STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 9/PMK.03/ 2013
ABOUT
ORDER OF SUBMISSION AND RESOLUTION OF OBJECTIONS
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the provisions of the manner of the submission and the resolution of the objection have been set up in the Regulation of the Minister of Finance Number 194 /PMK.03/ 2007 on the Order of Submission And Resolution Of Objection;
B. that with the publication of the Government Regulation No. 74 of 2011 on the Order of the Implementation of the Right and the fulfilment of the Taxation obligation, the need to be made adjustments to the provisions regarding the manner of submission and resolution of the objections as It's in a letter;
c. that under consideration as referred to in letter a and letter b, and to carry out the provisions of Article 25 of the paragraph (5) and Section 26A paragraph (1) of the Code No. 6 Year 1983 of the General Terms and the Taxation Way of Use have been several times amended last by Law Number 16 Year 2009 as well as Article 30 paragraph (5) of Government Regulation No. 74 of 2011 on the Tata Way of Implementation of the Right and Fulfillment Of Taxation Obligations, need to establish the Regulation of the Minister of Finance about the Governing Method and the Completion Problem;
Remembering: 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 2009 Act 2009 Number 16 (sheet State of the Republic of Indonesia 2009 No. 62, Additional Gazette of the Republic of Indonesia Number 4999);
2. Government Regulation No. 74 of 2011 on the Tata Cara Implementation of the Right and Fulfillment Of Taxation Obligations (sheet Of State Of The Republic Of Indonesia In 2011 Number 162, Additional Sheet Of State Republic Indonesia Number 5268);
DECIDED:
Establish: FINANCIAL MINISTER ' S REGULATION ON THE ORDER OF SUBMISSION AND RESOLUTION OF OBJECTIONS.
BAB I
UMUM CONDITIONS
Section 1
In Regulation of the Minister this is referred to:
1. The General Terms and Taxation Act that is subsequently referred to as the KUP Act is the 1983 Act Number 6 of the General Terms and the Taxation Way as it has been several times amended by the last of the Act Number 16 Year 2009.
2. The Letter of Objection is a letter submitted by Wajib Tax to the Director General of the Tax regarding the objection to a tax decree or a cut or tax rate by a third party.
3. The correct decision is a letter that corrects the error of writing, miscounting, and/or misrepresentation of certain provisions in the taxation laws contained in the tax decree, Letter Tax Bill, Correcting Decision Letter, Decision Letter, Letter Of Decision Reduction, Administration Of Administrative Sanctions, Decree Of Removal Of Administration Sanction, Decree Reduction Of Tax Decree, Decree Cancellation Decree Taxes, tax returns, or letters A Decision To Reward Interest.
4. The delivery of an electronic objection letter that is subsequently called eFiling is a way of delivery of a Objection Object. which real time through the Tax General Directorate website (www.pajak.go.id) or the Application Service Provider or Application Service Provider (ASP).
5. Evidence of Electronic Reception is the information that contains the name, the Mandatory Principal Number, the date, the hour, the Electronic Signature Number (NTTE) indicated on the results of the receipt of the receipt in terms of e-Filing performed via the website The Directorate General of Tax, or information that contains the name, the Mandatory Principal Number, the date, the hour, the Electronic receipts (NTTE) and the ASP Delivery Transaction Number (NTPA), as well as the name of the Application Services Provider (ASP), which is shown on the results of the IBM Business Partner Agreement (NPA). print of a letter letter, in terms of e-Filing performed through the Application Services Provider or Application Service Provider (ASP).
6. The following terms of the IBM International Privacy Act ("IBM") are the following: The research results from the research team objected to.
7. Concurrent Consent Procedures (Mutual Agreement Procedure) the next MAR is an administrative procedure set out in the Multiple Tax Avoidance Agreement (P3B) to resolve the issues arising in the application of the Cloud Service. P3B.
8. The Joint Agreement is the result which has been agreed upon in the application of the P3B by the authorized officials of the Indonesian Government and the partner country government or the P3B partner jurisdiction in connection with the MAR which has been implemented.
