Luxury Goods Sales Tax

In addition to VAT, deliveries or imports of certain manufactured taxable goods may be subject to Luxury-goods Sales Tax (LST). A particular item will only attract LST once, i.e., tax will be charged either on importation of the good or on delivery by the (resident) manufacturer to another party. LST must be accounted for every… Read More

Value Added Tax and Luxury Sales Tax in Batam

Batam is a Free Trade Zone (FTZ) of which most of the transactions to enter goods or services into Batam, the VAT and LST are not collected provided that the administrative requirements are fulfilled. Please refer to Section FTZ in Batam, Bintan and Karimun