THE REPUBLIC OF INDONESIA NEWS

No. 199, 2014 KEMENKEU. Tax. Counting. Repayment. Businessman. FAILED TO PRODUCE.

REGULATION OF THE Indonesian REPUBLIC FINANCE MINISTER

NUMBER 31 /PMK.03/ 2014 ABOUT

WHEN THE CALCULATION AND LAYOUT OF THE REPAYMENT OF THE INPUT TAX HAS BEEN CREDITED AND HAS BEEN GRANTED

RETURN FOR THE TAXABLE BUSINESSMAN WHO EXPERIENCED A STATE OF FAILED PRODUCTION

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

DRAWS: A. that the provisions of the time of the calculation and the manner of the repayment of the Input Tax return have been credited and have been given a return for the Taxpayer of the taxpayer who has suffered a failed state of production, has been set in the Finance Number 81 /PMK.03/2010;

b. that to provide legal certainty of the provisions of capital goods and the crediting of the Input Tax upon acquisition of capital goods after the Employers With Taxes are declared a failure of production, need to rearrange the provisions regarding the time of the calculation and The repayment method of repayment of the Input Tax returns has been credited and has been given a return for the Taxable Businessman in the state of failure to be produced;

c. that based on consideration as a letter and letter b, as well as for

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implementing the provisions of Section 9 of the paragraph (6b) Invite-Invite Number 8 Year 1983 on the Value of Value Added Goods and Services and the Sales Tax of the Mewah Goods as it has been last modified with the Act No. 42 of 2009, it needs to establish the Minister of Finance Regulation on the Time of the Counting and Repayment of the Credited Input Tax and Has Been Granted A Return For The Businessman's Tax Repayment. State Failed To Production;

Given: 1. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law No. 16 Of 2009 (sheet Of State Of The Republic Of Indonesia In 2009 Number 62, Additional Sheet Of The Republic Of Indonesia Indonesia Number 4999);

2. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales of Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as have been some Last modified with Invite-Invite Number 42 Year 2009 (State Gazette of the Republic of Indonesia in 2009 Number 150, Additional Gazette Republic of Indonesia Number 5069);

3. Government Regulation No. 1 Year 2012 on the Implementation of Act No. 8 of 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of the Mewah Goods as amended last several times with Invite Number 42 Years 2009 on the Third Amendment to the Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette 2012 Number 4, Additional Gazette of the Republic of Indonesia) Indonesia Number 5271);

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DECIDED: Establishing: REGULATION OF THE FINANCE MINISTER ABOUT THE TIME

CALCULATING AND REPAYMENT OF THE REPAYMENT OF THE INPUT TAX WHICH HAS BEEN CREDITED AND HAS BEEN GIVEN A RETURN FOR EMPLOYERS IN TAXES THAT HAVING A FAILED STATE OF PRODUCTION.

Article 1 In the Regulation of this Minister referred to: 1. The General Terms and Taxation Act is

Act No. 6 of 1983 on General Terms and Taxation manner as it has been several times Last modified with Act No. 16 of 2009.

2. Input Tax is a Value Added Tax which is supposed to be paid by the Employers for Income Tax and/or the acquisition of the Income Tax Services and/or the use of Taxpayer Money And/or the use of Tax Services from outside the customs area and/or the import of the Tax Hit Goods.

3. Capital goods are tangible property that has a benefit of more than 1 (one) years that the original goal is not to be purchased, including expenses related to the acquisition of capital goods that are capitalized into the acquisition price. Such capital goods.

Section 2 (1) For Unpaid Taxes for non-production Taxes so as not

performing the surrender of goods and/or services in tax, the Input Tax upon acquisition and/or import of the Modal Goods may be credited.

(2) The Input Tax Credit as referred to in paragraph (1) may not be Be applied to expenses for the acquisition of Taxable Goods other than the Goods or Services Tax before the Employers are in production.

(3) The provisions of the Repayment of Input Tax on the acquisition and/or import of Modal Goods for Entrepreneurs are non-production, applicable to all business activities, including industrial or manufacturing activities, trade business activities, services business activities, and other business activities.

Article 3 of the Employers Taxpayer in the non-production stages may apply for a return to excess Input Tax on any tax period.

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Article 4 The Input Tax is credited as being referred to in Article 2 of the paragraph (1) and has been given a mandatory return paid back by the Taxpayer Payable, in the case of the Employers of the Tax experiencing a production failure state within a specified period of time.

Section 5

The state of failure of production as referred to in Article 4 is: a. A state for the Entrepreneurs Who have a tax on business activities

primarily as manufacturers that produce Tax and/or Tax Services, if in the most prolonged period of 3 (three) years since it first credits the Tax. Input does not perform activities: 1. the submission of the Taxpayer Goods; 2. The delivery of services is taxable; 3 The export of the goods is in taxes; or 4 The export of the Services is Tax,

which is derived from its own output. B. A state for the Employers Who have a Tax (or Tax) business activity

primarily in addition to the producers that produce the Taxpayer and/or Tax Services, if in the most prolonged period 1 (one) year since its first crediting Input tax does not perform activities: 1. the submission of the Taxpayer Goods; 2. The delivery of services is taxable; 3 The export of the goods is in taxes; or 4 The export of the Services is Tax.

