REPUBLIC OF INDONESIA STATE NEWS

No. 278, 2010 MINISTRY OF FINANCE. Income Tax. A deviden. Private Person.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 111 /PMK.03/ 2010 ABOUT

TATA MEANS OF CUTS, DEDUCTIONS, AND INCOME TAX REPORTING ON DIVIDENDS RECEIVED OR OBTAINED BY TAXPAYER ' S PRIVATE PERSON TAX IN THE COUNTRY

WITH THE GRACE OF GOD ALMIGHTY THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

THE DRAW: THE that in order to carry out the provisions of Article 3

Government Regulation No. 19 of 2009 on Income Taxes on the Acceptable or Obtained Taxpayer of Private People in the Country, need to establish the Regulation of the Minister of Finance about the Receiving Method, the Repayment, and the Income Tax Report for the Acceptable or Obtained Taxpayer (s) In The Country;

Given: 1. Act Number 6 Year 1983 on Conditions

General and Tata Taxation (Sheet State Of The Republic Of Indonesia In 1983 Number 49, Additional Sheet Republic Of Indonesia Number 3262) as has been several times amended last with Act No. 16 of 2009 (State Sheet of the Republic of Indonesia of 2009 No. 62,

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Additional Sheet Republic Of Indonesia Number 4999);

2. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act No. 36 2008 (sheet State Of The Republic Of Indonesia 2008 Number 133, Additional Gazette Of The Republic Of Indonesia Number 4893);

3. Government Regulation No. 19 of 2009 on Income Taxes upon Dividen Accepted or Obtained By The Taxpayer ' s Private People In The Country (sheet Of State Of The Republic Of Indonesia In 2009 Number 36, Additional Sheet Of State Of The Republic Of Indonesia Number 4985);

4. The decision of the President No. 56/P of 2010; DECIDED:

SET: THE REGULATION OF THE FINANCE MINISTER ON THE MANNER OF CUTTING, DISSUCTION, AND THE REPORTING OF INCOME TAX ON DIVIDENDS RECEIVED OR OBTAINED BY THE TAXPAYER ' S TAX OF PERSONS IN The country.

Article 1 (1) Of the income of a dividend received or obtained by Wajib Tax

the domestic private is charged with Income Tax of 10% (ten percent) of the gross amount and is final.

(2) Dividen as referred to in paragraph (1) is the dividend, by name and in any form, including the dividends from the insurance company to the policyholder, and the share of the remaining cooperative effort.

Section 2 (1) The introduction of the Income Tax (s) is final as intended

in Section 1 of paragraph (1) is conducted through a cutting by the party who pay or other designated dividend payers.

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(2) The dissection as referred to in paragraph (1) is performed at the time of the dividend as referred to in Article 1 of the paragraph (1) is provided for payment.

Article 3

The paying party or other party that Designated dividend payer provides proof of Final Income Tax deductions Section 4 of the paragraph (2) to the Tax Taxes of the Private People in the country that the Income Tax earns at any cuts.

Article 4

(1) The paying party or the other designated dividend payer is required to provide the tax. Earnings as referred to in Article 1 of the paragraph (1) to the State Kas through the Office of the Post or the bank designated the Minister of Finance, with the expiration date of the next 10 (ten) month after the expiration date after the Tax Period is terminated.

(2) In terms of the due date of the deposit as referred to in paragraph (1) to coincide with the holiday including a Saturday or a national holiday, the deposit may be performed on the next business day.

(3) The Income Tax Deposits In the case of a paragraph (1) is done using the Tax Deposit Letter.

Section 5

(1) the paying party or other party designated as the taxpayer is required to submit a report on the cutting and discharging of the Income Tax as referred to in Section 2 and Section 4 of the longest 20 (two) The days after the Tax Period are ended.

(2) In terms of the final limit of the report ' s delivery as referred to paragraph (1) to coincide with the holidays including a Saturday or a national holiday, reporting can be performed on weekdays next.

(3) The delivery of the Income Tax report as referred to in paragraph (1) performed by using the Final Income Tax Notice Letter of Section 4 of the paragraph (2).

Article 6

This Finance Minister ' s Regulation is beginning to take effect on the date of the promulctest.

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For everyone to know it, ordering this Financial Minister Regulation invitation with its placement in the State News of the Republic of Indonesia.

Specified in Jakarta on 14 June 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

PROMULRED IN JAKARTA ON 14 JUNE 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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