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STATE NEWS
REPUBLIC OF INDONESIA
| No. 1379, 2013 | MINISTRY OF FINANCE. Funding For Results. Tax. Definitive Allocation. |
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 167 /PMK.07/ 2013
ABOUT
THE DEFINITIVE ALLOCATION OF FUNDS FOR THE TAX RESULTS
THE 2013 BUDGET YEAR
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in order to implement the provisions of Article 9 of the Government Regulation No. 55 of 2005 on the Balance Fund has been established Regulation of the Finance Minister Number 205 /PMK.07/ 2012 on Alocations While the Fund for Earth Tax Results and the Buildings of the Year The 2013 Budget as amended with the Regulation of the Minister of Finance Number 102 /PMK.07/ 2013 and the Regulation of Finance Minister Number 218 /PMK.07/2012 on Allocation While The Funds For The Income Tax Result Section 25 and Section 29 Of The Tax Person's Personal Tax In Country and Income Tax Section 21 Year of Budget 2013;
B. that under Finance Minister Regulation Number 06 /PMK.07/ 2012 on Implementation And Liability of Budget Transfer to the Regions, the definitive allocation of the Fund for the Earth Tax and Buildings and Funds for the Income Tax Results Section 25 And Section 29 of the Tax Person Tax and Income Tax Section 21 is conducted based on the difference between the definitive allocation and the current allocation of the temporary allotment;
c. that under consideration as referred to in the letter a and the letter b, need to establish the Financial Minister Regulation on the Definitive Allocation Of Funds For The Budget Year 2013 Tax Results;
Given: 1. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia 1983 Number 50, Additional Gazette of the Republic of Indonesia 3263) as has been several times amended last by Act No. 36 of 2008 (sheet of State of the Republic of Indonesia 2008 Number 133, Additional Gazette of the Republic of Indonesia 4893);
2. Law No. 12 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Republic of Indonesia Number 3312) as amended by Law Number 12 Year 1994 (State of the Republic of Indonesia in 1994 No. 62, Additional Gazette of the Republic of Indonesia Number 3569);
3. < The Law Number 33 Year 2004 on Financial Balance Between the Central Government and the Local Government (State Gazette Indonesia Year 2004 Number 126, Additional Gazette Republic of Indonesia Number 4438);
4. Law No. 19 Year 2012 on Budget and State Shopping of the Year of Budget 2013 (State Sheet of the Republic of Indonesia Year 2012 Number 228, Additional Gazette of the Republic of Indonesia No. 5361) as amended by Law Number 15 Of The Year 2013 (Sheet State Of The Republic Of Indonesia In 2013 Number 108, Additional Leaf Of State Republic Of Indonesia Number 5426);
5. Government Regulation Number 55 of 2005 on the Balancing Fund (State Sheet of Indonesia Year 2005 Number 137, Additional Gazette of the Republic of Indonesia Number 4575);
6. Finance Minister Regulation Number 06 /PMK.07/ 2012 on the Implementation and Accouncability of the Transfer Budget to the Regions;
7. Finance Minister Regulation Number 165 /PMK.07/ 2012 on the Alignment of the Transfer Budget to the Regions;
8. Finance Minister Regulation No. 205 /PMK.07/ 2012 on Alocations While the Fund for Earth Tax Results and Buildings of the Year of Budget 2013 as amended with the Regulation of the Minister of Finance Number 102 /PMK.07/2013;
9. Finance Minister Regulation Number 218 /PMK.07/ 2012 on Temporary Allocation Of Funds For The Income Tax Results Section 25 And Article 29 Of The Taxes Of The Private Person In The Country And The Income Tax Of Article 21 Of The Budget Year Of 2013;
DECIDED:
Establish: FINANCIAL MINISTER ' S REGULATION ON THE DEFINITIVE ALLOCATION OF FUNDS FOR THE 2013 BUDGET YEAR TAX RESULTS.
Section 1
(1) The definitive Alocation of the Fund For the Results (DBH) of the Budget Year 2013 consists of:
a. DBH Earth Taxes and Buildings (UN) Central Government Parts Shared to All Counties and Cities;
B. DBH United Nations Oil Mining Sector, Earth gas, and geothermal Regional Parts; and
C. DBH Income Tax (PPh) Article 25 and PPh Article 29 Wajib Tax Persons Private In State (WPOPDN) and PPh Article 21.
(2) The definitive Alocation of DBH Taxes as referred to in paragraph (1) is based on the realization of the realization of the realization of the UN acceptance and Article 25 and the PPh of Article 29 of the WPOPDN and the PPh of Article 21 of the Budget Year 2013.
