Certain means of transport and related taxable services
To strengthen the national transportation industry, VAT is not-collected on the imports and/or deliveries of the following taxable goods or taxable services:
a.transportation vehicles and spare parts thereof, used by the armed forces and the state police;
b.ships and spare parts thereof, as well as navigational or personal safety equipment used by national commercial shipping companies, national fishing companies, national seaport operators or national river, lake and ferry operators;
c.aircraft and spare parts thereof, as well as aviation and personal safety equipment, and repair and maintenance equipment used by national commercial airlines;
d.trains and spare parts thereof, as well as equipment for repair, maintenance and infrastructure used by national train enterprises (Badan Usaha Penyelenggara Sarana atau Prasarana Perkeretaapian Umum);
e.services received by national commercial shipping companies, national fishing companies, national seaport operators or national river, lake crossing and ferry operators, covering vessel leasing services, port services, and vessel maintenance or docking services;
f.services received by national commercial airlines, covering aircraft leasing services, aircraft maintenance or repair services;
g.train maintenance or repair services received by national train enterprises.
Other VAT not-collected schemes
VAT is also not-collected on the following events:
a.the traffic of goods or services under the concessions on special projects and special zones (please refer to pages 70-78 on the relevant tax concession);
b.deliveries of certain fuels for petrol-fuelled ships that transport goods to or from overseas ports;
c. deliveries of anode slime to be further processed in producing gold bars.