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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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STATE NEWS
REPUBLIC OF INDONESIA

No. 604, 2012
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 93 /PMK.03/ 2012
ABOUT
SUBMISSION OF MAIL DELIVERY SERVICES WITH PRANGKO NOT SUBJECT TO VALUE-ADDED VALUE

WITH THE GRACE OF THE ALMIGHTY GOD

FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

Weigh:   that to implement the provisions of Section 7 of the paragraph (2) of the Government Regulation No. 1 of 2012 on the Implementation of Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax of the Mewah Goods As It Has In The Last Few Times Amended By Law Number 42 Year 2009 On Third Changes to The Act No. 8 Year 1983 on Tax Added Value of Goods and Services and Sales Tax Over the Luxury Goods, need to establish the Regulation of the Minister Finance of the Submission Of Mail Delivery Services With Non-Tax-charged Prangko Value Added

Remembering: a. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law Number 16 Of 2009 (Sheet State Of The Republic Of Indonesia In 2009 Number 62, Additional Leaf Of State Republic Of Indonesia Number 4999);
B. Law No. 8 Year 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 Several times were changed last with Act No. 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Extra Gazette of the Republic of Indonesia Number 5069);
C. Government Ordinance Number 1 Year 2012 on Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods as Have Been Last Changed Last With Law Number 42 Years 2009 on the Third Amendment to the Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette 2012 Number 4, Additional Gazette of the Republic of Indonesia) Indonesia Number 5271);
D. President's Decision No. 56/P of 2010;

DECIDED:

Establish: FINANCIAL MINISTER ' S REGULATION ON THE SUBMISSION OF MAIL DELIVERY SERVICES WITH PRANGKO NOT SUBJECT TO VALUE-ADDED VALUE.

Section 1
In Regulation of the Minister this is referred to:
1. Prangko is a label or caric, or teraan on paper with a particular shape and size, both illustrated and unillustrated, containing the name of a publisher country or an image tag that is a typical feature of the publisher country, and has value Certain values are numeral and/or letters.
2. The Postal Organizer is a business entity that organizes the post.
3. Universal Postal Service is a specific type of postal service that is required to be guaranteed by the government to reach out to the entire State of the Republic of Indonesia which allows the community to send and/or receive submissions from one place to the other in the world.

Section 2
(1) The delivery service of mail with Prangko submitted by the Postal Host is a type of service that is not subject to Value Added Tax.
(2) The mail delivery service with Prangko not charged with Value Added Tax as referred to in paragraph (1) is a mail delivery service with Prangko performed in order to host the Universal Postal Service with the provisions:
a. for the submission of mail delivery services with the Prangko subject to postal service rates set by the government; and
B. the way the postal service rate is performed in the letter a performed using Prangko tempel or other means of the paste Prangko paste.
(3) The letter referred to in paragraph (1) is part of a written communication with or without a cover addressed to an individual or a body with a particular address, which in its delivery process is done entirely physically, including:
a. a postcard is a form of communication written on top of a drawing card and/or not pictured;
B. post-zip form is a form of written communication written on a piece of paper which serves as the cover;
c. School of writing, print, or recording for the purposes of the blind;
D. The small bundle is the postal letter intended for delivery of goods up to 2 (two) kilograms;
e. The documents, records, and/or statements either are written on paper or other means or are recorded in any form of view, read, or heard and have a commercial or valuable value.
(4) The delivery of the mail as referred to in paragraph (1) is a written communication service that includes collection activities, processing, transporting, and delivery of mail information.
(5) Another way to substitute Prangko tempel as referred to in paragraph (2) the letter b is a Prangko print on the cover, at the post, on the postcard, and on the form published by the Postal Host, or the permitted Prangko machine molds. by the Postal Host.
Section 3
By the time the Regulation of the Minister came into effect, the Decree of the Minister of Finance Number 168 /KMK.03/ 2002 on the Surrender of the Letter of Delivery Services with Stamps Not Imposed in Value Added Value, revoked and stated does not apply.

Section 4
The rules of the Ministry are valid after ten days from the date of promulgations.

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 June 12, 2012
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO

Promulgated in Jakarta
on June 12, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN