Regulation Of The Minister Of Finance Number 18/fmd. 03/2011 2011

Original Language Title: Peraturan Menteri Keuangan Nomor 18/PMK.03/2011 Tahun 2011

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c514c845670b6e5313233343338.html

BN 37-2011 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 37, 2011 REGULATIONS the MINISTER of FINANCE of the REPUBLIC of INDONESIA number 18/FMD. 03/2011 ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 76/FMD. 03/2010 REGARDING the PROCEDURES for the SUBMISSION and RESOLUTION REQUEST BACK VALUE ADDED TAX STUFF PEOPLE PERSONAL PASSPORT HOLDERS ABROAD with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to provide better service to the people of Private Foreign Passport holders who make a request Back value added tax need to be do the refinement the format N. Tax Overpayment Refund Approval as provided for in the regulation of the Minister of finance Number 76/FMD. 03/2010 regarding the procedures for the submission and resolution Request Back value added tax Stuff people personal passport holders Abroad by adding an electronic mail address;
b. that has been established with respect to the regulation of the Minister of finance number ... ... ../PMK.03/2011 about the procedures for Calculation and refund of Overpaid taxes, adjustments need to be made against the document format in the form of a note to Return Overpaid Tax Calculation, Decree tax and Overpayment Refund Warrant Paying Excess Taxes as set forth in the regulation of the Minister of finance Number 76/FMD. 03/2010 regarding the procedures for the submission and resolution Request Back value added tax Stuff people personal passport holders abroad;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 76/FMD. 03/2010 regarding the procedures for the submission and resolution Request Back value added tax Stuff people personal passport holders abroad;
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. & nbsp & nbspUndang-law number 8 in 1983 about value added tax goods and Services Tax and the top selling 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 of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069);
3. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
4. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
5. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
6. Government Regulation Number 39 in 2007 about money management country/region (State Gazette of the Republic of Indonesia Number 83 in 2007, an additional Sheet of the Republic of Indonesia Number 4738);
7. Presidential Decree Number 56/P in 2010;
8. Regulation of the Minister of finance Number 134/FMD. 06/2005 regarding the implementation of payments in the budget guidelines of the income and Expenditures of the State;
9. Regulation of the Minister of finance Number 99/FMD. 06/2006 concerning State Acceptance Module as it has several times changed with the regulation of the Minister of finance Number 37/FMD. 05/2007;
10. Regulation of the Minister of finance Number 76/FMD. 03/2010 regarding the procedures for the submission and resolution Request Back value added tax Stuff people personal passport holders abroad;
11. Regulation of the Minister of finance Number/PMK.03/2011 of the Ordinance the calculation and Refund Excess tax payments;

Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 76/FMD. 03/2010 REGARDING the PROCEDURES for the SUBMISSION and RESOLUTION REQUEST BACK VALUE ADDED TAX STUFF PEOPLE PERSONAL PASSPORT HOLDERS abroad.

Article I change some of the provisions in the regulation of the Minister of finance Number 76/FMD. 03/2010 regarding the procedures for the submission and resolution Request Back value added tax Stuff people personal Foreign Passport holders as follows: 1. The provision of article 16 paragraph (2), subsection (3), and subsection (5) amended, and the provisions of paragraph (4) was deleted, so the article 16 reads as follows: article 16 (1) based on the application referred to in article 11 paragraph (2) Letter c , KPP publish More Pay Tax Ordinance (SKPLB) of not longer than three (3) working days as of receipt of the application from the Unit since Implementing value added Tax Restitution of airports.
(2) after publishing the SKPLB as referred to in paragraph (1), KPP make Note of the Tax Overpayment Refund Calculation.
(3) Upon the refund Calculation Notes Overpaid tax, KPP SKPKPP longest published three (3) working days since the publication of SKPLB.
(4) deleted.
(5) on the basis of SKPKPP, head of the KPP on behalf of the Minister of finance publishes SPMKP.
(6) SPMKP as referred to in paragraph (5) was delivered to the KPPN with a cover letter specifically as set out in Annex VIII to this regulation of the Finance Minister's longest 3 (three) business days counted from the date of issuance of the SPMKP.

2. In between article 16 and article 17 pasted one article, namely Article 16A which reads as follows: article 16A Format Note Counting Tax Overpayment Refund referred to in article 16 paragraph (2), the format of the SKPKPP referred to in article 16 paragraph (3), and the format of the SPMKP referred to in article 16 paragraph (5) in accordance with the format as provided for in the regulation of the Minister of finance number 16/FMD. 03/2011 about the procedures for Calculation and Refund Excess tax payments.

3. The provisions of article 24, to read as follows: article 24 Annex I as referred to in article 4 paragraph (2), annex II as referred to in article 10 paragraph (1), annex III as referred to in article 10 paragraph (3), annex IV referred to in article 11 paragraph (2), and annex VIII referred to in article 16 paragraph (6) of this regulation of the Minister of finance , is the attachment-attachment that is the part that is inseparable from the regulation of the Minister of finance.
4. Annex IV is amended as set out in the annex into the regulation of the Minister of finance.
5. Annex V, annex VI and annex VII is deleted.
Article II Regulations went into effect this Financial Secretary after sixty (60) days from the date of promulgation.

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 January 24, 2011 at the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on January 24, 2011 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR fnFooter ();