Government Regulation Number 1 In 2012

Original Language Title: Peraturan Pemerintah Nomor 1 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e2a866d008506313231323133.html

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Back COUNTRY SHEET Republic of INDONESIA No. 4, 2012 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5271) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA 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 the VALUE ADDED TAX and GOODS and SERVICES SALES TAX OVER LUXURY GOODS with The GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that with the promulgation of Act No. 42 of 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, necessary adjustments towards the provisions as set forth in a government regulation Number 143 of 2000 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 by Act No. 18 of 2000 as amended by government regulation Number 24 in 2002 about the changes to the Government Regulation Number 143 of 2000 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. 18 of 2000;
b. that based on considerations as referred to in letter a and to implement the provisions of article 19 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 , need to establish a government regulation 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;
Remember: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
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 changed with Act No. 42 of 2009 regarding changes to Third over the 1983 law number 8 of value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia year 2009 Number 150 Additional Sheets, the Republic of Indonesia Number 5069);
Decide: define: GOVERNMENT REGULATION 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.
CHAPTER I GENERAL PROVISIONS article 1 In this Regulation the definition: 1. The laws of value added tax 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 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.
2. the entrepreneur is a private person or entity in whatever form which is in his employment or business activities produce goods, import goods, export goods, doing trading business, leveraging the intangible goods from outside the Customs Area, doing business services including export services, or use the services from outside the Customs Area.
3. Taxable Employers are Employers who do surrender of Taxable Goods and/or Taxable Services deliverables are taxed based on the laws of value added tax.
4. Selling price is a value in the form of money, including all costs requested or should be asked by the seller due to the surrender of the Taxable Goods, excluding the value added tax is charged according to the law of value added tax and discounts that are listed in the Tax Invoice.
5. Reimbursement is a value in the form of money, including all costs requested or should be requested by Employers because of the surrender of Taxable Services, export of Taxable Services, or export Goods Taxable Intangible, but does not include value added tax is charged according to the law of value added tax and discounts that are listed in the Tax Invoice or value in the form of money paid or should have been paid by the recipient of the Services due to the utilization of Taxable Services and/or by beneficiaries Taxable Intangible Goods due to the utilization of Taxable Intangible Goods from outside the Customs Area in the Customs Area.
6. Tax receipt is proof of the tax levy made by Entrepreneurs who are doing Taxable delivery of Goods Taxable or Taxable Services deliverables.
7. Input Tax is the value added tax which should have been paid by Employers Taxable due to the acquisition of Goods and/or Taxable gain Taxable Services and/or utilization of Intangible Taxable Goods from outside the Customs Area and/or utilization of Taxable Services from outside of the area of Customs and/or import Taxable Goods.
CHAPTER II the INAUGURAL ENTREPRENEUR TAXABLE article 2 (1) Employers who do the submission referred to in article 4 paragraph (1) letter a, letter c, letter f, letter g, letter h and/or the law of value added tax, except for the small entrepreneurs that the limit set by the Minister of finance, obliged to report his effort to be confirmed as a Taxable Entrepreneur.
(2) Employers who intend to do from the beginning of submission as referred to in article 4 paragraph (1) letter a, letter c, letter f, letter g, letter h and/or legislation value added tax can report his effort to be confirmed as a Taxable Entrepreneur.
(3) Employers who have been confirmed as Taxable Employers referred to in subsection (1) and paragraph (2) a compulsory charge, deposit, and reporting on value added tax or value added tax and sales tax over luxury goods owed.
Article 3 (1) form of cooperation was part of operation forms other bodies referred to in article 1 in the Agency's understanding of number 13 law of value added tax.
(2) the form of the cooperation operations referred to in subsection (1) is required to report his effort to be confirmed as a Taxable Entrepreneur in terms of conducting Taxable delivery and/or Taxable Services on behalf of the cooperative form of operation.
Article 4 (1) the buyer of goods Taxable or Taxable Service recipient liable in renteng upon payment of value added tax or value added tax and sales tax up luxury goods.
(2) the provisions referred to in subsection (1) is not enforced in the event that: a. the tax owed may be charged to the seller of goods or services the giver; or b. a buyer of goods Taxable or Taxable Service recipient can show proof of tax payments has been doing to the seller of goods or services the giver.
(3) the responsibility of the renteng referred to in paragraph (1) are billed through the issuance of a letter of Tax Provision Less Pay in accordance with the provisions of the legislation in the field of taxation.
(4) further Provisions regarding the procedures for and the mechanism of implementation of responsibility in renteng upon payment of value added tax or value added tax and sales tax over luxury items subject to the regulation of the Minister of finance.
CHAPTER III TAXABLE GOODS and TAXABLE SERVICES article 5 (1)-use of own Taxable Goods and/or services is a Taxable delivery of Goods and/or Taxable Taxable Services owed value added tax or value added tax and sales tax up luxury goods.
(2) the use of its own Taxable Goods and/or Taxable Service referred to in subsection (1) include the use of its own to: a. productive purposes; or b. purpose of the consumerist.
(3) the use of its own Taxable Goods and/or services Taxable for purposes of productive not done polling value added tax or value added tax and Sales tax on luxury goods, except over the use of its own which is used to make a submission that: a. no value added Tax payable; or b. the got facilities exempt from the imposition of value added tax.
(4) value added tax paid upon the acquisition of Taxable Goods and/or services Taxable in order discharging itself Taxable Goods and/or services Taxable can be credited in accordance with the provisions of the legislation in the field of taxation.
Article 6 value added tax imposed on Taxable Services deliverables in the area of Customs conducted by entrepreneurs who exploited inside or outside the Customs Area.

