SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 4, 2012 | (Explanation in Additional Sheet Country Indonesia Number 5271) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 1 YEAR 2012
ABOUT
THE IMPLEMENTATION OF LAW NUMBER 8 OF 1983 ON THE VALUE-ADDED TAX OF GOODS AND SERVICES
AND THE SALES TAX ON LUXURY GOODS AS IT HAS BEEN SEVERAL TIMES ALTERED LAST
BY LAW NUMBER 42 OF 2009 ON THE THIRD CHANGE OVER
LAW NUMBER 8 OF 1983 ON VALUE-ADDED TAX
GOODS AND SERVICES AND SALES TAX OVER LUXURY GOODS
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weigh: a. that by promulgled the Third Amendment Act 2009 on the Third Amendment to the Act No. 8 of 1983 on Supplemental Taxes of Value of Goods and Services and the Sales Tax of the Luxury Goods, it needs to be made adjustments to The provisions as set out in Government Regulation Number 143 Year 2000 concerning the Implementation of Act Number 8 Year 1983 of the Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as have been several times amended last with Act No. 18 of 2000 as amended by Government Regulation No. 24 Year 2002 on Changes to Government Regulation Number 143 Year 2000 on Implementation of Law No. 8 Year 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of Mewah Goods as has been the last several times amended by Act Number 18 of the Year 2000;
B. that under consideration as referred to in the letter a and to implement the provisions of Article 19 of the Law No. 8 Year 1983 on the Tax Value Added Value of Goods and Services and the Sales Tax of the Mewah as it has been some Last modified with Act No. 42 of 2009 on the Third Amendment to the Act No. 8 Year 1983 on Supplemental Taxes of Value of Goods and Services and the Sales Tax of the Luxury Goods, need to establish Government Regulation about the execution of Law Number 8 Year 1983 on Value Added Tax Goods and Services and Sales Tax of the Luxury Goods as amended last year by Law Number 42 Year 2009 on Third Amendment to the Law No. 8 Year 1983 on Supplemental Taxes of Goods Value and Services And the sales tax for the Mewah.
Remembering: 1. Section 5 of the paragraph (2) of the Basic Law of the Republic of Indonesia Year of 1945;
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 date with Act No. 42 of 2009 on the Third Amendment to the 1983 Act No. 8 on Supplemental Taxes of Goods and Services and Sales Tax of Luxury Goods (State Sheet of the Republic of Indonesia) Year 2009 Number 150, Extra Gazette of the Republic of Indonesia No. 5069);
DECIDED:
SET: THE GOVERNMENT REGULATIONS ON THE IMPLEMENTATION OF LAW NUMBER 8 OF 1983 ON VALUE-ADDED TAXATION OF VALUE GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS AS IT HAS BEEN SEVERAL TIMES AMENDED LAST BY LAW NUMBER 42 IN 2009 ABOUT THE THIRD CHANGE TO THE 1983 LAW OF NUMBER 8 ON THE VALUE-ADDED TAX OF GOODS AND SERVICES AND THE SALES TAX ON LUXURY GOODS.
BAB I
UMUM PROVISIONS
Section 1
In this Government Regulation referred to by:
1. The Value Added Tax Act is the Act Number 8 of 1983 on Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as it has been last modified by Act No. 42 of the Year 2009 on Third Amendment to the Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax of the Luxury Goods.
2. Employers are private or body in any form that is in business activities or its work of producing goods, importing goods, exporting goods, conducting trading ventures, utilizing intangible goods from outside the Regions Customs, doing services efforts include exporting services, or utilizing services from outside the Customs Area.
3. Taxable Employers Are Employers Who Perform The Handover Of Tax-struck Goods and/or the submission of Tax-Inflicted Taxes under the Value Added Tax Act.
4. Jual pricing is the value of the money, including all costs requested or should be requested by the seller due to the submission of the Tax Hit, excluding the Value Added Tax collected according to the Value Added Tax Act and The price cuts are listed in the Tax Faktur.
5. Reimburation is the value of money, including all expenses requested or should be requested by the Businessman Due To The Submission Of Tax-through Services, Export Services Exports, Or Export Of Non-tangible Tax, but Does Not Include Tax Value-added Value Added by the Value Added Tax Act and the price cut specified in the Tax Cuts or the value of the money paid or should be paid by the Service Recipients due to the utilization of the Income Tax and/or By the beneficiary of the Goods, the tax does not exist because of the use of the tax. Intangible from outside the Pabean Region in the Pabean Region.
