JAKARTA: Indonesia's private flight schools are still difficult to bring new aircraft following the imposition of value added tax and sales tax on luxury goods.Chairman of National Aviation Management (NAM) Flying School Sunaryo said the management is confused with the tax policy on aircraft for education need.The weird thing from this tax policy is the absence of tax for commercial aircraft. I do not understand, he said.The imposition of value added tax (PPN) by 10% and sales tax on luxury goods (PPnBM) by 50% and income tax (PPh) by 2.5% for training aircraft is stipulated in Government Decree (PP) No. 6 / 2003 and Decree of the Minister of Finance (Ministerial Decree) No. 570/KMK.04/2000.The rules were changed by Ministerial Decree No. 39/KMK.03/2003 mentioning aircraft import is subjected by sales tax on luxury goods of 50% unless for the governmental and commercial purposes.Sunaryo said it also has proposed exemption of import duty on training aircraft to the government through the Ministry of Transportation in accordance with the suggestion from the ministry."We have been asked, but from the Ministry of Finance which has the authority of this exemption from import tax, has not yet given any answer," he said.President Director of NAM Fandi Linga said that NAM was forced to bring in a used training aircraft to avoid the imposition of VAT and sales tax on luxury goods for new aircraft.He added that the price of new training aircraft used by the flight school is about US$400,000 per unit while the used aircraft is around US$125,000-US$140,000 per unit."Buying used aircraft also has a material consequence since the engine had been used for 300 hours. Replacement of engine typically may spend U$35,000," he said.NAM consumed 40 liters to 50 liters for 1 hour flight. Meanwhile, for students who passed Commercial Pilot License (CPL), Instrument Rating (IR), requires about 150 hours-160 hours of flying.Today, NAM Flying School has four Piper Warrior type III aircrafts with a price of US$120,000-US$140,000 per unit. Sriwijaya Air invested approximately IDR20 billion to build NAM. (t03/msw)

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