Some of the policies and measures implemented by the government to support the balanced flow of international art and cultural goods and services are as follows:
1. Minister of Finance Regulation 228/PMK.04/2014 on Temporary Imports (ATA Carnet);
2. Minister of Finance Regulation 158/PMK.010/2015 on Criteria for Art and Entertainment Services that are Exempted from Value Added Tax (VAT); and
3. Minister of Finance Regulation 32/PMK.010/2019 on Limitation on Activities and Types of Taxable Services for which the Export is Subject to Value Added Tax.
In accordance with the Minister of Finance Regulation 228/PMK.04/2014 on Temporary Imports (ATA Carnet), temporary imported goods or export goods intended to be re-imported within a certain period of time, could use the carnet and may be granted exemption from import duties and taxes on import. ATA Carnet or CPD Carnet is an international customs document that is accepted as a Customs Declaration that covers guarantees and applies internationally. It usually applies for a maximum period of 12 months and can be extended again once for a maximum of 12 months. Temporary Admission using Carnet are applied to imported goods for the use in the following intended purposes:
1. for the purposes of performing or used in exhibitions, fairs, meetings or similar activities;
2. as professional equipment or expertise;
3. for educational, scientific, or cultural purposes;
4. for the personal use of tourists and/or goods imported for sporting purposes;
5. for humanitarian purposes; or
6. as a means of transport.
Temporary imports for motor vehicles or means of transport shall use CPD Carnet, while temporary imports for other purposes shall use ATA Carnet.
In addition, to support cultural expression and to provide space for diversity of cultural expressions, the Indonesian government frees all types of services performed by arts and entertainment workers from the Value Added Tax in accordance with Minister of Finance Regulation 158/PMK.010/2015 on Criteria for Art and Entertainment Services that are Exempted from Value Added Tax (VAT). In general, this regulation stipulates tax exemption for several cultural expression activities, including viewing of films, viewing of arts, music, and dance performances, and exhibitions. namely:
1. viewing of films;
2. viewing of art, music, and dance performances, and/or fashion shows;
3. viewing of beauty contests, bodybuilding contests, and similar contests;
4. viewing of exhibitions;
5. discos, karaoke, night clubs, etc.;
6. viewing of circus, acrobatic, and magic shows;
7. viewing of horse racing matches, motor sport matches, and dexterity games; and
8. viewing of sports matches.
To improve the economy by encouraging exports of services and increasing the competitiveness of the national service industry, the government established the Minister of Finance Regulation 32/PMK.010/2019 on Limitation on Activities and Types of Taxable Services for which the Export is subject to Value Added Tax. One of the types of taxable services - where the intangible output is utilized outside of the Customs Area based on a request from an overseas recipient - that is exempted from VAT is information technology services and content creation services using information technology assistance, including games development, animations, and graphic designs. Another type of taxable services - where the tangible goods is utilized outside the Customs Area - that is exempted from VAT is transportation handling services (freight forwarding) related to goods for export purposes.
In general, the policies and measures supporting a balanced flow of cultural goods and services are aimed at contributing to the realization of the following National Strategy for Culture (see Goal 1, Main Policies and Measures that Contain Strategies and Frameworks for the Development of the Integrated Cultural and Creative Economy Sector):
1. Provide space for the diversity of cultural expressions and encourage cultural interaction to strengthen the inclusiveness of culture (Agenda 1);
2. Institutional reform and cultural budgeting to support the advancement of culture agenda (Agenda 6); and
3. Strengthen the role of government as facilitator in the advancement of culture (Agenda 7).
|Nom du partenaire||Type d'entité|
Ministry of Education and Culture
Ministry of Foreign Affairs
Ministry of Tourism and Creative Economy / Tourism and Creative Economy Agency