Regulation Of The Minister Of Finance Number 107/fmd. 011/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 107/PMK.011/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5137d90510a973313233343034.html

BN 984-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 984, 2013 the MINISTRY of finance. Earnings. Taxes. Reporting. Tax Payers. The Ordinance.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 107/FMD. 011/2013 ABOUT COUNTING PROCEDURES, REMITTANCE, and reporting of INCOME TAX on the INCOME FROM the BUSINESSES that RECEIVED or OBTAINED TAX PAYERS who HAVE CERTAIN GROSS CIRCULATION with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement article 9 the Government Regulation Number 46 2013 of income tax on the income from the businesses that received or Obtained tax payers who have Certain Gross Circulation need to set Rules, Finance Minister of the Ordinance the calculation, Remittance, and reporting of income tax on the income from the businesses that received or Obtained tax payers who have Certain Gross Circulation;
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 in 1983, an additional 50 Sheet Number country number 3263) as it has several times changed with UndangUndang Number 36 in 2008 (Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
3. Government Regulation Number 94 in 2010 about Calculating taxable income and payment of income tax in the current year (State Gazette of the Republic of Indonesia Number 161 in 2010, an additional Sheet of the Republic of Indonesia Number 5183);
4. Government Regulation Number 46 2013 of income tax on the income from the businesses that received or Obtained tax payers who have Certain Gross Circulation (Gazette of the Republic of Indonesia Number 106 by 2013, an additional State Gazette of the Republic of Indonesia Number 5424);
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING the PROCEDURES for CALCULATION, REMITTANCE, and reporting of INCOME TAX on the INCOME FROM the BUSINESSES that RECEIVED or OBTAINED TAX PAYERS who HAVE CERTAIN GROSS CIRCULATION.
Article 1 In regulation of the Minister, that is: 1. the income tax act is Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 year 2008.
2. Tax Year is a period of one (1) calendar year unless Taxpayers use a fiscal year that is not the same as the calendar year.
Article 2 (1) on the income from the businesses that received or obtained tax payers who have certain gross circulation, taxed income is final.
(2) a Taxpayer who has a certain gross circulation as referred to in paragraph (1) are the Taxpayers who meet the following criteria: a. the taxpayer or Taxpayer's private person body does not include a business form; and b. receive income from businesses, not including income from employment in connection with the services are free, with the gross circulation does not exceed Rp RP 4.800.000.000 (four billion eight hundred million rupiah) in 1 (one) year tax.
(3) services with respect to work freely as referred to in paragraph (2) letter b include: a. the experts do the work free, composed of lawyers, accountants, architects, doctors, consultants, notary, appraisers, and actuaries;
b. the player music, emcee, comedian, singer, movie star, SOAP star, Star, Director, film crew, photo models, the model/models, players play, and dancers; c. sportsman;

d. Adviser, lecturer, trainer, lecturer, extension officers, and moderator;

e., researcher, author, and translator;

f. ad agency;

g. the supervisor or project manager;

h. intermediaries;

i. the officer peddlers merchandise;

j. an insurance agent; and k.  the company's distributor MLM (multilevel marketing) or direct sales (direct selling) and other similar activities.
(4) excluding tax payers private person referred to in subsection (2) is the tax payers the people doing the business activities of trade and/or service in its efforts to: a. use the means or infrastructure that can be dismantled pairs either settled or not settled; and b. using some or all of the place to the public interest which are not destined for a place of business or selling.
(5) does not include Taxpayer entity as referred to in paragraph (2) is: a. the entity the taxpayer have not been operating commercially; or b. a body of the Taxpayer within the period of 1 (one) year after operating commercially obtained gross circulation exceeding Rp RP 4.800.000.000 (four billion eight hundred million rupiah).
Article 3 (1) the imposition of income tax as referred to in article 2 paragraph (1) is based on the gross circulation of business within 1 (one) year from the last Tax Year before the year of the tax are concerned.
(2) the gross Circulation not exceeding Rp RP 4.800.000.000 (four billion eight hundred million rupiah) as referred to in article 2 paragraph (2) letter b is determined based on the gross business entirely from circulation, including from business branches, excluding gross circulation of: a. the service with respect to non work referred to in article 2 paragraph (3);

