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What is GR No. 49/2022?
GR No. 49/2022 is a regulation made regarding Value Added Tax Exempted and Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods Not Collected on Import and/or Delivery of Certain Taxable Goods and/or Certain Taxable Services and/or Utilization of Certain Taxable Services From Outside the Customs Area.
What are the benefits?
Government Regulation No. 49/2022 on VAT exemption and VAT or sales tax on luxury goods is not collected on the import and/or delivery of certain taxable goods and/or utilization of certain taxable services from outside the customs area.
Is PP No. 49/2022 important?
Yes, as an improvement in the business climate in export and import activities because the VAT aspect has been exempted and not collected for certain taxable goods or services.
What are the main provisions of PP Number 49/2022?
Here are some of the main provisions of PP Number 49/2022;
What does PP No. 49/2022 mean to me?
PP No. 49/2022 is a government regulation regarding exempted VAT and non-collected VAT and STLG on the importation, and delivery of taxable goods, services, and or utilization of certain services from outside the customs area.
How does PP No. 49/2022 help?
The government again regulates the provision of facilities for the import and/or delivery of certain strategic Taxable Goods (BKP) exempted from the imposition of Value Added Tax (VAT) through Government Regulation Number 49 of 2022 (PP 49/2022).
PP 49/2022 is an effort to simplify and adjust the regulations on the provision of VAT and STLG facilities, as well as a derivative regulation of Law 7/2021 on Harmonization of Tax Regulations (HPP Law).
The provisions regarding the provision of these facilities are listed in Chapter III of PP 49/2022. Taxable goods that are exempted from VAT include various basic necessities.
Here are some examples of the application of PP No. 49/2022 for you:
VAT is exempted on the import and/or delivery of certain strategic taxable goods in the form of machinery and factory equipment that constitute a single unit, whether installed or detached, which is used directly in the process of producing taxable goods by the Taxable Person for VAT Purposes who produces the taxable goods, including those whose import and/or acquisition are carried out by parties carrying out integrated construction work, excluding spare parts.
Details can be accessed at the following link:
https://drive.google.com/file/d/1V_n5ShqHqxd3zoN76u8_wvUxk9hOHuFi/view?usp=sharing
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