transaksi tersebut tidak terutang baik PPh maupun PPN.
Karena tidak ada pasal yang mengaturnya.
PPN akan terutang jika ada pemanfaatan BKP tidak berwujud/JKP dari luar
daerah pabean ke dalam daerah pabean. Dalam hal ini fuel kapal bukanlah BKP
tidak berwujud.
Pemungutan PPh Pasal 22 Migas hanya berlaku untuk Produsen atau importir
bahan bakar minyak, gas dan pelumas atas penjualan bahan bakar minyak, gas
dan pelumas.
Regards
2008/9/24, Jhon Kho <jhonkhoferi@yahoo.com.sg>:
>
> Dear Temen Temen Pajak dan Fiskus sekalian,
>
> Kantorku Sewa Kapal dari Luar Pabean,dimana kami mengisi fuel di singapore
> dan mengoperasikan
> kapal tersebut didalem pabean.
>
> apakah atas pembelian fuel disingapore tsb,terhutang PPN atas pemanfaat
> barang dari luar pabean dan PPH Psl 22 seperti kalau kita membeli fuel dari
> pertamina?
>
> apakah ada peraturan yang mengatur masalah diatas?
>
> thanks atas tangapan temen temen
>
> Get your new Email address!
> Grab the Email name you've always wanted before someone else does!
> http://mail.promotions.yahoo.com/newdomains/sg/
>
> [Non-text portions of this message have been removed]
>
>
>
--
R M A
[Non-text portions of this message have been removed]
------------------------------------
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