BAB II
SCOPE
Section 2
(1) Wajib Tax may submit an objection only to the Director General of the Tax upon one:
a. Less Pay Tax Decree;
B. Additional Pay-less Tax Provisions;
C. More Pay Tax Decree;
D. The Nil Tax Decree; or
e. cutting or voting by third parties under the provisions of the taxation laws.
(2) exempted from the provisions as referred to in paragraph (1), on the Letter of the Underpaid Tax Decree under Section 13A KUP Act cannot be appealed.
(3) The taxpayer may only object to a paragraph (1) to the subject matter or content of the tax decree, which includes the amount of damages under the terms of the taxation laws, the amount of the amount of taxes, or against the material or the contents of the cuts or the tax breaks.
(4) In the case there is a reason of objection other than about the material or the contents of the tax decree or the withholding or tax rate, the reason is not considered in the resolution of the objection.
(5) The objection as referred to in paragraph (1) is filed by Wajib Tax by delivering a Letter of Objection.
(6) The Letter of Objection as referred to in paragraph (5) is made using the format according to the example as set forth in Annex I which is an inseparable part of this Minister's Regulation.
BAB III
THE FILING OF OBJECTIONS
Section 3
(1) The objecting of the objection as referred to in Article 2 of the paragraph (1) for the Tax Year of 2007 and before, must meet the requirements as follows:
a. submitted in writing in Indonesian;
B. Put forward the number of taxes owed or the amount of taxes collected or levied or the amount of damages according to the calculation of the Tax Concurrent with the reasons that are the basis of the calculation;
C. 1 (one) objection to only 1 (one) tax decree, for 1 (one) tax cut, or for 1 (one) tax rate;
D. submitted within 3 (three) months from the date:
1) a published tax decree; or
2) the third party ' s deductions or tax breaks, unless the Tax Wajib may indicate that the term cannot be met because of the circumstances outside of Wajib Tax's power;
e. A Letter of Objection is signed by Wajib Tax, and in the case of a Letter of Objection signed by not the Taxpayer Tax, the Letter of Objection must be attached to a special letter of power as referred to in Article 32 of the paragraph (3) of the KUP Act; and
f. Taxpayers do not apply for the application as referred to in Article 36 of the KUP Act.
(2) In the case of a Letter of Objection delivered by Wajib Tax does not meet the requirements as referred to in paragraph (1) letter a, letter b, letter c, or letter e, Wajib Tax may perform repairs to such Objection Letter and deliver returned before the term 3 (3) of the month as referred to in paragraph (1) of the letter (s) exceeded.
(3) The date of delivery of the Fixed-Mind Letter as referred to in paragraph (2) is the date of the Objection Letter received.
(4) Submissions to the IBM Cloud Service ("IBM"), and (2) the
a. Does not delay payment obligations as set forth in Section 2 of the paragraph (1) of the letter a and letter b; and
B. does not delay the implementation of tax billing.
Section 4
(1) The objecting of the objection as referred to in Article 2 of the paragraph (1) for the Tax Year of 2008 and thereafter, must meet the requirements as follows:
a. submitted in writing in Indonesian;
B. Put forward the number of taxes owed or the amount of taxes collected or levied or the amount of damages according to the calculation of the Tax Concurrent with the reasons that are the basis of the calculation;
C. 1 (one) objection to only 1 (one) tax decree, for 1 (one) tax cut, or for 1 (one) tax rate;
D. Taxpayers have paid off the tax that still must be paid the least amount of which the Tax Mandatory Service has approved in the final discussion of the results of the examination or the final discussion of the verification results, before the Letter of Objection is delivered;
e. submitted within 3 (three) months from the date:
1) the tax decree sent; or
2) the third party ' s deductions or tax breaks, unless the Tax Wajib may indicate that the term cannot be met because of the circumstances outside of the Taxable Tax (Mandatory) rule;
f. A Letter of Objection is signed by Wajib Tax, and in the case of a Letter of Objection signed by not the Taxpayer Tax, the Letter of Objection must be attached to a special letter of power as referred to in Article 32 of the paragraph (3) of the KUP Act; and
G. Taxpayers do not apply for the application as referred to in Article 36 of the KUP Act.
(2) In the case of a Letter of Objection delivered by Wajib Tax does not meet the requirements as referred to in paragraph (1) letter a, letter b, letter c, letter d, or letter f, Wajib Tax may perform repairs to such Objection Letter and Resubmit to the IBM Cloud Service and Client's use of the IBM Cloud Service for the IBM Cloud Service, and the IBM Cloud Service, and the IBM Cloud
(3) The date of delivery of the Fixed-Mind Letter as referred to in paragraph (2) is the date of the Objection Letter received.
