[{"_1":2,"_126":-5,"_127":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","eed78891-dd0f-43b5-a5d4-c16a3313cecb","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":83,"_88":83,"_89":90,"_91":92,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Pemerintah (PP) Nomor 47 Tahun 2013 tentang Pemberian Pembebasan Pajak Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Kepada Perwakilan Negara Asing Dan Badan Internasional Serta Pejabatnya","short_title","Peraturan Pemerintah (PP) No. 47 Tahun 2013","number","47","year","2013","published_date","2013-06-17","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_54":60,"_55":63,"_64":65},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[68],{"_54":69,"_55":70,"_57":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Pemberian Pembebasan Pajak Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Kepada Perwakilan Negara Asing Dan Badan Internasional Serta Pejabatnya","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Pemerintah (PP) NO. 47, LN. 2013 No. 107, TLN No. 5425, LL SETNEG : 7 HLM
Peraturan Pemerintah (PP) TENTANG Pemberian Pembebasan Pajak Pertambahan Nilai Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah Kepada Perwakilan Negara Asing Dan Badan Internasional Serta Pejabatnya
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 17 Juni 2013. \n \n

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Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk memberikan kemudahan perpajakan berupa pembebasan Pajak Pertambahan Nilai (PPN) atau PPN dan Pajak Penjualan atas Barang Mewah (PPnBM) kepada Perwakilan Negara Asing dan Badan Internasional serta pejabatnya. Hal ini dilakukan untuk menampung perjanjian internasional dan konvensi yang telah diratifikasi, serta kelaziman internasional lainnya.

Ketentuan Substansial: Peraturan ini mengatur pembebasan PPN atau PPN dan PPnBM atas impor dan penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak kepada Perwakilan Negara Asing dan Badan Internasional serta pejabatnya. Pembebasan ini diberikan berdasarkan asas timbal balik dan hanya dapat diberikan setelah mendapat rekomendasi dari Menteri Luar Negeri atau Menteri Sekretaris Negara. Selain itu, pembebasan hanya berlaku untuk Badan Internasional yang tidak termasuk subjek Pajak Penghasilan dan telah mendapatkan persetujuan dari pemerintah Indonesia.

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GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 47 OF 2013
CONCERNING
GRANTING EXEMPTION FROM VALUE ADDED TAX OR VALUE
ADDED TAX AND SALES TAX ON LUXURY GOODS
TO FOREIGN STATE REPRESENTATIVES AND INTERNATIONAL BODIES
AND THEIR OFFICIALS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering:

that to accommodate agreements with other countries, ratified international conventions, and other international customs, it is necessary to provide tax facilities in the form of exemption from Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods to Foreign State Representatives and International Bodies and their officials;
that based on the considerations as referred to in letter a and to implement the provisions of Article 16B paragraph (1) and Explanation letter b of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several

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