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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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515f9565808e3e313233353130.html

BN 198-2014. docx NEWS REPUBLIC of INDONESIA No. 198, 2014 KEMENKEU. Gold Jewellery Tax. Value Added. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA number 30/FMD. 03/2014 REGARDING VALUE ADDED TAX UPON the DELIVERY of GOLD JEWELRY with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions on value added tax upon the delivery of gold jewelry gold jewelry store by entrepreneurs has been provided for in the decision of the Minister of finance Number 83/KMK. 03/2002; b. that the Basic provisions on the imposition of Taxes by using other values for delivery of gold jewelry made by the manufacturer of gold jewelry have been regulated in the regulation of the Minister of finance Number 75/FMD. 03/2010 as amended by regulation of the Minister of finance Number 38/FMD. 011/2013; c. that the provisions of the guidelines for calculating the input Tax crediting Taxable Employers who conduct certain business activities in the form of delivery of gold jewelry in retail has been set in the regulation of the Minister of finance Number 79/FMD. 03/2010; d. that in order to harmonize the provisions on value added tax upon the delivery of gold jewelry gold jewelry store by entrepreneur www.djpp.kemenkumham.go.id 2014, no. 198 2 as mentioned in the letter a with the basic provisions on the imposition of Taxes by using other values for delivery of gold jewelry made by manufacturers of gold jewellery as mentioned in the letter b, as well as the provisions of the guidelines calculation Input Tax crediting for Taxable Employers who conduct certain business activities in the form of delivery of gold jewelry in retail as mentioned in subparagraph c the need to reorganize the provisions on value added tax upon the delivery of gold jewelry gold jewelry store by the employers as mentioned in the decision of the Minister of finance Number 83/KMK. 03/2002; e. that based on considerations as referred to in letter a, letter b, letter c, and d, as well as to implement the provisions of article 33 paragraph (2) of Act No. 8 of 1983 concerning value added tax and goods and services sales tax over luxury goods as it has several times changed with Act No. 42 in 2009, needs to set a regulation of the Minister of finance concerning value added tax upon the delivery of gold jewelry; Remember: Act No. 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069); Decide: Define: REGULATION Of The MINISTER Of FINANCE CONCERNING VALUE ADDED TAX UPON The DELIVERY Of GOLD Jewelry. Article 1 In this ministerial regulation is: 1. The laws of value added tax is Act No. 8 in 1983 about value added tax goods and www.djpp.kemenkumham.go.id 2014, no. 198 3 service and top Sales Tax luxury goods as it has several times changed with Act No. 42 in 2009. 2. the entrepreneur is a private person or entity in whatever form which is in his employment or business activities produce goods, import goods, export goods, doing trading business, leveraging the intangible goods from outside the Customs Area, doing business services including export services, or use the services from outside the Customs Area. 3. Taxable Employers are employers who do surrender of Taxable Goods and/or Taxable Services deliverables are taxed based on the laws of value added tax. 4. Tax receipt is proof of the tax levy made by Entrepreneurs who are doing Taxable delivery of Goods Taxable or Taxable Services deliverables. 5. Input Tax is the value added tax which should have been paid by Employers Taxable due to the acquisition of Goods and/or Taxable gain Taxable Services and/or utilization of Intangible Taxable Goods from outside the Customs Area and/or utilization of Taxable Services from outside of the area of Customs and/or import Taxable Goods. 6. The basis of Taxation is the amount of the selling price, replacement, the value of imports, export value, or another value is used as the basis for calculating the tax owed. 7. Other Value is the value in the form of money that is designated as the basis for the imposition of taxes. 8. Gold jewelry is jewelry in any form that the material in part or entirely from gold and other precious metals, namely silver and Platinum, as well as a combination of them, including those that come with gemstones and/or other material affixed to or contained in your gold jewelry. 9. Generate is an activity to cultivate through the process of changing the form and/or the nature of an item from its original form into the new stuff or have a new activity or effectiveness of processing natural resources, including sent a private or other entity conducting such activities. Article 2 (1) delivery of gold jewelry and/or service associated with the gold jewelry Gold Jewelry by entrepreneurs value added Tax payable. 2014 www.djpp.kemenkumham.go.id, no. 198 (2) Gold Jewelry Entrepreneurs referred to in subsection (1) includes Gold Jewelry manufacturers and traders of gold jewelry. (3) the manufacturer of Gold Jewelry as referred to in paragraph (2) was an entrepreneur who Produces Gold Jewelry and doing activities, among others, buy sell, service improvement/modification, and/or other services related to Gold jewelry. (4) Gold Jewellery Trader referred to in paragraph (2) was an entrepreneur who solely performs the activities of buying and selling Gold jewelry. Article 3 delivery of gold jewelry and/or service associated with the gold jewelry Gold Jewelry by entrepreneurs owed value added tax of 10% (ten per cent) multiplied by the base of Taxation. Article 4 (1) of the basic Taxation as referred to in article 3 is another set of values by 20% (twenty percent) of the sale price of gold jewelry or replacement value. (2) in case of delivery of gold jewelry Gold Jewelry by entrepreneurs done by replacing or exchanging Gold Jewelry with gold bullion rates of 24 (twenty four) rust as a replacement for the entire raw material manufacture of Gold jewellery, Basic Taxation as referred to in article 3 is of 20% (twenty percent) of the difference between the selling price of gold jewelry gold bullion price reduced by a rate of 24 (twenty four) rust contained in gold jewelry. Article 5 the input Tax relating to delivery of gold jewelry and/or service associated with the gold jewelry Gold Jewelry by entrepreneurs cannot be credited. Article 6 (1) Employers are required to report on his efforts in the gold jewelry to a Tax Services Office work area includes places of business activities to be confirmed as a Taxable Entrepreneur. (2) the liability of employers gold jewelry to report on his efforts to the Tax Services Office for Taxable Employers confirmed as referred to in subsection (1) remains in effect for employers gold jewelry that meets the criteria as a small businessman as set forth in the regulation of the Minister of finance regarding the limitations of small entrepreneurs value added tax. 2014 www.djpp.kemenkumham.go.id, no. 198 5 (3) Employers who have gold jewelry was confirmed as a Taxable Entrepreneur is obliged to make a tax receipt for delivery of gold jewelry and/or service associated with gold jewelry. Article 7 at the time of this ministerial regulation came into effect: a. a decision of the Minister of finance Number 83/KMK. 03/2002 concerning value added tax upon the delivery of gold jewelry Gold Jewelry Store by entrepreneurs, revoked and declared not valid; b. the provisions of article 2 and article 3 of the letter l letter c Regulations Finance Minister Number 75/FMD. 03/2010 about other values as the basis for the imposition of a tax as amended by regulation of the Minister of finance Number 38/FMD. 011/2013, along with the change, stated does not apply; and c. the provision concerning the treatment of value added tax upon the delivery of gold jewelry as referred to in article 1 point 4, letter b article 3, letter b and article 5 letter b regulation of the Minister of finance Number 79/FMD. 03/2010 regarding guidelines for Calculating the input Tax Crediting For Taxable Employers who conduct certain business Activities, was not applicable. Article 8 this ministerial regulation came into force on March 1, 2014. 2014 www.djpp.kemenkumham.go.id, no. 195 6 Lest everyone know it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on 10 February 2014, FINANCE MINISTER of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on 10 February 2006 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id