b. revenue received or earned from abroad;
c. the effort over his income had been taxed earnings are final regulations with the provisions of its own; and d.  income tax exempt as an object.
(3) in case the gross circulation of the last Tax year before the Tax Year concerned referred to in subsection (1) does not cover a period of 12 (twelve) months, the imposition of income tax referred to in subsection (1) is based on the amount of the gross Tax last Year circulation before the Tax Year concerned annualized.
(4) in the case of new Taxpayer enrolled in 2013 before the ministerial regulation tax is applicable, the imposition of income tax as referred to in article 2 paragraph (1) is based on the amount of the gross circulation from the month when the taxpayer is registered until the month before the enactment of the regulations the Minister is annualized.
(5) in the case of new Taxpayers registered since the introduction of this Ministerial Regulation, the imposition of income tax as referred to in article 2 paragraph (1) is based on the amount of the gross circulation in the first month getting income from businesses that the annualized.
Article 4 (1) the magnitude of the rate of income tax which is final as referred to in article 2 paragraph (1) is 1% (one percent).
(2) the imposition of a tax Base used to calculate the income tax which is final as referred to in article 2 paragraph (1) is the amount of the gross circulation each month, for each place of business activities.
(3) the income tax payable is calculated on the basis of the rates referred to in subsection (1) multiplied by the base of taxation referred to in paragraph (2).
Article 5 (1) in terms of the circulation of cumulative gross tax payers at some months have exceeded the amount of Rp RP 4.800.000.000 (four billion eight hundred million rupiah) in a Tax Year, tax payers remain subject to income tax rates have been determined based on the provisions referred to in article 4 paragraph (1) as of the end of the Tax Year in question.
(2) in case the taxpayer has gross circulation exceeds the amount of Rp RP 4.800.000.000 (four billion eight hundred million dollars) in a Year, Tax on the income received or earned Taxpayers in the next Tax is the income tax based on the rate of the General income tax legislation.
Article 6 (1) on the income from the businesses that received or retrieved the taxpayer as referred to in article 2 paragraph (2) are based on the provisions of the income tax Act and regulations implementation required cutting and/or collection of income tax which is not final, can be exempted from the withholding and/or collection of income taxes by the other party.
(2) exemption from withholding and/or collection of income taxes by the other party as stipulated in paragraph (1) provided through Affidavits.
(3) the free Certificate as referred to in subsection (2) issued by the head of the Tax Service Office place of Taxpayers registered on behalf of the Director General of Taxes based on the petition for tax payers.
Article 7 (1) the taxpayer referred to in article 2 paragraph (5) is based on general rate income tax act the income tax up to a period of 1 (one) year after operating commercially.
(2) in case of a period of 1 (one) year as referred to in paragraph (1) past Year Tax is concerned, the provisions referred to in subsection (1) is valid until the next Tax year end.
Article 8 (1) Taxpayers are taxed Earnings are final as referred to in article 2 paragraph (1) which organizes the bookkeeping can do compensate losses with earnings that are not subject to income tax is final.
(2) the provisions of compensation of losses referred to in paragraph (1) is: a. compensate losses do the next Tax Year starts in a row up to 5 (five) year Tax;

