Regulation Of The Minister Of Finance Number 122/fmd. 011/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 122/PMK.011/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c513d4d429081fd313233343133.html

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Back NEWS REPUBLIC of INDONESIA No. 1063, 2013 the MINISTRY of finance. Public Lessons. Religious Studies. The Scriptures. VAT. Book. Repeal.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 122/FMD. 011/2013 textbooks ABOUT General, Scripture, and textbooks OVER RELIGIOUS IMPORT and/or DELIVERY are EXEMPT FROM the IMPOSITION of VALUE ADDED TAX by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that based on the provisions of article 1 point 3 and article 2 number 4 Government Regulation Number 146 in 2000 about the import and delivery of Goods or Certain Taxable and Taxable Services or Deliverables that are exempt from the The imposition of value added tax as modified by the Government Regulation Number 38 in 2003, arranged that upon import and/or delivery of public lesson books, Scriptures, books and religious studies are exempt from the imposition of value added tax;
b. that based on considerations as referred to in letter a and to implement the provisions of article 5 the Government Regulation Number 146 in 2000 about the import and delivery of Goods or Certain Taxable and Taxable Services or Deliverables that are exempt from the imposition of value added tax as modified by the Government Regulation Number 38 in 2003, needs to set a regulation of the Minister of finance about textbooks General , Scripture, and textbooks over religious Import and/or Delivery are exempt from the imposition of value added tax;
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. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
3. The Government of the Republic of Indonesia Number 146 in 2000 about the import and delivery of Goods or Certain Taxable and Taxable Services or Deliverables that are exempt from the imposition of value added tax (State Gazette of the Republic of Indonesia Number 262 in 2000, an additional Sheet of the Republic of Indonesia Number 4064), as amended by government regulation Number 38 in 2003 (State Gazette of the Republic of Indonesia Number 79 in 2003 Additional Sheets, the Republic of Indonesia Number 4302);
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING PUBLIC LESSON books, Scriptures, and textbooks OVER RELIGIOUS IMPORT and/or DELIVERY are EXEMPT FROM the IMPOSITION of VALUE ADDED TAX.
Article 1 (1) for the import and/or delivery of public lesson books, Scriptures, and religious studies books, exempted from the imposition of value added tax.
(2) textbooks commonly referred to in subsection (1) is books of fiction and nonfiction to improve education and the nation's intelligence, which is the staple textbooks, and supporting libraries.
(3) the Scriptures referred to in subsection (1), namely: a. the Scriptures of Islam include the Koran Holy Book, including the interpretation and the translation is good as a whole or in part, and Juz Juice;
b. Protestant religious Scriptures include the Scriptures of the Old Testament and the New Testament including the interpretation and translation either in whole or in part;
c. Scripture Catholic religion include the Scriptures of the Old Testament and the New Testament including the interpretation and translation either in whole or in part;
d. the Scriptures of Hinduism include the Vedic Scriptures, Smerti, and Sruti, Upanishads, Indian epic poetry, full moon, including tafseer and translation either in whole or in part;
e. the Scriptures of Buddhism include the Tripitaka Scriptures including the interpretation and translation either in whole or in part; and f.  The other book that has been specified as the Scriptures by the Minister which organizes the Affairs of Government in the field of religion or other officials appointed by the Minister in question.
(4) the textbooks of religion referred to in subsection (1) are books of fiction and nonfiction to improve education and the nation's intelligence, which is the staple textbooks, libraries and support in the field of religion.
Article 2 (1) are not included in the notion of public textbooks as stipulated in article 1 paragraph (2), among others: a. Books Entertainment;
b. music books;
c. popular romance books;
d. books of magic;
e. ad book;
f. promotion of a business book;
g. Books catalog outside of the educational purposes of h.  Book caricature;
i. the book horoscope;
j. horror books;
k. comic books;
b.  the book of reproductions of paintings.
(2) the books referred to in paragraph (1) can be categorized as General textbooks in terms of such books has been endorsed as a general textbook by the Minister which organizes the Affairs of Government in the field of education or other officials appointed by the Minister in question.
Article 3 (1) to obtain exemption from the imposition of value added tax upon import and/or delivery of public textbooks as stipulated in article 1 paragraph (2), the Scriptures as stipulated in article 1 paragraph (3), and textbooks of religion as stipulated in article 1 paragraph (4), a private person or entity that performs the import and/or who receives delivery of textbooks General , the Scriptures, and religious textbooks are not required to have a Certificate of free (LCS) value added tax issued by the Director General of taxes.
(2) in order to obtain exemption from the imposition of value added tax upon import and/or delivery of textbooks commonly referred to in article 2 paragraph (2), a private person or entity that performs the import or accept a surrender of General textbooks are required to have a Certificate of free (LCS) value added tax issued by the Director General of taxes.
Article 4 at the time of this Ministerial Regulation entered into force, the decision of the Minister of finance Number 353/KMK. 03/2001 about the limitations of Public Lesson books, Scriptures, and textbooks Over religious Import and/or Delivery are exempt from the imposition of value added tax, revoked and declared inapplicable.

Article 5 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 August 27, 1995 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on August 27, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();