(3) The Government Project as referred to in verse (1) and verse (2) is the reconstruction and rehabilitation project of the road and the Banda Aceh bridge to the Calang Province Nanggroe Aceh Darussalam which is financed with an overseas grant that The implementation took place in 2010.
Section 3
(1) The debtors are not levied on the way in which Article 2 is required to be made available to the country.
(2) The PPN is collected and has been made to the state coffers as referred to in verse (1) may be repaid by the collected parties in accordance with the laws in the taxation field.
Section 4
The Minister ' s rules are beginning to apply to the date of the undrased.
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 April 30, 2012
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on April 30, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
ds of North Sumatra Province (NAD Province and Nias Islands) was a national disaster that received special attention from foreign parties through grant grants. overseas for the implementation of the Government project in the framework of rehabilitation and reconstruction of the region and the community life of NAD Province and the Nias Islands coordinated by the Rehabilitation And Rehabilitation Agency of the Region and the Life of the Community NAD Province and Nias Islands (BRR);
B. that in order to provide fiscal policy including the granting of Value Added Tax and Sales Tax for the Mewah Goods to support the Government project, it has been issued Decree of Finance Minister Number 239 /KMK.01/ 1996 as has been the last modified with the Decree of the Minister of Finance No. 486 /KMK.04/ 2000 as the implementation of the Government Regulation No. 42 of 1995 as amended last several times with Government Regulation Number 25 2001;
c. that given the specific characteristics of the Government project as referred to in the letter a, in order of granting of the Value Added Tax and the Sales Tax for the Mewah Goods for the Government project it has been published its own Regulation of the Minister of Finance by basing on Government Regulation No. 42 of 1995 as has been several times amended last with Government Regulation No. 25 of 2001, the Regulation of the Minister of Finance Number 121 /PMK.03/ 2009 and the applicable Regulation of the Ministry of Finance has ended in date of December 31, 2009;
D. that project of rehabilitation and reconstruction of the region and the lives of the peoples of the NAD Province and the Nias Islands after the earthquake and tsunami, as referred to in the letter a which has been implemented since 2004. the end of BRR 's tenure, still needs to continue post the end of the BRR' s tenure;
e. that in connection with the expiration of the Financial Services Ordinance as referred to in the letter c and to maintain the continuity of the granting of the facilities/Additional Income Tax and the Sales Tax of the Mewah Goods for the project The Government as referred to in the letter d, needs to be issued Regulation of the Ministry of Finance again by basing on Government Regulation No. 42 of 1995 as it has been several times amended last with Government Regulation Number 25 Year 2001;
f. that under consideration as intended in the letter a, the letter b, the letter c, the letter d, and the letter e, and to carry out the provisions of Article 4 of the Government Regulation No. 42 of 1995 as have been the last few amended times with Government Regulation No. 25 of 2001, required to establish the Finance Minister ' s Regulation on the Completion of Value Added Tax Oblivion and Sales Tax of the Mewah Goods over Government Projects in 2010 in order to Rehabilitation And Reconstruction of the Region and the Life of the Community of the Province of Nanggroe Aceh Darussalam and the Nias Islands North Sumatra Province Pascabencana Natural Earthquake and Tsunami Financed With Overseas Grants;
Given: 1. Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended last with the Act of 2009 No. 16 (State Gazette of the Republic of Indonesia 2009 No. 62, Additional Gazette Republic of Indonesia No. 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 Last modified with the 2009 Act No. 42 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Extra sheet of State Republic of Indonesia No. 5069);
3. Government Regulation No. 42 of 1995 on Customs, Customs Enforcement, Additional Income Tax and Sales Tax for the Luxury Goods, and Income Taxes in the Order of the Government Project which is financed with the Hibah or the Fund Overseas Loan (State of the Republic of Indonesia 1995 number 107, Additional Gazette Republic of Indonesia Number 3770) as has been several times amended last with the Government Regulation 2001 Number 25 (State Sheet) Republic of Indonesia in 2001 Number 48, Additional Gazette of the Republic of Indonesia Number 4092);
4. Presidential Decree No. 56/P of 2010;
DECIDED:
SET: FINANCIAL MINISTER REGULATION ON THE TREATMENT OF VALUE-ADDED TAX AND SALE TAX ON LUXURY GOODS OVER GOVERNMENT PROJECTS IN 2010 IN ORDER OF REHABILITATION AND RECONSTRUCTION OF THE REGION AND THE LIFE OF THE PROVINCE OF NANGGROE PROVINCE ACEH DARUSSALAM AND THE NIAS ISLANDS OF NORTH SUMATRA PROVINCE ARE THE NATURE OF THE EARTHQUAKE AND TSUNAMI WHICH IS FINANCED WITH FOREIGN GRANTS.
Section 1
In Regulation of this Minister, referred to by:
1. The PPN Act is the Act No. 8 of 1983 on Supplemental Taxes the Value of Goods and Services and the Sales Tax of the Luxury Goods as it has been several times amended last by Act Number 42 of 2009.
2. PPN is the Value Added Tax or Value Added Tax and Sales Tax of the Luxury Goods.
3. The next tax hit is called BKP, which is a tax-imposed item under the PPN Act.
4. The subsequent Tax Services (JKP), are the services that are taxed under the PPN Act.
5. Taxable Employers Who Are Next Called PKP, Are Taxable Employers Who Perform The Surrender Of BKP And/or JKP.
6. Major Contractors are contractors, consultants, and suppliers (supplier), including experts and coaches, appointed by overseas grants to carry out grant projects (partner partners) or binding parties. contracts with overseas grants.
Section 2
(1) PPN owed to BKP import, JKP utilization of outside Pabean Region, intangible utilization of BKP from outside Pabean Region, BKP submission, and/or JKP submission by Primary Contractor in connection with the implementation of Government projects, no Picked up.
(2) The PPN in debt to the acquisition of BKP and/or JKP by the Primary Contractor in connection with the implementation of the Government project, is not levied.