(4) In the case of a Compulsory Tax that is referred to in paragraph (1), the term of the still payable tax repayment is not agreed upon in the final discussion of the results of the examination or the final discussion of the verification results. set forth in the Unpaid Tax and Withholding Tax (1) letter specified in Section 2 of the paragraph (1) of the letter and the letter b, and has not been paid at the time of the submission of the objection, the most formidable up to one (one) month of the month. Since the date of the issue of the decision
Section 5
(1) The circumstances outside of Wajib Tax's authority as referred to in Article 3 of the paragraph (1) of the letter d and Section 4 of the paragraph (1) of the letter e include:
a. natural disaster;
B. fire;
C. mass riot/mass unrest;
D. published a title of a Consecutive Decision which results in the amount of tax that still must be paid indicated in the changed tax decree, except for the Real Decree issued as a result of the result of the Joint Agreement; or
e. other circumstances based on the consideration of Director General of Tax.
(2) In the case of the issuer of the title of the Decree of the Title, as referred to in verse (1) the letter d and Wajib Tax have not submitted any objection to the tax decree, the Tax Wajib may file an objection to the decree of the decree. Such taxes are in the most prolonged period of 3 (three) months from the date the Actual Decision Letter is sent.
Section 6
In the event after Mandatory Tax objected there was the issuance of a Valid Decree by the Director General of the Tax in office resulting in the requirement of the amount of tax that still must be repaid as referred to in Article 4 of the paragraph. (1) the letter d increases, the process of completion of the objections submitted by Wajib Tax remains continued by the Director General of the Tax.
Section 7
(1) A letter of objection which does not meet the requirements as referred to in Article 3 of the paragraph (1) or Section 4 of the paragraph (1) is not considered and is not issued a Decree of Objection.
(2) A Letter of Objection which does not meet the requirements and does not publish a Decree of Objection as referred to in paragraph (1) is notified in writing to the Taxes through the delivery of the notification mail using the format by example, as set forth in Appendix II which is an integral part of the Regulation of this Minister.
Section 8
(1) The notice letter as referred to in Article 7 of the paragraph (2) is not a Decree of Objection so that it cannot be appealed to the tax judiciary body.
(2) In the event of a notice letter as referred to in Section 7 of the paragraph (2) related to the Tax Period, Section Year of Tax, or Tax Year 2008 and thereafter, the tax still must be paid in the Unpaid Tax Decree or Letter Additional Pay-up Taxes not agreed upon in the final discussion of the results of the examination or the final discussion of the verification of the tax debt since the date of issuer of the tax decree.
Section 9
(1) Taxable Data to the Tax Services Office of the listed Tax Mandatory Tax and/or the place of the Taxable Taxes that can be performed:
a. directly;
B. via post with proof of mailing list; or
c. In another way.
(2) The delivery of the Letter of Mind by mail as referred to in paragraph (1) letter b is the delivery of a Letter of Objection through a post that has evidence of sending a letter in record.
(3) The delivery of the letter of objection by other means as referred to in paragraph (1) of the letter c includes:
a. through an expedition service company or a courier service with proof of mail delivery; or
B. e-Filing.
(4) The Company ' s expeditionary service or courier service as referred to in paragraph (3) letter a is a legal entity that provides a certain type of mail delivery service including the delivery of a Letter of Objection to the Directorate General of Taxes.
(5) for the delivery of the mail objection directly as referred to in paragraph (1) the letter a given proof of receipt of the letter provided by the officer appointed to the Tax Services Office of the registered Taxes and/or the premises of the Employers. Got the tax confirmed.
(6) of the delivery of the Letter Letter as referred to in paragraph (3) the letter b is given Proof of Electronic Reception.
