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Regulation Of The Minister Of Finance Number 149/fmd. 03/2011 2011

Original Language Title: Peraturan Menteri Keuangan Nomor 149/PMK.03/2011 Tahun 2011

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BN 573-2011 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 573, 2011 REGULATIONS the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 149/FMD. 03/2011 NATIONAL TAX CENSUS of the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that logging object in order to tax referred to in article 9 paragraph (3) of the Act No. 12 of 1985 about the Earth and building Tax as amended by law No. 12 of 1994 and in order to broaden the tax base ,-based data collection need to be made the object of taxation;
b. that data collection activities as referred to in letter a, made through the national tax census is one potential excavation program of taxation in order to safeguard the country's acceptance and the achievement of the target of tax receipts in the budget income and Expenditure the country Changes the fiscal year 2011, as mandated in the speech of the President on 16 August 2011 in the delivery of the financial Memorandum and draft law on the budget of the State Expenditures and revenues of the fiscal year 2012;
c. that based on considerations as referred to in letter a and letter b, need to establish Regulations the Minister of Finance of National Tax Census;
Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic of Indonesia Number 3263) as it has several times changed with Act No. 36 of 2008 (State Gazette of the Republic lndonesia 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893);
3. 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 in 2009 (State Gazette of the Republic lndonesia in 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
4. Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional sheets of the Republic of Indonesia Number 3312) as amended by law No. 12 of 1994 (State Gazette of the Republic lndonesia 1994 Number 62, additional sheets of the Republic of Indonesia Number 3569);
5. Presidential Decree Number 56/P in 2010;
Decide: define: REGULATION of the MINISTER of FINANCE on TAX NATIONAL CENSUS.
Article 1 (1) the national tax Census carried out through the activities of the logging tax objects in order of taxation data collection.
(2) the national tax Censuses as referred to in paragraph (1) excavation program is one of the potential taxation in order to expand the tax base, tax receipts and target achievement of securing acceptance of the State.
(3) the Organization of national tax census referred to in subsection (1) is conducted by the Directorate General of taxes and can work together with other parties.
Article 2 (1) the Organization of national tax censuses as referred to in article 1, performed with the way to approach the subject of taxes in location subject to tax.
(2) Subject to the tax referred to in subsection (1) is a private person and body.
(3) the location of the subject of the tax referred to in subsection (1) is domicile, residence, place of business, or the seat of the subject of the tax.
(4) the Organization of national tax census carried out in all regions of Indonesia that its implementation be done gradually.
Article 3 (1) in the framework of the Organization of the national tax censuses as referred to in article 1, the Minister of Finance of national tax census formed a team consisting of: a. the team at central level;

b. team at the level of regional offices; and c. the team at the level of the tax services office.
(2) in order to support the implementation of the task team referred to in paragraph (1), the Director General of Taxes can use a non civil servant personnel Directorate General of taxes for a certain period of time.
Article 4 taxation Data are obtained from the results of conducting the Census of national taxes, acted upon in accordance with the provisions of the legislation in the field of taxation.

Article 5 provisions on technical guidelines in the framework of the Organization of the Census national tax Rules are arranged with the Director General of taxes.

Article 6 of the regulation the Treasury Secretary this entered into force on the date of enactment until December 31, 2012.

In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia.

Established in Jakarta on September 12, 2011, FINANCE MINISTER AGUS MARTOWARDOJO d. w. Enacted in Jakarta on September 12, 2011 MINISTER of LAW and human rights, PATRIALIS AKBAR