Section 2
(1) The definitive Alocation of the United Nations Section of the Central Government distributed to the entire county and city of the Budget Year of 2013 is amounted to Rp2,602,945.338,193.00 (two trillion six hundred two billion nine hundred and forty-five million three hundred and thirty-three million. eight thousand hundred ninety-three rupiah) with details as follows:
a. The definitive allocation of the United Nations Section of the Central Government distributed evenly to the entire County and the City amounted to Rp1,691,914.469,817.00 (one trillion six hundred ninety one billion nine hundred and fourteen million four hundred and sixty-six million. nine thousand eight hundred seventeen rupiah);
B. The UN' s definitive allocation of the Central Government Section is shared as an incentive to the county and the city that the realization of the United Nations Rural and Rural sector acceptance in the previous budget year reached/beyond the acceptance plan, specified as of Rp911.030.868.376.00 (nine hundred eleven billion thirty million eight hundred sixty-eight thousand three hundred and seventy six rupiah).
(2) The UN' s definitive allocation details of the Central Government Section distributed to the entire county and Budget Year of 2013 are listed in Annex I which is an inseparable part of the Regulation of this Minister.
Section 3
(1) The definitive Alocation of the United Nations oil, gas, and geothermal mining sector of the Year of the Budget Year of 2013 was as large as Rp18.141.143.590.882.00 (eighteen trillion one hundred and forty-one billion one hundred and forty-three million five million five hundred and forty-one billion. ninety thousand eight hundred and eighty-two rupiah) consists of:
a. The definitive allocation of the United Nations oil and gas mining sector of the region as large as Rp17.454,044,243.559.00 (seventeen trillion four hundred and fifty-four million two hundred and forty-three thousand five thousand five hundred and fifty-five thousand. nine rupiah);
B. The definitive allocation of the United Nations geothermal mining sector amounted to an area of Rp101.901.167.496.00 (one hundred one billion nine hundred one million hundred sixty-seven thousand four hundred and ninety-six rupiah);
C. The definitive allocation of the cost of the United Nations United States oil and gas mining sector was a regional part of the area of Rp581,801.474,288.00 (five hundred and eighty-one billion eight hundred one million four hundred and seventy-four thousand two hundred and eighty-five hundred and eight thousand. eight rupiah);
D. The definitive allocation of the United Nations's estimated cost of the United Nations sector's thermal mining sector amounted to Rp3,396,705,539.00 (three billion three hundred and ninety-six million seven hundred and five thousand five hundred and thirty-nine rupiah).
(2) The details of the definitive allocation and more saluted DBH United Nations Regional Parts and the United Nations Conference of the Regional Parts of the Petroleum Mining Sector, the Earth gas, and the Earth's Budget Year 2013 as set forth in Annex II and Annex III. is an inseparable part of this Minister's Rule.
Section 4
(1) The definitive and more saluted Alocation as referred to in Article 3 of the paragraph (2) is the basis of the drafting of the DIPA and the following of the United Nations Section of the United Nations Section of the United Nations Section of the Regions and the United Nations Conference on the Petroleum Mining Sector, the gas of the Earth, and the United Nations Section 2013 Budget Year 2013.
(2) In terms of the more salued DBH the United Nations Regional Section and the United Nations Cost of the Regions Section of the petroleum, petroleum, and geothermal mining sector of the Budget Year 2013 will be taken into account by the distribution of the budget year balance funds. Next.
Section 5
(1) The definitive Alocation of DBH PPh Section 25 and Section 29 WPOPDN and PPh Article 21 of the Budget Year 2013 is set at Rp19,060.606.501.034.00 (nineteen trillion sixty billion six hundred six million five hundred one thousand thirty-four rupiah) with the details as follows:
a. DBH PPh Article 25 and Article 29 of WPOPDN amounted to Rp949.090.772,512.00 (nine hundred and forty-nine billion ninety million seven hundred and seventy-two thousand five hundred twelve);
B. The DBH PPh of Article 21 amounted to Rp18.111,515,728,522.00 (eighteen trillion hundred eleven billion five hundred fifteen million seven hundred and twenty-eight thousand five hundred and twenty-two rupiah).
(2) The details of the Definitive Allocation and the more saluted DBH PPh Section 25 and PPh Section 29 WPOPDN and the PPh Section 21 Year of the Budget 2013 as referred to in paragraph (1) for each area as set forth in Annex IV and Annex V is an inseparable part of this Minister's Rule.
Section 6
(1) The definitive and more saluted Alocation as referred to in Article 5 of the paragraph (2) is the basis of the drafting of the DIPA and the quarterly distribution of the DBH PPh Section 25 and Article 29 of the WPOPDN and the Article 21 of the 2013 Budget Year.
(3) In terms of the more salur DBH PPh Article 25 and Article 29 of the WPOPDN and the Article 21 of the Budget Year 2013 will be taken into account with the transfer of the next budget year-balance fund.
Section 7
The definitive allocation of the DBH Tax Year of Budget 2013 is implemented in accordance with the provisions of the laws.
Section 8
The Minister ' s rules are beginning to apply to the date of the undrased.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on November 21, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
MUHAMMAD CHATIB BASRI
Promulgated in Jakarta
on November 21, 2013
MINISTER FOR LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
bn1379-2013
