Regulation Of The Minister Of Finance Number 31/fmd. 03/2014 2014

Original Language Title: Peraturan Menteri Keuangan Nomor 31/PMK.03/2014 Tahun 2014

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515fc80f808ead313233353131.html

BN 199-2014. doc NEWS STATE of REPUBLIC of INDONESIA No. 199, 2014 KEMENKEU. Taxes. Tally. Payment Back. Entrepreneurs. Failed To Produce. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 31/FMD. 03/2014 ABOUT COUNTS and the PROCEDURES for PAYMENT of BACK TAXES the INPUT HAS BEEN CREDITED and was GIVEN a REFUND for TAXABLE EMPLOYERS EXPERIENCING the STATE FAILED to PRODUCE with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions regarding the calculation and payment of back taxes the input that has been credited and was given a refund for Taxable Employers experiencing the State failed to produce , has been set in the regulation of the Minister of finance Number 81/FMD. 03/2010; b. that to give legal certainty provisions on capital goods and the input Tax upon crediting the acquisition of capital goods after the failed Businessman declared Taxable production, the need to reorganize the provisions regarding the calculation and payment of back taxes the input that has been credited and was given a refund for Taxable Employers experiencing the State failed to produce; c. that based on considerations as referred to in letter a and letter b, as well as for 2014, www.djpp.kemenkumham.go.id no. 199 2 implement the provisions of article 9 paragraph (6b) Act No. 8 in 1983 about the 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 of the time Calculation and the procedures for payment of back taxes that Input has been credited and was given a refund for employers Taxable Taxes that are experiencing a State of Failed Production; Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999); 2. Law number 8 in 1983 about the value added tax on goods and services and 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); 3. Government Regulation number 1 in 2012 on the implementation 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 about the third Change in the law number 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 4 year 2012 Additional Sheets, the Republic of Indonesia Number 5271); 2014 www.djpp.kemenkumham.go.id, no. 199 3 decide: define: REGULATION of the MINISTER of FINANCE ABOUT COUNTS and HOW to INPUT TAX REFUND HAS BEEN CREDITED and was GIVEN a REFUND for TAXABLE EMPLOYERS EXPERIENCING the STATE FAILED to PRODUCE. Article 1 In this ministerial regulation is: 1. General provisions of laws and Ordinances of tax legislation is number 6 in 1983 about the General provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009. 2. 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. 3. Capital goods are intangible treasures that have benefits more than 1 (one) years according to the original destination is not for commercial use, including expenses related to the acquisition of capital goods which are capitalized into the price of the acquisition of capital goods. Article 2 (1) For Taxable Employers that have yet to produce so it has not taken delivery of the goods and/or services owed taxes, taxes over Input acquisition and/or import capital goods can be credited. (2) Input Tax Crediting as referred to in paragraph (1) may not be enacted for expenditure for the acquisition of Taxable Goods, other than Goods or services Taxable Capital before Taxable Employers produce. (3) the provisions on crediting Taxes over Input acquisition and/or import of capital goods for Taxable Employers that have yet to produce, apply to all business activities, which include the manufacturing industry or activities, business activities, business activities trading services, and other business activities. Article 3 Taxable Employers not yet in the stage production can apply for a refund of the excess Tax Input tax at all times. 2014 www.djpp.kemenkumham.go.id, no. 199 4 Article 4 the Input Tax has been credited as referred to in article 2 paragraph (1) and has been given a mandatory refund paid back by Employers Taxable, in which case the Taxable Employers experiencing the State failed to produce within a certain period from the time the tax Input Tax crediting is started. Article 5 the State failed to produce as referred to in article 4 is: a. a State for entrepreneurs a Taxable business activities primarily as a manufacturer that produces Taxable Goods and Taxable Services or, if within a period of not longer than three (3) years from the first Input Tax credit does not undertake activities: 1. the surrender of Taxable Goods; 2. delivery of Taxable Services; 3. export of Taxable Goods; or 4. export of Taxable Services, derived from the results of its own. b. a State for entrepreneurs a Taxable business activities primarily as manufacturers that produce Taxable Goods and Taxable Services or, if within a period of not longer than 1 (one) year since the tax credit the first Input does not undertake activities: 1. the surrender of Taxable Goods; 2. delivery of Taxable Services; 3. export of Taxable Goods; or 4. exports of services are Taxable. Article 6 (1) Input Tax that must be paid back by Employers Taxable that is experiencing a State of failed production of input Tax has been credited and was given a refund. (2) the input Tax that must be paid back as referred to in paragraph (1), deposited no later than the end of next month after the State failed to produce. Article 7 (1) Input Tax upon acquisition and/or import capital goods after the deadline the State failed to produce as stipulated in article 5 letter a is exceeded, can be credited. (2) the Input Tax credited as referred to in paragraph (1) may be compensated to the next tax period or requested a refund. (3) if the State failed to produce time limit referred to in article 5 the letter a is exceeded, for the Input Tax www.djpp.kemenkumham.go.id 2014, no. 199 5 has been credited as referred to in article 2 paragraph (1) and has not requested a refund, can be compensated or requested at the time of the next tax return. (4) the application for compensation or refund of Input Tax the excess referred to in subsection (2) and paragraph (3) may only be carried out up to the longest period of 2 (two) years after the production failed to state tax as stipulated in article 5 letter a has been exceeded. (5) the input Tax Surplus that has been given the returns referred to in subsection (3) and subsection (4), mandatory paid back if the time limit is up to 2 (two) years referred to in subsection (4) Taxable Employers not doing submission and/or export Taxable Goods and Taxable Services or which is derived from the results of its own. (6) the input Tax Surplus cannot be compensated to the next tax period or requested a refund in the event of: a. after the expiry of a period of two (2) years referred to in subsection (4) there is still excess Tax input; and b. Taxable Employers not doing submission and/or export Taxable Goods and Taxable Services or which is derived from the results of its own until it is deadline for 2 (two) years referred to in subsection (4) terminates. (7) the input Tax that must be paid back as referred to in paragraph (5) of the input Tax which has been credited and was given a refund. (8) the input Tax that must be paid back as referred to in subsection (7) may be deposited no later than the end of next month after the State failed to produce. Article 8 (1) of the input Tax refund referred to in article 6 paragraph (2) and article 7 paragraph (8), carried out by Taxable Employers experiencing the State failed to produce by using Tax Deposit with a letter listing the description "Input Tax refund upon import and/or acquisition of capital goods that have been credited and was given a refund". (2) the input Tax refund as referred to in paragraph (1), it was reported at the time of tax payment is done. Article 9 (1) in the event of failed production caused by natural disasters or other reasons beyond the power of employers Taxable (State of kahar or force majeure), the entrepreneur is obliged to pay is not Taxable www.djpp.kemenkumham.go.id