(7) The proof of acceptance of the letter as referred to in paragraph (5), the proof of mailing the letter as referred to in paragraph (1) the letter b and paragraph (3) of the letter a, and the Proof of Electronic Reception as referred to in paragraph (6), is a sign of the receipt of acceptance. A Letter Of Mind.
(8) The date listed in the sign of receipt of the Letter of Objection as referred to in paragraph (7) is the date of the Accepted Letter of the Letter.
Section 10
(1) Before filing an objection, Wajib Tax may request the information in writing of matters which are the basis of tax imposition, indemnities, deductions, or deductions to the Director General of Taxes through the Office of Tax Services of the premises Mandatory tax is required and/or the place of the businessmen with a confirmed tax is confirmed.
(2) The Director General of Tax is required to provide the information requested by Wajib Tax as referred to in paragraph (1).
(3) The granting of the Director General of Tax on the request of the Tax Wajib as referred to in paragraph (2) does not add to the term of the submission of the objection that the Tax Wajib must comply as in Article 3 of the paragraph (1) and Article 4 of the paragraph (1) of the letter e.
BAB IV
THE REVOCATION OF FILING OBJECTIONS
Section 11
(1) Wajib Tax may revoke the filing of an objection which has been delivered to the Director General of Tax before the date received the Notice of Notice to Present by Wajib Tax.
(2) The revocation of the filing objection as referred to in paragraph (1) is conducted through the delivery of the application by meeting the requirements as follows:
a. a request must be submitted in writing in the Indonesian language and may list the reason for revocation by using the format in accordance with the example of Appendix III which is an inseparable part of the Regulation of this Minister;
B. a letter of request signed by Wajib Tax and in terms of such a letter is signed not by Wajib Tax, the letter of the plea must be attached to a special letter of power as referred to in Article 32 of the paragraph (3) of the Act. KUP; and
c. A petition must be submitted to the Tax Services Office where Wajib Tax is registered with busan to the Director General of Tax and Office of the Directorate General of the Directorate General of Taxes which is the Chief of the Tax Services Office.
(3) The Director General of Tax is required to provide an answer to the request for revocation of the application of the object in which it is referred to in the paragraph (1) of a consent letter or a rejection letter by using the format according to the Annex IV which is an integral part of the Regulation of the Minister.
Section 12
(1) In the case of Wajib Tax repealing the filing of the objection as referred to in Section 11 of the paragraph (1), Wajib Tax cannot apply for a waiver or cancellation of the untrue tax decree as referred to in Article 36 verse (1) letter b of the KUP Act.
(2) In the case of a Compulsory Tax revoke the application of an objection as referred to in Article 11 of the paragraph (1) related to the Tax Period, Tax Year, or Tax Year 2008 and thereafter, the tax still must be paid in the Tax Decree. Less Pay or Less Paid Tax-less Provisions Are not approved in the final discussion of the results of the examination or the end of the verification results, into tax debts since the issuer date of the tax decree.
BAB V
COMPLETION OF THE OBJECTION
Section 13
(1) In the process of solving objections, the Director General of Tax is authorized to:
a. borrow books, records, data, and information in the form hardcopy and/or softcopy to Wajib Tax in relation to the disputed material through the delivery of book loan request, notes, data, and information;
B. ask for a Tax Tax to provide a description related to the disputed material through the delivery of a query letter;
c. requesting information or information related to the third party that has a relationship with the Tax Wajib as referred to in Article 54 of the Government Regulation No. 74 of 2011 on the Order of the Implementation of the Rights and Fulfillment of the Applicable Taxes through the delivery of a data request letter and a description to a third party;
D. review the place of the Tax Wajib, including any other necessary place;
e. Perform discussion and clarification of the matters required by invoking Wajib Tax through the delivery of a summons by using the format in accordance with the example of an Attachment V which is an inseparable part of The rules of this Minister; and
f. conduct an examination for other purposes in order to obtain objective data and/or information that may be used as a basis in consideration of a decision to mind.
(2) In the case of the Wajib Tax filing an objection to a cut or tax rate as referred to in Article 2 of the paragraph (1) the letter e, Wajib Tax must submit the original evidence of the cuts or the tax bill.
(3) The tax (s) of the Cloud Service may be used as part of Client's use of the Cloud Service. Captions request sent.
