Regulation Of The Minister Of Finance Number 63/fmd. 011/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 63/PMK.011/2012 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51678f7620bbd3313233353234.html

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Back NEWS REPUBLIC of INDONESIA No. 474, 2012 RULES the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 63/FMD. 011/2012 ABOUT the TREATMENT of VALUE ADDED TAX and SALES TAX OVER LUXURY GOODS OVER a GOVERNMENT PROJECT in 2010 in the FRAMEWORK of REHABILITATION and RECONSTRUCTION of the AREAS and PEOPLES LIVES ACEH PROVINCE and NIAS, NORTH SUMATRA ISLANDS POST NATURAL DISASTERS of EARTHQUAKE and TSUNAMI which FINANCED with GRANTS ABROAD with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of REPUBLIC of INDONESIA , Considering: a. that the natural disasters of earthquake and tsunami in Aceh province and Nias, North Sumatra Islands (province of NAD and Nias Islands) is a national disaster that got special attention from foreigners through the granting of foreign grants for the implementation of Government projects in the framework of rehabilitation and reconstruction of the region and the community life of the province and Nias Islands which NAD is coordinated by the Agency of rehabilitation and Rekonstuksi regions and community life of the province of NAD and Nias (BRR) Islands;
b. that in order the grant of fiscal policy including the granting of facilities/treatment of value added tax and sales tax over luxury goods to support Government projects, has published the decision of the Minister of finance Number 226/KMK. 01/1996 as it has several times changed with the decision of the Minister of finance Number 486/KMK. 04/2000 as the implementation of the Government Regulation Number 42 in 1995 as last amended several times with the Government Regulation number 25 in 2001;
c. that given the particular characteristics of the project the Government referred to in letter a, within the framework of granting facilities/treatment of value added tax and sales tax over luxury goods for the Government project has published its own Finance Minister with Regulation basing on the Government Regulation Number 42 in 1995 as last amended several times with the Government Regulation number 25 2001, i.e. Regulation of the Minister of finance Number 121/FMD. 03/2009 and the expiration of the regulations the Minister of finance had ended on 31 December 2009;
d. that the implementation of rehabilitation and reconstruction projects territory and community life of the province of NAD and Nias Islands post natural disasters of earthquake and tsunami as mentioned in the letter a that have been implemented since 2004 up to the end of the period of duty BRR, it still needs to be continued in post expiration of task BRR;
e. that in connection with the expiration of the applicable regulations of the Minister of finance referred to in letters c and to maintain the continuity of the granting of facilities/treatment of value added tax and Sales tax on luxury goods for top Government projects as mentioned in letter d, need to finance ministers back Rules published by basing on the Government Regulation Number 42 in 1995 as last amended several times with the Government Regulation number 25 in 2001;
f. that based on considerations as referred to in letter a, letter b, letter c, letter d, and the letter e, as well as to implement the provisions of article 4 of the Government Regulation Number 42 in 1995 as last amended several times with the Government Regulation number 25 in 2001, the need to establish rules of Finance Ministers about the Settlement obligations of the value added tax and sales tax over luxury goods over a Government Project in 2010 in the framework of rehabilitation and reconstruction of the region and the life of the community and the province of Nanggroe Aceh Darussalam The islands of Nias in North Sumatra Province to Pascabencana Nature of earthquake and Tsunami which Financed With Grants abroad;
Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times last modified by law number 16 in 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
2. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times last modified by law Number 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
3. Government Regulation Number 42 in 1995 about import duties, Additional import duties, value added tax and sales tax over luxury items, and income tax in the framework of project implementation the Government financed with grant or loan funds abroad (the State Gazette of the Republic of Indonesia Number 107 in 1995, an additional Sheet of the Republic of Indonesia Number 3770) as last amended several times with the Government Regulation number 25 in 2001 (Gazette of the Republic of Indonesia year 2001 Number 48 Additional Sheets, the Republic of Indonesia Number 4092);
4. Presidential Decree Number 56/P in 2010;
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING the TREATMENT of VALUE ADDED TAX and SALES TAX OVER LUXURY GOODS OVER a GOVERNMENT PROJECT in 2010 in the FRAMEWORK of REHABILITATION and RECONSTRUCTION of the AREAS and PEOPLES LIVES ACEH PROVINCE and NIAS ISLANDS PASCABENCANA NATURE NORTH SUMATRA EARTHQUAKE and TSUNAMI are FINANCED with GRANTS abroad.
Article 1 In regulation of the Minister, that is: 1. The VAT law is Act No. 8 in 1983 about the value added tax and goods and services sales tax over luxury goods as it has several times changed with Act No. 42 in 2009.
2. VAT is value added tax or value added tax and sales tax up luxury goods.
3. Taxable Goods are hereinafter referred to as BKP, are the goods that are subject to tax based on the VAT legislation.
4. Taxable Services are hereinafter referred to as JKP, is services that are subject to tax based on the VAT legislation.
5. Taxable Entrepreneur who then called the PKP, is Taxable Employers who do surrender BKP and/or JKP.
6. The main Contractors are contractors, consultants, and suppliers (supplier), including experts and energy coach, appointed by the giver of foreign grants for implement the grant project (implementing partner) or the binding contracts with foreign grant giver.
Article 2 (1) the VAT owed over import BKP, JKP utilization from outside the Customs Area, the utilization of intangible BKP from outside the Customs Area, the surrender of the BKP, and/or submission of JKP by prime contractor with respect to the implementation of Government projects, no admission.
(2) VAT owed over the acquisition of BKP and/or JKP by prime contractor with respect to the implementation of Government projects, no admission.
(3) Government Projects as referred to in paragraph (1) and paragraph (2) is the project of the reconstruction and rehabilitation of roads and bridges up to Banda Aceh, Calang Nanggroe Aceh Darussalam Province financed with grants abroad that their implementation is carried out in 2010.
Article 3 (1) the VAT owed no admission referred to in article 2 already collected must be deposited into the State Treasury.
(2) VAT that has been withheld and had been deposited into the State Treasury as referred to in paragraph (1) may be requested by the parties to the terpungut in accordance with the laws and regulations in the field of taxation.
Article 4 this Ministerial Regulation comes into force on 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 30 April 2012, MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on 30 April 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();