I In order to improve ease of doing business and increase incoming investments, the Directorate-General of Taxation (DJP) provides tax facilities, namely VAT exemption especially on imports and/or deliveries of certain strategic taxable goods. PT BJP and PT NSHE are two companies that make use of the facilities for exemption from VAT. This final task report aims to find out the procedures for granting the facility to be exempted from VAT on imports or surrender of certain BKP which are of a strategic nature by the Directorate-General of Taxation, as proposed by P.T.BJP and P.N.S.HE, the reasons for issuing the letter of decision accepted or rejected and the impact on State acceptance. The results of the review showed that the procedure for granting PPN facilities exempted is divided into two conditions, namely that obtaining duty exemption in the form of a masterlist is carried out automatically and that not applying for customs exemption is done semi-automatically through the INSW website. In the publication of the VAT exemption decision letter commonly referred to as VAT Free Letter of Explanation is based on the conformity between the application with the applicable provisions. With the availability of VAT exemption facilities for imports and/or deliveries of certain Taxable Goods (TAGs) of a strategic nature, it has an impact on the subsequent potential tax on the imported VAT sector which may result in the failure to the set targets.