REPUBLIC OF INDONESIA STATE NEWS

No. 189, 2010 MINISTRY OF FINANCE. Forced Letters. Instant Billing. Procedure.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 85 /PMK.03/ 2010 ABOUT

CHANGES TO THE FINANCE MINISTER ' S REGULATION NUMBER 24 /PMK.03/ 2008 ABOUT THE LAYOUT OF THE CONDUCT

BILLING WITH THE LETTER OF FORCE AND INSTANT BILLING AND AT ONCE

WITH THE GRACE OF GOD ALMIGHTY THE REPUBLIC OF INDONESIA,

DRAW: A. that in order to implement the provisions of Article 10 paragraph (9), Section 10A and Section 20 of the paragraph (1) of the Law No. 19 Year 1997 on Tax Billing with the Letter of Paksa as amended with the Invite Number 19 Year 2000 and the provisions of the Article 27 paragraph (10) of the Government Regulation No. 80 Year 2007 on the Order of the Implementation of the Right and Taxation Act under Law Number 6 of 1983 on the General Terms and the Taxation Way as it has been several times amended last with Act No. 28 of 2007, it has established the Regulation of the Minister of Finance Number 24 /PMK.03/2008 on the Order of the Billing Execution with the Paksa and the Instantaneous and Billing Execution, at once;

www.djpp.depkumham.go.id

2010, No. 189 2

b that in order of billing efforts with Surat Paksa in the Directorate General of Tax, need to do an adjustment/refinement of the provisions set about the layout of the invoicing implementation with the mail force and execution of instantaneous invoicing and billing as well;

c. that in connection with organizational change and the regulation of vertical instances of the Directorate General of Taxes in accordance with the Regulation of the Minister of Finance Number 62 /PMK.01/ 2009 about Organization and Organizational Vertical Authority Directorate General Tax, required adjustment of the appointment of an official to the Directorate General of the Tax granted the authority for tax invoicing;

d that based on consideration as in the letter a, the letter b, and the letter c, need to establish the Finance Minister ' s Regulation on Changes to the Financial Ministers Regulation Number 24 /PMK.03/ 2008 on the Tata Way of Invoicing Execution with the Surat Paksa and the Instantaneous And Instantaneous Billing and Invoicing;

Given: 1 Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia Year of 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended by Law Number 16 Of 2009 (Sheet State Of The Republic Of Indonesia In 2009 Number 62, Addition Of State Sheet of Indonesia No. 4999);

2 Acts 12 Year 1985 on Earth Taxes and Buildings (Republican Gazette) Indonesia Year 1985 Number 68, Additional Gazette Republic of Indonesia Number 3312) As amended by Law Number 12 Year 1994 (State Sheet of the Republic of Indonesia 1994 No. 62, Additional Gazette of the Republic of Indonesia Number 3569);

www.djpp.depkumham.go.id

2010, No. 189 3

3 Law Number 19 Year 1997 on Tax Charges with Forceable Mail (State Of The Republic Of Indonesia In 1997 Number 42, Additional Sheet Of State Republic Indonesia Number 3686) as amended with Act No. 19 of the Year 2000 (State of the Republic of Indonesia 2000 Number 129, Additional Gazette Republic of Indonesia Number 3987);

4 Act No. 21 of 1997 on the Customs Acquisition of the Land and Buildings of the Republic of Indonesia (State of the Republic of Indonesia in 1997 No. 44, Additional Gazette of the Republic of Indonesia) Indonesia Number 3688) as amended by Act No. 20 of 2000 (Indonesian Republic of Indonesia 2000 Number 130, Additional Gazette Republic of Indonesia Number 3988);

5 Government Regulation No. 80 Year 2008 about the Order of the Implementation of the Right and Taxation By Act Number 6 of 1983 on the General Terms and the Taxation Way as it has been last modified by Act No. 28 of 2007 (Sheet) Nation of Republic of Indonesia Year 2007 Number 169, Added Gazette Republic of the Republic of Indonesia Indonesia Number 4797);

6 Presidential Decree Number 84 /P Year 2009;

7 Financial Ministers Regulation Number 24 /PMK.03/2008 on the Tata Way of Invoicing with Surat Paksa and the Implementation of Instantaneous And Instant Billing and Respectively;

DECIDED:

SPECIFIES: THE FINANCIAL MINISTER 'S REGULATION ON THE CHANGE TO THE 24 /PMK.03/2008 FINANCIAL MINISTERS' REGULATIONS ON THE MANNER OF THE MANNER OF INVOICING THE BILLING WITH THE FORCED LETTER AND THE IMPLEMENTATION OF THE BILLING IMMEDIATELY AND AT ONCE.

