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Regulation Of The Minister Of Finance Number 142/fmd. 03/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 142/PMK.03/2010 Tahun 2010

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REPUBLIC OF INDONESIA STATE NEWS

No. 398, 2010 MINISTRY OF FINANCE. International Organization. Income Tax. Not included.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 142 /PMK.03/ 2010 ABOUT

THE SECOND CHANGE TO THE REGULATION OF FINANCE MINISTER NUMBER 215 /PMK.03/2008 ABOUT THE ESTABLISHMENT OF THE ORGANIZATION-

INTERNATIONAL ORGANIZATION AND INTERNATIONAL ORGANIZATIONS REPRESENTATIVE OFFICIALS

EXCLUDING THE SUBJECT OF INCOME TAX

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

DRAW: A. that under the provisions of Article 3 of the Law No. 7 of 1983 on Income Tax as it has been last modified by Act Number 36 of 2008 juncto Regulation Minister of Finance Number 215 /PMK.03/ 2008 about International Organizations and Representative-officials of the International Organization which Do Not Include Income Tax Subjects as amended by the Regulation of the Minister of Finance Number 15 /PMK.03/2010, the Minister of Finance specified International organizations and representatives of international organizations qualify as not including the subject of income Tax;

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b. that by letter No. B-49/UKP-PPP/07/2010 dated July 1, 2010, the Head of the President of the President of the Office of Oversight and Development Control delivered the request for the International Federation of Red Cross and Red Crescent Societies (IFRC) to be able to established as an international organization that does not include the subject of Income Tax, given the activities of the International Federation of Red Cross and Red Crescent Societies (IFRC) has supported the efforts of rebuilding the region of Aceh and Nias yang affected by the earthquake and tsunami disaster;

c. that based on the Secretary ' s letter Minister of State Secretary of State Number: B-4660/Setneg/Sesmen/7/2010 dated 28 July 2010, the Secretariat of State has delivered recommendations for the designation of the International Federation of Red Cross and Red Crescent Societies (IFRC) as an organization. international that is not included as the subject of income Tax;

d. that based on the research results of the Directorate General of Tax, the International Federation of Red Cross and Red Crescent Societies (IFRC) has met the requirements to be designated as an international organization not included as a Tax subject Earnings based on the terms as are in the letter a;

e. that based on the consideration of the letter a, the letter b, the letter c, and the letter d above, need to establish the Minister of Finance Regulation on the Second Amendment to the Regulation of Finance Minister Number 215 /PMK.03/ 2008 on International Organizations And Representatives Of International Organizations That Do Not Include Income Tax Subjects;

Given: 1. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Act Number 16 Of 2009 (Sheet

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State Of The Republic Of Indonesia In 2009 Number 62, Additional Sheet Of State Republic 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. Presidential Decree No. 56/P of 2010; 4. Regulation of Finance Minister Number 215 /PMK.03/ 2008

on International Organizations and Officials-Representative of International Organization Which Does Not Include Income Tax Subjects as amended by the Regulation of Ministers Finance Number 15 /PMK.03/2010;

DECIDED: Assign: REGULATION OF FINANCE MINISTERS ABOUT

SECOND CHANGE TO THE REGULATION OF FINANCE MINISTER NUMBER 215 /PMK.03/ 2008 ABOUT INTERNATIONAL ORGANIZATIONS AND OFFICIALS OF REPRESENTATIVE INTERNATIONAL ORGANIZATIONS THAT DO NOT INCLUDE TAX SUBJECTS EARNINGS.

Article I amend the IV numeric attachment by adding 1 (one) item to item 64 in the Financial Minister Regulation Number 215 /PMK.03/ 2008 on the designation of International Organizations and Organizational Representation-officials Non-Income Tax Subjects as amended by the Regulation of the Minister of Finance Number 15 /PMK.03/2010, thus the Attachment of the Roman numeral IV reads as follows: IV. Other International Organization (s):

1. Asean Secretariat

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2. SEAMEO (South East Asian Minister of Education Organization) 3. ACE (The ASEAN Centre for Energy) 4. NORAD (The Norwegian Agency for International Development) 5. Plan International Inc. 6. PCI (Project Concern International) 7. IDRC (The International Development Research Centre) 8. Engineering cooperation in the field of percolation between DMTCI/CLUSA-

Republic of Indonesia 9. NLRA (The Netherlands Leprosy Relief Association) 10. The Commission of The European Communities 11. OISCA INT. (The Organization for Industrial, Spiritual and Cultural

Advancement International) 12. World Relief Cooperation 13. APCU (The Asean Heads of Population Coordination Unit) 14. SIL (The Summer Institute of Linguistics, Inc.) 15. IPC (The International Pepper Community) 16. APCC (Asian Pacific Coconut Community) 17. INTELSAT (International Telecommunication Satellite Organization) 18. People Hope of Japan (PHJ) and Project Hope 19. CIP (The International Potato Centre) 20. ICRC (The International Committee of Red Cross) 21. Terre Des Hommes Netherlands 22. Wetlands International 23. HKI (Helen Keller International, Inc.) 24. Taipei Economic and Trade Office 25. Vredeseilanden Country Office (VECO) Belgium 26. KAS (Konrad Adenauer Stiftung) 27. Program for Appropriate Technology in Health, USA-PATH 28. Save the Children-US and Save the Children-UK 29. CIFOR (The Center for International Forestry Research)

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30. Islamic Development Bank 31. Kyoto University-Japan 32. ICRAF (the International Centre for Research in Agroforestry) 33. swisscontact-Swiss Foundation for Technical Cooperation 34. Winrock International 35. Stichting Tropenbos 36. The Moslem World League (Rabithah) 37. NEDO (The New Energy and Industrial Technology Development

Organization) 38. HSF (Hans Seidel Foundation) 39. DAAD (Deutscher Achademischer Austauschdienst) 40. WCS (The Wildlife Conservation Society) 41. BORDA (The Bremen Overseas Research and Development

Association) 42. ASEAN Foundation 43. SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia) 44. IMC (International Medical Corps) 45. KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding

der Tuberculosis) 46. Asia Foundation 47. The British Council 48. CARE (Cooperative for American Relief Everywhere Incorporation) 49. CCF (Christian Children's Fund) 50. CRS (Catholic Relief Service) 51. The CWS (Church World Service) 52. The Ford Foundation 53. FES (Friedrich Ebert Stiftung) 54. FNS (Friedrich Neumann Stiftung) 55. IRRI (International Rice Research Institute) 56. Leprosy Mission

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57. OXFAM (Oxford Committee for Famine Relief) 58. WE (World Education, Incorporated, USA) 59. JICA (Japan International Cooperations Agency) 60. JBIC (Japan Bank for International Cooperation) 61. KOICA (Korea International Cooperation Agency) 62. ERIA (Economic Research Institute for ASEAN and East Asia) 63. JETRO (Japan External Trade Organization) 64. International Federation of Red Cross and Red Crescent Societies

(IFRC) Article II of the Regulation of the Minister of Finance came into effect on the date of promulgations. In order for everyone to know, order the authoring of the Minister of Finance Regulation with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 20 August 2010 MINISTER FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

promulred in Jakarta On 20 August 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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