Regulation Of The Minister Of Finance Number 252/fmd. 03/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 252/PMK.03/2010 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515e68ea40b8db313233353038.html

bn666-2010. doc REGULATIONS the MINISTER of FINANCE of REPUBLIC of INDONESIA NUMBER 252/FMD. 03/2010 CONCERNING PAYMENT of VALUE ADDED TAX BORNE by the DEFICIENCIES of the GOVERNMENT OVER SUBSIDIES for FUEL OIL, LIQUIFIED PETROLEUM GAS (LPG) CANISTERS 3 (three) pounds, and MARKETING FEE PT PERTAMINA (PERSERO) on the previous years and the CURRENT YEAR were DISBURSED in fiscal year 2010 with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that based on the provisions of article 9 c Act No. 47 of 2009 about the budget revenue and Expenditure of the State fiscal year 2010 as amended by Act No. 2 of 2010 (2010 STATE BUDGET LAW with changes), has been assigned an estimate of tax subsidies borne by the Government in the fiscal year 2010; b. that based on the provisions of article métro stations in the ACT on NATIONAL BUDGET 2010 changes, along with a shopping subsidy referred to in Article 9 c of LAW on NATIONAL BUDGET 2010 along with the change, can be tailored to the needs of realization in the budget goes to anticipate the realization of macroeconomic assumptions of the deviation, and the obligation of the Government over the tax subsidy borne by the Government, including a shortage of tax subsidies borne by the Government in the past years, based on the country's financial capability; c. that based on the provisions of article 6 of Act No. 17 of 2003 about the finances of the State, the President has granted authority to the Secretary of the Treasury as a fiscal Manager includes technical policies related to the management of the STATE BUDGET; d. that based on the provisions of article 7 paragraph (2) of law No. 1 of 2004 on the State Treasury, Ministry of finance as Treasurer General of State authorities set policies and guidelines for the implementation of the State budget; e. that by basing the provisions as stated on the letter b, letter number: S-644/MK. 02/2010 December 2, 2010, the Finance Minister has been memintakan approval to the Budget of the Republic of Indonesia people's representative Council (DPR-RI) to adjust the tax subsidy expenditures borne by the Government in accordance with the needs of realization on the fiscal year running tax and subsidy borne by the Government in the past years, including a shortage of tax subsidies paid the Government over subsidies for fuel oil , Liquefied Petroleum Gas (LPG) Canisters 3 (three) pounds, and Marketing Fee PT Pertamina (Persero); f. that the appropriate Roman numeral II grains 4 Conclusion the HOUSE Budget Agency work meetings-RI with the Government represented by the Minister of Finance on December 6, 2010, the budget Agency DPR-RI has approved the request for adjustment of the tax subsidy expenditures borne by the Government in accordance with the needs of realization on the fiscal year www.djpp.depkumham.go.id walk and tax subsidies borne by the Government in previous years that were presented by the Minister of finance through letter Number : S-644/MK. 02/2010 December 2, 2010 as stated on the letter e; g. that based on considerations as referred to in letter a, letter b, letter c, letter d, letter e, letter f, and the need to set a regulation of the Minister of finance concerning the payment of value added Tax borne by the Deficiencies of the Government over subsidies for fuel oil, Liquefied Petroleum Gas (LPG) Canisters 3 (three) pounds, and Marketing Fee PT Pertamina (Persero) on the previous years and the current year were disbursed in fiscal year 2010; Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 2. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355); 3. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400); 4. Act No. 47 of 2009 about the budget of the State Expenditures and revenues of the fiscal year 2010 (State Gazette of the Republic of Indonesia Number 156 in 2009, an additional Sheet of the Republic of Indonesia Number 5075) as amended by Act No. 2 of 2010 (State Gazette of the Republic of Indonesia Number 69 in 2010, an additional Sheet of the Republic of Indonesia Number 5282); 5. Presidential regulation Number 71 in 2005 about the provision and distribution of Certain types of fuel oil as amended Presidential regulation Number 45 in 2009; 6. Presidential regulation Number 104 in 2007 about the provision, Pricing, and distribution of Liquefied Petroleum Gas Tubes 3 Kilograms; 7. Presidential Decree Number 56/P in 2010; 8. The decision of the Minister of finance Number 274/KMK. 06/2002 concerning the procedures for Calculation and payment of subsidies on Fuel oil (FUEL); 9. The decision of the Minister of