Article 7 (1) of the type of goods and the type of services that are not subject to value added tax is as provided for in Article 4A of the Act value added tax.

(2) provisions on the criteria and/or details of the goods and services included in the type of goods and the type of services that are not subject to value added tax referred to in subsection (1) is controlled by a regulation of the Minister of finance.
Article 8 (1) Taxable Goods through delivery of the auctioneer is a Taxable delivery subject to value added tax or value added tax and sales tax up luxury goods.
(2) Eritreans value added tax or value added tax and sales taxes over the top luxury goods Taxable Goods through delivery of the auctioneer is done by the issuance of a tax receipt by the owner of the goods in accordance with the provisions of the legislation in the field of taxation.
(3) in case the owner of the goods referred to in subsection (2) does not publish the poll tax receipt, value added tax or value added tax and sales taxes over the top luxury goods Taxable Goods through delivery of the auctioneer is done by the winner of the auction via mail a tax Deposit.
(4) further Provisions regarding the procedures for collecting value added tax or value added tax and sales taxes over the top luxury goods Taxable Goods through delivery of the auctioneer is governed by regulation of the Minister of finance.
CHAPTER IV of the BASIC TAX IMPOSITION of article 9 (1) of the basic Taxation include: a. the amount of the selling price;

b. the replacement;

c. the value of import;

d. export value; or e. any other values, which are used as the basis for calculating value added tax or value added tax and sales tax over luxury goods owed. (2) in the event of: a. Taxable Employers who produce goods Taxable luxury Items using both Taxable other luxurious SL as part of Taxable Goods that belong to fancy it generates; and b. upon acquisition of Taxable Goods that belong to other luxury sales tax have been paid over luxury goods, basic Taxation in the form of the selling price referred to in paragraph (1) letter a included sales tax over luxury items that have been paid on the acquisition of Taxable Goods that belong to other luxury.
(3) basis of the imposition of tax on Taxable Goods delivery of which belongs to the luxury is done by Employers Taxable Taxable Goods that generate both fancy or over the Taxable Goods imports which belongs to luxury, is not including value added tax and sales tax over luxury goods imposed upon submission or Taxable Goods imported over who belongs to the luxurious.
(4) basis of the imposition of tax on Taxable Goods delivery of which belongs to the luxury is done by Employers Taxable other than: a. Taxable Employers who produce goods Taxable luxury crusts; or b. Taxable Employers who import Taxable Goods that belong to luxury, is the top sales tax included extravagant Goods imposed on the acquisition or importation of Taxable Goods over which belongs to the luxurious.
CHAPTER v. CALCULATION of VALUE ADDED TAX or VALUE ADDED TAX and SALES TAX on LUXURY GOODS TOP of article 10 (1) a contract or written agreement concerning the surrender of Taxable Goods and Taxable Services or at least contain: a. the value of the contract;