www.djpp.depkumham.go.id

2010, No. 189 4

Article I Some provisions in Finance Minister Regulation Number 24 /PMK.03/ 2008 on the Tata Way of Invoicing Execution with the Surat Paksa and the Implementation of the Billing and Simultaneously, are changed as follows: 1. The provisions of Article 2 are amended, so it reads as follows:

Article 2 In order for the implementation of the Tax Billing, the Finance Minister appoints: a. Head of the Madya Tax Services Office, including Head of Office

Tax Service in the Environment Office of the Directorate General of Special Jakarta Tax, and Head of the Major Tax Wajib Tax Services Office, as an Officer to carry out the Biling Taxes that include the Income Tax as well as the value-added Goods and Services and the Sales Tax for the Luxury Goods;

b. The head of the Pratama Tax Services Office as an Officer to implement the Tax Reseller which includes the Income Tax, the Value of Value Added Goods and Services and the Sales Tax of the Luxury Goods, the Earth Tax and the Building, and the Rights Acquisition of the Rights Land and Buildings;

c. Deleted; d. Deleted.

2. The provisions of Section 4 are amended, so that it reads as follows: Section 4

(1) The Head of the Tax Service Office as referred to in Article 2 of the letter of the Tax Taxpayer in the event of the tax debt as set forth in: a. Tax Invoice (STP); b. Pay (SKPKB); c. Supplemental tax decree (SKPKBT); and d. Real Action Letter, Mind Decision, Determination

Appeal, as well as the Retrial Decision, which causes the amount of tax payable to be increased,

e. For the Software Value Plus and Services Tax and the Sales Tax for the Mewah Goods is not paid up to the due date.

www.djpp.depkumham.go.id

2010, No. 189 5

(2) The head of the Tax Service Office as referred to in Article 2 of the letter b carries out the Tax Billing in terms of the tax debt as set forth in: a. Tax Bill (STP), Underpaid

(SKPKB), and Supplemental Tax Decree (SKPKBT), and Actual Decision Mail, Objection Decision Letter, Termination, and Retrial Act, which causes the amount of taxes that must be paid more, for the Income Tax and the Value Added Goods and Services Tax and the Sales Tax of the Luxury Goods;

b. Earth Tax and Building Tax Bill Letter (STPUN), for Earth Taxes and Buildings;

c. Land Rights Entitlements for Land and Less Pay Buildings (SKBKB), Entitlements Entitlements for Lands and Additional Unpay Buildings (SKBKBT), as well as the Land and Building Rights Authorization Bill (STB), and the Letter of the Rights of Entitlement (STB), and the Letter of the Rights of the Rights of the Rights of the Rights of the Right to the Right to the Right The decision of the decision, the Decree of Objection, the Severing of Appeal, as well as the Review Act returns, which led to the amount of tax payable to increase, to the Customs Acquisition of the Land and Building,

d. was not repaid until the due date. (2a) The head of the Tax Services Office as referred to in Section 2

the letter a and the letter b also carries out the Tax Charge against the tax debt as set forth in the Tax Bill (STP), the Underpaid Tax Decree (SKPKB), As well as the IBM Cloud Service, Client may use the IBM Cloud Service to provide Client with access to the Cloud Service, and to the IBM Cloud Service. (4) Remoted.

3. Between Section 5 and Section 6 is inserted 1 (one) section, Section 5A so that it reads as follows:

Section 5A (1) Date of expiration date is:

a. Tax Bill (STP), b. Underpaid Tax (SKPKB) Letters, and

www.djpp.depkumham.go.id

2010, No. 189 6

c. Supplemental tax decree (SKPKBT), republished under the terms of the tax-invitation rules, is the same as the original rollout date of the Tax Bill (STP), the Underpaid Tax Decree (STP), (SKPKB), and the Supplemental Tax Decree (SKPKBT) as referred to in Section 5.

(2) Tax Bill (STP), Less Pay Tax (SKPKB) and Supplemental Tax Decree (SKPKBT), republished as referred to in paragraph (1), having the same legal power. with the originals of the Tax Bill (STP), the Underpaid (SKPKB) Letter, and the Additional Less Pay Tax Decree (SKPKBT).

Article II of the Minister of Finance Regulation shall begin 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 13 April 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

PROMULRED IN JAKARTA ON 13 APRIL 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,

PATRIALIST AKBAR

www.djpp.depkumham.go.id