finance Number 301/KMK. 06/2004 concerning the procedures for Calculation and payment of subsidies on Fuel (BBM) fiscal year 2004; 10. Regulation of the Minister of finance Number 51/FMD. 02/2005 about the procedures for Calculation and payment of subsidies on Fuel (BBM) fiscal year 2005; www.djpp.depkumham.go.id 11. Regulation of the Minister of finance Number 134/FMD. 06/2005 regarding the implementation of payments in the budget guidelines of the income and Expenditures of the State; 12. Regulation of the Minister of finance Number 215/FMD. 02/2007 about The Provision, the calculation and payment of subsidies on Liquefied Petroleum Gas (LPG) Canisters 3 Kilograms; 13. the regulation of the Minister of finance number 03/FMD. 02/2009 regarding the Provision of the Ordinance, the calculation and payment of subsidies on fuel oil Fuel Oil Type Specific as amended by regulation of the Minister of finance Number 195/FMD. 02/2009; Decide: define: the REGULATION of the FINANCE MINISTER ABOUT the LACK OF PAYMENT of VALUE ADDED TAX BORNE by the GOVERNMENT OVER SUBSIDIES for FUEL oil, LIQUEFIED PETROLEUM GAS (LPG) CANISTERS 3 (three) pounds, and MARKETING FEE PT PERTAMINA (PERSERO) on the previous years and the CURRENT YEAR were DISBURSED in fiscal year 2010. Article 1 In regulation of the Minister of finance it is: 1. Fuel oil is the fuel that is derived and/or prepared from petroleum and/or fuel derived and/or prepared from petroleum that is blended with biofuels (Biofuel) as other fuel types, standards and quality (specifications), price, volume and consumer users, as set out in the legislation. 2. Marketing Fee is the reward given to the seller who is appointed to sell oil and gas State appropriate legislation. 3. Liquefied Petroleum Gases LPG is hereinafter referred to as liquefied hydrocarbon with pressure to facilitate storage, transport, and handling that basically consists of propane, butane, or a mixture of both. 4. LPG Tubes 3 (three) Pounds the hereafter LPG LPG 3 Kg Jar is filled into tubes with a heavy content of three kilograms. Article 2 (1) of the payment: a. subsidies fuel oil Tax Year 2003 up to 2005 Tax Years; b. Marketing Fee PT Pertamina (Persero) for Tax Year 2003 up to 2005 Tax Years; www.djpp.depkumham.go.id c. subsidized fuel oil and LPG Tubes 3 Kg in September 2009 until December 2009; d. subsidies on fuel oil and LPG Tubes 3 Kg in 2010, value added Tax payable in accordance with the regulations. (2) a value added tax payable referred to in subsection (1) are borne by the Government. Article 3 (1) on the basis of Act No. 47 of 2009 about the budget revenue and Expenditure of the State fiscal year 2010 as amended by Act No. 2 of 2010 has been set the estimated tax subsidies borne by the Government in fiscal year 2010. (2) Spending of subsidies as referred to in paragraph (1), can be adapted to the needs of realization in the budget goes to anticipate the realization of macroeconomic assumptions of the deviation, and the obligation of the Government over the tax subsidy borne by the Government, including a shortage of tax subsidies borne by the Government in the past years, based on the financial capabilities of the State. (3) the magnitude of the tax subsidy borne by Government expenditures referred to in subsection (2) in the 2010 budget Year shall not exceed the magnitude of the tax subsidy expenditures borne by the Government which has been agreed between the body of the DPR-RI Budget with the Government i.e. Rp 22.987.224.193.111 RP (twenty-two trillion nine hundred eighty-seven billion two hundred and twenty-four million one hundred and ninety-three thousand one hundred and eleven dollars). Article 4 (1) value added tax is borne by the Government as stipulated in article 2 were paid in fiscal year 2010 with tax subsidies incurred expenditures using the Government as stipulated in article 3 paragraph (3). (2) the Minister of finance as Treasurer General of the country as part of the Budget Users Public Treasurer State Budget set the Director General of Taxes as a power user to execute the Budget tax subsidy payments are borne by the Government. Article 5 procedures for disbursement and implementation mechanisms as well as the accountability of value added tax borne by the Government is carried out in accordance with the provisions of the legislation. Article 6 of the regulation the Finance Ministers began in force on the date of promulgation. www.djpp.depkumham.go.id


In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on December 28, 2010 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on December 28, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR REPUBLIC INDONESIA in 2010 the NUMBER 666 Comp-toto/RPMK VAT LPG DTP rokum2-21 Dec 2010 meeting materials-2 www.djpp.depkumham.go.id