b. basis of Taxation; and c. the magnitude of value added tax or value added tax and sales tax over luxury goods owed.
(2) in case the value of the contract or written agreement are inclusive of value added tax or value added tax and sales tax over luxury goods, in a contract or written agreement or contract value mentioned mandatory written agreement includes value added tax or value added tax and sales tax up luxury goods.
(3) in the event of a contract or written agreement did not mention the value of the contract or written agreement that includes value added tax or value added tax and Sales tax on luxury goods, top contract value stated in the contract or written agreement is considered as the basis for the imposition of taxes.
Article 11 (1) in respect of value added tax to be part of the price or payment upon delivery of Taxable Goods and/or Taxable Services, delivery of value added tax owed is 10/110 (ten per one hundred and ten) of the price or payment upon delivery of Taxable Goods and/or Taxable Service deliverables.
(2) in case of delivery of Taxable Goods as referred to in paragraph (1) also owed sales tax over luxury items and has become part of the price or payment for delivery of goods are Taxable, the calculation of value added tax or value added tax and sales tax over luxury items using the following formula: a = 10 value added tax rates or payments---------X over 110 delivery + t Taxable b. top luxury goods sales tax = t the price or payment---------X over the delivery of the goods
     110 + t Taxable (3) in the case based on the inspection results of employers Taxable does not implement some or all of the duty collection of value added tax or value added tax and sales tax over luxury goods, basic Taxation amounting to set the sale price, replacement, or other values according the results of the examination.
(4) the magnitude of the value added tax or value added tax and sales taxes owed over luxury goods as referred to in paragraph (3) calculated based on the price of the Basic Taxation multiplied according to the results of the examination.
(5) in the case of employers who are obliged to report his effort to be confirmed as a Taxable Entrepreneur did not carry out their obligations, the magnitude of the value added tax or value added tax and sales tax over luxury goods owed is calculated according the provisions as referred to in paragraph (3) and subsection (4).
Article 12 (1) removal of the receivable does not lead to do the adjustment of value added tax or value added tax and sales taxes over the luxury goods that have been: a. reported by Employers Taxable Taxable Entrepreneur the seller or giver services; and b. that has been credited or charged as expense by Employers Taxable purchaser or recipient's Taxable services Entrepreneurs.
(2) upon the Taxable Goods are destroyed or damaged so it can't be used any longer either because outside powers Taxable Employers or the State of kahar, does not lead to do the adjustment of value added tax or value added tax and sales taxes over the luxury goods that have been credited or who has been charged as a fee for obtaining the Taxable goods are destroyed or damaged.
Article 13 (1) in terms of: a. voting error occurs that results in a value added tax or value added tax and Sales tax on luxury goods top loading is greater than you should or should not be withheld; and b. value added tax or value added tax and Sales tax on luxury goods over the wrong withheld as referred to in letter a has remitted and reported, on value added tax or value added tax and sales taxes over the wrong free luxury goods can only be requested by the parties terpungut, all has not been credited, not charged as a fee, or not capitalized in the price of the acquisition. (2) the parties to the terpungut referred to in subsection (1) include the following: a. an importer;