6. Tax-based Faktur is a proof of tax levies made by the Taxpayer who made the submission of the Tax Goods or the surrender of the Tax-Hitting Service.
7. Input Tax is a Value Added Tax which is supposed to be paid for by the Employers for Tax acquisition and/or the acquisition of Tax Payable and/or Utilization Of Non-Taxpayer Income from outside the Customs Area And/or the use of Tax Taxpayer Services from outside the Customs Area and/or the import of Tax Goods.
BAB II
THE PRONUNCIATION OF THE TAXABLE BUSINESSMAN
Section 2
1) Employers who perform the submission as referred to in Section 4 of the paragraph (1) letter a, letter c, letter f, letter g, and/or letter h of the Value Added Tax Act, except for small employers whose borders are specified by the Minister of Finance, It's mandatory to report his efforts to be confirmed as businessmen with tax.
(2) Employers who have previously intended to perform the submission as referred to in Section 4 of the paragraph (1) letter a, the letter c, the letter f, the letter g, and/or the Value Added Tax Act h may report its efforts to be confirmed as The businessman has a tax.
3) Employers who are already confirmed as Taxable Taxes as referred to in paragraph (1) and paragraph (2) are required to collect, lease, and report Value Added Tax or Value Added Tax and Sales Tax for the Mewah. The debt.
Section 3
(1) The operating form of the operation is part of the other body form as referred to in the sense of the Agency in Article 1 of the number 13 of the Value Added Tax Act.
(2) The operating form of operations as referred to in paragraph (1) is required to report its efforts to be confirmed as a Taxable Businessman in the event of committing the submission of the Tax and/or Tax Taxpayer in the name of the operating form of cooperation.
Section 4
(1) The Taxable Merchandise or Taxpayer beneficiaries are liable to be responsible for the payment of Value Added Tax or Value Added Tax and the Sales Tax for the Luxury.
(2) The Terms of Use referred to in paragraph (1) are not enforced in terms of:
a. Such debts may be charged to the seller of goods or services; or
B. The buyer of the taxable goods or the beneficiaries of the taxpayer can show the evidence to have paid a tax payment to the seller of goods or services.
(3) The liability of a loan to a paragraph (1) is billed through the issuer of the Underpaid Tax Decree in accordance with the provisions of the laws in the taxation field.
(4) Further terms on the manner of the manner and the mechanism of performance of the liability of liability for the payment of the Value Added Tax or the Value Added Tax and the Sales Tax of the Mewah Goods is governed by the Regulation of the Minister of Finance.
BAB III
TAX-HIT GOODS AND TAX-HIT SERVICES
Section 5
(1) The use of Taxpayer Money and/or Taxes constitutes the submission of the Tax and/or Taxpayer Money-owed Income Tax or Value Added Tax and Sales Tax of the Luxury Goods.
(2) The use of the Taxable Goods and/or Tax-Hitting Services as referred to in the paragraph (1) includes the use of its own for:
a. productive purpose; or
B. Consumptive purpose.
(3) The use of the Cloud Service for the purpose of the Cloud Service is not to be used for the purpose of the use of the Cloud Service. Make a submission:
a. undebunking Value Added Tax; or
B. Got a new version of this file.
(4) The Value Added Value Tax for the acquisition of the Goods and/or Services Tax in order to use the Taxpayer Money and/or Services Tax (s) may be credited in accordance with the provisions of the laws in the field. Taxation.
Section 6
The Value Added Tax is charged for the submission of the Tax Service in the Pabean Region performed by the Employers used in or outside the Pabean Region.
Section 7
(1) The type of goods and services that are not subject to the Value Added Tax is as set out in Section 4A of the Value Supplemental Tax Act.
(2) The provisions of the criteria and/or details of goods and services included in the type of goods and services that are not subject to the Value Added Tax as referred to in paragraph (1) are governed by the Regulation of the Minister of Finance.
Section 8
(1) The Surrender of Tax Goods through an auctioneer is the submission of the Taxpayer Money to the Value Added Tax or Value Added Tax and the Sales Tax of the Luxury.
(2) Additional Value Added Tax or Value Added Tax and Sales Tax for Wah Goods for the submission of Tax Goods through an auctioneer done with the issuer issuer of the Goods by the owner of the goods in accordance with the provisions of the Cloud Service. The laws in the taxation field.
