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STATE NEWS
REPUBLIC OF INDONESIA
| No. 573, 2013 | MINISTRY OF FINANCE. Earth Tax and Building. The Mining Sector. The Company. |
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 76 /PMK.03/ 2013
ABOUT
EARTH TAX ENTERPRISE AND SECTOR BUILDING
MINING FOR PETROLEUM MINING, EARTH GAS,
AND GEOTHERMAL
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in accordance with the authority of the Minister of Finance as acting power over fiscal management as provided in Section 8 of the Law No. 17 of the Year 2003 on State Finance, it needs to be provided on the terms of the tax-based method Earth and the mining sector building for petroleum mining, earth gas, and geothermal;
B. that by the enactment of the Government Regulation No. 79 of 2010 on the Cost of Repatriable Operations and the Treatment of Income Tax in the Field of Upper Petroleum and Earth Gas, the payment of the Earth Tax and the Earth Oil and Gas Building As long as this is the burden of the Government being changed so that it becomes a burden with the Government and its contractors by making such tax payments as a component of the cost, and by the enactment of Act No. 27 of the Year of the Earth, The Earth's Hot Mining Effort is required to pay for itself the Earth Taxes and the Heat Building The earth is in accordance with the provisions of the laws of the laws;
c. that in order to increase the efficiency and effectiveness of the Earth Tax entrepreneurship and the mining sector building for petroleum mining, Earth gas, and geothermal, need to be rearranged regarding the order of the Earth and Building Taxes of the Earth. the mining sector for petroleum, petroleum, and geothermal mining, both of which the payment is done by the transfer of the books or done by Wajib Tax;
D. that under consideration as to the letter a, the letter b, and the letter c, and to carry out the provisions of Section 11 of the paragraph (6) of the Law No. 12 Year 1985 on the Tax of the Earth and the Building as amended by the Law. The number 12, 1994, needs to establish the Finance Minister's Regulation on the Taxation Enterprise of the Earth and the Mining Sector Building for Petroleum Mining, Earth Gas, and Earth's heat;
Given: 1. Law No. 12 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Republic of Indonesia No. 3312) as amended by Law No. 12 of 1994 (Sheet) Republic of Indonesia Year 1994 Number 62, Additional Gazette Republic of Indonesia Number 3569);
2. Act No. 22 of 2001 on Oil and Earth Gas (State Sheet of the Republic of Indonesia in 2001 Number 136, Additional Gazette Republic of Indonesia Number 4152);
3. Act Number 27 of 2003 on Geothermal (Indonesian Republic of Indonesia Year 2003 Number 115, Additional Gazette Republic of Indonesia Number 4327);
4. Government Regulation Number 59 of 2007 on the Activities of the Geothermal Effort (Sheet Country Indonesia Year 2007 Number 132, Additional Sheet Of State Republic Of Indonesia Number 4777);
5. Government Regulation No. 79 of 2010 on the Cost of Repatriable Operations and the Treatment of Income Tax in the Fields of the Upper Business of Petroleum and Earth Gas (State of the Republic of Indonesia 2010 Number 139, Additional Sheet of State Republic of Indonesia No. 5173);
6. Presidential Decree No. 76 of 2000 on the Company of Earth's Hot Resources for the Dissenters of Power Power;
7. Presidential Regulation No. 24 Year 2010 on Occupation, Duty, and Functions of the Ministry of State as well as the Susunan of the Organization, Duty, and Functions of the Ministry of State;
DECIDED:
Set: The Regulation Of The Minister Of Finance On The Penatausterity Of The Earth ' s Tax And Mining Sector Buildings For Petroleum Mining, Earth Gas, And The Heat Of The Earth.
BAB I
UMUM CONDITIONS
Section 1
In this Minister ' s Rule, which is referred to:
1. The subsequent State Shopping and Shopping Budget (APBN) is the annual financial plan of the state government approved by the People's Representative Council.
2. The Earth Taxes and the subsequent Buildings (UN) are taxes as referred to in the No. 12 Year Act of 1985 on Earth Taxes and Buildings as amended by Law No. 12 of 1994.
3. UN mining sector for Earth Oil and Earth Gas mining, the next United Nations Migas is the United Nations on Earth and/or a building that is within the area used for the activities of Earth Oil and Gas mining efforts.
4. UN mining sector for Earth's next Hot Mine is the United Nations on Earth and/or a building that is within the area used for the activities of the Earth's Hot Mine.
