Pajak in Net

Informasi Perpajakan Indonesia

VAT Refund For Tourist

 

Now your vacation in Indonesia is more enjoyable. The Indonesian government has provided a facility for tax refund if you purchase goods in any shop (retailer) with “Tax Refund for Tourists” logo.
       
Please feel free to visit any Indonesia shop (retailer) with “VAT Refund for Tourists” logo and enjoy your shopping time.
       
Pay Less and Get the Best
       
What is “the VAT Refund for Tourists”?
       
VAT Refund for Tourists is a facility given by the Indonesian government which allows tourists (foreign passport holders) to claim back Value Added Tax (VAT) on goods purchased in any store registered as a “VAT Refund for Tourists” participant.
       
Who is eligible for a VAT refund?
       
Any foreign passport holder who is:
       
not an Indonesian citizen or not a Permanent Resident of Indonesia, who lives or stays in Indonesia no longer than 2 (two) months* since he/she arrived in Indonesia;
       
not a member of an airline crew.
       
  * month = calendar month
       
How to claim VAT refund ?
       
Accompanied baggage (goods)
       
To be eligible for the VAT refund :
       
a. goods must be purchased from shop with “VAT Refund for Tourists” label across Indonesia by showing your passport, and you must have a valid tax invoice (a tax invoice at-tached with one payment receipt) from the shop.
       
b. goods which are excluded are as follows :
       
  food, beverage, tobacco products;
       
  guns and any explosive goods (materials);
       
  any goods that are prohibited to be taken onto an aircraft
       
c. A minimum amount of Rp500,000 (five hundred thousand rupiah) of VAT in one valid tax invoice from a shop with the same purchasing date.
       
d. Goods are purchased within 1 (one) month before departing Indonesia.
       
e. Goods must be carried out of Indonesia as accompanied baggage overseas within 1(one) month of the date of purchase.
       
VAT refund payment options
       
VAT refund can be given in cash or by transfer payment.
       
a. Given in cash with Indonesian Rupiah (IDR) currency.
       
  VAT refund is given in cash only if the amount does not exceed Rp5,000,000 (five million rupiah);
       
b. Through transfer payment
       
  When the VAT refund is in excess of Rp5,000,000 (five million rupiah), the refund will be made by transfer. The passenger should provide bank account number, account name, address, bank routing number, designated bank for transfer and requested currency for the VAT refund. The transfer will be done within 1 (one) month of receipt of application for VAT refund.
       
Exceptional Circumstances
       
If the amount of VAT refund is more than Rp5,000,000 (five million rupiah), however, the passenger does not want to be refunded by transfer, then the amount of Rp5,000,000 (five million rupiah) will be refunded in cash and the balance of VAT is not refundable.
       
Claim Procedure
       
The VAT refund can only be claimed at the airport on the date of your departure and you must follow these steps:
       
Option # 1 : Claim VAT Refund before Check-In counter
       
1. Submit the application for VAT refund to the Directorate General of Taxes (DGT) officer at the airport;
       
2. Submit both copies of the original valid tax invoice (a tax invoice attached with one payment receipt);
       
3. Show passport, airline ticket and goods purchased;
       
4. Receive VAT refund in cash or through transfer to your bank account.
       
Option # 2 : Claim VAT Refund after Check-In counter
       
The same steps are applied for this option, however, instead of showing airline ticket you need to show your international boarding pass to the DGT officer.
       
This option is applied for the passenger who carries on his/her purchased goods as hand baggage. If the good are oversized or aviation security measures prevent you from taking your goods on board the aircraft, then you have to claim your VAT Refund at VAT Refund counter before Check-In counter as stated on option # 1.
       
Now your visit to Indonesia can be more enjoyable. The Indonesian government has provided a facility for tax refund if you purchase goods in any shop (retailer) with “VAT Refund for Tourists” logo.
       
Please feel free to visit any Indonesian shop (retailer) with “VAT Refund for Tourists” logo and enjoy your shopping time. Pay Less and Get the Best.
       
Attention
       
To help us provide you a better service, please ensure that you allow enough time to complete your VAT Re-fund claims procedure on the day of your departure.
       
Where are the VAT Refund counters located ?
       
VAT Refund counters are located before and after check-in counter in selected Indonesian international airport.
       
Currently VAT Refund counters are available at Soekarno-Hatta airport, Jakarta and Ngurah Rai airport, Bali.
       
Frequently Asked Questions
       
1. Can I apply for VAT Refund from any retailer in Indonesia?
       
  No, you can only apply for VAT Refund from retailer with “VAT Refund for Tourists”logo on it.
       
2. What if I stay for more than 2 (two) months in Indonesia? Am I eligible for the VAT refund?
       
  No, VAT refund can only be given to a tourist/foreign pass-port holder who lives or stays in Indonesia for a maximum of 2 (two) months from date of entry into Indonesia.
       
3. What if I buy goods from a retailer with “VAT Refund for Tourists” logo and those goods are shipped by carrier companies? Am I eligible for VAT refund?
       
  No, VAT refund can only be given to a tourist/foreign pass-port holder who carries on the goods as accompanied baggage overseas.
       
4. Is it possible to purchase goods with several payment receipt and be eligible for VAT refund facilities?
       
  Yes, as long as you have one valid tax invoice (a tax in-voice attached with one payment receipt) with a mini-mum VAT amount of Rp500,000 (five hundred thousand rupiah) from the same shop with the same purchasing date.
       
  Please ask the retailer to consolidate your purchases onto one payment receipt and one tax invoice totalling Rp500,000 or more.
       
5. How can I find out which shop (retailer) has been registered as a “VAT Refund for Tourists” participant?
       
  Please check the DGT website at http://www.pajak.go.id

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January 1, 2012 - Posted by | PPN |

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