Palm oil companies integrated consisting of units or activities that
produce goods that are not payable upon delivery of VAT and the unit or
activity that produces goods for delivery due to VAT, then:
• VAT-in on the acquisition of Taxable Goods or Taxable Services
ostensibly for activities generating (CPO / PKO), may be credited;
• VAT-in on the acquisition of Taxable Goods or Taxable Services
ostensibly used for agricultural activities which produce goods (for its
delivery is exempt from VAT), can not be credited
• While the VAT-in on the acquisition of Taxable Goods or Taxable
Services are used for activities generating taxable goods as well as for
activities generating Strategic Taxable Goods (got VAT exemption
facilities), can be credited proportionally to the amount against the
circulation of the whole circulation of BKP.
Enacted November 23, 2011
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