Fiskal and long term staying Visa Kunjungan SosBud holder

[atlantis]

Many foreigners stay year long in Indonesia on continuous SosBud or business visas. However many don't know that they may have to pay the Fiskal Luar Negeri each time that they go out of Indonesia.

This fiscal tax has been instaured by the Keputusan Presiden nomor 90 tahun 1993. In its article 1 & 2 this Presidential Decision was saying:

Pasal 1

Setiap orang yang akan bertolak ke luar negeri diwajibkan memiliki Surat Keterangan Fiskal Luar Negeri (SKFLN).

Pasal 2

Ketentuan sebagaimana dimaksud dalam Pasal 1 tidak berlaku bagi:
m. Orang Asing yang berada di Indonesia dengan visa turis, visa transit, visa sosial budaya, visa kunjungan usaha dan tidak memperoleh penghasilan di Indonesia serta berada di Indonesia tidak lebih dari 6 (enam) bulan berturut-turut


In other words, it means that foreigners that were in Indonesia with tourist visa, transit visa, social cultural visa, business visa and did not receive income in Indonesia as well as were in Indonesia not more than 6 (six) month inunterrupted are exempted from paying the fiscal;

However, in 2001 a Governemental Regulation, which is of higher legal value of the precedent quoted text, changed a little bit the meaning of the initial presidential decision. It says:

PERATURAN PEMERINTAH REPUBLIKINDONESIA
NOMOR 41 TAHUN 2001
TENTANG
PERUBAHAN ATAS PERATURAN PEMERINTAHNOMOR 42 TAHUN 2000
TENTANG PEMBAYARAN PAJAK PENGHASILAN ORANG PRIBADI
YANG AKAN BERTOLAK KE LUAR NEGERI

Pasal 3

Ketentuan sebagaimana dimaksud dalam Pasal 1 tidak berlaku terhadap :
14. Orang asing yang berada di Indonesia dengan visa turis, visa transit, visa sosial budaya, visa kunjungan usaha dan tidak menerima atau memperoleh penghasilan dari Indonesia, sepanjang tidak bertempat tinggal atau berada di Indonesia tidak lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan

It is quite a big difference from the initial text. It says that are exempted from the payment of the Fiskal, foreigners that were in Indonesia with tourist visas, transit visa, social cultural visa, business visa and didn't have income from Indonesia as long as they were not living or staying in Indonesia more than 183 days in a period of 12 months.

Thus, it means that any foreigner (older than 12 years old) staying longer than 183 days in a year should be paying the fiscal... Many SosBud or business visa holder who just re-enter Indonesia with a new visa, after having extended their previous visa to the maximum, should then be paying the fiskal.
However, most of the Immigration officers won't ask you any proof of payment of the Fiskal if you show them a Sosbud visa or a business visa, ignoring the regulation. It has always been weird for me to see that they try to extort you money when they don't have to and forget to ask you money when apparently they should!?