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Regulation Of The Minister Of Finance Number 112/fmd. 011/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 112/PMK.011/2013 Tahun 2013

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STATE NEWS
REPUBLIC OF INDONESIA

No. 1004, 2013 MINISTRY OF FINANCE. The PPH Is In The Government. State's Precious Letter. International Market. TA 2013.

THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 112 /PMK.011/ 2013
ABOUT
THE GOVERNMENT ' S INCOME TAX IS BORNE BY THE INTEREST OR
REWARDS OF STATE ' S VALUABLE LETTERS PUBLISHED IN THE MARKET
INTERNATIONAL AND THIRD-PARTY INCOME FOR THE SERVICES THAT
GIVEN TO THE GOVERNMENT IN PUBLISHING AND/OR
PURCHASE RETURN/EXCHANGE OF STATE VALUABLE MAIL IN
THE 2013 BUDGET YEAR INTERNATIONAL MARKET

WITH THE GRACE OF THE ALMIGHTY GOD

FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

Weigh: a.  that under the terms as set in the Law Number 19 Year 2012 on the State Budget and Budget Year of 2013 as amended by Act No. 15 of 2013, the budget has been available. To subsidie the government's income tax on interest or reward the country's valuable mail is issued in the international market and on the third party's income for the services provided to the Government in publishing and/or purchase of the IBM Government. change/exchange of state valuable mail in international markets;
B.  that under consideration as intended in the letter a, and in order to carry out the provisions of Article 8 of the paragraph (9) of the Law No. 19 Year 2012 on the State Budget and Budget of the Year of the Budget of 2013 as amended with Act No. 15 of 2013, it needs to establish the Finance Minister 's Regulation on the Government' s Income Tax for Interest or Valuables Issued in the International Market and the Third Party ' s Income on Services awarded to the Government in Publishing and/or Purchase Return/Exchange of State Valuable Letters in the International Market of the Budget Year 2013;

Given: 1.  Law No. 24 Year 2002 on the Letter of State Debt (State Of The Republic Of Indonesia 2002 Number 110, Additional Sheet Of The Republic Of Indonesia Number 4236);
2. Act Number 17 Year 2003 on State Finance (Sheet State Republic Of Indonesia In 2003 Number 47, Additional Sheet Of State Republic Of Indonesia Number 4286);
3. Act No. 19 of 2008 on the Valuable Letter Of The State Sharia (sheet Of State Of The Republic Of Indonesia 2008 Number 70, Additional Gazette Of The Republic Of Indonesia Number 4852);
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. Finance Minister Regulation Number 228 /PMK.05/ 2010 on the Mechanism of Implementation and Accountable of the Government-Held Tax as amended by the Regulation of Finance Minister Number 237 /PMK.05/2011;
6. Finance Minister Regulation Number 236 /PMK.08/ 2012 on the Repurchase of the State Utang Letter In Foreign Valuta in the International Market;

DECIDED:

SET: THE REGULATION OF THE FINANCE MINISTER ON THE GOVERNMENT 'S INCOME TAX ON INTEREST OR REWARD THE COUNTRY' S VALUABLE LETTER PUBLISHED IN THE INTERNATIONAL MARKET AND THE THIRD PARTY ' S INCOME FOR THE SERVICES PROVIDED TO GOVERNMENTS IN PUBLISHING AND/OR REPURCHASE OF THE COUNTRY ' S VALUABLE LETTER IN THE INTERNATIONAL MARKET YEAR OF BUDGET 2013.

Article 1
(1) The income tax owed to the income of interest or in exchange for the country's most valuable mail issued in the international market is the Government's.
(2) Repayment of the third party 's income on the services provided to the Government in the issuer and/or repurchase of the country' s valuable letter in the international market is borne by the Government.
(3) The successor in the international market as referred to in verse (1) and verse (2) is the bidding and sale activities of the country's most valuable mail in foreign exchange outside of the Indonesian region.
(4) Repurchase of a country's valuable letter in the international market as referred to in paragraph (2) is the purchase of a country's valuable letter in the international market by the Government of the United States. before falling due in cash (cash buyback) and/or by exchange means (exchange offer).
(5) the country ' s valuable letter as referred to in paragraph (1) and paragraph (2) consists of:
a.   State debt letter, which is a letter of letter of recognition in the foreign exchange secured by the State of the Republic of Indonesia, in accordance with the Act of Number 24 of 2002. about the State Debt Letter; and
B.  The country's treasured letter, which is a country's worth of letters issued under the principle of sharia, as a proof of the inclusion of the country's treasured letter assets, in foreign exchange, in accordance with the Act of Law. Number 19 of 2008 on the State Shariah Letter.
(6) The income of interest or reward of a country 's valuable letter as referred to in paragraph (1) includes the disconto of the country' s precious letters published in the international market.
(7) Third Party as referred to in paragraph (2) is the third party to provide services to the government in order to publish and/or repurchase of the country ' s valuable letter in the international market among other agents sellers, exchange/exchange agents, overseas securities exchanges, fiscal agents, payer agents, rating agencies, and international law consultants, excluding local legal consultants.
(8) Earnings obtained from third parties as referred to in paragraph (2) of fee of such third party services and the payment of charges incurred in the execution of the issuer and/or purchase of the IBM Cloud Service. The country's valuable mail exchange in the international market.

Article 2
(1) Income Tax as referred to in Article 1 of paragraph (1) and paragraph (2) is the Government 's Income Tax Subsidy Shopping as referred to in the Finance Minister' s Regulation concerning the mechanism of execution and The responsibility of the government's tax is paid.
(2) The Government ' s Income Tax Subsidy as referred to in paragraph (1) is granted a budget pagu as specified in the Law Number 19 Year 2012 on the Budget and State Shopping Year of the Budget 2013 and the change.

Article 3
(1) the Minister of Finance as the State General Treasurer as the Budget Office of the Public Treasurer of the State establishes the Director General Tax c.q. Director of Compliance and Reception as the Budget User's Power to Carrying out payment of subsidised income tax on the government.
(2) Director General of Tax c.q. Director of Potency Compliance and Reception as the User of the Budget User ordered to Acting Commitment Makers and Acting Signatories To Pay their respective duties for:
a.   create a Payment Request Letter on the realization of the Government ' s Income Tax Subsidy Spending;
B.   make the Payment Warrant; and
c. deliver the Paying Warrant to the State Treasury Office, the Directorate General of the State Treasury, to obtain the Fund ' s Issuing Warrant as the implementation of the State Budget Revenue and Shopping Budget It's a government-paid tax subsidy.

Section 4
Reporting and accountability of the Government Income Tax on interest or rewards of state-issued letters published in international markets and third-party income on services provided to the Government in publishing And/or repurchase of the country's valuable mail in the international market of the Year of the Budget Year 2013, conducted by the Central Office of the Directorate General of Tax (C.q.) Director of Potency Compliance and Reception as the Budget User Power Accounting Unit over the Government ' s tax subsidy shopping accordingly Finance regarding the mechanism of execution and accountability of the Government ' s tax is borne.

Section 5
The ministerial regulation came into force from 1 January 2013 to 31 December 2013.

For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.

Specified in Jakarta
on August 1, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,

MUHAMAD CHATIB BASRI

It is promulred in Jakarta
on 6 August 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN