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
Value Added Tax Collector
A deviation from the standard mechanism, however, is in force for deliveries of taxable goods and services to VAT collectors. The VAT Collector is currently either the State Treasury or PSC (Production Sharing Contract) companies. As the name implies, a VAT Collector is required to collect the VAT due from a taxable enterprise (vendor) on… Read More
Non Taxable Goods and Profit
By law, all goods and services, unless otherwise stated, constitute taxable goods or taxable services. The legal negative list sets out which goods and services are categorized as non- taxable, as follows: Non-taxable Goods mining or drilling products extracted directly from their sources, for example crude oil, natural gas, geothermal energy, sand and gravel, coal… Read More
INDONESIAN TAX 