5. The subsequent Tax Object Notices Letter (SPOP) is a form used by the tax subject or Wajib Tax to report on tax object data and Tax Subjects or Taxes.
6. The next Tax Object Notices Attachment (LSPOP) is a form used by Tax Subjects or Taxes to report the detailed data of the tax object.
7. The subsequent Debts Tax Notice (SPPT) is a letter used by the Directorate General of Taxes to inform the United Nations that it is owed to Wajib Tax.
8. The Earth Tax Tax Decree and the subsequent Buildings of the United Nations are the Tax Decree as referred to in Article 10 of the paragraph (2) of the Law No. 12 Year 1985 of the Earth Taxes and the Buildings as amended. with Act No. 12 of 1994.
9. The current value of the Tax Object (NJOP) is the average price obtained from a reasonable buying transaction, and if there is no purchase transaction, the NJOP is determined by comparison of the price with the object other similar types, or value of new acquisition, or NJOP Replacement.
Ten. The Working Area is a particular area within the Indonesian mining law area for the implementation of exploration and exploitation.
11. Petroleum is a natural process of hydrocarbons that are under pressure and atmospheric temperatures of liquid or solid phase, including asphalt, mineral wax or ozokerite, and bitumen obtained from the mining process, but it is not. including coal or other solid-shaped hydrocarbon deposits obtained from activities that are not related to the activities of petroleum and gas business ventures.
Twelve. Gas Earth is a natural process of hydrocarbons in the pressure and atmospheric temperature of the gas phase, which is derived from the petroleum and gas-mining processes, including coal bed methan.
Thirteen. Geothermal is a source of heat energy that is contained in hot water, water vapor, and rocks along with the mineral and other gases that are genetically inseparable in an Earth's heat system and for the use of it. the mining process.
14. The UN' s company of the United Nations Migas and the United Nations Hot Earth is a series of activities that include the registration of tax objects, the administration of tax objects, NJOP's assessment, calculation, designation, payment, and billing of the United Nations Migas and the United Nations Hot Earth.
15. The funds for the results of the subsequent DBH were funds sourced from the APBN revenue allocated to the Regions by percentage points to fund the needs of the area in order for the implementation of the decentralization.
-16. The Bank Perception is a public bank appointed by the Minister of Finance to accept the acceptance of the state's acceptance not in the order of imports, which includes tax receipts, domestic excise and non-tax revenues.
BAB II
TAX OBJECTS AND TAX SUBJECTS
UN MIGAS AND THE UN HEAT EARTH
Section 2
(1) The UN tax object Migas is the earth and/or building, which is within the area used for the activities of the Earth Oil and Gas mining efforts.
(2) The Earth's Hot United Nations tax object is the Earth and/or building, which is within the area used for the activities of the Earth's heat mining efforts.
(3) The area used for the Earth and Earth Gas mining business activities as referred to in paragraph (1) includes the Workspace or region of the like and region outside of the Working Area or similar area of the region is a single unit and is used for Earth Oil and Gas mining activities.
(4) The area used for the Earth's Hot mining business activities as referred to in paragraph (2) includes the Workspace or region of the like and the region outside of the Workspace or similar area that is one unity and used for Earth ' s Hot Mining activities.
Article 3
(1) The Earth as referred to in Article 2 includes the Earth ' s surface and the body of the earth that is below it.
(2) The surface of the Earth as referred to in verse (1) includes mainland areal (onshore) and offshore water areal (offshore), which are used for exploration and exploitation activities.
(3) The body of the earth as referred to in verse (1) is the part of the earth that is below the earth ' s surface.
Section 4
The building as referred to in Article 2 includes engineering construction planted or embedded in fixed ground areas (
onshore) or offshore water areal (
offshore).
Section 5
(1) The United Nations Tax Subject Migas is a person or body that is in real possession of the earth, and/or benefits of the earth, and/or owns, controls, and/or benefits of building, over the UN tax object Migas.
(2) The Earth's Hot United Nations Tax Subject is a person or body that is in real possession of the earth, and/or benefits of the earth, and/or owns, controls, and/or benefits of building, over the tax object The Geothermal United Nations.
(3) The subject of Tax (s) as referred to in paragraph (1), which is subject to the obligations of paying the UN Migas to the United Nations Taxpayer Migas.
(4) The subject of the Tax is referred to in verse (2) which is subject to the UN Hot United Nations ' pay obligations to the United Nations Tax of the Earth.
