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COPY OF
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA
NUMBER 238/PMK.03/2012
CONCERNING
THE TIMING FOR ISSUANCE OF TAX INVOICE OF DELIVERY OF TAXABLE
GOODS WITH SPECIFIC CHARACTERISTICS
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering
In the view of
Article 5
This Regulation of Minister shall come into force 30 (thirty)
days after the date of its promulgation.
For public cognizance, this Regulation of Minister shall be
promulgated by placing it in the State Gazette of the Republic of
Indonesia.
Stipulated in Jakarta
on December 26, 2012
MINISTER FINANCE OF THE
REPUBLIC OF INDONESIA,
Signed,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on December 26, 2012
MINISTER OF LAW AND HUMAN RIGHTS
THE REPUBLIC OF INDONESIA,
Signed
AMIR SYAMSUDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2012 NUMBER 1337
APPENDIX
REGULATION OF THE MINISTER OF FINANCE
NUMBER 238/PMK.03/2012
ON
THE TIMING FOR ISSUANCE OF TAX INVOICE OF
DELIVERY OF TAXABLE GOODS WITH SPECIFIC
CHARACTERISTICS
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
THE REPUBLIC OF INDONESIA
AN EXAMPLE OF THE TIMING FOR ISSUANCE OF TAX INVOICE OF DELIVERY OF
TAXABLE GOODS WITH SPECIFIC CHARACTERISTICS
1. PT DAMS sells taxable goods with specific characteristics to PT ADIL. In the
purchase sale contract it is stated that the goods become the property of PT ADIL
after the goods has been shipped by PT DAMS, and PT DAMS will adjust the value
of the bill if there are changes in price, quality and / or quantity of goods delivered
as has been agreed.
2. PT DAMS and PT ADIL agreed that the items selling price will be determined
based on market prices published by ABC commodity exchanges when the item is
shipped and will be adjusted if there are changes in the market price at the time of
it is received.
3. The Process of delivery from PT DAMS to PT ADIL and time of Invoice issuance are
as follows:
No.
Date
Description
Time of issuance and
completing Tax Invoice
1.
January 1, a. PT DAMS send goods to PT
Under
this
Regulation
of
2013
ADIL.
Minister, on January 1, 2013
b. PT DAMS issues a proforma PT DAMS is not allowed to
invoice. Items to deliver is issue a Tax invoice when it
1000 kg with the market ships the item considering that
price as published by ABC at the time of invoice issuance,
commodity exchanges of Rp. the tax is determined not later
200.00 per kg, thus the total than final calculation of all
amount of the invoice is Rp. income from this transaction
200,000. 00.
can be done.
c. PT DAMS records the sales
of Rp. 200,000.00.
2
January
a. According
to
the Under this Regulation of
15, 2013
agreement, PT ADIL pays Minister, on January 15, 2013
70 % (seventy percent) of PT DAMS shall prepare Tax
the value of proforma Invoice upon receiving payment
invoice dated January 1, from PT ADIL considering that
2013.
the payment receives before the
b. b.
The
amount
the time limit to prepare the Tax
payment=
70
%
x Invoice.
200,000.00
= Rpl40.000.00.
The completion of information
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2c.
3.
February
4, 2013
4.
February
6, 2013
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-3underpayment, PT DAMS
publishes final invoice as
much as Rp210,000.00 and
collects the balance to PT
ADIL.
MINISTER OF FINANCE OF THE
REPUBLIC OF INDONESIA,
Issued as a true copy
HEAD OF GENERAL AFFAIRS BUREAU
HEAD OF MINISTRY T.U DEPARTMENT
Stamped
GIARTO
NIP 195904201984021001
Signed
AGUS D.W. MARTOWARDOJO