MoF Regulation No. 206/PMK.010/2015 dated November 20, 2015
AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 106/PMK.010/2015 CONCERNING TYPES OF LUXURY TAXABLE GOODS OTHER THAN MOTOR VEHICLES WHICH SUBJECT TO SALES TAX ON LUXURY GOODS
Types of luxury goods in attachment I Minister of Finance Regulation No. 106/PMK.010/2015 which previously classified based on its area now is amended based on its value.
Luxury housing such as house, apartment, condominium, town house and alike which subject to 20% of sales tax on luxury goods are classified based on:
- House and town house from non strata title types with selling price of IDR 20 billion or more, previously it was measured by building area of 350m2 or more.
- Apartment, condominium and town house from non strata title types with selling price of IDR 10 billion or more, previously it was measured by building area of 150 m2 or more.
This regulation will be effective 14 days after its promulgation.