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Indonesia exempt reason codes

Here is a general list of VAT exemption reason codes with their descriptions for Indonesia.

CodeDescription
vat.code = IDN-TD.00307Possible values when vat.code = IDN-TD.00307
IDN-TD.00501Free Trade Zone
IDN-TD.00502The Bonded Zone
IDN-TD.00503Grants and Foreign Aid
IDN-TD.00504Jet Fuel
IDN-TD.00505Others
IDN-TD.00506Coal CoW Gen. 1 Contractors
IDN-TD.00507Deliveries of Fuels for Foreign Ships
IDN-TD.00508Deliveries of Taxable Service related to Certain Transportations
IDN-TD.00509Deliveries of Taxable Goods in the Special Economic Zone
IDN-TD.00510Deliveries of Anode Slime as a Strategic Goods
IDN-TD.00511Deliveries of Certain Transportations and/or Taxable Services related to Certain Transportations
IDN-TD.00512Deliveries to PSC Contractors as defined by Government Regulation No. 27 Year 2017
IDN-TD.00513Deliveries of Landed House and Vertical House Borned by Government in the Fiscal Year of 2021
IDN-TD.00514Deliveries of Space/Building Rental Services to Retailers that is Borned by Government in the Fiscal Year of 2021
IDN-TD.00515Deliveries of Goods and Services in relation to the Handlings of COVID-19 Pandemics (MoFR 239/PMK.03/2020)
IDN-TD.00516MoFR 103/PMK.010/2021 Incentives in the form of VAT of Deliveries of Landed House and Vertical House that is Borned by Government in the Fiscal Year of 2021
IDN-TD.00517Special Economic Zone Government Regulation number 40 of 2021
IDN-TD.00518Free Trade Zone Government Regulation number 41 of 2021
IDN-TD.00519Handover of Treaded Houses and Residential Units of Flats Borne by the Government for Fiscal Year 2022
IDN-TD.00520VAT borne by the government in the context of Handling the Corona Virus Pandemic
IDN-TD.00521Submission to Oil and Gas Cooperation Contractors that follow the provisions of Government Regulation Number 53 of 2017
IDN-TD.00522Certain Taxable Goods which is strategic in the form of slime anode and granulated gold
IDN-TD.00523for the submission of newsprint and/or magazine paper
IDN-TD.00524Other VAT borne by the government
IDN-TD.00525Certain Taxable Goods and Services
IDN-TD.00526Delivery of Taxable Goods and Services in New Capitol City
IDN-TD.00527Delivery of Electricity Vehicle with Battery based
IDN-TD.00528Insentif Tambahan Penyerahan Rumah Tapak dan Satuan Rumah Susun Rumah Susun Ditanggung Pemerintah Tahun Anggaran 2025
IDN-TD.00529PPN atas Penyerahan Hewan Khusus Tertentu Berupa Kuda serta Perlengkapan Pendukungnya Pemerintah Tahun Anggaran 2025
IDN-TD.00530PPN atas Penyerahan Bekal Khusus Operasi Tertentu Yang Ditanggung Pemerintah Tahun Anggaran 2025
tax code = IDN-TD.00308Possible values when vat.code = IDN-TD.00308
IDN-TD.00501Certain Taxable Goods/Services
IDN-TD.00502Strategic Taxable Goods as stated in Government Regulation Number 12 Year 2001
IDN-TD.00503Airport Services
IDN-TD.00504Others
IDN-TD.00505Certain Strategic Taxable Goods as stated in Government Regulation Number 81 Year 2015
IDN-TD.00506Deliveries of Certain Port Services for the Activities of Foreign Ships
IDN-TD.00507Deliveries of Clean Water
IDN-TD.00508Submission of certain strategic BKP based on PP 48 of 2020
