Regulation No. 141/PMK.010/2021 over the Determination of Types of Motorized Vehicles Subject to Sales Tax on Luxury Goods and Procedures for Imposition, Granting and Administration of Exemption, and Refund of Sales Tax on Luxury Goods

Last Update:2022-11-28

Summary

This applies to: ①Gasoline and diesel ICEs with a cylinder capacity not exceeding 3,000 cc, including hybrid vehicles (15% LGST rate) ②Motor vehicles with a dual cabin with a spark-ignition internal combustion piston engine, GVW not exceeding 5 tons, including hybrid vehicles (10-30%) ③Motor vehicles with a dual cabin with a compression ignition internal combustion piston engine (diesel or semi-diesel), GVW not exceeding 5 tons, including hybrid vehicles (10-30%) ④Motor vehicle with double cabin with only electric motor for propulsion, GVW not exceeding 5 tons (10%) ⑤Two- or three-wheeled motor vehicles with a reciprocating internal combustion piston engine with a cylinder capacity exceeding 250 cc but not exceeding 500 cc (60%) ⑥Two- or three-wheeled motor vehicles with a reciprocating internal combustion piston engine with a cylinder capacity exceeding 500 cc (95%). View Details >

Details

Country

Indonesia

Year

2021

Type

Code/Standards

Keywords

New Energy Vehicles

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