Regulation Of The Minister Of Finance Number 76/fmd. 03/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 76/PMK.03/2013 Tahun 2013

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Back NEWS REPUBLIC of INDONESIA No. 573, 2013 the MINISTRY of finance. The Earth and building tax. The Mining Sector. Administering.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 76/FMD. 03/2013 ABOUT EARTH and BUILDING TAX ADMINISTERING MINING SECTOR for the MINING of PETROLEUM, GAS, and GEOTHERMAL by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in accordance with the authority of the Minister of Finance of executor powers over fiscal management as provided for in article 8 of Act No. 17 of 2003 about the finances of the State , need to set provisions regarding the procedures for administering the tax building and Earth mining sector for the mining of petroleum, gas, and geothermal;
b. that with the enactment of government regulation Number 79 in 2010 about the operating cost is refundable income tax Treatment and businesses Upstream Oil and Gas, the payment of taxes of Earth and Building Oil and Gas that had become the burden of Government is changed so that it becomes a burden shared Government and contractor with the way to obtain the payment of taxes as a cost component , and with the enactment of Act No. 27 of 2003 about Geothermal Mining business license holders, Geothermal is obliged to pay a tax on its own Earth and Geothermal Buildings in accordance with the provisions of the legislation;
c. that in order to improve the efficiency and effectiveness of administering Tax Earth and mining sector for the mining of petroleum, gas, and geothermal, needs to be back on the Earth and building Tax administering mining sector for the mining of petroleum, gas, and geothermal, whether payment made through a balance transfer or performed by the Taxpayer;
d. that based on considerations as referred to in letter a, letter b, letter c and a, as well as to implement the provisions of article 11 paragraph (6) of Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994, the Minister of Finance Rules need to set about Administering the tax building and Earth mining sector for the mining of petroleum, Gas, and Geothermal;
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. 22 of 2001 concerning oil and Gas (State Gazette of the Republic of Indonesia year 2001 Number 136, an additional Sheet of the Republic of Indonesia Number 4152);
3. Act No. 27 of 2003 about geothermal (Gazette of the Republic of Indonesia Number 115 in 2003, an additional Sheet of the Republic of Indonesia Number 4327);
4. Government Regulation Number 59 in 2007 about the business activities of the geothermal (Gazette of the Republic of Indonesia Number 132 in 2007, an additional Sheet of the Republic of Indonesia Number 4767);
5. Government Regulation Number 79 in 2010 about the operating cost is refundable income tax Treatment and businesses Upstream Oil and Gas (State Gazette of the Republic of Indonesia year 2010 Number 139, an additional Sheet of the Republic of Indonesia Number 5173);
6. Presidential Decree Number 76 in 2000 about the concessions of the Geothermal Resources for Power Generation;
7. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries;
Decide: define: REGULATION of the MINISTER of FINANCE on TAX PENATAUSAHAN the EARTH and MINING SECTOR for the MINING of PETROLEUM, GAS, and GEOTHERMAL.
CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, is: 1. Budget revenue and Expenditure of the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives.
2. The Earth and building Tax hereinafter abbreviated to UN is the taxes referred to in Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994.
3. UNITED NATIONS mining sector for the mining of petroleum and Natural Gas are hereinafter referred to as UNITED NATIONS oil and natural gas are the UNITED NATIONS upon Earth and/or buildings that were in the area used for business activities in mining Petroleum and Natural Gas.
4. The UNITED NATIONS mining sector for the Geothermal mining hereafter UN Geothermal is the UNITED NATIONS upon Earth and/or buildings that were in the area that is used for Geothermal mining business activities.
