Regulation Of The Minister Of Finance Number 93/fmd. 03/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 93/PMK.03/2012 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516f300c9094aa313233353336.html

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Back NEWS REPUBLIC of INDONESIA No. 604, 2012PERATURAN the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 93/FMD. 03/2012 ABOUT SUBMISSION SERVICE DELIVERY LETTERS with STAMPS that are NOT SUBJECT to VALUE ADDED TAX by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 7 paragraph (2) the Government Regulation number 1 in 2012 on the implementation of Act No. 8 of 1983 concerning value added tax and goods and services sales tax Over luxury goods as it has several times been modified Last With Act No. 42 in 2009 about the third Change in the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods, need to establish the regulation of the Minister of finance about the delivery of the mail delivery service With Stamps that are not subject to value added tax;
Given: a. 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 changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
b. law number 8 in 1983 about value added tax goods and Services Tax and the top selling 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 changed with Act No. 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
c. Government regulations number 1 in 2012 on the implementation of Act No. 8 of 1983 concerning value added tax and goods and services sales tax over luxury goods as it has several times Changed With Act No. 42 in 2009 about the third Change in the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods (State Gazette of the Republic of Indonesia number 4 year 2012 Additional Sheets, the Republic of Indonesia Number 5271);
d. Presidential Decree Number 56/P in 2010;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the DELIVERY of the MAIL DELIVERY SERVICE with STAMPS that are NOT SUBJECT to VALUE ADDED TAX.
Article 1 In this ministerial regulation is: 1. is the label or Stamp carik, or teraan on paper with particular shapes and sizes, whether pictorial or illustrated, containing the name of the country of the Publisher or the sign of the image that is the hallmark of the country's publishers, and has a certain nominal value in the form of numbers and/or letters. 2. Organizer of the post is a business entity which organizes mail. 3.  The Universal postal service is a specific type of postal services that must be guaranteed by the Government to reach out to the entire territory of the State Union of Republic of Indonesia which allows the community to send and/or receive a shipment from one place to another place in the world.
Article 2 (1) service delivery letters with Stamps that are submitted by the organizer of the post is the kind of services that are not subject to value added tax.
(2) service delivery letters with Stamps that are not subject to value added tax referred to in subsection (1) is a mail delivery service with a stamp that was conducted in the framework of the Organization of the Universal postal service provided: a. upon delivery of the mail delivery service with these Stamps are the postal service rates set by the Government; and b. how to repay the price of the postal service as stated on the letter a is done by using a stamp paste or other means the replacement Stamps paste.
(3) the letter referred to in subsection (1) is part of the written communication with or without a cover addressed to individuals or entities with a specific address, which is in the process of delivery is done entirely physically, including: a. the postcard that is the form of written communication in the above picture cards and/or do not display;

b. clearance document post i.e. written communication forms that are written on a piece of paper that serves as the cover;

c. sekogram namely, prints, writing or recording for the blind;

d. small parcel post mail that is intended for the delivery of the goods up to 2 (two) kilograms;

e. documents namely, records, data and/or information whether written on paper or other means nor recorded in the form of any pattern that can be seen, read, or heard and has commercial value or worth.
(4) the delivery of the letter referred to in subsection (1) is written communication services that include collecting, processing, transporting, and delivering information in the form of a letter.
(5) another way replacement outboard Stamps referred to in subsection (2) is the letter b prints Stamps on the cover, on the clearance document post, on postcards, and on the form published by the organizer of the post, or prints the Postage machine is authorized by the Organizer post. Chapter 3 at the time of this Ministerial Regulation entered into force, the decision of the Minister of finance Number 168/KMK. 03/2002 about Submission service delivery letters with Stamps that are not subject to value added tax , revoked and declared inapplicable.

Article 4 this Ministerial Regulation entered into force after 10 (ten) 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 June 12, 2012, MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on June 12, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();