(3) In the case of the owner of the goods as referred to in the paragraph (2) does not publish the Tax Fakes, the Value Added Tax or Value Added Tax and the Sales Tax for the Wah Goods for the submission of Tax Goods through the auctioneer. done alone by the winner of the auction through the Tax Section Letter.
(4) Any further terms on the terms of the Value Added Tax or Value Added Tax and the Sales Tax of the Mewah Goods for the submission of the Tax Goods through the auctioneer is set up with the Regulation of the Minister of Finance.
BAB IV
THE TAX IMPOSITION
Section 9
(1) The base of the Tax Introduction includes the amount:
a. Sale Prices;
B. Replacements;
c. import value;
D. export value; or
e. Another value, used as the basis for calculating the Value Added Tax or Value Added Tax and Sales Tax for the debt-owed Goods.
(2) In terms of:
a. The Taxable Businessman, who produced a tax on the taxable, used to use the other luxury taxable goods as part of the Expensive Taxable that he had created; and
B. For the acquisition of the Cloud Service, the value of the Tax Price is referred to in paragraph 1 (1) of the Value of the Sale of the Mewah (the "Mewah"). It has been paid for the acquisition of the other luxury taxable.
(3) The basis of the introduction of taxes on the surrender of the Luxury Goods of the Wealthy Employers, which resulted in the tax on which the tax on the property of luxury or for the importation of the wealthy taxable goods, is not. including Value Added Tax and Sales Tax for the Mewah Goods imposed upon submission or for the import of such a luxury Goods Tax.
(4) The basis of the Tax Recognition for the delivery of the Luxury Goods Tax which is committed by the Employers Of Taxes other than:
a. A businessman with a tax that generates a fancy tax on the property; or
B. The Taxable Businessman who commits the importation of luxury goods, is a sales tax on the Mewah Goods imposed on the acquisition or for the sale of the luxury Goods.
BAB V
VALUE-ADDED TAX COUNT
OR VALUE ADD TAX
AND SALES TAX OVER LUXURY GOODS
Section 10
(1) The contract or agreement regarding the submission of the Taxpayer and/or the Services it contains at least one of the following:
a. contract value;
B. Basic Tax Id; and
(c) the value of the Value Added Value Plus ("Value"), and (b) the number of Value Added Value Added (s).
(2) In terms of contract value or written agreement already including the Value Added Tax or Value Added Tax and the Sales Tax of the Mewah, in a contract or a written agreement is required to be specified as a contract value or agreement It includes the Value Added Tax or Value Added Tax and Sales Tax for the Luxury.
(3) In the event of a contract or written agreement does not mention the value of the contract or the written agreement including the Value Added Tax or Value Added Tax and the Sales Tax of the Mewah, the value of the contract set forth in The contract or the written agreement is considered the basis of the Charge of Taxes.
Section 11
(1) In the case of the Value Added Tax being part of the price or payment of the cession of the Income Tax and/or the submission of the Income Income Tax, the owed Value Added Tax is 10/110 (ten per hundred ten) of the price or Payment for the transfer of the Goods to the Tax and/or the Recession of the Tax Service
(2) In the event of the submission of the Tax Revenue as referred to in paragraph (1) also owed the Sales Tax of the Mewah Goods and have been part of the price or payment of the submission of the Taxpayer Money, the Value Added Tax calculation or the Value Added Tax and Sales Tax for the Mewah Goods using the following formulas:
a. Value Added Tax =
10 price or payment
--------- X over the submission of Goods
110 + t Got Taxes
B. Sales tax for the Mewah =
t price or payment
--------- X over the submission of Goods
110 + t Got Taxes
(3) In the event of the results of the Employers ' tax, taxes are not partially or all of the supplemental tax liability or Value Added Tax and the sale tax of the goods, the basis of the tax rate is set forth in the case of the tax on the tax. At the rate of the survey, you will be able to access the IBM Cloud Service.
(4) The value of the Value Added Tax or Value Added Tax and the Sales Tax of the debted Items as referred to in paragraph (3) is calculated based on the rate multiplied by the Charge of the Tax Introduction according to the results of the examination.
(5) In the case of the Businessman who is required to report his efforts to be confirmed as a Taxable Businessman does not carry out its obligations, the magnitude of the Value Added Tax or the Value Added Tax and the Sales Tax for the debt-owed Goods calculated as set forth in the (3) and paragraph (s), as specified in the (3) paragraph.
