STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 88 /PMK.011/ 2011
ABOUT
THE GOVERNMENT ' S VALUE SUPPLEMENTAL TAX ON THE IMPORT OF GOODS
FOR THE ACTIVITIES OF THE UPSTREAM EFFORTS OF PETROLEUM AND GAS EXPLORATION
AS WELL AS THE GEOTHERMAL EXPLORATION EFFORTS ACTIVITIES FOR
2011 BUDGET YEAR
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in order to increase the national production of petroleum and petroleum and geothermal, it needs to provide fiscal incentives to the activities of upstream oil and petroleum exploration as well as the activities of geothermal exploration efforts;
B. that based on consideration as intended on the letter a and in order to carry out the provisions of Article 3 paragraph (2) letter b item 2) Law Number 10 of the Year 2010 on Budget and State Shopping of the Year of Budget 2011, necessary establish the Finance Minister ' s Regulation on the Additional Value Tax of the Government on the Import Goods for the Activities of the Upper Business Exploration of Petroleum and Gas Earth as well as the Earth's Thermal Exploration Effort for Budget Year 2011;
Remembering: 1. Act No. 17 of 2003 on State Finance (State Sheet of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the State Treasury (State Sheet of Indonesia Year 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);
3. Act No. 10 Year 2010 on Budget and State Shopping of the Budget Year 2011 (leaf of State of the Republic of Indonesia Year 2010 Number 126, Additional Gazette of the Republic of Indonesia Number 5075);
4. Presidential Decree No. 56/P of 2010;
5. Finance Minister Regulation No. 228 /PMK.05/ 2010 on the Mechanism and Accountable Mechanism of the Government-Held Tax;
DECIDED:
SET: THE FINANCE MINISTER ' S REGULATION ON VALUE-ADDED TAX IS BORNE BY THE GOVERNMENT ON IMPORTS OF GOODS FOR THE ACTIVITIES OF UPSTREAM OIL AND PETROLEUM EXPLORATION AND THE ACTIVITIES OF GEOTHERMAL EXPLORATION FOR THE 2011 BUDGET YEAR.
Section 1
(1) Additional Income Tax on the importation of goods used for the upstream business activities of petroleum and petroleum exploration and the activities of geothermal exploration by employers in the field of petroleum and gas upstream business activities or employers In the field of geothermal activity, the government's inactivity.
(2) The Government Value Added Tax (s) as referred to in paragraph (1) is the Government's tax subsidy expenditure as referred to in the Finance Minister's Ordinance regarding the mechanism of execution and liability for Government tax.
(3) The Government Value Added Tax (s) as referred to in paragraph (1) given the budget pagu as specified in the Law Number 10 Year 2010 on the State Budget and Budget Year 2011 of the Budget and The change.
Section 2
(1) The Government's Value Added Tax (s) as referred to in Article 1 is provided against real goods used for the upstream business activities of petroleum and petroleum exploration and the activities of geothermal exploration by provision as follows:
a. the goods have not been able to be produced within the country;
B. the goods are already being produced within the country but have not met the required specifications; or
c. such goods have already been produced within the country but the number has not yet sufficient industry needs.
(2) The activities of the upstream oil and gas exploration of the earth as referred to in verse (1) are activities that aim to obtain information about geological conditions to find and obtain the estimated reserves of oil and petroleum in the region Determined.
(3) The activities of geothermal exploration as referred to in paragraph (1) are a series of activities that include geological investigations, geophysics, geochemistry, test drilling, and drilling of exploration wells that aim to acquire and add Information about the geological conditions below the surface of the surface to find and get an estimate of the geothermal potential.
Section 3
Employers as referred to in Article 1 of the paragraph (1) include:
a. Entrepreneurs in the field of petroleum and gas upstream business activities that bind contract cooperation with the Government of the Republic of Indonesia upon the enactment of Law No. 22 of 2001 on Petroleum and Earth Gas.
B. Entrepreneurs in the field of geothermal venture activities that have been binding contracts with the Government of the Republic of Indonesia or got the Earth's Hot Mining Effort after December 31, 1994, or employers in the geothermal fields that get assignment to conduct a preliminary survey of the Government of the Republic of Indonesia.