b. a buyer of goods;

c. the recipient of services;
d. the parties make use of intangible goods from outside the Customs Area; or e. the parties utilize services from outside the Customs Area.
Article 14 in the case of transactions for: a. import Taxable Goods;

b. submission of Taxable Goods;

c. submission of Taxable Services;

d. utilization of Taxable intangible Goods from outside the Customs Area; or e. utilization of Taxable Services from outside the Customs Area, is performed with the use of foreign currencies, calculating the magnitude of the value added tax or value added tax and sales tax over luxury items owed, must be converted into rupiah using the exchange rate that is assigned the Finance Ministers in effect at the time of the creation of a tax receipt.
CHAPTER VI INPUT TAX CREDITING of article 15 (1) of the Input Tax paid for the acquisition of Taxable Goods and/or services Taxable must be credited with an Output Tax on the Taxable Entrepreneur's place was confirmed.
(2) in the case of imported goods are Taxable, the Director General of Taxes due to the Office or on the basis of a written application from the Taxable Employers can determine a place other than the place it does import Taxable Goods, crediting the input Tax referred to in subsection (1).
(3) further Provisions regarding the procedures for the determination of a place other than the place it does import Taxable Goods as Input Tax crediting place referred to in subsection (2) is controlled by a regulation of the Minister of finance.
Article 16 (1) For Taxable Employers that have yet to produce so that haven't made the submission owed value added tax or value added tax and Sales tax on luxury goods, taxes over Input upon acquisition and/or import capital goods can be credited.
(2) capital goods referred to in subsection (1) is a treasure of the intangible benefits have more than 1 (one) years according to the original destination is not for commercial use, including expenses related to the acquisition of capital goods which are capitalized into the price of the acquisition of capital goods.

(3) the provisions on crediting Taxes over Input acquisition and/or import capital goods as referred to in paragraph (1) and capital goods as referred to in paragraph (2), apply to all business activities.
CHAPTER VII the TIME and PLACE of ANY VALUE ADDED TAX or VALUE ADDED TAX and SALES TAX OVER LUXURY GOODS article 17 (1) Terutangnya value added tax or value added tax and sales tax over luxury goods occurs when: a. the submission of Taxable Goods;

b. import Taxable Goods;

c. submission of Taxable Services;

d. utilization of Taxable Intangible Goods from outside the Customs Area;

e. utilization of Taxable Services from outside the Customs Area;

f. export of Taxable Intangible Goods;

