STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 18 /PMK.03/ 2011
ABOUT
CHANGES TO FINANCE MINISTER ' S REGULATION NUMBER 76 /PMK.03/ 2010 ABOUT THE METHOD OF SUBMISSION AND RESOLUTION OF THE SUPPLEMENTAL TAX RETURN WISH THE VALUE OF THE PERSONAL PROPERTY
THE FOREIGN PASSPORT HOLDER
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that to provide a better service to the Foreign Passport Holder's Personal People who submit the Value Added Tax Requests need to be done with the Completion Of The-the Tax Payment Refund Receipt. As provided in the Finance Minister's Regulation Number 76 /PMK.03/2010 on the Order of Submissions and the Settlement of Requests of the Value of Goods Licensee's Private Person's Personal People's Personal Data by adding a mail address electronic;
B. that in connection with the established Order of the Finance Minister Number:/PMK.03/ 2011 on the Order of the Counting and Overage Payments, need to be made adjustments to the format of the document in the form of a Calculating Receipt Return of the excess tax payment, the payment of the payment of the excess Tax Payment and the Order of the Order to pay the excess taxes as set out in the Finance Minister's Regulation Number 76 /PMK.03/ 2010 on the Order of Submissions and Completion of Personal Person's Value of Personal Value Added Value Added Foreign Passport:
c. that under consideration as referred to in the letter a and the letter b, need to establish the Finance Minister's Regulation on the Change of the Regulation of the Finance Minister Number 76 /PMK.03/ 2010 on the Order of Submissions and the Settlement of Requests Return Tax In Addition To The Value Of The Personal Person 's Personal Person' s Personal Property;
Given: 1. Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended last with Act No. 16 of 2009 (Gazette of State of the Republic of Indonesia 2009 No. 62, Additional Sheet of State of Indonesia Republic No. 4999);
2. Act Number 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax of Luxury Goods (State Of The Republic Of Indonesia 1983 Number 51, Additional Sheet Of State Republic Indonesia Number 3264) As it has been last modified with Act No. 42 of 2009 (leaf of State of the Republic of Indonesia Year 2009 Number 150, Additional Sheet of State of Indonesia Republic No. 5069);
3. 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);
4. Act No. 1 of 2004 on the State Treasury (State Gazette 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);
5. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Financial Liability (State Sheet Of The Republic Of Indonesia 2004 Number 66, Additional Sheet Of State Of Indonesia Republic Number 4400);
6. Government Regulation No. 39 Year 2007 on State Management Of State/Area (Sheet State Of The Republic Of Indonesia In 2007 Number 83, Additional Sheet Republic Of Indonesia Number 4738);
7. Presidential Decree No. 56/P of 2010;
8. Finance Minister Financial Regulation Number 134 /PMK.06/ 2005 on the Payment Guidelines In Implementation of the State Budget and Shopping Budget;
9. Finance Minister Regulation Number 99 /PMK.06/ 2006 on the State Reception Module as it has been several times amended last with the Regulation of Finance Minister Number 37 /PMK.05/2007;
10.7 Finance Minister Regulation Number 76 /PMK.03/2010 on Governing Manner and Settlement Requests of Additional Value For The Value Of The Foreign Passport Holder's Personal Person;
11.3 Financial Ministers/PMK.03/2011 on the Order of the Counting and Repayment of the excess Tax Payment;
DECIDED:
Establish: FINANCIAL MINISTER REGULATION ON CHANGES TO THE REGULATION OF FINANCE MINISTERS NUMBER 76 /PMK.03/ 2010 ABOUT THE ORDER OF SUBMISSION AND RESOLUTION OF THE SUPPLEMENTAL TAX RETURN REQUEST OF THE VALUE OF THE PERSON ' S PERSONAL BELONGINGS OF EXTERNAL PASSPORT HOLDERS The country.
Section 1
Change some provisions in the Finance Minister Regulation Number 76 /PMK.03/ 2010 on the Order of Submissions and Completion Of The Additional Tax Return Requests Of The Foreign Passport Holder's Personal Person as follows:
1. The provisions of Article 16 paragraph (2), paragraph (3), and paragraph (5) are changed, as well as the provisions of paragraph (4) are removed, so that Article 16 reads as follows:
Section 16
(1) Based on the request as referred to in Section 11 of the paragraph (4) of the letter c, the KPP publishes a More Paid Tax Decree (SKPLB) 3 (3) of the working days since the receipt of the Tax Restitution Unit's request. Additional Airport Value.
(2) After publishing the SKPLB as referred to in paragraph (1), the KPP makes a Receipt Of The Return Count Of Excess Tax Payments.
(3) Based on the Refund Receipt of the excess Tax payment, the KPP publishes the most durable SKPKPP 3 (three) days of work since the publication of SKPLB.
(4) Remoted.
(5) On the basis of SKPKPP, the Head of the KPP on behalf of the Finance Minister publishes the SPMKP.
(6) The SPMKP as referred to in paragraph (5) is delivered to KPPN with a special delivery letter as specified in Annex VIII of this Financial Minister Regulation the most of three (three) working days from the date of the issuance of the SPMKP.
2. In between Section 16 and Section 17 is inserted 1 (one) section, the Article 16A reads as follows:
Section 16A
The format of the PPS may be used as part of the Cloud Service for which the Cloud Service can be used for the purpose of the IBM Cloud Service. format as set in Regulation of the Finance Minister Number 16 /PMK.03/ 2011 on the Tata Cara Counts and Repayment of excess Tax Payment.
3. The provisions of Article 24 are changed, so it reads as follows:
Article 24
Appendix I as referred to in Section 4 of the paragraph (2), Appendix II as referred to in Section 10 of the paragraph (1), Appendix III as referred to in Article 10 of the paragraph (3), Appendix IV as referred to in Article 11 of the paragraph (2), and Attachment VIII as referred to in Article 16 paragraph (6) of the Regulation of this Financial Minister, are the attachments that are an inseparable part of the Regulation of this Minister of Finance.
4. Annex IV is changed to as set forth in this Regulation of the Regulation of the Minister of Finance.
5. Attachment V, Annex VI, and Annex VII are removed.
Section II
The Finance Minister's regulation comes into effect after 60 (sixty) days from the date of the promulctest.
In order for everyone to know it, order the authoring of this Finance Minister Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on January 24, 2011
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on January 24, 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
THE PATRIALIST AKBAR
