KPP Palopo Details SKTD and RKIP Requirements for VAT‑Exempt

On 10 November 2025, the Palopo Tax Office (KPP Pratama Palopo) provided guidance on applying for a VAT‑exempt certificate (SKTD) and completing the Import and Procurement Needs Plan (RKIP). The facility allows taxable entrepreneurs (PKP) importing vehicles or spare parts to be exempt from VAT.

According to Minister of Finance Regulation No.41/2020, PKP must satisfy four main conditions: submit the last two years of annual income tax returns or the last three periods of VAT returns; have no tax debt or hold an approved deferment/installment arrangement; conduct primary business in commercial shipping, fisheries, port services, or river‑lake transport; and report import or RKIP realization. Applications are filed via DJP Online with a current Sea Transport Business License (SIUPAL), and RKIP entries must use commodity codes that match the taxpayer’s Business Field Classification (KLU).

Meeting these criteria enables PKP to legally obtain the VAT‑exempt facility, lowering import costs and supporting the maritime transport sector’s operations. Tax officials will verify document authenticity and code validity before granting approval.