Regulation Of The Minister Of Finance Number 206/fmd. 011/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 206/PMK.011/2012 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51521d5340907c313233343438.html

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Back NEWS REPUBLIC of INDONESIA No. 1264, 2012 RULES the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 206/FMD. 011/2012 ABOUT the DETERMINATION of the PORTION OF INCOME in RESPECT of the EMPLOYMENT of EMPLOYEES of the DAILY and WEEKLY AS WELL AS OTHER PERMANENT EMPLOYEES are NOT SUBJECT to INCOME TAX WITHHOLDING with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the magnitude of the Earnings are not Taxable as set forth in article 7 paragraph (1) of Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 of the year 2008telah do adjustments with Finance Minister Regulation Number 162/FMD. 011/2012 about the magnitude of the Adjustment is not Taxable Income;
b. that based on the explanation of the provisions of article 21 and paragraph (4) of Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 in 2008, the determination of the magnitude of the part of the daily and weekly employee income, as well as other permanent employees not subject to withholding income tax, noting the magnitude of the Earnings are not Taxable;
c. that based on considerations as referred to in letter a and letter b, adjustments need to be made against the magnitude of the part of the daily and weekly employee income, as well as other permanent employees are not subject to income tax deductions as provided in the regulation of the Minister of finance in the Number 254/FMD. 03/2008 regarding the determination of the Portion of income in respect of the Employment of employees of the daily and weekly as well as other Permanent Employees are not subject to income tax Deductions;
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 21 and paragraph (4) of Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 in 2008, the need to set a regulation of the Minister of finance concerning the determination of the Portion of income in respect of the Employment of employees of the daily and weekly as well as other Permanent Employees are not subject to income tax Deductions;
Remember: 1. 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 of Indonesia Number 3263) as it has several times changed with Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
2. Regulation of the Minister of finance Number 162/FMD. 011/2012 about the magnitude of the Adjustment is not Taxable Income;
Decide: define: REGULATION of the MINISTER of FINANCE CONCERNING the DETERMINATION of the PORTION OF INCOME in RESPECT of the EMPLOYMENT of EMPLOYEES of the DAILY and WEEKLY AS WELL AS OTHER PERMANENT EMPLOYEES are NOT SUBJECT to INCOME TAX WITHHOLDING.
Article 1 Limits the gross income received or accrued daily and weekly employees, as well as other permanent employees as stipulated in article 9 paragraph (4) of Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 in 2008, up to the amount of Rp RP 200,000 (two hundred thousand rupiah) a day is not subject to income tax withholding.

Article 2 the provisions referred to in article 1 shall not apply in the event of: a. Cumulative gross income within 1 (one) calendar month exceed Rp RP 2.025.000 (two million twenty-five thousand rupiah); or b. the earnings paid on a monthly basis.
Article 3 conditions as referred to in article 1 and article 2 is not applicable on the income in the form of honorarium or Commission is paid to the vendor of the goods and the attendant on duty outside insurance.

Article 4 further Provisions regarding the procedures for the calculation of income tax for the employees of the daily and weekly as well as other irregular employees, subject to the Regulations the Director General of taxes.

Article 5 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance Number 254/FMD. 03/2008 regarding the determination of the Portion of income in respect of the Employment of employees of the daily and weekly as well as other Permanent Employees not subject to Withholding income tax, revoked and declared inapplicable.

Article 6 this Ministerial Regulation went into effect on January 1, 2013.

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 17, 2012, MINISTER of FINANCE of REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on December 17, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();