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Regulation Of The Minister Of Finance Number 30/fmd. 03/2014 2014

Original Language Title: Peraturan Menteri Keuangan Nomor 30/PMK.03/2014 Tahun 2014

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REPUBLIC OF INDONESIA STATE NEWS

No. 198, 2014 KEMENKEU. Gold Jewelry Tax. Value-added.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 30 /PMK.03/ 2014 ABOUT

TAX SUPPLEMENTARY VALUE FOR THE SUBMISSION OF GOLD JEWELRY

WITH THE GRACE OF THE GOD ALMIGHTY REPUBLIC FINANCIAL MINISTER INDONESIA,

Win: a. that provision of the Value Added Tax on the submission of jewelry gold by the jewelry gold shop magnate has been set up in the Decree of Finance Minister Number 83 /KMK.03/2002;

b. That the provisions of the Basic Introduction Of Taxes by using other values for the submission of gold jewelry made by gold jewelry manufacturers have been set up in the Regulation of Finance Minister Number 75 /PMK.03/2010 as amended by Regulation of Finance Minister Number 38 /PMK.011/2013;

c. that the provision of the guidelines for calculating the Input Tax Credit for Employers With Taxes that performs certain business activities is the submission of gold jewelry. is set in Finance Minister Regulation No. 79 /PMK.03/2010;

d. that in order to align the provisions of the Value Added Tax on the submission of gold jewelry by the jewelry gold shop entrepreneur

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as it is referred to in the letter a provided with the provisions regarding the Base Introduction Tax by using the other value for the submission of gold jewelry performed by the jewelry gold manufacturer as intended in The letter b, as well as the provision of the guidelines for the calculation of the Input Tax Credit for the Taxpayer Who made a particular business of the retail jewelry submission as referred to in the letter c, need to reset provisions regarding Value Added Tax for the submission of gold jewelry by the jewelry gold shop entrepreneur as referred to in Decision Finance Minister Number 83 /KMK.03/2002;

e. that under consideration as to the letter a, the letter b, the letter c, and the letter d, and to carry out the provisions of Section 8A paragraph (2) of the Code No. 8 Year 1983 of the Supplementary Taxes of Goods and Services and the Sales Tax. with the Mewah Item as it has been several times amended last with Act Number 42 of 2009, it needs to establish the Financial Minister ' s Regulation on the Value Added Tax on the Submission Of Gold Jewelry;

Given: Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Last modified with Act No. 42 Year 2009 (sheet of state of the Republic of Indonesia in 2009 number 150, additional sheet of state of the Republic of Indonesia No. 5069);

DECIDED: Establishing: REGULATION OF THE MINISTER OF FINANCE CONCERNING THE TAXES

ADDED VALUE FOR THE SUBMISSION OF GOLD JEWELRY.

Article 1 In this Ministerial Regulation is referred to:

1. The Value Added Tax Act was the Act No. 8 of 1983 on the Value of Value Added Goods and

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The Services and Sales Tax of the Luxury Goods as it has been several times amended last with Act No. 42 of 2009.

2. An entrepreneur is a person or person in any form that is in the form of a business activity or job of producing goods, importing goods, exporting goods, doing trading ventures, utilizing intangible goods from outside the Customs Area, conduct services including exporting services, or utilize services from outside the Pabean Region.

3. A Taxable Businessman is a businessman who commits the handover of the Tax Goods and/or the surrender of the Tax Taxpayer that is taxed under the Value Added Tax Act.

4. A tax invoice is a proof of tax levies made by the Employers Of Taxes that make the handing out of the Tax Goods or the transfer of the Income Tax.

5. Input Tax is a Value Added Tax which should be paid by Employers for the acquisition of Tax Goods and/or the acquisition of Tax or Taxpayer Services and/or Utilization Of Non-Taxable Goods from outside Pabean Region and/or the utilization of the Tax Taxpayer Services from outside the Customs Area and/or the importation of Tax-Hitts.

6. Basic Tax Id is the amount of Jual Price, Reimburse, Import Value, Export Value, or any other value used as the basis for calculating the debt tax.