Section 12
(1) The removal of the debt does not result in an adjustment of the Value Added Tax or Value Added Tax and the Sales Tax for the Mewah Goods which have been:
a. reported by the Businessman Who Received Tax or Businessman Taxable tax; and
B. credited or who has been charged as a fee by the Businessman Taxable Buyer Or Businessman of the Taxpayer of Merit.
(2) For the purpose of the lost or damaged goods, which may not be used, either due to the Taxable Or Taxable state or the kahar state, does not result in an additional Value Added Tax adjustment or Value Added Tax. And the Sales Tax for the Mewah, which has been credited or has been charged for the acquisition of the lost or damaged goods.
Section 13
(1) In terms of:
a. A voting error resulting in the Value Added Tax or Value Added Tax and the Sales Tax for the collector's goods is larger than it should or should not be levied; and
B. The Value Added Tax or Value Added Tax and Sales Tax for the Incorrect goods collected as indicated on the letter a has been referred to and reported, of the Value Added Tax or Value Added Tax and Tax. Sales of the wrongfully collected Luxury Goods can only be reissued by the collected party, as long as it has not been credited, has not been charged as a fee, or has not been capitalized in the acquisition price.
(2) The party levied as referred to in paragraph (1) includes:
a. importer;
B. buyer of the goods;
c. Service recipients;
D. parties that utilize intangible goods from outside the Pabean Region; or
e. The one who took advantage of the services from outside the Customs Area.
Section 14
In the event of the top transaction:
a. Import Goods Import;
B. The submission of the Goods is a Tax
c. The submission of the Income Income Tax;
D. utilization of Intangible Taxes Goods from outside the Pabean Region; or
e. utilization of the taxable Services from outside the Pabean Region, performed by using the foreign currency, the calculation of the Value of Value Added Tax or Value Added Tax and the Sales Tax for the debt-owed Goods, must be converted into The currency of the rupiah by using the seat of the Treasury that was specified by the Minister of Finance in effect during the creation of the Tax Fakture.
BAB VI
THE INPUT TAX CREDITOR
Section 15
(1) Input taxes paid for the acquisition of Goods and/or Taxable Services must be credited with the Output Tax in the premises of the Taxpayer who is confirmed.
(2) In terms of the import of the Goods Tax, the Director General of Taxes due to office or based on a written plea from the Taxpayer I can determine a place other than where the import of Goods has been imported, as a place of crediting Input Tax (s) as specified in paragraph (1).
(3) Further provisions of the determination of other places other than the place of the import of Tax Goods as a place of the Input Tax Credit as referred to in paragraph (2) is governed by the Regulation of the Minister of Finance.
Section 16
(1) For the Unpaid Taxes that have not yet done a submission of the Value Added Tax or Value Added Tax and the Sales Tax of the Luxury Goods, the Input Tax on the acquisition and/or import of capital goods can be credited.
(2) The amount of the amount of time for which the Cloud Service can be used, and the amount of revenue that is used to provide the appropriate number of resources to be used. Capitalized into the acquisition price of the capital goods.
(3) The terms of the Input Tax Repayment of the acquisition and/or import of capital goods as referred to in paragraph (1) and capital goods as referred to in paragraph (2), apply to all business activities.
BAB VII
AT THE TIME AND PLACE OF THE VALUE-ADDED TAX VALUE
OR VALUE ADD TAX
AND SALES TAX OVER LUXURY GOODS
Section 17
(1) Additional Value Added Tax or Value Added Tax and Sales Tax of Luxury Goods occurs at the time:
a. The submission of the Goods is a Tax
B. Import Goods Import;
c. The submission of the Income Income Tax;
D. utilization of non-Derived Tax Goods from outside the Pabean Region;
e. utilization of the taxable Services from outside the Pabean Region;
f. Export of Taxable Goods;
G. Export of the Taxable Property Not; or
h. The Export Services Export.
(2) In terms of payment received before the handover of the Taxpayer Goods or before the handover of the Income Tax or in terms of payment is done before the start of the utilization of the Goods or Services Taxable from outside the Area The customs, when the addition of the Value Added Tax or Value Added Tax and the Sales Tax of the Mewah Goods are at the time of payment.
(3) The Surrender of the Goods as referred to in paragraph (1) of the letter a to:
a. The submission of any tangible or tangible tax items in the form of a moving item, occurring at the time:
1. The tangible tax items are passed directly to the buyer or third party for and on behalf of the buyer;
2. The tangible tax items are directly submitted to the recipient of the goods for the granting of the free, self-use, and submission from the center to the branch or vice versa and/or a submission between branches;
3. Any such tangible tax items are submitted to the transport or business services manufacturer; or
4. The price of the submission of the Taxable Goods is recognized as a debt or income, or at the time of published invoice of sale by the Employers Of Taxes, in accordance with the general applicable accounting principles and applied consistently.