2014, no. 199 6 Input tax back up imports and/or acquisition of capital goods that have been credited and have given refunds as referred to in article 4 and article 7 paragraph (5). (2) a natural disaster or other reasons beyond the power of employers Taxable (State of kahar or force majeure) as referred to in subsection (1) consists of war, riots, revolutions, strikes, fires, and other disasters, which must be declared by the authorized agencies/officials. Article 10 Against the Taxable Employers do the repayment referred to in article 7 paragraphs (8) and article 8 paragraph (1), published a letter of tax bill over the administrative sanction in the form of interest as referred to in article 14 paragraph (5) of the Act General provisions and Taxation Procedures. Article 11 (1) in the case of employers Taxable does not do the obligation of repayment referred to in article 6 paragraph (1) and article 7 paragraph (7), against Employers Taxable Tax Bill published as stipulated in article 14 paragraph (1) Letter g Law General provisions and Taxation Procedures. (2) a letter of tax bill referred to in subsection (1), consists of the input Tax referred to in article 2 paragraph (1) and the administrative sanction in the form of added interest as referred to in article 14 paragraph (5) of the Act General provisions and Taxation Procedures. Article 12 (1) the Director General of Tax authorities conduct examination of a Taxable Entrepreneur didn't do the submission and/or export Taxable Goods and/or Taxable Service referred to in article 5 the letter a or the letter b article 5 in accordance with the provisions of the legislation in the field of taxation. (2) the Director General of the tax repeal inaugural Taxable Employers not doing submission and/or export Taxable Goods and/or Taxable Service referred to in article 5, letter b article 7 subsection (5) or article 7, paragraph (6). Article 13 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of Finance of the Republic of Indonesia Number 81/FMD. 03/2010 about Counts and how to input Tax Refund has been credited and was given a refund For Taxable Employers experiencing the State failed to Produce, revoked and declared inapplicable. 2014 www.djpp.kemenkumham.go.id, no. 199 7 Article 14 this Ministerial Regulation comes into force on the date of promulgation. In order to make everyone aware of 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