Dear CASS Agents,
This is to inform you that there will be changes to the calculation of VAT on cargo agent commissions effective CASS Billing period Jul I 2012.
With reference to Peraturan Menteri Keuangan RI No.85/PMK.03/2012 dated 07 June 2012 regarding “penunjukan BUMN untuk Memungut, Menyetor dan Melaporkan PPN dan PPnBM, serta Tata Cara Pemungutan. Penyetoran dan Pelaporannya”, effective 01 July 2012, Garuda Indonesia as Wajib Pungut (WAPU) will report to the Bank and deposit the VAT as the value stated in the Faktur Pajak and Surat Setoran Pajak (SSP) according to your report. Please refer to the attached GA’s Agent News for reporting procedures.
For transaction on/after 1 July 2012, VAT on the “commission of 10%” will be calculated at the Garuda Indonesia Cargo Billing. Previously VAT on the commission is not charged to the Agent, because PT. Garuda Indonesia (Persero) Tbk. is not yet a VAT’s Wajib Pungut (WAPU).
Should you have any further queries related to the reporting of VAT and PPH, please liaise with the representative Garuda Indonesia Cargo office in your city.
International Air Transport Association
Summitmas II, 17th floor
Jl. Jendral Sudirman kav.61-62
Jakarta 12190, Indonesia