BAB III
UN MIGAS TAX OBJECT data COMPANY
AND THE UN GEOTHERMAL UN
Section 6
(1) Tax Subjects or Taxes performing the registration of tax objects or updates of UN Migas and United Nations tax object data on how to charge SPOP and LSPOP, clearly, properly, and complete, as well as on map lamplabations.
(2) LSPOP as referred to in paragraph (1) is an inseparable part of SPOP.
(3) The Tax Subject or Taxpayer Tax must sign the SPOP, and in terms of not the Tax Subjects or Vajib Taxes signing the SPOP, must be lamped with the Special Power Letter.
(4) Tax Subjects or Taxes must deliver SPOP and LSPOP as referred to in paragraph (1) to the Director General of the Tax slowest 30 (thirty) days after the date of the receipt of SPOP and LSPOP by Tax Subject or Mandatory Tax.
Section 7
(1) The date of the receipt of SPOP and LSPOP by the Tax Subjects or Taxes as referred to in Article 6 of the paragraph (4) is:
a. date received directly, in terms of SPOP and LSPOP received directly by Tax Subject or Tax Wajib; or
B. the delivery postal stamp date, in terms of SPOP and LSPOP sent by Director General Tax via post.
(2) In terms of the date received directly as referred to in paragraph (1) letter a or the delivery postal stamp date as referred to in paragraph (1) the letter b is the date before 1 January of the Tax Year, then the date The Accepts of SPOP and LSPOP by Tax Subjects or Taxes as referred to in Article 6 of the paragraph (4) are the 1st January of the Tax Year.
(3) The date of which is being SPOP and LSPOP to the Director General of the Tax as referred to in Article 6 of the paragraph (4) is:
a. the date received directly, in terms of SPOP and LSPOP received directly by the Director General of Tax; or
B. the delivery postal stamp date, in terms of SPOP and LSPOP sent by Tax Subject or Wajib Tax via post.
Section 8
The Directorate General of Tax is coordinating with the body or agency whose field of duty and authority organizes the management of petroleum, Earth, and geothermal mining business activities, for:
a. exercise socialization of the manner of charging and return of SPOP and the UN LSPOP Migas and United Nations Hot Earth to Tax Subjects or Taxes;
B. assist the acceleration of the return of SPOP and the UN LSPOP Migas and the United Nations Hot Earth;
c. obtaining data related to SPOP charging and UN LSPOP Migas and United Nations Hot Earth;
D. facilitate the delivery of the UN SPPT Migas to the Tax Subjects or Taxes Tax.
Section 9
(1) In terms of Tax Subjects or Taxes Tax:
a. not to address SPOP and LSPOP as referred to in Section 6 of the paragraph (4) and after being reprimanded in writing is not delivered as specified in the Letter of Tegoran; or
B. deliver SPOP and LSPOP as referred to in Section 6 of the paragraph (4) and based on the results of the checks or other captions it turns out that the amount of tax that should be owed is greater than the amount of tax calculated based on SPOP and LSPOP,
The Director General of Tax can publish the UN SKP.
(2) The amount of taxes owed in the UN SKP as referred to in paragraph (1) the letter a, is the tax staple plus the administration fine of 25% (twenty-five percent) calculated from the tax staple.
(3) The amount of taxes owed in the UN SKP as referred to in paragraph (1) letter b, is a debt-owed margin based on the results of other checks or statements with the owed tax calculated based on SPOP and LSPOP coupled with an administration fine of 25% (twenty-five percent) of the debt-owed tax margin.
Article 10
(1) The Office of Tax Services conducts the administration of UN object data Migas for the mainland area (onshore) and the United Nations Hot Earth based on the district/city area or the DKI region of Jakarta, whose work region includes the object of the object The tax or office tax office is appointed in terms of more than one Tax Service Office in a single district/city.
(2) The designated Tax Services Office conducts the administration of United Nations Object Migas data for offshore water areal (offshore) and the body of the earth.
(3) The appointment of a Tax Service Office as referred to in paragraph (1) and paragraph (2) is specified with the Decision of Director General of Tax.
BAB IV
UN CONTROL MIGAS
AND THE UN GEOTHERMAL UN
Section 11
(1) The UN imposition of the United Nations Migas and the United Nations Hot Earth is NJOP.
(2) NJOP The United Nations Migas and the United Nations Hot Earth for the Earth's surface as referred to in Article 3 of the paragraph (2) determined through the average price obtained from a reasonable sale of the purchase transaction or comparison of the price with the Another kind of object.