5. The notice of Tax Objects hereinafter abbreviated SPOP is the form used by the taxpayer or the tax subject to report data of the object and the subject of tax tax or tax payers.
6. The annex to the notice of Tax Objects hereinafter abbreviated to LSPOP is the form used by the taxpayer or the Tax Subject to report detailed data object of taxation.
7. The notice of Tax Payable hereinafter abbreviated SPPT is a letter that is used by the Directorate General of Taxes to notify the UNITED NATIONS owed to the magnitude of the tax payers.
8. The tax statutes, Tax Letter of Earth and building further abbreviated SKP UN is the letter of the tax Provision as referred to in article 10 paragraph (2) of Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994.
9. the Value of the object of the tax hereinafter abbreviated NJOP was average price obtained from buying and selling happens reasonably, and if there is no sale and purchase transactions, NJOP is determined through a price comparison with other similar object, or the value of the acquisition of new, or the NJOP's replacement.
10. Working area is a particular area within the law for the implementation of Indonesia's mining exploration and exploitation.
11. Oil is the result of a natural process in the form of hydrocarbons in atmospheric pressure and temperature conditions in the form of liquid or solid phase, including asphalt, mineral wax or ozokerit, and bitumen derived from the mining process, but does not include deposits of coal or other solid hydrocarbons obtained from activities not related to the business activities of the petroleum and natural gas.
12. Natural Gas is the result of a natural process in the form of hydrocarbons in atmospheric pressure and temperature conditions in the form of gas phase of process mining petroleum and natural gas, including methane gas, among other coal (coal bed methan).
13. Geothermal energy is the source of the heat contained in the hot water, water vapor, and rocks along the mineral followup and other gases that are genetically everything can not be separated in a Geothermal system and its utilization for the mining process is required.
14. The UNITED NATIONS Administering the UNITED NATIONS oil and gas and Geothermal are a series of activities that includes the registration of tax objects, administering tax objects, NJOP's assessment, calculation, determination, billing and payments, the UNITED NATIONS and the United Nations Geothermal oil and natural gas.
15. Funds for the results further abbreviated DBH are funds sourced from the STATE BUDGET revenue is allocated to Regions based on numeric percentage to fund the needs of the region in the framework of the implementation of Decentralization.
16. Bank bank public perception is appointed by the Minister of finance to receive a deposit receipt of the country rather than in order of import, which includes acceptance of tax, customs and domestic acceptance instead of taxes.
CHAPTER II OBJECTS of TAX and SUBJECT to TAX OIL and GAS and UN UNITED NATIONS GEOTHERMAL article 2 (1) the object of taxation of oil and gas are the UNITED NATIONS Earth and/or building, that were in the area used for business activities in mining Petroleum and Natural Gas.
(2) the object of taxation is the Earth Geothermal UN and/or building, which is within the area which is used for Geothermal mining business activities.
(3) the area used for business activities of the mining of petroleum and Gas as intended in paragraph (1) covers an area of work or the like and the area outside the working area or areas like that is a single unit and is used for mining activities of petroleum and Natural Gas.
(4) the area used for Geothermal mining business activities as referred to in paragraph (2) covers an area of work or the like and the area outside the working area or areas like that is a single unit and is used for Geothermal mining activities.
Article 3 (1) of the Earth as stipulated in article 2 covers the surface of the Earth and the body of the Earth that exists underneath.
(2) the Earth's surface as referred to in paragraph (1) covers an area of land (onshore) and offshore waters area (offshore), used for the exploration and exploitation activities. (3) the Earth's Body as referred to in subsection (1) is part of the Earth that is under the surface of the Earth.

