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VAT for Self Build Activity – (1)


Taxpayer (personal or entities) who is conducting Self Build Activity should pay attention to the obligation to pay Self Build Activity VAT There are some important things to be aware, which are: • The Building requirement owe VAT a. Based on the Ministry of Finance Decree (KMK) No 554/KMK.04/2000, Building requirement owe VAT is 400 m2 or more and is permanent (valid from January 1, 2001) b. Based on the Ministry of Finance Decree (KMK) No 320/KMK.04/2002, Building requirement owe VAT is 200 m2 or more and is permanent (entered into force July 1, 2002) c. Based on the Finance Minister Regulation (PMK) No. 39/PMK.03/2010, Building requirement owe VAT is 300 m2 or more and is permanent (valid from 1 April 2010) d. Based on the Finance Minister Regulation (PMK) No163/PMK.03/2012, Building requirement owe VAT is 200 m2 or more and is permanent (valid from 21 November 2012) So whether this Self Build Activity owe VAT or not, Taxpayer should analyze first when the construction is started and building area requirement during the period. • The VAT Calculation After ensuring that the construction activity is indeed object to Self Build Activity -VAT, Taxpayer should pay attention to the amount of VAT Payable. a. Based on KMK No. 554/KMK.04/2000, No. 320/KMK.04/2002 KMK, PMK No. 39/PMK.03/2010, Self Build Activity -VAT calculation is 10% x 40% x total costs incurred and / or the paid to construct the building (not including the cost of land). b. Based PMK No. 163/PMK.03/2012, Self Build Activity -VAT calculation is 10% x 20% x total costs incurred and / or paid to construct the building (not including the cost of land). Ergo to determine the VAT payable, Taxpayer should analyze first when the construction was started and then insure the calculation formula which is valid for that period. • Determine Total Cost of Building • DGT Regulation (PER 23/PJ/2012) confirms that if based on the results of inspection or verification, the individual or entity that does Self Build Activity: a. did not provide data or evidence supporting the cost and / or paid to construct the building, or b. provide data or evidence supporting the costs incurred and / or paid to construct the building, but it is incorrect or incomplete, The total costs incurred and / or paid for building would be assigned based on the lowest value of the data Unit Price State Building (HSBGN) of each region according to the Decree of the Minister of Public Works No. 45/PRT/M/2007 on Technical Guidelines Development State Building and its amendments.

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