(3) The UN NJOP Migas for the earth body as referred to in Article 3 of the paragraph (3) is determined through a substitute selling value calculated based on:
a. multiplication of capitalization figures with the result of petroleum production and Indonesia ' s crude oil prices; dan/or
B. Your multiplication rate is the capitalization of the Earth's gas production and the price of the Earth's gas.
(4) The Earth Hot United Nations NJOP for the Earth body as referred to in Article 3 of the paragraph (3) is determined by the value of the replacement for the replacement calculated based on:
a. the multiplication of capitalization figures with the result of steam production and the price of steam; and/or
B. Your multiplication numbers are capitalized with the result of electricity production and electricity prices.
(5) The provisions as referred to in paragraph (3) and paragraph (4) are excluded for the determination of the NJOP UN Migas and the United Nations Hot Earth for the body of the earth who have not or have no production results.
(6) The results of the oil production as referred to in the verse (3) of the letter a sold (lifting) earth were sold in a year before the Year of the Tax Year.
(7) The output of the Earth's gas as referred to in verse (3) the letter b is the gas of the earth sold in a year before the Year of the Year Tax.
(8) The output of steam and/or electricity as referred to in verse (4) is the vapour and/or electricity sold in a year before the Year of Tax is running.
(9) UN NJOP Migas and United Nations Hot Earth for buildings are determined through the value of a new acquisition of the cost of new development after being reduced depreciation.
Article 12
The Finance Minister may set Indonesia ' s crude oil prices, earth gas prices, vaping prices, electricity prices, and curs used as the basis for calculation for NJOP UN Migas and NJOP United Nations Hot NJOP by considering magnitude the price and value of the kurs used in APBN/APBN Changes.
BAB V
UN DESIGNATION MIGAS
AND THE UN GEOTHERMAL UN
Section 13
(1) The Head of the Tax Services Office as referred to in Article 10, sets the magnitude of the debt owed to the UN Migas or United Nations Hot Earth according to the state of the tax object on 1 January based on SPOP and LSPOP as referred to in Article 6 by publishing the SPPT.
(2) The SPPT as referred to in paragraph (1) is published the slowest end of April of the Tax Year.
(3) The Head of the Tax Services Office delivered the SPPT, a copy of the SPPT, and the recapitulation of the SPPT issuance to the Director General of Tax is the slowest end of May of Tax Year.
BAB VI
UN PAYMENTS MIGAS AND THE UNITED NATIONS GEOTHERMAL
THROUGH THE DAHLEBOOK
Section 14
(1) UN payment of Migas through its transfer applies to Wajib Tax whose contract was signed before the enactment of the Government Regulation No. 79 of 2010 on the Cost of Payable Operations and the Tax Payable Income in the Field of Upper Oil and Earth Gas.
(2) The United Nations Payment of the Earth through its transfer applies to the Governing Tax which has the Power, the Earth's Hot Enterprise Permit for the Dissenters of the Earth, and/or the Uap Purchase Contract. or Electric Power before the enactment of Law No. 27 of 2003 on the Geothermal.
(3) The Director General of Tax submitted the UN payment request Migas and the United Nations Hot Earth to the Director General of the slowest Budget of the second week of June.
(4) The pay request of the United Nations Migas and the United Nations Hot Earth is calculated based on the SPPT as referred to in Article 13 and/or the UN SKP as referred to in Article 9.
(5) UN Secretary of the United Nations payment request and the United Nations Hot United Nations on SKP as referred to in paragraph (4) consists of a tax staple as referred to in Article 9 of the paragraph (2) and/or the tax difference in debt as referred to in this section. Article 9 of the paragraph (3).
(6) The administration of the administration as referred to in Section 9 of the paragraph (2) and the paragraph (3) cannot be submitted for the payment request as referred to in paragraph (3) as it is not included in the section of the government that is specified by Wajib Tax (s) to the Migas accounts and Earth's heat.
(7) The administration denda as referred to in paragraph (6) must be paid alone by Wajib Tax.
(8) The payments as referred to in paragraph (4) are conducted through the transfer of the Migas account and the Earth's Hot Account to the Perception Bank account.
BAB VII
ORDER THE DAHDAHBUKUAN MANNER
Section 15
(1) The UN payment request for the Migas and Hot Earth as referred to in Article 14 of the paragraph (3) is equipped with a document:
a. List of UN Decree Migas per Wajib Tax as well as copies of SPPT and/or UN SKP per Mandatory Tax per district/city for landmass (onshore) and copies of SPPT and/or UN SKP per Wajib Tax for offshore (offshore) and body water areal earth; and
B. List of United Nations Resolve Cloud Services per Mandatory Tax as well as a copy of the SPPT and/or UN SKP per Wajib Tax per district/city.