Article 4 of the building referred to in article 2 includes construction techniques that are planted or attached on a permanent basis in the area of land (onshore) or offshore waters area (offshore).

Article 5 (1) the subject of UN Oil Tax is the person or entity which significantly had a right to the Earth, and/or benefit upon the Earth, and/or have, mastering, and/or benefit over buildings, over UN oil & gas tax object.

(2) Subject to tax the UNITED NATIONS Geothermal is the person or entity which significantly had a right to the Earth, and/or benefit upon the Earth, and/or have, mastering, and/or benefit over buildings, over UN Geothermal tax object.
(3) Subject to the tax referred to in subsection (1) are subject to the obligation to pay the UNITED NATIONS oil and natural gas into the UNITED NATIONS oil and natural gas tax payers.
(4) Subject to the tax referred to in subsection (2) are subject to the obligation to pay the UNITED NATIONS Geothermal becoming Taxpayers UNITED NATIONS Geothermal.
CHAPTER III ADMINISTERING the UNITED NATIONS OIL and NATURAL GAS TAX OBJECT DATA and GEOTHERMAL UN article 6 (1) the subject of tax or tax payers registration tax or object updates the data object to tax oil and gas and UN UNITED NATIONS Earth's heat by way of filling the SPOP and LSPOP, with clear, correct, and complete, as well as the enclosed map. (2) LSPOP as referred to in subsection (1) is the part that is inseparable from the SPOP.
(3) the subject of taxes or Taxpayers must sign the SPOP, and for that matter not Subject to tax or tax payers who sign the SPOP, should be enclosed with a special power of attorney.
(4) the subject of the Tax or the tax payers should convey the SPOP and LSPOP as referred to in paragraph (1) to the Director General of Taxes at least thirty (30) days after the date of receipt of the SPOP and LSPOP by the subject of Taxation or tax payers.
Article 7 (1) the date of receipt of the SPOP and LSPOP by the subject of Taxation or tax payers as referred to in article 6 paragraph (4) is: a. date received directly, in terms of the SPOP and LSPOP are received directly by the subject of Taxation or tax payers; or b.  the date of delivery, postmarked in regards to SPOP and LSPOP sent by the Director General of taxes through the post.
(2) in the event that the date received is directly referred to in subsection (1), letter a or date postmarked delivery as referred to in paragraph (1) letter b is a date before January 1 of the Tax Year, then the date of receipt of the SPOP and LSPOP by the subject of Taxation or tax payers as referred to in article 6 paragraph (4) is January 1 of the Tax Year.
(3) the date and told the SPOP and LSPOP to the Director General of Taxes referred to in article 6 paragraph (4) is: a. date received directly, in terms of the SPOP and LSPOP are received directly by the Director General of taxes; or b.  the date of delivery, postmarked in regards to SPOP and LSPOP posted by the subject of Taxation or tax payers through postal. Article 8 of the tax Directorate General coordinate with the agency or agencies which organise its tasks and field management of mining business activities of petroleum, gas, and geothermal, to: a. implement the socialization about the procedures for charging and refund SPOP and UN LSPOP UN Oil and Geothermal Subject to taxes or tax payers; b. help acceleration of return and LSPOP UN SPOP oil and gas and Geothermal UN;

c. acquiring data related to charging and SPOP LSPOP UNITED NATIONS the UN Oil and Geothermal;

d. facilitating SPPT PBB oil & Gas Tax or Subject to tax payers.

Article 9 (1) in the case of the subject of Taxation or tax payers: a. do not convey the SPOP and LSPOP as referred to in article 6 paragraph (4) and once admonished in writing not delivered as specified in the letter of the word; or b. delivering the SPOP and LSPOP as referred to in article 6 paragraph (4) and on the basis of the inspection results or other information turns out to be the amount of the tax payable should be greater than the amount of tax that was calculated based on the SPOP and LSPOP, the Director General of Taxes may publish SKP UN.
(2) the amount of tax owed in the SKP UN as mentioned on paragraph (1) letter a, is the principal tax coupled with administrative fines of 25% (twenty five percent) of calculated tax.
(3) the amount of tax owed in the SKP UN as mentioned on paragraph (1) letter b, is the difference between the tax payable on the basis of the inspection results or other information with the tax payable is calculated based on the SPOP and LSPOP plus a fine administration by 25% (twenty five percent) of the difference in taxes owed.
Article 10 (1) of the tax services office administering the UNITED NATIONS objects data do oil and gas to the area of land (onshore) and the United Nations Geothermal by region County/city or region DKI Jakarta, the areas of his work include the location of the object of the tax services office or tax designated in case there are more than one Tax Services Office within one district/city.
(2) the designated Tax Services Office do a data Object to the UNITED NATIONS administering oil and gas for offshore waters area (offshore) and body of Earth.
(3) the designation of the tax services office as referred to in paragraph (1) and paragraph (2) are defined by the decision of the Director General of taxes.
CHAPTER IV the IMPOSITION of UNITED NATIONS OIL and NATURAL GAS and GEOTHERMAL UN article 11 (1) of the basic UNITED NATIONS imposition of oil and gas and Geothermal is the NJOP UN.
(2) the oil & gas and UN UN NJOP geothermal heat to the Earth's surface as stipulated in article 3 paragraph (2) is determined by the average price obtained from buying and selling happens reasonably or price comparisons with other similar objects.
(3) the UNITED NATIONS body for oil and gas NJOP Earth as stipulated in article 3 paragraph (3) is specified by the value of the substitute sale are calculated based on: a. the results of multiplication of numbers with capitalization result petroleum production and crude oil prices Indonesia; and/or b. the results of multiplication of numbers with a capitalisation of results of production natural gas and the price of natural gas.
(4) UN NJOP Earth's heat to the Earth body referred to in article 3 paragraph (3) is specified by the value of the substitute sale are calculated based on: a. the results of multiplication of numbers with a capitalisation of results the production of steam and steam prices; and/or b. the results of multiplication of numbers with a capitalisation of results of electricity production and the price of electricity.
(5) the provisions as referred to in paragraph (3) and subsection (4) are excluded for the determination of the oil & gas and UN UN NJOP geothermal heat for the body of the Earth that have not or do not have the result of production.
(6) the results of the petroleum production as referred to in paragraph (2) letter a is oil that is sold out (lifting) in one year before the Tax Year running.
(7) the results of the production of the gas referred to in subsection (3) the letter b is natural gas which is sold within one year before the Tax Year running.
(8) the result is the production of steam and/or electricity referred to in subsection (4) is a steam and/or electricity sold within one year before the Tax Year running.
(9) the oil & gas and UN UN NJOP geothermal heat for buildings is determined by the value of the new acquisition of new construction costs after deducting depreciation.
Article 12 the Minister of finance may establish the Indonesia crude oil price, the price of natural gas, the price of steam, electricity prices, and the exchange rate which is used as the basis of calculation for determination of the oil & gas and UN NJOP NJOP UN Geothermal considering the magnitude of the price and value of the exchange rate used in the BUDGET/STATE BUDGET changes.