(4) If up to the term as referred to in paragraph (3) ends, Wajib Tax does not lend a portion or whole book, record, data and information and/or does not provide the requested caption, the Director General of Tax Deliver:
a. a second loan request letter; and/or
B. A second letter of request.
(5) The taxpayer must meet its second loan and/or second request as referred to in paragraph (4) at most than 10 (ten) business days after the date of the loan letter and/or the second request was sent.
(6) In terms of still required, Director General of Tax may borrow books, records, data, and information and/or request additional captions, and Wajib Tax must lend a book, record, data, and information and/or provide a caption requested in the timeframe as mentioned in:
a. additional loan request letters; and/or
B. Additional request letter.
(7) The letter of the loan as referred to in paragraph (1) letter a, a letter of request, as referred to in paragraph (1) letter b, second loan request, as referred to in paragraph (4) of the letter (s), a letter of request Second, as referred to in paragraph (4) of the letter b, an additional loan request letter referred to in paragraph (6) of a letter, and an additional letter of request as referred to in paragraph (6) letter b, created by using the format accordingly. example as set forth in Appendix VI which is a part of not They are separated from these ministers.
(8) In the case of a Compulsory Tax does not meet some or all of the request of the loan and/or the request of the captions as referred to in paragraph (3), paragraph (5), or paragraph (6), and/or does not give up the original proof of withholding or tax tax. as referred to in paragraph (2), the objection remains processed in accordance with the existing or accepted data and is made news of the event using the format according to the example as set forth in Annex VII which is an inseparable part from the Minister's Rules.
(9) The tax return may provide additional reason or written explanation to supplement and/or clarify the Letter of Objection which has been delivered either on the will of the relevant Taxes and in order to comply with the Director's request. The Tax General is referred to in paragraph (1) of the letter b, before the Director General of Tax delivers a Notices Letter to Present.
(10) The letter of the call as referred to in paragraph (1) letter e delivered the longest 10 (ten) business days prior to the date of the discussion and clarification of the taxation dispute.
(11) The disclaification and clarification as referred to in paragraph (1) the letter e is poured in the news of the subject matter and the clarification of taxation disputes by using the format according to the example as set forth in Annex VIII which is part inseparable from the Regulation of this Minister.
(12) Examination for other purposes as referred to in paragraph (1) the letter f is exercised in accordance with the provisions of the examination field.
Section 14
(1) The bookkeeper, record, data, information, or other information requested at the time of examination but not provided by Wajib Tax, not considered in the resolution of the objection, except the bookkeeping, record, data, information, or description The other is on the third party and has not yet acquired Wajib Tax at the time of inspection.
(2) In the case of any bookkeeping, record, data, information, or other information that is not requested at the time of examination but is required and requested by the Director General of the Tax and provided by Wajib Tax in the resolution of the objection, then Bookkeeping, record, data, information, or other information provided by the Tax Wajib may be considered.
(3) In the event of any accounting, record, data, information, or other information that is not requested at the time of inspection and objection but provided by Wajib Tax in the resolution of the objection, then bookkeeping, records, data, information, or Other details provided by the Tax Wajib may be considered.
(4) The bookkeeping, record, data, information, or other information considered in the resolution of the tax decree that the income of taxes count is counted as limited in the case of:
a. documents related to the calculation of the gross income or gross income in order of neto's income calculation; and
B. The tax credits document as a tax on income tax.
Section 15
(1) Prior to issuing a Decree of Objection, the Director General of Taxes asked Wajib Tax to be present to provide the description or obtain an explanation for the objection of the Tax Mandatory Service through the delivery of the Notices Letter to the Present By:
a. notification of the research results list objected; and
B. The response form is not available.
(2) Notice of Notices, notification of the list of results of the results of the survey, and the results of a response to the results of the results of the results of the results of the results of the results of the results of the results of the results of the results Appendix IX which is an inseparable part of the Regulation of this Minister.
(3) The giving of the Taxpayer Tax or an explanation by the Director General of Taxes as referred to in paragraph (1) is poured in the news event attendance made by using the format according to the example as listed in Appendix X which is an inseparable part of the Regulation of this Minister.