(2) The UN payment request for Migas and the United Nations Hot Earth as referred to in Article 14 of the paragraph (3) is exhaled to the Director General of the Financial Balance without being supplemented by the document as referred to in paragraph (1).
(3) UN payment request Migas and United Nations Hot Earth as referred to in Article 14 of the slowest lunacy:
a. 6 (six) months for the SPPT; or
B. 1 (one) month for the UN SKP,
since the payment request, as well as the document as referred to in paragraph (1) is fully accepted by the Budget General Directorate.
Article 16
(1) The Director General of the Budget conducts research on the completion of the United Nations payment request document Migas and the United Nations Hot Earth based on the document as referred to in Article 15 of the paragraph (1).
(2) The research referred to in paragraph (1) includes research on UN payment request document Migas and the United Nations Geothermal Cloud per Wajib Tax which:
a. has already given the government part; and
B. It hasn't sealed the government part.
(3) In terms of the Tax Wajib already irtored the part of the government as it is referred to in paragraph (2) the letter a, the magnitude of the United Nations Migas and the United Nations Hot Earth into a calculation factor in the calculation of DBH Natural Resources Migas and DBH Resource The Earth's Hot Earth.
(4) In the case of Wajib Tax not to provide the government part as referred to in paragraph (2) letter b, the magnitude of the United Nations Migas and the United Nations Hot Earth is becoming a central government burden.
Article 17
(1) Based on the results of the research as referred to in Article 16 of the paragraph (1), the Director General of the Budget submitted the request for the UN transfer of the Migas and the United Nations Hot Earth to the Director General of the Treasury with the busan to Director General of Tax and Director General of Financial Balance.
(2) The Director General of the Budget delivered the request of the United Nations Migas and the United Nations Hot Earth as referred to in paragraph (1) to the Director General of the Treasury at least 15 (fifteen) business days after the receipt. UN payment requests for the United Nations Migas and the United Nations Hot Earth from Director General Tax.
(3) The request of the UN transfer of the United Nations Migas and the United Nations Hot Earth as referred to in paragraph (2) can be done in 4 (four) stages.
(4) In regard to the request of UN transfer of the United Nations Migas and the United Nations Hot Earth was implemented gradually, the Director General of the Budget delivered the quantity and time of payment for each stage to the Director General of Taxes.
(5) United Nations Payment of Migas and United Nations Hot Earth as referred to in paragraph (4) is the slowest of the second week of the month of December.
Section 18
(1) In the case of UN payment request document Migas per Wajib Tax and United Nations Hot Earth per Wajib Tax as referred to in Article 15 paragraph (1) is not complete, the Director General of the Budget returns the UN Decree List and Incomplete copy of the SPPT and/or UN SKP to the Director General of Tax (15) (fifteen) working days after the receipt of the United Nations payment request Migas and the United Nations Hot Earth.
(2) The Director General of Tax complements the United Nations Decree List as well as a copy of the IBM SPPT and/or the UN SKP that is returned as referred to in paragraph (1) at least 15 (fifteen) business days after the receipt of the document return You mean
(3) Based on the UN Decision List as well as the UN SPPT and/or SKP copies that have been supplemented by the Director General of Tax as referred to in paragraph (3), the Director General of the Budget delivered the request for payment of the payment UN Migas and United Nations Hot Earth to the Director General of the Treasury the slowest 5 (five) working days for the first stage after the receipt of the UN Decree as well as the complete copy of the UN SPPT and/or SKP of the Director General of Tax and appropriate The date of the stage for the next stage
Article 19
In the completion of UN payments Migas and the United Nations Hot Earth, the Director General of the Budget performs in detail per-SPPT and/or the UN SKP in every stage of payment.
Article 20
(1) Based on the request of the payment of the payment from the Director General of the Budget as referred to in Article 17 of the paragraph (1), the Director General of the Treasury requests to the Bank of Indonesia to conduct its acceptance of the receipt UN Migas and United Nations Hot Earth from Kening Migas number 600,000411980 and Earth Heat Number 508,000084980 to a designated Perception Bank account.
(2) The Director General of the Treasury addresses the transfer request as referred to in paragraph (1) the slowest 4 (four) business days after the Director General of the Treasury received the request for the transfer of the UN payment Migas and United Nations Heat Earth from the Director General of the Budget.
