STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 155 /PMK.011/ 2011
ABOUT
THE GOVERNMENT 'S INCOME TAX IS BORNE ON INTEREST OR REWARDS THE COUNTRY' S VALUABLE MAIL
THAT IS PUBLISHED IN THE INTERNATIONAL MARKET AND THE THIRD-PARTY INCOME FOR THE SERVICES THAT
GIVEN TO THE GOVERNMENT IN PUBLISHING THE COUNTRY ' S VALUABLE MAIL
IN THE INTERNATIONAL MARKET YEAR 2011 BUDGET
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that under the terms of Article 3 paragraph (2) of the letter a item 2 of the Law No. 10 of the Year 2010 on the State Budget and Shopping Budget Year 2011 as amended by Act No. 11 of 2011, for interest or reward State valuable mail issued in international markets and third-party income for services provided to the government in the issuer of country's valuable mail in the international market is available on budget for the payment of income tax. borne by the Government;
B. that based on the terms of the letter a, and in order to carry out the provisions of Section 3 of the paragraph (2) of the letter 2 of the Law Number 10 of the Year 2010 on the State Budget and Budget of the Year of the Budget of the Year, has been amended by Act No. 11 of 2011, need to establish the Finance Minister 's Regulation on the Government' s Income Tax of Interest or Valuables Issued In The International Market And The Party ' s Earnings Call Third of the Services Given to the Government in the Publishing of Precious Letters Country in the International Market of the Budget Year 2011;
Remembering: 1. Act Number 24 of 2002 on the Letter of State Debt (State Of The Republic Of Indonesia 2002 Number 110, Additional Gazette Republic of Indonesia Number 4236);
2. Act Number 17 Year 2003 on State Finance (Sheet State Republic Of Indonesia In 2003 Number 47, Additional Sheet Of State Republic Of Indonesia Number 4286);
3. Act No. 19 of 2008 on the Valuable Letter Of The State Sharia (sheet Of State Of The Republic Of Indonesia 2008 Number 70, Additional Gazette Of The Republic Of Indonesia Number 4852);
4. Law No. 10 Year 2010 on Budget and State Shopping of the Year of Budget 2011 as amended by Act No. 11 of 2011 (Indonesian Republic of Indonesia Gazette 2011 number 81, Additional Sheet of State Republic of Indonesia No. 5233);
5. Presidential Decree No. 56/P of 2010;
6. Finance Minister Regulation No. 228 /PMK.05/ 2010 on the Mechanism and Accountable Mechanism of the Government-Held Tax;
DECIDED:
SET: THE FINANCIAL MINISTER 'S REGULATION ON THE GOVERNMENT' S INCOME TAX ON INTEREST OR EXCHANGE FOR A COUNTRY ' S VALUABLE LETTER PUBLISHED IN THE INTERNATIONAL MARKET AND THIRD-PARTY INCOME FOR THE SERVICES PROVIDED TO THE GOVERNMENT IN PUBLISHING OF THE COUNTRY ' S VALUABLE MAIL IN THE INTERNATIONAL MARKET YEAR OF BUDGET 2011.
Section 1
(1) The income tax owed to the income of the interest or reward of the country's most valuable mail issued in the international market is borne by the Government.
(2) The income tax owed to the third party 's income on services provided to the Government in the issuer of state' s valuable mail on the international market is borne by the Government.
(3) The successor in the international market as referred to in verse (1) and verse (2) is the bidding and sale activities of the country's valuable mail in foreign exchange outside of the Indonesian territory.
(4) The country ' s valuable letter as referred to in paragraph (1) and paragraph (2) consists of:
a. A state debt letter is a letter of recognition that is a letter of recognition in the currency of the rupiah or foreign exchange that is guaranteed the payment of interest and its interest by the State of the Republic of Indonesia, in accordance with the expiring term, as set forth in the Act Number 24 of the Year 2002 about the State Letter; and
B. The country's treasured letter or state sharia is a country's worth of letters issued under the principle of sharia, as evidence of the inclusion of the country's treasured assets, whether in the currency of the rupiah and foreign exchange, as set in Law No. 19 of 2008 on the State Sharia Price Letter.
(5) The income of interest or reward of the country's valuable mail as referred to in verse (1) includes the disconto and premium of the country's valuable letters published in the international prime market.
(6) The third party as referred to in verse (2) is the party providing services to the government in the framework of publishing the country's valuable mail in the international prime market among other sales agents, international legal consultants, exchanges of securities in the United States. overseas, fiscal agents, and the agent of the payer as well as rating agencies, excluding local legal consulting services.
(7) Income acquired from third parties as referred to in paragraph (2) of feeof such third party services and the payment of charges incurred in the implementation of the country's valuable mail sale in the inaugural market. International.
Section 2
(1) Income Tax as referred to in Article 1 of paragraph (1) and paragraph (2) is the Government's tax subsidy expenditure as referred to in the Finance Minister's Ordinance concerning the mechanism of execution and liability for taxes The Government.
(2) Income Tax is borne by the Government as referred to in Article 1 of paragraph (1) and paragraph (2) provided the budget pagu as specified in Law Number 10 of the Year 2010 on the State Budget and Shopping Budget of the Year The 2011 budget and its changes.
Section 3
(1) Minister of Finance as General Treasurer of the State as the Budget Office of the Public Treasurer of the State establishes the Director General Tax c.q. Director of Compliance and Acceptance of the Budget User to execute Government tax subsidy payments.
(2) The Director General of Tax c.q. Director of Potency Compliance and Acceptance as the User of the Budget User ordered to the Commitment Authoring Officer and the Acting Signer Of The Pay Warrant as per their respective duties for:
a. create a Payment Request Letter for the realization of the Government ' s paid tax subsidy shopping;
B. make the Warrant Paying; and
c. deliver the Paying Warrant to the State Treasury Office, the Directorate General of the State Treasury, to obtain the Fund ' s Issuing Warrant as the implementation of the State Budget Revenue and Shopping Budget for tax subsidies incurred by the Government.
Section 4
Gove