Chapter V of the UN ASSIGNMENT of OIL and GAS and GEOTHERMAL UN Article 13 (1) the Head Office of the Ministry of Taxes referred to in article 10, specifying the magnitude of the tax owed the UNITED NATIONS over U.N. oil and gas or geothermal heat according to the State of the object of the tax on January 1, based on the SPOP and LSPOP as mentioned in article 6 by publishing SPPT. (2) the SPPT as mentioned on paragraph (1) is published no later than the end of the Tax Year in April.
(3) the Head Office of the Ministry of Taxation deliver SPPT, a copy of the SPPT, and recapitulation of the publication to the Director General of the SPPT Tax no later than the end of the Tax Year the month of May.
CHAPTER VI of the UN and the UN OIL and GAS PAYMENT GEOTHERMAL via BALANCE TRANSFER clause 14 (1) the payment of UNITED NATIONS oil and natural gas through the balance transfer applies to Taxpayers that his contract was signed prior to the enactment of government regulation Number 79 in 2010 about the operating cost is refundable and treat the income taxes on the Businesses Upstream Oil and Natural Gas.
(2) the payment of UNITED NATIONS Earth's heat through the balance transfer applies to Taxpayers who are authorized, permission Granted for Geothermal Electric Power Generation Concession Contract or Geothermal Resources, and/or contracts to buy steam or electric power before the enactment of Act No. 27 of 2003 about Geothermal.
(3) the Director General of Tax payment request UNITED NATIONS oil and natural gas and Geothermal to the Director of UN General Budget no later than the second week of June.
(4) the magnitude of the request for payment of the UN and the UN oil and Geothermal are calculated by SPPT as referred to in article 13 and/or SKP UN as stipulated in article 9.
(5) a request for payment of the UN Oil and Geothermal over UN UN SKP as mentioned on paragraph (4) consists of the principal tax referred to in article 9 paragraph (2) and/or the difference between the tax payable as referred to in article 9 paragraph (3).
(6) the Administrative Penalty referred to in article 9 paragraph (2) and paragraph (3) may not be filed request for payment as referred to in paragraph (3) as it is not included in the Government who paid by tax payers into account oil and gas and geothermal. (7) the Administrative Penalty referred to in subsection (6) must be paid by Taxpayers.
(8) the payment referred to in subsection (4) is done through the balance transfer from the account of oil and gas and Geothermal account to Bank account of perception.
CHAPTER VII TRANSFER FUNDS ORDINANCE Section 15 (1) a request for payment to the UNITED NATIONS oil and gas and geothermal as referred to in article 14 paragraph (3) are equipped with: a. a list of the statutes of the UNITED NATIONS oil and natural gas per Taxpayer, as well as a copy of the SPPT PBB SKP and/or per Taxpayer per kabupaten/kota to the area of land (onshore) and a copy of the SPPT PBB SKP and/or per Taxpayer for offshore waters area (offshore) and the body of the Earth; and

b. list of Statutes UNITED NATIONS Geothermal per Taxpayer, as well as a copy of the SPPT PBB SKP and/or per Taxpayer per kabupaten/kota.
(2) a request for payment to the UNITED NATIONS and the United Nations Geothermal oil and gas as stipulated in article 14 paragraph (3) ditembuskan to the Director General of Financial Equalization without comes with the document referred to in subsection (1).
(3) a request for payment to the UNITED NATIONS and the United Nations Geothermal oil and gas as stipulated in article 14 repaid at least: a. 6 (six) months to SPPT; or b. one (1) month to SKP the UN, since the request for payment, together with the documents referred to in subsection (1) is received in full by the Directorate General of budget.