Section 21
In the event of a change in the data of the tax object following the payment of United Nations Migas and the United Nations Hot Earth through its transfer of books, the change is calculated in the company's company and the United Nations ' waste interest of Migas and the United Nations Hot Earth in the Year of Tax. next.
Section 22
(1) Based on the results of the examination, if there is less pay UN Migas and the United Nations Hot Earth, the less pay may be paid in the APBN of the next year 's change or the next year' s APBN.
(2) Based on the results of the examination, if there is a more pay UN Migas and the United Nations Hot Earth, it is more paid to be taken into account in the payment of the United Nations Migas and the United Nations Hot Earth the following year.
BAB VIII
UN PAYMENTS MIGAS AND THE UNITED NATIONS GEOTHERMAL
WHICH IS DONE ALONE BY TAXPAYER
Section 23
(1) United Nations Payment of Migas committed by Wajib Tax applies to Wajib Tax whose contract is signed following the enactment of the Government Regulation No. 79 of 2010 on the Cost of Payable Operations and Treat the Income Tax in the Field of Upper Oil and Earth Gas.
(2) The United Nations Payment of the Earth conducted alone by Wajib Tax applies to the Tax Wajib which has the Earth's Hot Company clearance after the enactment of Law No. 27 of the Year 2003 on Earth's Heat.
(3) United Nations Payment of Migas and United Nations Hot Earth as referred to in paragraph (1) and paragraph (2), carried out by Wajib Tax through the designated Perception Bank.
(4) The Perception Bank as referred to in paragraph (3) is required to bestow UN acceptance of Migas and the United Nations Hot Earth into the SUBRKUN account KPPN number 501,000xxxx at the Bank of Indonesia at the end of the day of the work concerned.
(5) United Nations Payment of Migas and United Nations Hot Earth as referred to in paragraph (3) using the United Nations Tax Deposits Letter.
BAB IX
BANK PERCEPTION
Section 24
(1) The Perception Bank as referred to in section 20 paragraph (1) and section 23 paragraph (3) is appointed by the Director General of the Treasury as the State of the General Treasurer of the State.
(2) The Payment of the United Nations Migas and the United Nations Hot Earth as referred to in Article 23 of the paragraph (3) is noted as the acceptance of the United Nations Migas and the United Nations Hot Earth with the United Nations account codes of Petroleum Mining, Earth Gas, and Earth's Hot Energy as is referred to in the Financial Minister ' s Ordinance governing the standard account chart.
BAB X
ALLOCATION AND DISTRIBUTION OF FUNDS FOR THE RESULTS
UN MIGAS AND THE UN HEAT EARTH
Section 25
(1) The order of the calculation and designation of temporary allocation and the definitive allocation is exercised in accordance with the Regulation of the Minister of Finance which governs regarding the mechanism of allocating the transfer budget to the area.
(2) The United Nations DBH delivery method Migas and DBH the United Nations Hot Earth is carried out in accordance with the Regulation of the Minister of Finance which governs regarding the implementation and accountability of the transfer budget to the area.
Section 26
(1) The Director General of Tax convees the UN acceptance plan Migas and the United Nations Hot Earth to the Director General of the Budget for use as the basis of calculation:
a. The pagu Reception of the State is Not the Tax of the Natural Resources of Migas and the Geothermal Earth that will be poured in the APBN Design; and
B. Acceptance of the State is Not the Tax of the Natural Resources of Migas and the Earth ' s Heat to be reproduced.
(2) More terms on the manner of the delivery of the United Nations Migas and United Nations acceptance plan which is used in the calculation of the State Reception Not the Tax of Natural Resources and the calculation of DBH Natural Resources was implemented in accordance with the Finance Minister ' s Regulation which regulates the mechanism of organizing the transfer budget to the area.
BAB XI
CLOSING PROVISIONS
Section 27
Conditions for:
a. form and layout of SPOP charging and LSPOP as referred to in Article 6;
B. UN SKP issuer as referred to in Article 9;
c. UN imposition of Migas and United Nations Hot Earth as referred to in Article 11; and
D. the definition of the debt tax is owed as referred to in Article 13,
is set up with the Regulation of the Director General of Tax.
Section 28
At the time the Minister ' s Ordinance is in effect, the Regulation of the Minister of Finance Number 15 /PMK.03/ 2012 on the Entrepreneurship and Withdrawal Of The Earth Taxes And The Mining Sector Building For Petroleum, Earth Gas, and Earth Gas Mining, revoked and declared not applicable.
Article 29
The Regulation of the Minister comes into force after 30 (thirty) days from the date of the promultable.
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 April 8, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 12 April 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
