Regulation Of The Minister Of Finance Number 202/fmd. 07/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 202/PMK.07/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51517fdc00bb27313233343437.html

BN 1570-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 1570, 2013 the MINISTRY of finance. Funds For The Results. Taxes. The allocation. The estimate.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 202/FMD. 07/2013 ABOUT ESTIMATES of the ALLOCATION of FUNDS for TAX RESULTS FISCAL YEAR 2014 with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 9 of the Government Regulation Number 55 in 2005 about the Equalization Fund, need to set rules of Finance Ministers about the estimated allocation of funds for Tax Results fiscal year 2014;
Remember: 1. Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional sheets of the Republic of Indonesia Number 3312) as amended by law No. 12 of 1994 (State Gazette of the Republic of Indonesia Number 62 in 1994, an additional Sheet of the Republic of Indonesia Number 3569);
2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic Indonesia 3263) as it has several times changed with Act No. 36 of 2008 Number (State Gazette of the Republic of Indonesia Year 2008 Number 133, State Gazette of the Republic of Indonesia an additional 4893);
3. Act No. 33 of 2004 concerning the Financial Equalization Between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438);
4. Act No. 23-year 2013 Budgetary revenue and Expenditures of the State Budget of the Republic of Indonesia Year 2014 (State Gazette of the Republic of Indonesia Number 182 by 2013, an additional State Gazette of the Republic of Indonesia Number 5462);
5. Government Regulation Number 55 in 2005 about the Equalization Funds (State Gazette of the Republic of Indonesia Number 137 in 2005, an additional Sheet of the Republic of Indonesia Number 4575);
6. Regulation of the Minister of finance Number 134/FMD. 06/2005 regarding the implementation of payments in the budget guidelines of the income and Expenditures of the State;
7. Regulation of the Minister of finance number 06/FMD. 07/2012 on the implementation and accountability of budget transfers to the region;
8. Regulation of the Minister of finance Number 145/FMD. 07/2013 about Allocating a budget Transfer to the region;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the ESTIMATED ALLOCATION of FUNDS for TAX RESULTS FISCAL YEAR 2014.
Article 1 the estimated allocation of funds for income tax results of Compulsory Private Domestic Tax (PPh WPOPDN DBH) and income tax Article 21 (PPh Pasal 21) and funds for the results of the Earth and building Tax (PBB DBH) 2014 fiscal year based upon approximate acceptance plan PPh WPOPDN and PPh Pasal 21 dan UN DBH as set forth in Act No. 23 of 2013 Budget income and Expenditure the State fiscal year 2014.

Article 2 (1) the acceptance of the State of PPh WPOPDN and PPh Pasal 21 distributed to area by 20% (twenty percent).
(2) DBH PPh WPOPDN and PPh Pasal 21 referred to in subsection (1) is shared with the following details: a. 8% (eight per cent) for the province in question; and b. 12% (twelve percent) to kabupaten/kota in the province concerned.
(3) DBH PPh WPOPDN and PPh Pasal 21 as referred to in paragraph (2) letter b is divided with the following details: a. 8.4% (eight four-tenths of a percent) for district/city where the taxpayer is registered; and b. 3.6% (three six-tenths of a percent) for the whole district/city in the province is concerned with equal parts great.
Article 3 (1) the acceptance of UN countries divided by the balance of 10% (ten percent) for the Central Government and 90% (ninety percent) for the region.
(2) acceptance of the UN is part of the Central Government of 10% (ten percent) is divided into districts/cities with the following details: a. 6.5% (six five tenths percent) distributed evenly to all district/city; and b. 3.5% (three five-tenths of a percent) distributed as incentives to the kabupaten/kota is the realization of the UN acceptance of the rural and urban sectors in the budget previously reached/exceeded the plan's acceptance.
(3) acceptance of UNITED NATIONS local government part of 90% (ninety percent) divided by the details: a. 16.2% (two tenths sixteen percent) for the province in question;

b. 64.8% (sixty-four eight-tenths of a percent) to kabupaten/kota in question; and c. 9% (nine per cent) for the cost of the poll.
(4) the portion of the cost of polling areas as referred to in paragraph (2) Letter c divided by the Directorate General of Taxes according to the sector with the balance as follows: a. the estate sector tax Objects, 40% (forty per cent) part of the area and 60% (sixty percent) the Directorate General of taxes;
b. forestry sector tax Objects, 35% (thirty-five percent) of the regional sections and 65% (sixty-five percent) of the Directorate General of Tax section; and c. the tax Object mining sector, 30% (thirty percent) of the regional sections and 70% (seventy percent) of the section of the Directorate General of taxes.
Article 4 (1) an estimate of the allocation of DBH PPh WPOPDN and PPh Pasal 21 2014 fiscal year amounting to Rp 24.836.068.276.800 (twenty-four trillion eight hundred thirty-six billion sixty-eight million two hundred seventy-six thousand eight hundred rupiah) with details as follows: a. DBH PPh WPOPDN amounting to Rp 1,471,088,200,000 (one trillion, four hundred and seventy-one billion and eighty-eight million two hundred thousand rupiah); and b. DBH PPh Pasal 21 amounting to Rp 23,364,980,076,800 (twenty-three trillion three hundred sixty four billion nine hundred eighty million seventy-six thousand eight hundred rupiah).
(2) Details the approximate DBH PPh WPOPDN allocation and income tax Article 21 each fiscal year 2014 areas listed in the Annex which is an integral part of part of the regulation of the Minister.
Article 5 the estimated allocation of DBH UN 2014 fiscal year amounting to Rp 23.852.984.469.000 (twenty-three trillion, eight hundred fifty-two billion nine hundred and eighty-four million four hundred sixty-nine thousand rupiah).

Article 6 (1) an estimate of the allocation of DBH PPh WPOPDN and PPh Pasal 21 and DBH UN 2014 fiscal year referred to in article 4 and article 5 is used as the basis for the distribution.
(2) the distribution of DBH PPh WPOPDN and PPh Pasal 21 UN DBH and implemented in accordance with the provisions of the legislation.
Article 7 the definitive allocation of DBH PPh WPOPDN and PPh Pasal 21 dan UN 2014 fiscal year DBH will be set in a regulation of the Minister of finance.

Article 8 this Ministerial Regulation went into effect on January 1, 2014.

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 December 30, 2013, the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on December 30, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();