Section 4
The goods as referred to in Section 1 of the paragraph (1) are the items listed in the Import Customs Notice that have obtained the registration number of the Office of Supervision and Customs Service or the Customs Service Office of Customs and Excise Service the port of admission since the enactment of this Finance Minister Regulation.
Section 5
(1) A request to obtain a Government Value Added Tax on the import of goods used for the activities of the upstream venture of oil and gas exploration as referred to in Article 2 of the paragraph (2) was submitted to the Director General of Bea and Excise Service (RIB) which has been approved and approved by the Director General of Petroleum and Earth Gas, the Ministry of Energy and Mineral Resources, concerned the provisions as referred to in Article 2 of the paragraph (1).
(2) A request to obtain a Government Value Added Tax on the importation of goods used for geothermal exploration efforts as referred to in Article 2 of the paragraph (3) submitted to the Director General of Customs and Excise It is attached to the approved IBM Import Data Protection Plan (RIB), which has been approved by the Director General of the New Energy, Renewable and Energy Conservation, Ministry of Energy and Mineral Resources, regard the provisions as referred to in Article 2. verse (1).
(3) The RIB as referred to in paragraph (1) or paragraph (2) at least contains the data elements as follows:
a. The RIB number and Date;
B. Name Of The Contractor Company;
C. Mandatory Subject Number (NPWP);
D. Address;
e. Contract Base;
f. Contract Area;
G. The Customs Office For The Income of Goods;
h. Fare Post;
i. Item Descriptions;
J. The Home Country Of The Goods;
No, Amount/Unit of Goods;
I. Estimated Price/Import Value;
M. Type of Activity (exploration or exploitation); and
N. Head of the contracting company.
(4) A request as referred to in paragraph (1) or paragraph (2) is submitted together in 1 (one) RIB with the submission of a duty exemption as referred to in the Financial Minister Regulation No. 177 /PMK.011/ 2007 on the Liberation of Bea Entry to the Import Goods for the Activities of Upper Oil and Earth Gas as well as the Earth's Heat and its changes.
Section 6
(1) the Directorate General of Customs and Excise General after receiving the document as referred to in Article 5, further enacting the cap "PPN BEARS THE FORMER GOVERNMENT PMK … …/PMK.011/2011" on all sheets Import customs notices and tax deposits.
(2) A copy of the RIB as referred to in Article 5 of the paragraph (1) or paragraph (2) is delivered to:
a. Director General of Petroleum and Gas Earth, Ministry of Energy and Mineral Resources, and Head of the Managing Board of the Earth ' s Upper Oil and Gas Activities for the field of petroleum and gas upstream endeavour; and
B. Director General of New Energy, Renewable Energy and Conservation Energy, Ministry of Energy and Mineral Resources for the field of geothermal endeavour.
(3) The Director General of Customs and Excise Delivers A List Of The Amount Of Taxes on the Government each quarter to the Director General of Tax c.q. Director of Compliance and Reception as the User of the Budget Users for the Tax subsidy The Government's, at the end of the next month, after the end of the quarter.
(4) Based on the Number of Governmental Taxes as referred to in paragraph (3), the Director General of Tax c.q. Director of the Potency Compliance and Reception ordered to the Commitment Authoring Officer and the Official Signatory Letter Pay according to their respective duties for:
a. make a Payment Request Letter on the realization of the government ' s tax subsidy spending;
B. make the Warrant Paying; and
c. deliver the Paying Warrant to the State Office of the State, the Directorate General of the State Treasury to obtain the Funds Acceptance Warrant as the implementation of the State Budget Revenue and Shopping Budget for the Tax subsidy on the government's position.
Section 7
The Director General of Tax and the Director General of Customs and Excise are instructed to carry out the provisions in this Financial Minister Regulation.
Section 8
The Finance Minister's rules came into effect on the date of the promulgations until December 31, 2011.
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 June 13, 2011
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D. W. MARTOWARDOJO
Promulgated in Jakarta
on June 13, 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
PATRIALIST AKBAR