Article 16 (1) the Director General of the research Budget over the completeness of document request for payment to the UNITED NATIONS and the United Nations Geothermal oil and gas on the basis of the documents referred to in Article 15 paragraph (1).
(2) the research referred to in subsection (1) include research documents request for payment to the UNITED NATIONS and the United Nations Geothermal Oil per Taxpayer that: a. it's been depositing part of Government; and b. have yet to deposit part of the Government.
(3) in case the taxpayer already make parts of the Government as referred to in paragraph (2) letter a, the magnitude of the oil & gas and UN UNITED NATIONS Geothermal becoming a deduction in the calculation of DBH oil & gas and natural resources natural resources DBH Geothermal.
(4) in case the taxpayer yet depositing part of Government as referred to in paragraph (2) letter b, the magnitude of the oil & gas and UN UNITED NATIONS Geothermal be a burden the Central Government.
Article 17 (1) based on the results of the research referred to in article 16 paragraph (1), the Director General of Budget balance transfer request UNITED NATIONS oil and natural gas and Geothermal to the Director of UN General Treasury with copy to the Director-General of the tax and the Director General of Financial Equalization.
(2) the Director General of Budget balance transfer request UNITED NATIONS oil and natural gas and Geothermal UN as mentioned in subsection (1) to the Director-General of the Treasury at least 15 (fifteen) working days after receipt of the request for payment of the UNITED NATIONS and the United Nations Geothermal oil and gas from the Director General of taxes.
(3) balance transfer Request the UNITED NATIONS and the United Nations Geothermal oil and gas referred to in subsection (2) may be made within four (4) stages.
(4) in the case of oil and gas and UN balance transfer request UNITED NATIONS Geothermal is implemented gradually, Director General of the budget delivered the quantity and time of payment for each stage to the Director General of taxes.
(5) the payment of the UN and the UN oil and Geothermal as referred to in paragraph (4) repaid no later than the second week of December.
Article 18 (1) in the case of document request for payment to the UNITED NATIONS oil and natural gas per Taxpayer and UN Geothermal per Taxpayer as referred to in article 15 paragraph (1) is not complete, the Director General of Budget returns a list of the statutes of the UNITED NATIONS and a copy of the SPPT PBB SKP and/or incomplete to the Director General of Taxes at least 15 (fifteen) working days after receipt of the request for payment of the UNITED NATIONS and the United Nations Geothermal oil and natural gas.
(2) the Director General of the UN Statutes List completes the Tax as well as a copy of the SPPT PBB SKP and/or returned as referred to in subsection (1) at least 15 (fifteen) working days after receipt of the return of the documents in question.
(3) based on a list of the statutes of the UNITED NATIONS as well as a copy of the SPPT and/or SKP UN furnished by the Director General of taxes referred to in paragraph (3), the Director General of Budget balance transfer payment request UNITED NATIONS oil and natural gas and Geothermal to the Director of UN General Treasury of at least 5 (five) working days after receipt of the first stage for a list of the statutes of the UNITED NATIONS as well as a copy of the SPPT and/or complete the UN from SKP Director General tax and appropriate date of phasing to the next stage.
Article 19 of the UNITED NATIONS in the settlement of payments, gas and Geothermal to the UNITED NATIONS, the Director General of Budget do in detail per-SPPT and/or SKP UN in every stage of payment.

Article 20 (1) upon request of the Director General of the payment balance transfer Budget as stipulated in article 5 clause (1), the Director General of the Treasury asked to Bank Indonesia to perform balance transfer acceptance UNITED NATIONS oil and gas and Geothermal UN Deposito 600.000411980 Number of oil and gas and geothermal Number 508.000084980 into the Bank account designated Perception.
(2) the Director General of the Treasury balance transfer request as referred to in subsection (1) at least four (4) working days after the Director General of the Treasury receives a request balance transfer payment to the UNITED NATIONS and the United Nations Geothermal oil and gas from the Director General of budget.
Article 21 in case there are changes to the data object after the tax payments to the UNITED NATIONS and the United Nations Geothermal oil and gas through the balance transfer, changes are taken into account in administering the UNITED NATIONS oil and gas and transfer funds and UNITED NATIONS Geothermal Tax next year.

