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Crediting VAT-in in Integrated Palm Oil Company (SE-90/PJ/2011)


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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