7. Another value is the value of the money set as the basis for the Tax Introduction.

8. Jewels of gold are jewels in any form that are partially or entirely of gold and other precious metals, silver and platinum, and a combination of them, including those that are equipped with gemstones and/or other materials. It is attached or contained in the jewelry gold.

9. Generating is the process of processing through the process of changing shape and/or the nature of an item from its original form into new goods or having a new purpose or processing of natural resources, including sending a person or person to the body. other performing such activities.

Article 2 (1) Submission Of Gold Jewelry and/or services related to Gold

Jewelry by Gold Entrepreneuring Pernate Value Tax Added Value.

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(2) The Gold Businessman Decoration as referred to in verse (1) includes the Golden Orb of the Jewelry and Gold dealers.

(3) The jewellery gold manufacturer as referred to in verse (2) is the Businessman Producing gold jewelry and performing activities among others selling buy, repair/modification services, and/or other services related to Gold Jewelry.

(4) The Gold Traders, as referred to in verse (2) are Entrepreneurs. solely to conduct the ornate Gold-selling activities.

Article 3 of the Gold Poet Jewelry and/or services related to Gold Jewelry by Gold Decoration Decoration of valuables of 10% (ten percent) multiplied by the Basis of Tax Introduction.

Section 4 (1) The Base of Tax Introduction as referred to in Section 3 is

Another value set at 20% (twenty percent) of the Gold Sale price or the replacement value.

(2) In terms of the submission of Gold Jewelry by the Gold Businessman Decoration is performed by replacing the Or for the gold of gold, with gold bullion, twenty-four carats of gold. The replacement of all the ingredients of the goldmaking of Gold Jewelry, the base of Taxes as referred to in Article 3 is at 20% (twenty percent) of the difference between the price of the Gold Jewelry minus the price of gold bars of 24 (twenty-two) four) the rust contained in the jewelry gold.

Article 5 The Input Tax associated with the submission of the Gold Jewelry and/or services related to the Gold Jewelry by the Gold Decoration Businessman is not credited.

Article 6 (1) Of the Gold Employers is required to report its efforts to

Office The Tax Service whose work areas include where the business activities are to be confirmed as Businessmen With Taxes.

(2) The Decoration Of Gold Entrepreneurs to report its efforts to the Office of Tax Services to be confirmed as a Businessman The Taxpayer, as referred to in verse (1) remains in effect for the Decoration Gold Businessman who meets the criteria as a small businessman as set forth in the Minister of Finance's Ordinance regarding the Limitation of Small Income Tax-Small Entrepreneurs

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(3) The Gold Decoration Decoration has been confirmed as the Compulsory Tax-Employers are required to create a Tax Faktur on the submission of the Gold Jewelry and/or services related to the Gold Jewelry.

Article 7

On when the Regulation of the Minister comes into effect:

a. The decision of the Finance Minister Number 83 /KMK.03/ 2002 on the Value Added Tax on Submission Of Gold Jewelry by the Gold Store Entrepreneuring, revoked and stated does not apply;

b. The provisions of Article 2 of the letter l and Article 3 of the letter c of the Financial Ministers Regulation Number 75 /PMK.03/ 2010 on the Other Value as Basic Order of Taxes as amended by the Regulation of the Minister of Finance Number 38 /PMK.011/2013, and the changes, declared not applicable; and

c. The provisions of the treatment of the Value Add of Value for the submission of Gold Jewels as referred to in Article 1 of the four letter b, Section 3 of the letter b, and Article 5 of the letter of the Minister of Finance Regulation Number 79 /PMK.03/ 2010 on the Counting of the Counts Input Tax Lenders For Taxable Employers Who Do.

Article 8

The Minister ' s Rules came into effect on 1 March 2014.

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For everyone to know, ordered the invitational of the Minister's Ordinance with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 10 February 2014 MINISTER OF FINANCE REPUBLIC OF INDONESIA, MUHAMAD CHATIB BASRI

promulred in Jakarta on 10 February 2014 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

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