Based on (PMK) Number 48 of 2023 regarding the sale/delivery of gold. Taxable Entrepreneurs (PKP) who manufacture Gold Jewelry are required to collect VAT at a certain amount of 1.1% of the selling price for delivery to other Gold Jewelry Manufacturers and Gold Jewelry Traders, or 1.65% of the selling price for delivery to final consumers.
Meanwhile, PKP Gold Jewelry Traders are required to collect VAT in a certain amount of 1.1% of the selling price in the event that the PKP has a complete Tax Invoice/certain documents for the acquisition/import of gold jewelry, or 1.65% of the selling price in the case of not having it. .
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