(4) In the case of the Wajib Tax do not use the right to present as it is referred to in paragraph (1):
a. made news of the event of absence by using the format according to the example as set forth in Annex XI which is an inseparable part of this Ministerial Regulation; and
B. The objection process remains resolved without waiting for the presence of the Taxes.
(5) Notice of the Objection Research List as referred to in paragraph (2) the letter a is not final and is not a decision on the objection submitted by Wajib Tax.
Section 16
(1) In the case of Wajib Tax submit the objection and submit a MAP simultaneously but the Joint Agreement has not been obtained by the time the Decree of Objection is published, the Director General of Tax publishes the Decree of Objection with Maintain the results of the IBM Cloud Service and the following:
(2) In the case of the Wajib Tax complaint and submit the MAP simultaneously and the Joint Agreement has been obtained before the Decree of Objection is issued, the Director General of Tax takes into account the Joint Agreement in the Decree Objection.
Section 17
(1) The Director General of Tax within 12 (twelve) months from the date of the Letter of Mind is received must provide a decision on the objection submitted.
(2) The decision over the objection submitted as referred to in paragraph (1) is published based on the research report objecting.
(3) The decision of the objection as referred to in paragraph (1) may be granting the whole, grant a portion, refuse, or increase the amount of tax that still must be paid which is poured in the Decree of Objection.
(4) The term as referred to in paragraph (1) is calculated from the date the Letter of Objection is accepted as referred to in Section 9 of the paragraph (8) to the date of the Objection Decree issued.
(5) If the term as referred to in paragraph (1) has been exceeded and the Director General of the Tax does not make any decision on the objection, the objection proposed by Wajib Tax is deemed granted and the Director General of Tax publishes the Letter The decision of an objection is consistent with the submission of the Compulsory Tax objection in the most prolonged period of the month since the term of 12 (12) of the month is over.
(6) The Decree of Objection as referred to in paragraph (3) is made using the format according to the example as set forth in Annex XII which is an inseparable part of the Regulation of this Minister.
(7) The Decree of Objection as referred to in paragraph (6) is delivered to Wajib Tax:
a. directly with the receipt evidence;
B. through post with proof of mailing proof; or
c. through an expeditionary service company or courier service with proof of mail delivery.
BAB VI
OTHER LAIN-CONDITIONS
Section 18
(1) In the case of the filing of the Compulsory Tax objection or granted in part, Wajib Tax is subject to administrative sanction of a fine of 50% (fifty percent) of the amount of taxes based on the decision by which the tax objection is reduced by the tax. paid prior to filing an objection as referred to in Article 25 of the paragraph (9) of the KUP Act.
(2) The administrative sanction of a fine of 50% (fifty percent) as referred to in paragraph (1) is also imposed against Wajib Tax in the case of a decision of objection to the objection of the objection to the tax increase in the amount of tax that still must be paid.
(3) The administrative sanction of a fine of 50% (fifty percent) as referred to in paragraph (1) or paragraph (2) is not imposed on the matter:
a. Taxpayers revoke the filing of an objection as referred to in Article 11 of the paragraph (1);
B. The application of the Mandatory Tax Objection is not considered for not meeting the requirements of the application of the objection as referred to in Article 4 of the paragraph (1);
C. Taxpayers apply for an appeal in the Decree of Objection.
BAB VII
THE TRANSITION PROVISION
Section 19
With the enactment of this Ministerial Regulation:
1. The Terms of Appliance to the Terms of the Terms of the Terms of the Terms of the Terms of the Terms of the Terms of the Terms of the Terms of the Terms of the Terms of the Terms and Conditions of the As set out in this Minister's Rule;
2. In the case of the Vajib Tax filing the objection and the MAR simultaneously since the enactment of Government Regulation No. 74 of 2011 on the Order of the Implementation of the Right and Fulfillment Of Taxation Obligations, the provisions apply as referred to in Article 16.
BAB VIII
CLOSING PROVISIONS
Section 20
At the time the Regulation of the Minister is in effect the Regulation of Finance Minister Number 194 /PMK.03/ 2007 on the Governing Manner and Settlement of Objection, revoked and declared does not apply.
Section 21
The Minister ' s Rule came into force on March 1, 2013.
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 January 2, 2013
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
On January 2, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
lamp
