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Regulation Of The Minister Of Finance Number 209/fmd. 07/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 209/PMK.07/2010 Tahun 2010

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REPUBLIC OF INDONESIA STATE NEWS

No. 576, 2010 MINISTRY OF FINANCE. Funding For Results. -PPH. Private person.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 209 /PMK.07/ 2010 ABOUT

THE DEFINITIVE ALLOCATION OF FUNDS FOR ARTICLE 25 INCOME TAX AND ARTICLE 29 OF THE MANDATORY PRIVATE PERSON TAX

IN THE COUNTRY AND IN TAXES THE EARNINGS OF ARTICLE 21 OF THE BUDGET 2010

WITH THE GRACE OF GOD ALMIGHTY

THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

THE DRAW: THE that in order to carry out the provisions of Article 11 of the Government Regulation Number 55 of 2005 on the Balance Fund, it needs to establish the Financial Minister Regulation on the Definitive Allocation Of Funds For The Income Tax Results Section 25 and Article 29 of Wajib The Taxes Of The Private Person In The Country And The Income Tax Of Article 21 Of The 2010 Budget;

Given: 1. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia 1983 Number 50, Additional Gazette of the Republic of Indonesia 3263) as has been several times amended last by Act No. 36 of 2008 (Republic of the Republic of Indonesia

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2010, No. 576 2

Year 2008 Number 133, Additional Gazette Republic of Indonesia 4893);

2. Law Number 33 Year 2004 on Financial Balance Between the Central Government and the Regional Government (State Gazette Indonesia Year 2004 Number 126, Additional Gazette of the Republic of Indonesia Number 4438);

3. Law No. 47 of 2009 on Budget and Shopping of State of the Year 2010 (Indonesian Republic of Indonesia Year 2009 number 156, Additional Gazette of the Republic of Indonesia Number 5075) as amended by Law Number 2 Of 2010 (Sheet State Of The Republic Of Indonesia 2010 Number 69, Addition Of State Sheet Republic Of Indonesia Number 5132);

4. Government Regulation No. 55 of 2005 on the Balancing Fund (State Of The Republic Of Indonesia In 2005 Number 137, Additional Gazette Of The Republic Of Indonesia Number 4575);

5. President's Decision No. 56/P of 2010; 6. Finance Minister Regulation Number 126 /PMK.07/ 2010

on the Implementation and Accouncability of the Budget Transfer to the Regions;

DECIDED: Establish: REGULATION OF FINANCE MINISTERS ON

THE DEFINITIVE ALLOCATION OF FUNDS FOR THE TAX RESULTS THE INCOME OF ARTICLE 25 AND ARTICLE 29 OF THE MANDATORY DOMESTIC PRIVATE PERSONS TAX AND TAX ON ARTICLE 21 OF THE 2010 BUDGET YEAR.

Article 1 (1) The State Reception of the Income Tax (PPh) Article 25 and Article 29

Wajib Tax of the Private In State (WPOPDN) and the PPh of Section 21 are made to an area by 20% (twenty percent).

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2010, No. 576 3

(2) The section section of the Fund for the Results of Article 25 and Section 29 of WPOPDN and PPh Article 21 as referred to in paragraph (1) is divided by the following details: a. 8% (eight percent) for the province is concerned; and b. 12% (twelve percent) for county/city in the province that

is concerned. (3) Section of county/city of funds for the results of Article 25 and Section 29

WPOPDN and PPh Article 21 as referred to in paragraph (2) the letter b is divided by details as follows: a. 8.4% (eight four-tenths percent) for district/city places

registered tax is registered; b. 3.6% (three six-tenths of a percent) for the entire county/city

within the province are concerned with the same large part. Section 2

The Definitive Allocation Of Funds For The Results Of Article 25 and Section 29 WPOPDN and PPh Article 21 of the Budget Year 2010 for each area is based on the realization of the realization of acceptance of Article 25 and Section 29 of the WPOPDN and the PPOPDN Section 21 of the Year Budget 2010.

section 3 (1) The definitive allocation of funds for the results of Article 25 and Section 29 WPOPDN

and the PPh Article 21 of the Budget Year 2010 is as large as Rp10.928.026.055.002.00 (ten trillion nine hundred and twenty-eight billion twenty-six million five Twenty-five thousand two rupiah) with details as follows: a. The funds for the results of Article 25 and Section 29 WPOPDN amounted to

Rp618.152.094.787.00 (six hundred eighteen billion hundred and fifty-two million ninety-four thousand seven hundred and eighty-seven rupiah); and

b. The funds for the results of Article 21 amounted to Rp10,309,873,960.215.00 (ten trillion three hundred nine billion eight hundred and seventy-three million nine hundred and sixty thousand two hundred and fifteen rupees).

(2) The Definitive Allocation Details Of The Funds For The Results Of Article 25 and Section 29 WPOPDN and the PPh Section 21 for each of the areas of the 2010 Budget Year are as set forth in the Inseparable Attachment of the Minister of Finance This.

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section 4 The definitive allocation of funds for the results of Article 25 and Section 29 WPOPDN and PPh Article 21 of the Budget Year 2010 as referred to in Article 3 of the paragraph (1) is the basis of the distribution of Triwulan IV.

Section 5 of the Funds Transfer for the Results of Section 25 and Section 29 of the WPOPDN and Section 21 are conducted under the terms of the Financial Ministers Regulation on the implementation and liability of the transfer budget to the area.

Section 6 At the time The Finance Minister's Regulation is in effect, the Regulation of the Finance Minister Number 203 /PMK.07/ 2009 on Allocation While The Funds For The Income Tax Section Of Article 25 and Section 29 Of The Tax Person Tax In The Country and Income Tax Section 21 Of The Year Budget 2010 as amended with the Regulation of the Minister of Finance Number 10 /PMK.07/2010, revoked and declared not in effect.

Article 7 of the Regulation of the Minister of Finance is in 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 November 29, 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

promulred in Jakarta on 29 November 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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