KLU 47849 - Retail Trade Of Street Vendors And Los Markets Of Chemicals, Pharmaceuticals, Cosmetics And Laboratory Equipment And Related Ones Which Cannot Be Classified Elsewhere

KBLI mapping

• Linked KBLI has not been mapped yet.

Deskripsi KLU

This group includes retail trading businesses on the street and other markets that are not covered in groups 47841 to 47846, such as gelatin, heat insulation materials other than plastic and rubber, polish materials, camphor and herbal ingredients (simplisia).

Tax norms and notes

• 10 provincial capitals norm: 43.0%
• Other provincial capitals norm: 36.0%
• Other areas norm: 29.0%
• Cross-check with DJP before filing tax returns.

Related tools

• PPh 21 TER calculator
• Tax rates

Why KLU should not be read as if it were KBLI

KLU is the tax layer, not the primary business-activity classification for every operational decision. In practice, KLU helps interpret tax norms, filing context, and reporting logic, while KBLI is used to describe the economic activity itself. The two layers should therefore be read together rather than treated as interchangeable.

How to use a KLU page correctly

Start from the real business activity and make sure the linked KBLI is still relevant. Then use the KLU page to read the norms, tax notes, and DJP validation points. If the KLU looks overly broad, the team should return to the activity mapping and re-check whether the cross-layer mapping is actually correct.

The risk of reading KLU in isolation

When KLU is read separately from KBLI and the real business structure, it often becomes just a tax-norm number without context. That weakens both budgeting and filing because the user may think the code is settled while the activity description, company records, and tax treatment are still misaligned.

Sources

This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.