Whereas the government sector is now familiar with the Procurement of Goods and Services through Online Shops. What is an Online Store? Toko Online is an E-Purchasing Platform for the procurement of government goods/services in collaboration with Trade Operators Through Electronic Systems (PPMSE) to increase the use of Domestic Products and increase the involvement of MSEs in procurement of government goods/services.
It’s easy, now direct spending by government work units can be done on the marketplace platform that has been registered through the system developed by LKPP. For example, if we want to buy consumption for official meetings, we can do this through Grabb Food, buy ATK through Blibli, and procure computers through Bhineka or Mbizmarket. The process is the same as us when shopping privately using the marketplace.
Then, what about the tax aspect?
Tax on procurement transactions through Online Stores/Marketplaces is regulated in Minister of Finance Regulation Number 58/PMK.03/2022 concerning Appointment of Other Parties as Tax Collectors and Procedures for Collection, Deposit and/or Reporting of Tax Collected by Other Parties on Goods Procurement Transactions and/or Services through the Government Procurement Information System.
The PMK stipulates that for spending made by government agencies through PPMSE, the collection/deduction, payment and reporting of taxes is carried out by other parties, in this case the PPMSE. So, the Spending Treasurer no longer needs to be burdened with his tax obligations.
In this transaction, invoices issued through the system by PPMSE are treated as certain documents that are equated with tax invoices and proof of income tax collection. Easy isn’t it?
For example, if LLDikti Region V buys a laptop through one of marketplace A which has been registered with LKPP for IDR 11,100,000, then the tax obligations are:
Marketplace A collects, deposits and reports VAT of 11%, which is IDR 1,100,000
Marketplace A collects, deposits and reports PPh Article 22 of 0.5%, namely IDR 50,000
Of course, this convenience will encourage government agencies to prioritize the procurement of goods and services through the electronic system, because it will ensure their accountability. Simple but effective and efficient.