To encourage the development of the service industry in the country, the Government issued new beleid expand the imposition of value added tax (VAT) 0% for the export sector services. Furthermore, before the imposition of VAT 0% only for the three sectors alone, now 10 sectors. In fact, Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat Direktorat Jenderal Pajak (DJP) Ministry of Finance (Kementerian Keuangan/ Kemkeu), Hestu Yoga Saksama recognize this new policy, potentially reducing the tax revenue from VAT.
Moreover, is to encourage the development of the service industry in the country, especially the potential for a lot of purchased or utilized by consumers overseas, we add the types of services that are designated as export services, “added Hestu on Thursday (4/4). In additional to this, previously there were only three sectors which are subject to VAT 0% i.e. Services maklon (all the granting of services in order to process a certain items that the process of the work done by the party giver services), services of repair. Last, maintenance services as well as maintenance transportation (freight forwarding) related goods for export purposes.
Moreover, then expanded by adding seven sectors, namely construction consulting, technology and information, research and development, transport tool rentals for flight or international shipping, trade services. As well as, in the form of services find sellers of goods in the customs area for the purpose of export and services inter connectivity, organizing and communication satellite or data connectivity.
Furthermore, consulting services which include consultancy business and management consultancy services, legal services, architecture and interior design consultancy, human resource consultancy services, consultancy engineering services, services marketing consulting, accounting or bookkeeping services, financial reports, audit services and tax services. Also, so it could be assumed there is no acceptance of the VAT export services because the fare is 0%. As for the taxable, employers that do export services can credit the tax input over the acquisition of goods/services that are related to the exported services.
However, observers say the true expansion of the DDTC Darussalam VAT 0% only restores the sense of VAT that has the destination principal. This means that VAT is only imposed on domestic consumption so that the goods and services that are not consumed in the country not become the object of VAT.
“So don’t tied with reduced admission because it is essentially over the export of services are not subject to VAT, “said Darussalam. Based on observations of Darussalam, the imposition of VAT 0% this could give the stimulus so that encouraged economic growth. In his studies, Darussalam sure Government has had a road map of where the export sector services that could have a positive effect against economic growth. Finally, looking ahead to do the expansion of export related services again.