IDN-TD.00509Submission to Representatives of Foreign Countries and International Agencies and Their Officials
IDN-TD.00510Certain Taxable Goods and Services
tax code = IDN-TD.00307Stamp - Possible values when vat.code = IDN-TD.00307
IDN-TD.0101VALUE ADDED TAX IS NOT COLLECTED BASED ON PP NUMBER 10 OF 2012
IDN-TD.0102Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods is not collected
IDN-TD.0103VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS NOT COLLECTED
IDN-TD.0104VALUE ADDED TAX IS NOT COLLECTED ACCORDING TO PP NUMBER 71 OF 2012
IDN-TD.0105No stamp
IDN-TD.0106VAT and / or VAT and STLG are not collected based on PMK No. 194 / PMK.03 / 2012
IDN-TD.0107VAT NOT COLLECTED BASED ON PP NUMBER 15 OF 2015
IDN-TD.0108VAT NOT COLLECTED BASED ON PP NUMBER 69 OF 2015
IDN-TD.0109VAT NOT COLLECTED BASED ON PP NUMBER 96 OF 2015
IDN-TD.0110VAT NOT COLLECTED BASED ON PP NUMBER 106 OF 2015
IDN-TD.0111VAT NOT COLLECTED ACCORDING TO PP NUMBER 50 OF 2019
IDN-TD.0112VAT OR VAT AND PPnBM NOT COLLECTED ACCORDING TO PP NUMBER 27 OF 2017
IDN-TD.0113PPN DITANGGUNG PEMERINTAH EKSEKUSI PMK NOMOR 13 TAHUN 2025
IDN-TD.0114VAT borne by the GOVERNMENT OF EX PMK 102 / PMK.010 / 2021
IDN-TD.0115VAT borne by the GOVERNMENT OF EX PMK 239 / PMK.03 / 2020
IDN-TD.0116VAT borne by the GOVERNMENT EXECUTION PMK NUMBER 103 / PMK.010 / 2021
IDN-TD.0117VALUE ADDED TAX IS NOT COLLECTED BASED ON PP NUMBER 40 OF 2021
IDN-TD.0118VALUE ADDED TAX IS NOT COLLECTED BASED ON PP NUMBER 41 OF 2021
IDN-TD.0119VAT is borne by the GOVERNMENT OF EX PMK 6 / PMK.010 / 2022
IDN-TD.0120VAT borne by the GOVERNMENT EXECUTION PMK NUMBER 226 / PMK.03 / 2021
IDN-TD.0121VAT OR VAT AND STLG WILL NOT BE COLLECTED IN ACCORDANCE WITH PP NUMBER 53 OF 2017
IDN-TD.0122VAT NOT COLLECTED BASED ON PP NUMBER 70 OF 2021
IDN-TD.0123VAT borne by the GOVERNMENT EX PMK 125 / PMK.010 / 2020
IDN-TD.0124(no stamp)
IDN-TD.0125VAT not collected based on PP NUMBER 49 YEAR 2022
IDN-TD.0126VAT not collected based on PP NUMBER 12 YEAR 2023
IDN-TD.0127VAT borne by Government based on PMK Number 12 Year 2025
IDN-TD.0128PPN DITANGGUNG PEMERINTAH EKSEKUSI PMK NOMOR 60 TAHUN 2025
IDN-TD.0129PPN DITANGGUNG PEMERINTAH BERDASARKAN PMK NOMOR 61 TAHUN 2025
IDN-TD.0130PPN DITANGGUNG PEMERINTAH BERDASARKAN PMK NOMOR 44 TAHUN 2025
tax code = IDN-TD.00308Stamp - Possible values when vat.code = IDN-TD.00308
IDN-TD.0101VAT WAS EXEMPT IN ACCORDANCE with PP NUMBER 146 YEAR 2000 AS AMENDED BY PP NUMBER 38 YEAR 2003
IDN-TD.0102VAT WAS EXCEPTED ACCORDING TO PP NUMBER 12 OF 2001 AS AMENDED SEVERAL TIMES LAST TO PPN NUMBER 31 OF 2007
IDN-TD.0103VAT is exempt based on Government Regulation Number 28 of 2009
IDN-TD.0104(no stamp)
IDN-TD.0105VAT WILL BE FREE IN ACCORDANCE WITH PP NUMBER 81 OF 2015
IDN-TD.0106VAT WAS EXCEPTED BASED ON PP NUMBER 74 OF 2015)
IDN-TD.0107(no stamp)
IDN-TD.0108VAT WAS EXCLUDED IN ACCORDANCE WITH PP NUMBER 81 YEAR 2015 AS AMENDED TO PP 48 YEAR 2020
IDN-TD.0109VAT WAS EXCLUDED BASED ON PP NUMBER 47 YEAR 2020
IDN-TD.0110TD.01110 - VAT WAS EXEMPT IN ACCORDANCE with PP NUMBER 49 YEAR 2022

Updated about 8 hours ago

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