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Resources / Regulation / Surat Edaran Dirjen Pajak

Surat Edaran Dirjen Pajak – SE 02/PJ.32/1990

Guna pelaksanaan Surat Edaran Direktur Jenderal Pajak tanggal 9 November 1989 Nomor : SE-21/PJ.32/1989 tentang PPN yang berkaitan dengan Perusahaan Pelayaran/Agen Pelayaran, dengan ini diberitahukan nama Negara-negara yang tidak mengenakan Pajak Pertambahan Nilai atas perusahaan pelayaran Indonesia atas penggunaan jasa pelayanan kapal sebagaimana dimaksud dalam butir 3 surat Direktur Jenderal Pajak Nomor S-268/PJ.32/1989 tanggal 22 September 1989, yaitu :

1. Australia; 15. Norwegia;
2. Belanda; 16. Papua Nugini;
3. Belgia; 17. Perancis;
4. Brunei Darussalam; 18. Philipina;
5. Denmark; 19. Polandia;
6. Hongkong; 20. R.R.C.;
7. India; 21. Singapura;
8. Inggris; 22. Spanyol;
9. Italia; 23. Srilangka;
10. Jepang; 24. Swedia;
11. Jerman; 25. Taiwan;
12. Korea; 26. Thailand;
13. Malaysia/Sabah/Serawak 27. U.S.A.
14. Mesir;

Oleh karena itu kepada perusahaan pelayaran asing yang berkedudukan di Negara-negara tersebut diatas tidak dikenakan PPN atas penggunaan jasa Pelayaran kapal yang berupa jasa labuh, tambat, tunda dan telepon kapal.

Penegasan ini supaya diberitahukan kepada semua Perum Pelabuhan dan Perusahaan Pelayaran di wilayah kerja Saudara.

Demikian untuk diketahui dan dilaksanakan.

DIREKTUR JENDERAL PAJAK,

ttd

Drs. MAR’IE MUHAMMAD

Reading: Surat Edaran Dirjen Pajak – SE 02/PJ.32/1990