Article 6 (1) The mandatory Input Tax is returned by the Employers

The tax that is experiencing a failed state of production failure is credited and has been given a return.

(2) The Mandatory Input Tax is repaid as referred to in paragraph (1), the slowest of the next month after the failure of the production.

Section 7 (1) The Input Tax upon acquisition and/or import of the Modal Goods after

deadline of state failure to be produced as referred to in Article 5 of the letter a missed, can be credited.

(2) The Input Tax is credited as referring to the paragraph (1) may be compensated for the next tax period or for the return of return.

(3) If the time limit fails to be produced as contemplated in Article 5 of the letter a missed, on the Input Tax

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has been credited as being referred to in Article 2 of the paragraph (1) and has not been asked for a refund, may be compensated or put on a refund in the next tax period.

(4) Compensation or plea the return of the Input Tax overage as referred to in paragraph (2) and paragraph (3) may only be performed up to the longest term of 2 (two) years after the production failed state of production as referred to in Article 5 of the letter a has been Skipped.

(5) Input Tax Excess that has been given a return as In the event of a two (two) year's (two) year limit, as set forth in a section (2) of the year as referred to in the paragraph (4) the Employers Of Taxes do not perform the submission and/or export of the Tax and/or Taxable Services that are not in the Agreement. derived from its own production output.

(6) The excess Input Tax may not be compensated for the next tax period or put a return in terms of: a. after the end of the term 2 (two) years as

referred to a paragraph (4) there is still an overage in Input Tax; and

b. The Taxable businessman does not perform the submission and/or the export of the Taxes and/or the Income Tax that is derived from its own output until the 2 (two) year limit as referred to in paragraph (4) ends.

(7) Taxes The input must be repaid as specified in the paragraph (5) of the specified Input Tax and has been given a return.

(8) The mandatory Repayment Tax returns as referred to in paragraph (7) at the most slow end of the next month after the state failed to produce.

Article 8 (1) Repayment of the Input Tax as intended in

Section 6 of the paragraph (2) and Article 7 of the paragraph (8), conducted by the Taxable Businessman who experienced the state of failure to be produced by the use of the Tax Deposit Letter by listing the caption "Repayment of Input Tax upon import and/or acquisition of Modal Goods has been credited and has been granted a return".

(2) Repayment of Input Tax as referred to in paragraph (1), reported in the tax period is made payment.

Article 9

(1) In terms of production failure is caused by natural disaster or other cause outside of power Employers With Taxes (kahar State or force majeure), Employers Are Not obligated to pay

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Back the Input Tax upon the import and/or acquisition of the Modal Goods that has been credited and has been given the return as referred to in Article 4 and Article 7 of the paragraph (5).

(2) Natural disasters or other causes beyond the Taxable Businessmen of Tax (kahar state or force majeure) as referred to in verse (1) consists of warfare, riots, revolutions, strikes, fires, and other disasters, that must be stated by authorized personnel.

Article 10 Against the Taxpayer Payable that is repayment as referred to in Article 7 of the paragraph (8) and Section 8 of the paragraph (1), issued the top Tax Bill The administrative sanction is a flower as referred to in Article 14 of the paragraph (5) The General Terms and Taxation Act.

Article 11 (1) In the case of the Employers Tax does not perform the obligations

repayment as referred to in Article 6 of the paragraph (1) and Article 7 of the paragraph (7), against the Businessman Manufacturer Taxes are issued by the Tax Bill as referred to in Section 14 of the paragraph (1) letter of the General Terms and Taxation.

(2) The Tax invoice Letter as referred to in paragraph (1), consists of Input Tax as well as referred to in Section 2 of the paragraph (1) and plus the administrative sanction of a flower as referred to in Section 14 of the paragraph (5) of the General Terms and Taxation Act.

Article 12 (1) of the Director General of the Tax Authority conducts an examination of

The Employers Tax does not perform the submission and/or export The Taxpayer and/or Income Tax (s) as referred to in Article 5 of the letter a or Article 5 of the letter b in accordance with the provisions of the taxation field.

(2) The Director General of Tax revoked the reinforcing of the Businessman Who Received The Tax. No, no, no, no, no, no surrender and/or the export of the Goods and/or as referred to in Article 5 of the letter b, Section 7 of the paragraph (5), or Article 7 of the paragraph (6).

Article 13 At the time the Minister ' s Ordinance came into effect, the Regulation of the Finance Minister of the Republic of Indonesia Number 81 /PMK.03/ 2010 on the Time of the Counting and Repayment of the Credited Input Tax and Have Been Given Returns For Employers In A State Of Taxes That Are Experiencing A State Of Failure To Be Produced, revoked and declared not in effect.

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Article 14 of the Minister's Regulation is beginning to take effect on the date of the promulcity.

For everyone to know it, ordered the invitation of this Minister's Regulation with its placement in the News of the Republic of the Republic. Indonesia.

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

PROMULGATED IN JAKARTA ON 10 FEBRUARY 2014 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

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