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Back NEWS REPUBLIC of INDONESIA No. 337, 2013 the MINISTRY of finance. Cutting. The poll. The Income Tax. Payable. The Mining Concession. Obligations.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 39/FMD. 011/2013 ABOUT OBLIGATIONS of WITHHOLDING and/or COLLECTION of INCOME TAXES OWED to ANOTHER PARTY by the COMPANY who are BOUND by a CONTRACT for the RESULTS, the contract WORK, or MINING CONCESSIONS of the COOPERATION AGREEMENT with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that to better deliver justice in the framework of the implementation of the cuts and/or collection of income tax , the need to set up provisions on obligations of withholding and/or collection of income taxes owed to another party by the company who are bound by a contract for the results, the contract work, or mining concessions of the cooperation agreement;
b. that appropriate the provisions of article 8 of Act No. 17 of 2003 about the finances of the State, within the framework of the implementation of powers over fiscal management, the Finance Minister has a duty to draw up fiscal policy;
c. that based on considerations as referred to in letter a, letter b, and need to set a regulation of the Minister of finance about the obligations of Withholding and/or collection of income taxes Owed to another party by the company Who are bound by a contract for the results, the contract Work, or Mining concessions of the cooperation agreement;
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. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic of Indonesia Number 3263) as it has several times changed with Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
3. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
4. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the OBLIGATIONS of WITHHOLDING and/or COLLECTION of INCOME TAXES OWED to ANOTHER PARTY by the COMPANY who are BOUND by a CONTRACT for the RESULTS, the contract WORK, or MINING CONCESSIONS of the COOPERATION AGREEMENT.

Article 1 the taxpayer who contract for results, contract work, or mining concession agreement obliged to do cutting and/or collection of income taxes owed to another party.
Article 2 cutting and/or collection of income tax as referred to in article 1 is carried out in accordance with the provisions of the legislation in the field of taxation that apply at the time when the duty cuts and/or collection of income tax must be made.
Article 3 (1) of the income tax that has been deducted or withheld as referred to in article 2 is in installments or payment of tax in the tax year runs for Taxpayers who deducted and/or withheld income tax.
(2) income tax that has been deducted or withheld as referred to in article 2 is the top tax credit income tax payable for the tax year in question, except for the imposition of income taxes are final.
Article 4 this Ministerial Regulation took effect after sixty (60) days counted from 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 February 27, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W.. Enacted in Jakarta on February 27, 2013, MINISTER of LAW and human rights REPUBLIC of INDONESIA, AMIR SYAMSUDDIN