b. impose Tax Year income tax is final as referred to in article 2 paragraph (1), still reckoned as part of the period referred to in subparagraph a;
c. losses one year the Taxes he imposed income taxes which is final as referred to in article 2 paragraph (1), cannot be compensated in the next Tax Year.
Article 9 (1) a Taxpayer who only receive or acquire income taxed earnings are final as referred to in article 2 paragraph (1), is not required to make payments in installments of tax as stipulated in article 25 of the Act the income tax.
(2) in case the taxpayer in addition to receiving or obtaining the income taxed earnings are final as referred to in article 2 paragraph (1) also receive or earn an Income are taxed based on income tax UndangUndang general tariff, on the income taxed Income based on the general rates of compulsory tax installments paid as stipulated in article 25 of the Act the income tax.
(3) the magnitude of the installment tax as stipulated in article 25 of the Act the income tax for Taxpayers who meet the conditions as referred to in article 5 paragraph (2) the first Taxation year the taxpayer is not taxed earnings are final as referred to in article 2 paragraph (1), set the following conditions: a. for the Taxpayer as referred to in article 25 paragraph (7) letter b and subparagraph c of the income tax act , the magnitude of the tax installment is in accordance with the amount of tax installments as set forth in the regulation of the Minister of finance governing the magnitude of installment of taxes for the Taxpayer;
b. for Taxpayers other than Taxpayer referred to in letter a, the calculation of the magnitude of installment tax enacted new Taxpayer as referred to in Article 25 paragraph (7) a letter of income tax legislation.
(4) for the tax payers of personal income, the amount people neto annualized as referred to in paragraph (3) the letter b is reduced first by Taxable Income.
(5) the tax Installment as stipulated in article 25 of the Act and the income tax a tax that has been deducted or withheld and/or other parties may be credited against the income tax payable for the Tax Year in question, except for the imposition of income taxes are final.
Article 10 (1) Taxpayer is obligated to deposit the income tax payable as referred to in article 4 paragraph (3) to the post office or a bank designated by the Minister of finance, by using Tax Deposit Letter or other means of Administration is equated with Tax Deposit, which has got the Transaction Receipt Number validation by the State, the longest on the 15 (fifteen) months next after the Tax expired.
(2) the Taxpayer making the payment of income tax referred to in subsection (1) is required to convey the Notice Period income tax most 20 (twenty) days after the Tax expired.
(3) a Taxpayer who has been doing remittance income tax referred to in subsection (1), be deemed to have delivered the Notice Period income tax referred to in subsection (2), in accordance with the date of validation of the transaction Receipt Number listed on the letter of Tax Deposit.
Article 11 the Taxpayer over all or part of his income had been taxed earnings are final as referred to in article 2 paragraph (1), the liability of delivery of the notice of Annual income tax is in accordance of the provisions as set forth in Article 3 of Act No. 6 of 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 16 of 2009 , and the regulation of its implementation and its changes.

Article 12 (1) the provisions as referred to in article 2 paragraph (1) does not apply on the income of the business which is the final income tax on the basis of the provisions of the regulations.
(2) on the income received or earned a fixed form of business Taxpayers, Taxpayers referred to in article 2 paragraphs (4) and paragraph (5), as well as income from the service with respect to non work referred to in article 2 paragraph (3) and the revenue received or earned from abroad, subject to the general tariff based on the income tax act the income tax.
Section 13 of the Ordinance the calculation of income tax on the income from the businesses that received or obtained tax payers who have certain gross circulation is according the example as listed in the appendix to this Ministerial Regulation, which is part an integral part of this regulation of the Minister.

Article 14 further Provisions regarding: a. letter of tax Deposit or other means of Administration is equated with Tax Deposit as referred to in article 10 paragraph (1); b. form notice of Annual income tax referred to in article 11; and c.  procedures for exemption from withholding and/or collection of income tax as stipulated in article 6, are governed by the regulations the Director General of taxes.

Article 15 (1) Loss in January 2013 until June 2013 can be done with the compensation income not taxed income be final next Tax year.
(2) Taxpayers who perform compensation of losses referred to in paragraph (1), reports profit loss attach mandatory January 2013 until June 2013 in the notice of Annual income tax by 2013.
Article 16 (1) the provisions concerning the imposition of an income tax is final as referred to in article 2 paragraph (1), enforced the same as starting the enactment of government regulation Number 46 by 2013.
(2) the provisions regarding the reporting Period income tax Notice referred to in article 10 paragraph (2) imposed a tax period starting January 2014.
Article 17 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 July 30, 2013, the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on August 6, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn984-2013 fnFooter ();