code is HS 4202.11.00.90 using tariff BM 10%.
c. Freight = 10% dari FOB for Asia-Non Asean or Australia = 10% x 450 USD = 45 USD
d. Insurance = 0,5% dari nilai Cost and Freight (CFR). = 0,5% x (450+45) = 2,475 USD
e. Taxable Value = CIF (Cost/FOB, Insurance, & Freight) x Exchange rate = (450+ 2,475+45) x 13.658 = Rp 6.794.513,55
f. Custom Duties = 10% x taxable value = Rp 679.451,355 (rounded up) = Rp 680.000,-
g. VAT = 10% x (Taxable Value + Custom Duties) = 10% x (Rp 6.794.513,55 + Rp 679.451,355) = Rp 747.396,4905
(rounded up) = Rp 748.000,-
h. Luxury Sales Tax = 0 % X (Taxable Value + Custom Duties) = Rp 0 ,-
i. Income tax = 7,5% x (Taxable Value + Custom Duties) = 7,5 % x (Rp 6.794.513,55 + Rp 679.451,355) = Rp
560.547,368 (rounded up) = Rp 561.000,-
PDRI = BM + PPN + PPnBM + PPh = Rp680.000 + Rp748.000+ Rp0+Rp561.000 = Rp1.989.000,-
PLATFORM
Application Website Content
SELLER BUYER
- Internet Based
- Transactional - Trade Facilitation
E COMMERCE
E Invoices and E Cataloque
Description
Code
Marketplace provider should issue E
Categories
Invoice and E cataloque of the goods
Specification
imported
Price
Sellers ID
Country of Origin
The Open Catalogue Interface (OCI) format is used to define the
field mapping between the supplier's catalog and the SAP
SRM shopping cart, to ensure that the data is transferred
accurately and completely between source and receiver. This
standard is used instead of XML or cXML
PLATFORM MARKETPLACE
Platform : Application, website, internet
content that make possible transaction or
facilitate trade.
Merchants use the platform to do
electronic trade or e commerce
Buyer complete the purchase
through the platform
The payment made by the
buyer to the merchant through
the platform
Marketplace : Elecronic Communication Facility
for transaction and for trading electronically.
TAX OBLIGATION FOR MERCHANTS
DISCLOSING THE TAX ID
THOSE WHO DO NOT HAVE TAX ID CAN OPT TO
REGISTER DISCLOSE
ONLINE NIK
TAX OBLIGATION FOR MERCHANTS
Merchants are obliged to pay the income tax according to the
Income Tax Law
Based on Government
Regulation nos 23 year 2018,
merchants that trades using
marketplace platform or
outside marketplace platform
and whose annual turnover
below IDR 4.8 billions are
entitled to use SME Tax rate of
0.5%
TAX OBLIGATION FOR MERCHANTS
Merchants with annual sales turnover worth more than
IDR 4.8 billions ( surpassing the SME limit )
It is mandatory to register as
VAT payer and collect, pay and
report VAT accordingly. The
selling price must include VAT
TAX OBLIGATION FOR MARKETPLACE
Obtain Tax ID and registered as VAT
entrepreneur
Collect, pay and report VAT and
Income Tax for the transaction of
their own behalf
Provide information of the
transaction of merchants trading in
the platform.
Platform Marketplace : Individu, corporate and permanent establishment who resides, established, or
doing business in the custom teritory as an online marketplace including over the top company in
transportation.
TAX OBLIGATION FOR OTHER E COMMERCE
E Commerce doing business outside marketplace
E Commerce company doing business
outside the online marketplace, such as
online retail, classified ads, daily deals
and social media must apply the
relevant tax regulations i,e. VAT, Sales
and Luxury Tax, and Income Tax
MERCHANTs
