Terkait Aktiva yg pada saat perolehannya dahulu (via Impor dgn maksud utk dipakai & tdk utk dijual) mendapatkan fasilitas SKB-PPN (tergolong sbg Impor Barang yg dibebaskan PPN, bdsk PP No.146/2000), bilamana stlh dipakai akan dipindah-tangankan (dijual) kpd pihak lain juga berlaku :
1. Tanpa dikenakan PPN (mengingat saat perolehannya pun Bebas PPN)?
2. Apakah pihak Pembeli juga hrs mendapatkan SKB-PPN terlebih dahulu, meski awal saat perolehannya telah diterbitkan SKB-PPN oleh KPP?
3. Bgm pula bila pihak Pembeli adalah bukan WPDN, melainkan kpd pihak Asing (Aktiva tsb dijual via ekspor)?
Demikian pertanyaan-2 yg kiranya dpt memperoleh pencerahan dari Rekan-2, berhubung baru kali pertama akan melakukan transaksi tsb. Maklum beda dgn yg sdh diketahui atas Aktiva yg semula tdk utk dijual & saat perolehannya dikenakan PPN yg oleh perusahaan dikreditkan sbg PPN Masukan, maka pada saat penjualan (kalau tdk salah) hrs dikenakan PPN dgn Nilai dari Harga Jual bekas pakai yg pasti menurun (lbh rendah).
Trims,
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