Key Benefits:
(2) The shopping of subsidies as referred to in paragraph (1), can be adjusted to the realization needs of the budget year running in anticipation of the deviation of realization of macroeconomic assumptions, and the Government ' s obligation of tax subsidies is borne Governments, including the lack of tax subsidies incurred by the Government in previous years, are based on the financial capabilities of the State.
(3) The price of tax subsidies is borne by the Government as referred to in paragraph (2) in the Year Budget 2010 must not exceed the magnitude of tax subsidy spending on The government, which had been agreed between the Council of the Council of Representatives with the Government of Rp22,987.224.193.111.00 (twenty-two trillion nine hundred and eighty-seven billion two hundred and twenty-one hundred and ninety-three thousand hundred and thirty-one hundred and thirty-one hundred and thirty-one thousand. eleven rupiah).
Section 4
(1) The Government Value Added Tax is subject to the Government as referred to in Article 2 of the Budget Year 2010 using the Government's tax subsidy expenditure as referred to in Article 3 of the paragraph (3).
(2) the Minister of Finance as the State General Treasurer as the Budget and Budget Office of the State's General Treasurer designates the Director General of Tax as the Power of the Budget User to carry out the payment of tax subsidies incurred Government.
Section 5
The order of the thawing and the mechanism of execution and liability of the Supplementary Value Tax is incurred the Government is conducted in accordance with the provisions of the laws.
Article 6
This Finance Minister ' s Regulation is beginning to apply to the date of the undrased.
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For everyone to know it, ordering this Financial Minister Regulation invitational with its placement in the News of the Republic of Indonesia.
Set in Jakarta on 28 December 2010 MINISTER FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO
PROMULRED IN JAKARTA ON 28 DECEMBER 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR NEWS OF THE REPUBLIC OF INDONESIA IN 2010 NUMBER 666
Komp-toto/RPMK PPN LPG DTP rokum2-materials meeting 21 des 2010-2
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The running and subsidised tax was borne by the Government in previous years delivered by the Minister of Finance through the letter Number: S-644/MK.02/ 2010 dated December 2, 2010 as referred to in letter e;
g. that based on the consideration of the letter a, the letter b, the letter c, the letter d, the letter e, and the letter f, need to specify the Finance Minister's Regulation on the Payment of Value-added Tax-The Government ' s Cur Value Subsidy for the Ingredient Subsidy Oil Burn, Liquefied Petroleum Gas (LPG) Tube 3 (three) Kilogram, and Marketing Fee PT Pertamina (Persero) in the Previous Years and Year of the Walk that was Covered in Budget Year 2010;
Given: 1. Law Number 17 of 2003 on State Finance
(Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);
2. Law No. 1 of 2004 on the State Treasury (Indonesian Republic Gazette 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);
3. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finance (sheet Of State Of The Republic Of Indonesia In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);
4. 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);
5. President's Law Number 71 of 2005 on the Supplies and Distributed Types of Petroleum Fuels as amended by the Presidential Regulation No. 45 of 2009;
6. President Regulation No. 104 of 2007 on Supplies, Redistributions, and Pricing Liquefied Petroleum Gas Tube 3 Kilograms;
7. Presidential Decree No. 56/P of 2010;
8. Decision of Finance Minister Number 274 /KMK.06/ 2002 on the Tata Cara Counting and Payment of Oil Fuel Subsidies (BBM);
9. Decision of Finance Minister Number 301 /KMK.06/ 2004 on the Tata Cara Counting and Payment of Oil Fuel Subsidies (BBM) Year of Budget 2004;
10. Regulation of Finance Minister Number 51 /PMK.02/ 2005 on the Tata Cara Counting and Payment of Oil Fuel Subsidies (BBM) 2005 Budget Year;
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11. Regulation of Finance Minister Number 134 /PMK.06/ 2005 on the Payment Guidelines in the implementation of the State Budget and Shopping Budget;
12. Regulation of Finance Minister Number 215 /PMK.02/ 2007 on Tata cara, Count and Payment Subsidy Liquefied Petroleum Gas (LPG) Tube 3 Kilogram;
13. Regulation of Finance Minister Number 03 /PMK.02/ 2009 on the Tata Way of Supplies, Counting and Payment of Petroleum Subsidies of certain petroleum types as amended by the Regulation of the Minister of Finance No. 195 /PMK.02/2009;
DECIDED:
STIPULATING: FINANCIAL MINISTER REGULATION ON PAYMENT
SHORTCOMINGS OF VALUE-ADDED TAX ON OIL FUEL SUBSIDIES, LIQUEFIED PETROLEUM GAS (LPG) TUBE 3 (THREE) KILOGRAM, AND MARKETING FEE PT PERTAMINA (PERSERO) IN PREVIOUS YEARS AND YEARS OF RUNNING THAT WERE THAWED OUT IN THE 2010 BUDGET YEAR.
Article 1
In this Financial Minister ' s Regulation referred to:
1. Oil Fuel is a fuel that is derived and/or processed from petroleum and/or fuels that are derived and/or processed from petroleum that is mixed with vegetable fuels (Biofuels) as other fuels by type, standard and/or fuel. the quality (specifications), price, volume, and consumer of the user, as specified in the laws.
2. Marketing Fee is the reward given to the seller who is appointed to sell the oil and gas of the State of the State in accordance with the laws.
3. Liquefied Petroleum Gas next called LPG is a liquefied hydrocarbon with pressure to ease storage, transport, and handling it essentially consists of a propane, butane, or mixed second.
4. LPG Tube 3 (three) The next Kilogram called LPG Tabung 3 Kg is an LPG that is loaded into a tube with a weight weight of 3 (three) kilograms.
Article 2
(1) Over payment:
a. The 2003 Tax Year Tax subsidy up to the 2005 Tax Year;
b. Marketing Fee PT Pertamina (Persero) 2003 Tax Year to the 2005 Tax Year;
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c. Oil Fuel subsidy and LPG Tabung 3 Kg in September 2009 up to December 2009;
d. Tabbed Oil and LPG Tabung 3 Kg 2010,
owed the Supplemental Tax of Value in accordance with the taxation laws.
(2) The Value Added Tax is in debt as referred to by paragraph (1) Government's expense.
Article 3
(1) Under Act No. 47 of 2009 on Budget and State Shopping of the Year of Budget 2010 as amended by Law No. 2 Year 2010 has been set Gov