Section 22 (1) based on the results of the examination, if there is less oil & gas and UN UNITED NATIONS pay the Earth's heat, lack of pay may be paid in the current year or Change STATE BUDGET STATE BUDGET next year.
(2) based on the results of the examination, if there is more oil and gas and UN UNITED NATIONS pay Geothermal, more pay can be taken into account in the payment of the UN Oil and Geothermal at the UNITED NATIONS next year.
CHAPTER VIII of the UNITED NATIONS and the UNITED NATIONS ' OIL and GAS PAYMENT GEOTHERMAL CONDUCTED by TAX PAYERS of article 23 (1) the payment of UNITED NATIONS oil and natural gas that was conducted by the Taxpayer applies to Taxpayers who signed his contract after the enactment of government regulation Number 79 in 2010 about the operating cost is refundable and treat the income taxes on the Businesses Upstream Oil and Natural Gas.
(2) the payment of UNITED NATIONS Earth's heat conducted by the Taxpayer applies to Taxpayers who have permission of geothermal concessions after the enactment of Act No. 27 of 2003 about Geothermal.
(3) the payment of the UN and the UN oil and Geothermal as referred to in paragraph (1) and paragraph (2), performed by the taxpayer through the perception of Banks appointed.
(4) the perception of Banks as referred to in paragraph (3) mandatory grant acceptance UNITED NATIONS oil and gas and Geothermal into account UN SUBRKUN KPPN number 501.000 xxxxxx on Bank Indonesia at the end of the work day.
(5) the payment of the UN and the UN oil and Geothermal as referred to in paragraph (3) using the Letters UN Tax Deposit.
CHAPTER IX the BANK'S PERCEPTION of article 24 (1) the Bank's Perception as stipulated in article 20 paragraph (1) and section 23 subsection (3) is appointed by the Director-General of the Treasury as the General Treasurer of the State Power.
(2) the payment of the UNITED NATIONS and the United Nations Geothermal oil and gas as stipulated in article 23 paragraph (3) are recorded as oil and gas and UN UN acceptance of the Earth's heat code by UN accounts of mining oil, Gas, and geothermal energy as stipulated in the regulation of the Minister of finance governing chart standard account.
CHAPTER X ASSIGNMENT and CHANNELLING FUNDS for UN UNITED NATIONS OIL and GAS and RESULTS of GEOTHERMAL Article 25 (1) of the Ordinance the calculation and determination of the allocation of temporary and definitive allocation is carried out in accordance with the regulation of the Minister of finance governing mechanism of allocating a budget transfer to the area.
(2) the procedures for channelling UNITED NATIONS oil and gas and DBH DBH UN Geothermal is implemented in accordance with regulation of the Minister of finance governing the implementation and accountability budget transfer to the area.
Article 26 (1) the Director General of Taxation deliver plan acceptance UNITED NATIONS oil and gas and Geothermal to the Director of UN'S General Budget to be used as the basis for calculation: a. Acceptance of State Tax is not launched from the natural resources of oil and gas and geothermal that will be poured in the draft STATE BUDGET; and b.  Acceptance of State Tax Instead of the natural resources of oil and gas and geothermal that will dibagihasilkan.
(2) further Provisions regarding the procedures for submission of the plan's acceptance of the UNITED NATIONS and the United Nations Geothermal oil and natural gas that is used in the calculation of the tax is not the State's acceptance of the natural resources and natural resource DBH calculations carried out in accordance with the regulation of the Minister of finance governing mechanism of allocating a budget transfer to the area.
CHAPTER XI CLOSING PROVISIONS article 27 the provisions concerning: a. the form and procedures for charging the SPOP and LSPOP as referred to in article 6;

b. issuance of SKP UN as stipulated in article 9;

c. UNITED NATIONS imposition of U.N. Oil and Geothermal as referred to in article 11; and d. the determination of the magnitude of the tax payable as stipulated in article 13, subject to the Regulations the Director General of taxes.

Article 28 at the time of validity of this regulation of the Minister, the Minister of finance Regulations No. 15/FMD. 03/2012 about Administering and Building the Earth and the Tax balance transfer mining sector for the mining of petroleum, Gas, and Geothermal, revoked and declared inapplicable.

Article 29 this Ministerial Regulation took effect after 30 (thirty) days counted from 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 April 8, 1995 the MINISTER of FINANCE of REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on 12 April 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();