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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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ed by the Director General of Tax.

Section 4
At the time the Ordinance of the Minister is in effect, the Decree of the Minister of Finance Number 353 /KMK.03/2001 on the Limitation of the Book of Common Lessons, the Scriptures, and the Books of Religious Lessons over Import and/or its Inclusion Are Freed From The Introduction Of The Tax The Value Added, revoked and stated does not apply.

Section 5
The rules of the Ministry are effective on the date of the promulgations.
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 August 27, 2013
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

MUHAMAD CHATIB BASRI

Promulgated in Jakarta
on August 27, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN


BLIC OF INDONESIA,

Weigh: a.  that under the terms of Section 1 of the number 3 and Section 2 of the number 4 of the Government Regulation No. 146 of the Year 2000 on Import and/or the Submission Of Certain Taxable Goods and Or The Submission Of Certain Taxable Services That Are Released From The Introduction Of The Tax Value added as amended by Government Regulation No. 38 of 2003, provided that upon import and/or submission of public textbooks, scriptures, and religious instruction books are exempt from the imposition of the Value Added Tax;
B.   that based on consideration as referred to in the letter a and to implement the provisions of Article 5 of the Government Regulation No. 146 Year 2000 on Imports and or Surrender of certain taxable goods and or the Surrender of the Services Tax Certain of the Supplemental Tax Enhancements as amended by Government Regulation No. 38 of 2003, need to establish the Finance Minister's Regulation on the Book of the General Lessons, the Scriptures, and the Book of Lessons. The Religion above the Import and/or Submission Is Released From The Introduction Of An Additional Tax. Value:
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 Law Number 16 Of 2009 (Sheet State Of The Republic Of Indonesia In 2009 Number 62, Additional Leaf Of State Republic Of Indonesia Number 4999);
2. Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Several times were changed last with Act No. 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Extra Gazette of the Republic of Indonesia Number 5069);
3. Indonesian Government Regulation No. 146 Year 2000 on Import and Surrender Of Certain Taxable Goods and Or The Submission Of Certain Taxable Services Released From The Introduction Of The Value-added Tax (the Republic Of State Sheet) Indonesia Year 2000 Number 262, Additional Gazette of the Republic of Indonesia No. 4064), as amended by Government Regulation No. 38 of 2003 (Indonesian Republic of Indonesia Year 2003 Number 79, Additional Gazette of the Republic of Indonesia) Indonesia Number 4302);

DECIDED:
Establish: FINANCE MINISTER REGULATIONS ON PUBLIC TEXTBOOKS, SCRIPTURES, AND RELIGIOUS TEXTBOOKS ON IMPORTS AND/OR ITS INCLUSION IS EXEMPT FROM THE IMPOSITION OF VALUE-ADDED TAXES.

Section 1
(1) Over the import and/or submission of public textbooks, scriptures, and religious textbooks, are exempt from the imposition of Value Added Tax.
(2) The general lesson books as referred to in verse (1) are fictional and nonfiction books to enhance the education and intelligence of the nation, which are the principal textbooks, the visitors and the literature.
(3) The scripture as referred to in paragraph (1) is:
a.   The sacred book of Islam encompasses the scripture, including its interpretation and translation both in whole and in part, and Jus Amma;
B.   The Protestant Christian scriptures include the scriptures of the Old Testament and the New Testament including both the interpretation and the translation both as well as in part;
C.   The Catholic scriptures include the scriptures of the Old Testament and the New Testament including the interpretation and the translation both as well as in part;
D.   The Hindu scriptures include the Vedic scriptures, Smerti, and Sruti, Upanisad, Itihasa, Purnama, including the interpretation and translation of both as well as in part;
e.   The Buddhist scriptures include the Tripitaka holy book including the interpretation and translation of both as well as in part; and
f.   Other books that have been established as scripture by ministers who are organizing government affairs in the field of religion or other officials appointed by the minister are referred to.
(4) The books of religious instruction as referred to in verse (1) are books of fiction and nonfiction to enhance the education and intelligence of the nation, which are the principal textbooks, the visitors and the literature in the field of religion.

Section 2
(1) Not included in the notions of general textbooks as referred to in Article 1 of paragraph (2) among others:
a.   entertainment book;
B.   music book;
c. Popular romance books;
D.   magic book;
e.   advertisement book;
f.   a promotional book of a venture;
G.   catalog books outside of educational purposes
h.   caricature book;
i.   book horoscope;
J.   horror book;
No,   comic book;
I.   Book reproduction.
(2) Books as referred to in verse (1) can be categorized as general textbooks in terms of the books it has been passed as a general textbook by the minister hosting government affairs in the field of education or any other official appointed by the minister in question.

Section 3
(1) To obtain the release of the Value of Value Added Tax upon the import and/or submission of general textbooks as referred to in Article 1 of the paragraph (2), the scripture is referred to in Article 1 of the paragraph (3), and the textbooks A religion as defined in Section 1 of the paragraph (4), persons or persons who do import and/or receive the submission of public instruction books, scriptures, and religious textbooks are not required to have a Letter of Interest. Free (SKB) Value Added Tax issued by the Director General of Tax.
(2) To obtain the release of the Value of Value Added Tax upon the import and/or submission of general textbooks as referred to in Section 2 of the paragraph (2), private or body persons who do import or accept the submission General textbooks are required to have the Value Added Free Letter (SKB) The Value Added Tax issu