An exit tax is Income tax that must be paid by each individual who will travel abroad.

II. THE PAYMENT AND THE CREDITED OF THE EXIT TAX

1. The payment is made by using Tax Payment Slip (SSP) or by using The Exit Tax Payment Receipt (TBPFLN), which the amount is follows:

Rp. 1.000,000.00 (one millionRupiah), per exit from Indonesia by plane;

Rp. 500,000.00 (five hundred thousand Rupiah), per exit from Indonesia by ship;

Rp. 200,000.00 (two hundred thousand Rupiah), per exit from Indonesia by land.

2. The tax exit payment for members of the family by blood and by marriage in a direct line as well as adopted fully dependent children, Tax Payment Slip or The Exit Tax Payment Receipt are is filled with the name/identity of the family members travelling aboard and the said head of family’s taxpayer identification number is pinned on the said above form. However, if the said head of the family does not have taxpayer identification number, so the said taxpayer identification number shall be stated 0.000.000.0-XXX (the last three numbers as the code of the district tax office in which the head of the family resides).

3. The following places for payment of the Exit Tax:

a. Payment by using Tax Payment Slip is made to a designated bank or post and giro office which is located in the port city or boarding place; and

b. Payment by using The Exit Tax Payment Receipt is made at the operational unit of the Exit Tax in the said port or boarding place.

4. The payment of the exit tax by individuals who are resident taxpayers shall be treated as the prepaid Article 25 Income Tax which is credit-able with the income tax which is due on the annual income tax return.

5. However, the exit tax paid by the individual as resident taxpayer who does not have the taxpayer identification number can be credit-able with the following requirements namely, the said taxpayer shall register to obtain the taxpayer identification number

6. The exit tax paid by employees who are going to overseas shall not be credit-able with the Article 21 Income Tax due to the payment of Article 25 income tax.

7. The exit tax paid employees (not included their wives and children) which is financed by an employer shall be treated as the instalment of Article 25 income tax for the employer and can be credit-able on income tax due which is reported on the said employer’s income tax return with the following requirements:

- The identity of employees travelling aboard shall be pinned on the Tax Payment Slip.

- The Employer’s Taxpayer Identification Number shall be pinned on the above said slip.

III. THE EXCEPTION OF THE EXIT TAX

The exception from the obligation to pay the exit tax is regulated with the following procedures:

· Direct exemption shall be given by Immigration officials who are on duty at the port or boarding place to overseas;

· The exemption by giving the certificate of the tax exit exemption (SKBFLN).

1. DIRECT EXEMPTION IS GIVEN AS FOLLOWS:

a. Members of the Diplomatic Corps, employees of the foreign representative offices, staff of the United Nation Bodies, experts for technical cooperations and the staff of the International Organisation Bodies who are approved by Government of Indonesia, travelling aboard by using diplomatic pasports with the following requirements namely, neither Indonesian citizens nor engaged in business or activities other than their official duties;

b. Family members namely wives and children who the ages under 25 year old and not married, and household servants of those refered to in the above said sub paragraph a who are not Indonesian citizens;

c. State officials, members of Armed forces (ABRI) and Civil Servants (PNS) who travel abroad on for official purposes by using official passports, and attached with assignment letter and official travelling abroad license from their institution/corps per exit from Indonesia not including members of family;

d. State officials, members of Armed Forces and Civil Servants including family members namely, wives and children who the ages under 25 year old and not married, not have any income, still dependent and live in the accredited area, and as members of family for placement in overseas;

e. Members of Armed Forces who assigned as United Nations troops or carry out joint exercises with other foreign countries’ soldiers in overseas;

f. Immigration officers who carry out the processing immigration data abroad on the national airline aeroplanes;

g. Haj pilgrimages who arranged by Ministry of Religious Affairs and the officers in charge of haj pilgrims’ departure that the costs are financed by haj pilgrimage costs (ONH);

h. Indonesia worker who will work overseas within the framework of sending the Indonesia worker with approval by Ministry of Manpower that already legalised by operational unit of the exit tax in the city of port for embarkation;

i. Indonesian citizens living in the border areas who make travel across border from Indonesian territory.

j. Foreigner who visit Indonesia by using tourist visas, transit, social culture, business trip, and do not receive or earn any income in Indonesia and are present in Indonesia for not more than 183 days within a period of 12 months;

k. Foreigners who, for certain reasons, are ordered by Government of Indonesia to leave from Indonesian territory.

l. Crew members of aeroplanes, ships and public land transportation that operate in international routes or fly, sail and operate based on transportation charter agreement.