g. export of Taxable Intangible Goods; or h. Taxable Services exports.
(2) in the case of payments received prior to delivery of Goods Taxable or Taxable Services before submission or in the event that payment is made before the commencement of utilization of Taxable Intangible Goods or Taxable Services from outside the Customs Area, while terutangnya value added tax or value added tax and sales tax over luxury goods are at the time of payment.
(3) delivery of Taxable Goods as referred to in paragraph (1) letter a to: a. Taxable intangible Goods delivery of which by the nature of its legal form or the chattels, occurs when: 1. the Taxable Goods, intangibles are submitted directly to the buyer or any third party for and on behalf of the buyer;
2. the Taxable Goods, intangible delivered directly to the recipient of the goods for free, granting the use of its own, and a submission from the Centre to the branch or otherwise and/or submission between branches;
3. Taxable tangible Items consigned to the interpreters send or transport entrepreneurs; or 4. price upon delivery of the goods are recognized as Taxable income or receivables, or at the time of the sales invoice issued by the Taxable Employers, in accordance with generally accepted accounting principles and are applied consistently.
b. Taxable intangible Goods delivery of which by the nature of its legal form or the goods are not moving, going at the time of the surrender of the right to use or controlled Taxable intangible Goods, legally or for real, to any buyer. c. submission of Taxable intangible Goods, occurs when: 1. the price of Taxable Goods upon delivery of the intangible is recognised as receivables or earnings, or at the time of the sales invoice issued by the Taxable Employers, in accordance with generally accepted accounting principles and applied consistently; or 2. the contract or agreement is signed, or when starting the availability of facilities or convenience to be used for real, partially or completely, in terms of time as mentioned in Figure 1 is not known.
d. Taxable Goods in the form of inventories and/or assets which, according to its original purpose was not to be sold, remaining at the time of the dissolution of the company took place, was at the time that occurs between the first time: 1. the signing of the deed of dissolution by the notary;
2. the expiry of a period of establishment of the company set forth in the articles of Association; 3. the date of the determination of the court stating the company was dissolved; or 4. He knows that the company is distinctively not already doing business activity or have already disbanded, based on the results of the examination or on the basis of data or an existing document.
e. transfer of Taxable Goods in the course of the merger, fusion, extraction, breakages, and the takeover attempt that does not meet the provisions of article 1A of paragraph (2) letter d law value added tax or a change in business form, occurs when: 1. it is agreed to or established merger, fusion, extraction, breakages, the takeover effort, or a change in business form according the results of the general meeting of shareholders that the merger agreement, contained in the foundries , the expansion, the breakdown, the takeover effort, or a change in business form; or 2. the signing of the deed regarding the merger, fusion, extraction, breakages or takeover attempt, or a change in business form by a notary.
(4) Import Taxable Goods as referred to in paragraph (1) letter b occurs when Taxable Goods that are incorporated into the Customs Area.
(5) delivery of Taxable Service referred to in subsection (1) subparagraph c occurs when: a. the price over the surrender of Taxable Services are recognized as income or receivables, or at the time of the sales invoice issued by the Taxable Employers, in accordance with generally accepted accounting principles and applied consistently;
b. contract or agreement was signed, in terms of the time referred to in letter a are not known; or c. began providing facilities or convenience to be used for real, either partially or completely, in which case the giving away free or use own Taxable Services.
(6) the utilization of Taxable Intangible Goods and/or Taxable Services from outside the Customs Area as referred to in paragraph (1) the letter d and the letter e occurs when: a. the price of acquisition of Taxable Intangible Goods and/or services Taxable debt is declared as such by those who use it;
b. selling price of Taxable Intangible Goods and/or Taxable Services such reimbursement was charged by the party who remitted; or c. the acquisition price of Taxable Intangible Goods and/or services the Taxable paid either partially or entirely by the party make use of them, which happens first.
(7) the utilization of Taxable Intangible Goods and/or Taxable Services from outside the Customs Area occurred on the date of signing of the contract or agreement, in terms of the utilization of Taxable Intangible Goods and/or Taxable Services from outside the Customs Area as referred to in paragraph (6) is not known.
(8) Taxable Intangible Goods Exports as referred to in paragraph (1) letter f occurs when Taxable Goods are removed from the Customs Area.
(9) the export of Taxable Intangible Goods as referred to in paragraph (1) the letters g occurs at the time of Replacement of goods Taxable Intangible the exported note or is recognized as a receivable or income.
(10) the export of Taxable Service referred to in subsection (1) h occurred during the replacement of the exported note or is recognized as a receivable or income.
Article 18 (1) Taxable Employers owed value added tax or value added tax and sales tax over luxury goods at more than one place of business activities, in fulfilment of the obligations of perpajakannya may provide written notice to the Director General of Taxes to select one or more places as places of terutangnya value added tax or value added tax and sales tax up luxury goods.
(2) Taxable Employers referred to in subsection (1) is required to convene the sales administration is centralized in one or more places of business activities.
CHAPTER VIII TAX RECEIPT of article 19 (1) a mandatory Tax Invoice issued by Employers Taxable at the time of submission or export Taxable Goods and/or services Taxable in accordance with the provisions set forth in article 17 paragraph (3), subsection (5), subsection (8), paragraph (9), and paragraph (10).
(2) the provisions concerning the liability of the issuance of a tax receipt as referred to in subsection (1) does not apply to the use of its own Taxable Goods and/or services Taxable for purposes of productive which are free of value added tax referred to in article 5 paragraph (3).
(3) the Tax Invoice issued by the Taxable Employers after passing through a period of 3 (three) months from the time the Tax Invoice should be made not to be treated as a Tax Invoice.
(4) a Taxable Entrepreneur who publishes an email tax receipt as referred to in paragraph (3) is not considered a Tax Invoice issuing.
(5) value added tax contained in the Tax Invoice referred to in subsection (3) may not be credited as Input Tax.
Article 20 (1), retail traders who make Tax Invoice without lists information about the identity of the buyer as well as the name and signature of the seller, not the tax Bill published as stipulated in article 14 paragraph (1) letter e number 2 law on general provisions and Taxation Procedures.
(2) retail traders as mentioned in subsection (1) is a Taxable Entrepreneur in business activities or his job doing Taxable delivery in the following way: a. through retail sales somewhere or directly go to final consumers from one place to the other end of the consumer's place;
b. by way of retail sales are made directly to the end consumer, without a written quote, preceded by a written booking, contracts, or auction; and c. in General Taxable Goods or delivery of buying and selling are done in cash and seller or buyer directly submit or bring Taxable Goods bought.
(3) included in the notion of retail traders as mentioned in subsection (1) is a Taxable Entrepreneur in business activities or his job doing submission Services Taxable in the following way: a. through the delivery of a service directly to the end consumer or directly go to final consumers from one place to the other end of the consumer's place;
b. is done directly to the end consumer, without being preceded by a written offer, booking in writing, a contract, or auction; and c. in general payment for delivery of Taxable Services are conducted in cash.
CHAPTER IX TRANSITIONAL PROVISIONS


