TAXES
LAW
11
T
he Indonesian government has been making a strong
commitment to enhance its business climate. In this
respect, the Minister of Finance issued regulations for
Bonded Logistics Centers (BLC). The BLC is intended to make
logistics costs and efforts efficient by lowering dwelling time in
ports, ensuring continuous availability of rawmaterial, improving
investment climate and becoming a national as well as regional
logistics hub.
A BLC is defined as area in Indonesian customs territory where
companies can store their goods for up to three years, with
deferment of custom and import taxes. The goods should only
be subject to limited additional activities and may be owned
by supplier, BLC operator or importer. Although there are tax
and customs deferments, companies need to be aware on
Permanent Establishment (PE) risks when maintaining stocks in
the BLC; which later has consequence to pay respective income
tax in Indonesia.
Hence, companies should consider supply-chain arrangements
that mitigate PE exposures in maintaining stock in BLC.
PT Roedl Consulting
Rödl & Partner is active at 108 locations in 50 countries. The integrated
professional services firm for audit, legal, management and tax
consulting owes its dynamic success to 4,500 entrepreneurial minded
partners and colleagues. With the strong network of our worldwide
offices we have professionals who possess extensive international
expertise to support our consulting works. Our presence in Asia/
Pacific spans over 15 offices in China, Hong Kong, India, Indonesia,
Malaysia, Myanmar, Singapore, Thailand and Vietnam. Our Indonesian
colleagues have vast experience and profound knowledge of the tax
and investment environment in Indonesia. For further information,
please refer to
.
PT Roedl Consulting
GOP 9, Jl. Grand Boulevard
BSD Green Office Park,
BSD City, Tangerang 15345
Indonesia
Phone : +62 21 505 60405
Fax
: +62 21 505 60412
Email
:
Corporate Taxation
PE Risks in Bonded Logistics Centers
Wahyu Indradi
Licensed Tax Advisor
+ 62 537 6225
