STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 102 /PMK.011/ 2011
ABOUT
ANOTHER VALUE AS A BASIS FOR TAX IMPOSITION ON THE USE OF INTANGIBLE TAX IS FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA OF THE IMPORT STORY AND THE SUBMISSION OF IMPORT STORIES, AS WELL AS THE BASIS OF THE INCOME TAX OF ARTICLE 22. IMPORT STORY IMPORT ACTIVITIES
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that to further provide legal certainty and ease in the imposition of the Value Added Tax on the import story film, it needs to set another value as the basis for the introduction of Tax on the use of intangible Tax Items from outside the Regions Customs inside the Pabean Region and over the handover of imported story films;
B. that in the Financial Minister Regulation Number 75 /PMK.03/ 2010 about the Other Value as the Basis for Tax Introduction has been set up the assignment of Other Values as the basis of the Value Added Tax Value among others for the submission of the story of the story;
c. that in order of Value Added Tax and Income Taxes on imported story films and in connection with the designation of specific fares for import duties on film imports, need to set up their own utilization of Untangible Tax items from outside the customs area within the customs section of the import story film and the submission of import story films, as well as the basis of the Income Tax of Section 22 for the import of import story films;
D. that under the terms of Section 8A paragraph (2)
Act Number 8 Year 1983 of the Supplementary Taxes of Goods and Services and the Sales Tax of the Luxury Goods as it has been several times last modified with
Act Number 42 of the Year 2009, the Finance Minister is granted the authority to assign another Value as the basis of the Value Added Tax Charge;
e. that under the provisions of Article 22 paragraph (2) of the Act Number 7 of 1983 on the Income Tax as it has been last modified by Act No. 36 of 2008, the Minister of Finance is granted the authority to set the foundation Income Tax (Section 22)
f. that based on the consideration of the letter a, the letter b, the letter c, the letter d, and the letter e, need to specify the Finance Minister's Regulation on the Other Value as the basis for the Taxation Of Intangible Tax-taxable From Outside the Pabean Region in the Customs Area of the Film Importer and the Surrender of the Import Story Film, as well as the Basis for Income Tax Section 22 for Import Story Film Import;
Remembering: 1. 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);
2. Act No. 7 of 1983 on Income Taxes (State Gazette of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act Number 36 2008 (sheet State of the Republic of Indonesia 2008 No. 133, Additional Gazette of the Republic of Indonesia No. 4893);
3. The Number 8 Act 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 it was last modified with Act No. 42 of 2009 (Gazette of the Republic of Indonesia Year 2009 Number 150, Extra sheet of State of the Republic of Indonesia No. 5069);
4. Presidential Decree No. 56/P of 2010;
DECIDED:
Establish: FINANCIAL MINISTER REGULATION ON OTHER VALUES AS A BASIS FOR TAX IMPOSITION ON THE USE OF INTANGIBLE TAX-TAXABLE GOODS FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA OF IMPORT STORIES AND THE SUBMISSION OF IMPORT STORIES, AS WELL AS THE TAX ON THE TAX. THE BASIS OF THE INCOME TAX IS ARTICLE 22 OF THE IMPORT ACTIVITIES OF THE IMPORT STORY.
Section 1
In Regulation of the Minister of Finance this is referred to by:
1. Goods are tangible goods, which according to nature or its law may be movable or non-movable goods, and intangible goods.
2. Taxes are subject to taxes under the Law No. 8 of 1983 on the Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as have been the last few times. Act No. 42 of 2009.
3. Utilization Of Intangible Tax goods from outside Pabean Region is any use of the No-Derived Tax-Goods utilization activities outside the Customs Area within the Pabean Region.
4. Tax-recognition is the amount of Jual Price, Reimburse, Import Value, Export Value, or any other value used as the basis for calculating the debt owed.
5. Another value is the value of the money set as the basis of the Tax Introduction.
6. Import Stories film is a work of cultural art that is a social link and mass communication medium created by cinematographic rules with or without a voice that tells a fictional or narrative story and can be performed recorded on celluloid bands, video bands, optical discs, or other materials derived from outside the Pabean Region to be exploited within the country.
7. Importir is a film-making attempt to import film and/or film distribution.
8. Cinema Entrepreneurs are the actors of the cinema that host film performances in theaters.
Section 2
(1) For the utilization of Intangible Tax goods from outside the Customs Area within the Pabean Region of the Import Story Film, the Value Added Tax owed.
(2) Additional Value Added Tax (s) as referred to in paragraph (1), levied at the time of import of the Import Story Film media.
(3) The Resource for the purpose of calculating the Value Added Tax (s) as defined in the paragraph (2) is the Other Value.
(4) Another value as referred to in verse (3) has taken into account the value of the Import Story Film medium.
(5) Another value used as the Basis for the Value of Value Added Tax as referred to in paragraph (3) is the sum set of Rp12,000.000.00 (twelve million rupiah) per copy of the Import Story Film.
Section 3
(1) Over the submission of the Import Story Film by Importir to the Businessman Bioscope, owed the Value Added Tax.
(2) The basis of the Tax Introduction used to calculate the owed Value Tax for the submission of the Import Story Film as referred to in paragraph (1) is the Other Value.
(3) Another value used as the Basis for Value Added Tax Value as referred to in paragraph (2) is the sum set of Rp12,000.000.00 (twelve million rupiah) per copy of the Import Story Film.
(4) Additional Value Taxes as referred to in paragraph (2) are levied only once for each copy of the Import Story Film, which its solution was performed at the time when the first copy of the Import Story Film was submitted to the Businessman Cinema.
The magnitude of the other value as the basis for a Tax Introduction as referred to in Article 2 of the paragraph (5) and Article 3 of the paragraph (3) can be reviewed periodically, which is done by the Minister of Finance Regulation.
(1) The basis of the Income Tax Act of Section 22 for the import activities of the Import Story Film is the Import Value over the media of the Import Story Film.
(2) The value of the Import as referred to in paragraph (1) is the value of money which is the basis of the Customs calculation that is Cost Insurance and Freight (CIF) plus the Customs and other levies are charged. under the terms of the import laws in the field of import.
By the enactment of this Financial Minister Regulation, against the submission of the Import Story Film does not apply to the provisions as referred to in the Finance Minister's Regulation Number 75 /PMK.03/ 2010 about the Other Value as the Basis for Tax Introduction.
The Regulation of the Minister of Finance is beginning to take effect on the date of the invitation.
So that everyone knows it, instructauthorizing the Regulation of the Minister of Finance with its placement in the News of the Republic of Indonesia.