B. The submission of any tangible property that is in the form of a property does not move, occurring at the time of the submission of the right to use or control the possession of such tangible taxes, legally or in real time, to the party. Buyer.
c. The submission of the Intangible Tax Item, occurred at the time:
1. The price of the surrender of the Taxable Goods is not to be recognized as a debt or income, or at the time of publication of the sale invoice by the Taxpayer, in accordance with the general applicable accounting principles and applied. consistent; or
2. The contract or agreement is signed, or when it begins to be available the facility or the ease to be used in real, partially or entirely, in the event when the number 1 is not known.
D. There are supplies and/or activates that, according to the original purpose, not to be sold, which remains at the time of the dissolution of the company, is at a time when it occurs earlier at the time of:
1. Signed the dissolution deed by Notary;
2. The end of the term of the company set forth in the Basic Budget;
3. The court designation date that the company is dissolved; or
4. It is known that the company has no business activities or is dissolved, based on the results of an examination or based on existing data or documents.
e. The transfer of the Goods in the framework of merging, smelting, logging, breaking, and takeover of business that does not meet the provisions of Section 1A paragraph (2) of the Value of Value Tax Act or the change in form of business, occurs in the when:
1. Agreed or dismay the merger, smelting, secession, dismissal, business takeover, or change in the form of effort according to the results of the Shareholders General Meeting in the agreement of incorporation, smelting, bloating, breaking, attempt takeover, or change of business form; or
2. The signing of the deed regarding the incorporation, the smelting, the exchange, the dismissal or the takeover, or the change in the form of an attempt by the Notary.
(4) The import of the Taxable Goods as referred to in paragraph (1) of the letter b occurs when the Tax Revenue is entered into the Pabean Region.
(5) The Surrender of the Income Income Tax as referred to in paragraph (1) the letter c occurs at the time:
a. the price for the submission of the Taxable Services is recognized as a debt or income, or at the time of publication of the sale invoice by the Taxable Businessman, in accordance with the general applicable accounting principles and applied consistently;
B. contract or agreement signed, in the event of the moment as referred to in the letter a unknown; or
c. The availability of the facility or the ease to be used in real, partially or entirely, in terms of granting of free or self-use of the Income Tax Service.
(6) Utilization Of Intangible Tax-taxable Goods and/or Services Tax from outside Pabean Region as referred to in paragraph (1) d and letter e occurred at the time:
a. The price for the acquisition of the Cloud Service is no longer in the form of a non-production and/or service of the Cloud Service is provided by the party using it.
B. The sale price for the non-production and/or replacement of the taxpayer's services is billed by the parties who submit it; or
(c) the price of the Unpaid Taxes and/or Services to that Taxes is paid either or entirely by the parties who exploit it, which occurs first.
(7) The Utilization Of Intangible Tax-taxable Goods and/or Taxpayer Services from outside the Customs Area occurs on the date of the signing of the contract or agreement, in the event of the utilization of intangible and/or Tangible Tax-incurred Goods Taxes from outside the Pabean Region as referred to in paragraph (6) are unknown.
(8) The export of the Concurrent Goods as referred to in paragraph (1) of the letter f occurred when the Tax Revenue was issued from the Customs Area.
(9) Export of Intangible Goods does not exist as referred to in paragraph (1) the g occurs at the time of the Reimburation of the Exported Non-Taxable Amount not being exported or recognized as a debt or income.
(10) The Export Service Export as referred to in paragraph (1) of the letter h occurs at the time of the Repayment of the services that the exported service is recorded or recognized as a debt or income.
Section 18
1) Employers of Taxable Taxes or Value Added Tax and Sales Tax of the Mewah property on more than 1 (one) business activities, in fulfillment of its tax obligations may deliver notice written to the Director General of the Tax to select one or more places as a place for which the Value Added Tax or Value Added Tax and Sales Tax for the Mewah Goods.
(2) The Tax of the Tax (s) as referred to in paragraph (1) is required to host the sale administration centrally at 1 (one) or more business activities.
BAB VIII
TAX INVOICE
Section 19
(1) Compulsory Tax is issued by Employers In Taxes at the time of the submission or export of the Income Tax and/or Services Tax in accordance with the provisions set forth in Section 17 of the paragraph (3), paragraph (5), paragraph (8), paragraph (9), and paragraph (10).