2. EXCEPTION BY GIVING THE CERTIFICATE OF THE TAX EXIT EXEMPTION (SKBFLN) GRANTED TO THE FOLLOWINGS:

a. Members of Armed Forces and Civil Servants who carry out security and government services in the border areas and are sent abroad on official assignment within the framework of co-operation with other countries sharing common borders by submitting the assignment letters from their superior.

b. Members of art, sport or religious mission that represented Government of the Republic of Indonesia as the followings:

- participate on the art and culture events followed by more than one countries with the approval by Minister of Education and Culture;

- participate on the sport competition such as Olympic, Asian Games, SEA Games, disabled sport competition with the approval by the State Minister of Youth and Sport;

- participate on conference or competition in the field of religious with the appoval by Minister of Religious Affairs;

c. Indonesian university students or teachers who are going to study abroad within the framework of exchange program for more than one month organised by Minister of Education and Culture;

d. Indonesian citizens living in Batam Island and hold of the residence identity card (KTP) isued by by the Batam authority, as far as their income are already withheld by the employers or registered as tax payers and fulfil their income tax obligation to Batam district tax office;

e. Indonesia citizens who live permanently in overseas hold official identity card as as resident of that foreign country and do not receive or earn income from Indonesia, as far as they stay in Indonesia for less than 183 days within 12 months, and the said exception is only be granted for twice in a calendar year;

f. Expatriates who work on Batam island , Bintan island and Karimun island, as far as their income already withheld Article 21/26 income tax by the employers;

g. Foreigners who receive or earn income from Indonesia do not intend to stay in Indonesia for more than 183 days within 12 months as far as the said income is already withheld Article 26 income tax by employers;

h. Foreign university students or students who present in Indonesia to studies with the recommendation from the head of the school or university and does not receive or obtain income from Indonesia;

i. Foreigners who are present in Indonesia to conduct scientific and cultural researches under the coordination of the Indonesian Institute of Sciences or other official state agencies and the Ministry of Education and Cultural, provided they do not receive or accrue income in Indonesia;

j. Foreigners who are present in Indonesia to implement technical cooperation programmes with approval from the Cabinet Secretariat and who do not receive or accrue income in Indonesia;

k. Foreigners who are present in Indonesia to carry out tasks as members of religious missions under the coordination of the Ministry of Religious Affairs and humanitarian missions under the coordination of the Ministry of Social Affairs ;

l. Disabled or ill people who receive medical treatment abroad with the costs borne by social organisations including 1 (one) companion, subject to the approval of the Minister of Health.

m. Members of the diplomatic corps, employees of foreign representative offices, staff of bodies of the United Nations, experts within in the frame work of technical cooperation and staff of international bodies/organisations, as approved by the Government of the Republic Indonesia, provided they are neither Indonesian citizens nor engaged in business or activities other than their official duties;

n. Family members namely wives and children who the ages under 25 year old and not married, and household servants of those refered to in the above said point who are not Indonesian citizens;

IV. THE PROCEDURES FOR GETTING THE CERTIFICATE OF THE TAX EXIT EXEMPTION (SKBFLN)

1. Apply to the Director General of Taxation or The head of Regional Tax Office or District Tax Office in which place of embarkation for overseas;

2. If the application is approved, the applicants shall be recommended to have the tax exit exemption;

3. Based on the above recommendation, The Exit Tax Unit located at the port of embarkation will publish the certificate of the tax exit exemption;

4. For non resident taxpayers who work in Indonesia for the purpose of their representative offices, the application for the said exemption regarded as subsitution of SKBLN is delevered to the head of regional tax office or the head of district tax office as the operational unit of the exit tax where the said representative offices located.