4:47 PM
doeytea
According to Article 4 the Law Number 18 of the year of 2000, there are several object of Indonesian VAT. They are :a supply of Taxable Goods by a Taxable Person for VAT purposes within the Custom Area of Indonesia;
importation of Taxable Goods;
rendering of Taxable Service by a Taxable Person for VAT purposes in the Customs Area of Indonesia;
utilization of intangible Taxable Goods obtained from outside the Customs Area of Indonesia within the Customs Area;
utilization of Taxable Service obtained from outside the Customs Area of Indonesia within the Customs Area; or
exportation of Taxable Goods by a Taxable Person for VAT purposes.
Based on six kinds of VAT objects above, the VAT exists if the goods should meet the definition of Taxable Goods, the service should be in definition of Taxable...