(2) The terms of the issuer's issuer obligation as set forth in the paragraph (1) do not apply to the use of the Taxpayer and/or the Tax Taxpayer for the productive purposes that the Value Added Tax does not apply to the Value of Revenue. referred to in Article 5 of the paragraph (3).
(3) Tax Invoices published by the Employers Tax after passing through a term of 3 (three) months from the time when Faktur Tax should be made not to be treated as a Tax Faktur.
(4) The Taxable Businessman who publishes the Tax Fakes as referred to in verse (3) is deemed to not publish the Tax Faktur.
(5) The Value Added Tax set forth in the Tax Fakture as referred to in paragraph (3) cannot be credited as the Input Tax.
Section 20
(1) The retail merchants who made Taxes Tax without listing the identity of the buyer as well as the name and signature of the seller, are not issued the Tax invoice Letter as referred to in Article 14 of the paragraph (1) the letter e 2 of the Act about the General Terms and Taxation Terms.
(2) Retail merchants as referred to in paragraph (1) are Taxable Employers who in their business activities or work perform the submission of Tax Goods in the following manner:
a. through a retail sales place or directly coming from one end consumer place to another end consumer place;
B. with the way retail sales are conducted directly to the end consumer, without being preceded by a written offer, written order, contract, or auction; and
c. in general the handover of the Goods to the Tax or the sale transaction is done in cash and the seller or the buyer directly cees or carries the Goods to the Tax he is using.
(3) Included in the sense of retail merchants as referred to in verse (1) are Taxable Employers who in their business activities or work perform the submission of Tax Services in the following manner:
a. through a place of direct service submission to the end consumer or directly coming from one end consumer place to another end consumer place;
B. done directly to the end consumer, without being preceded by a written offer, written order, contract, or auction; and
c. generally, in general, payment for the submission of the Income Tax Services is done in cash.
BAB IX
THE TRANSITION PROVISION
Section 21
The provisions of the issuer issuer of the Tax Taxpayer for the submission of the Goods to Tax and/or the Income Tax are referred to in Article 19 of the paragraph (1) and Section 20 applies since 1 April 2010.
BAB X
CLOSING PROVISIONS
Section 22
(1) At the time this Government Regulation comes into force:
a. Government Regulation Number 143 Year 2000 on Implementation of Law No. 8 Year 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of the Mewah Goods as have been several times amended last by the Act No. 18 Year 2000 (Indonesian Republic 2000 number 259) as amended by Government Regulation No. 24 of 2002 on Changes to Government Regulation No. 1 143 Years 2000 about the Implementation of Law Number 8 Year 1983 on Taxes Supplement of the Value of Goods and Services and the Sales Tax of the Luxury Goods as it has been last modified by the Year 2000 Act No. 18 (Indonesian Republic of Indonesia Year 2002 number 49 additional sheet of State of the Republic of Indonesia) Indonesia Number 4199); and
B. Government Regulation No. 144 of the Year 2000 on the Types of Goods and Services Untaxed value-added (sheet of state of the Republic of Indonesia in 2000 The number 260 additional pages of the Republic of Indonesia No. 4062), revoked and declared. not applicable;
(2) At the time the Government Regulation is in effect:
a. All laws that are the rules of execution of the Government Regulation No. 143 of the Year 2000 on the Implementation of Law No. 8 Year 1983 on the Supplemental Taxes of the Value of Goods and Services and the Sales Tax of Goods Luxury as amended by Act No. 18 of the Year 2000 as amended by Government Regulation No. 24 of 2002 on Change of Government Regulation Number 143 Year 2000 on Implementation of Act Number 8 1983 on the Value of Value Added Goods and Services and the Top Sales Tax Luxury goods as have been several times amended last with Act No. 18 of 2000 are declared to remain in effect as long as not in conflict with the provisions of this Government Regulation or not yet governed by the rules of the law. Its own laws.
B. Regulation of the Government Regulation No. 144 of the year 2000 on the Types of Goods and Services Uncharged with existing Value Added Value Applies to the extent not in conflict with the Value Added Tax Act. and/or have not been set up with new implementation regulations under this Government Regulation.
Section 23
This Government Regulation shall come into effect on the date of the promulctest.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
Set in Jakarta
on January 3, 2012
PRESIDENT OF THE REPUBLIC OF INDONESIA,
SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on January 4, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
* not yet in the form of loose sheets