Article 21 provisions on the issuance of Tax Invoices made by Employers Taxable upon delivery of Goods and/or Taxable Taxable Service referred to in article 19 paragraph (1) and article 20 applies since the 1st of April 2010.

CHAPTER X PROVISIONS COVER section 22 (1) at the time when this Regulation comes into force: a. the Government Regulation Number 143 of 2000 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. 18 of 2000 (State Gazette of the Republic of Indonesia year 2000 Number 259 Additional sheets of the Republic of Indonesia Number 4061) as amended by the Government Regulation Number 24 in 2002 about the changes top government regulation Number 143 of 2000 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 the 2000 Act number 18 (State Gazette of the Republic of Indonesia Number 49 in 2002 an additional Sheet of the Republic of Indonesia Number 4199); and b. the Government Regulation Number 144 in 2000 about the types of goods and services that are not subject to value added tax (State Gazette of the Republic of Indonesia year 2000 Number 260 Additional sheets of the Republic of Indonesia Number 4062), repealed and declared not valid; (2) at the time when this Regulation comes into force: a. all legislation is the regulation of implementation of government regulation Number 143 of 2000 on the implementation of Act No. 8 of 1983 concerning value added tax and goods and services sales tax over luxury goods as amended by Act No. 18 of 2000 as amended by government regulation Number 24 in 2002 about the changes to the Government Regulation Number 143 of 2000 on the implementation of Act No. 8 in 1983 about taxes Value added Tax and goods and services sales over luxury goods as it has several times changed with Act No. 18 of 2000 revealed still remains valid along does not conflict with the provisions of this Regulation or has not been set up with its own legislation.
b. implementation of the Regulations of the Government Regulation Number 144 in 2000 about the types of goods and services that are not subject to value added tax which has been there remains valid along does not conflict with the laws of value added tax and/or have not been set up with the new implementation regulations based on government regulations.
Article 23 this Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

Established in Jakarta on 3 January 2012 the PRESIDENT of INDONESIA, SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on 4 January 2012 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN * not yet in the form of loose sheets fnFooter ();