Regulation Of The Minister Of Finance Number 85/fmd. 03/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 85/PMK.03/2010 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516b8a4290a2d6313233353330.html

BN 189-2010 REPUBLIC INDONESIA No. 189, 2010 MINISTRY of FINANCE. Letter Force. Billing Immediately. The procedure. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 85/FMD. 03/2010 ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 24/FMD. 03/2008 CONCERNING the PROCEDURES for the IMPLEMENTATION of the BILLING with the FORCED IMPLEMENTATION of BILLING and INSTANTLY and SIMULTANEOUSLY with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to implement the provisions of article 10 paragraph (9), article 10A and article 20 paragraph (1) of Act No. 7 of 1997 concerning Tax Billing with Force as amended by law number 19 2000 and the provisions of article 27 paragraph (10) the Government Regulation number 80 in 2007 about the procedures for the implementation of the rights and obligations of Taxation by law number 6 Year 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 28 of 2007, has been assigned the regulation of the Minister of finance Number 24/FMD. 03/2008 concerning the procedures for the implementation of the Billing with the forced implementation of Billing and Instantly and simultaneously; www.djpp.depkumham.go.id 2010, no. 189 2 b that in order the billing efforts with Force in the Environment Directorate-General of taxes, adjustments need to be made/refinement of provisions governing the procedures for the implementation of the billing with the forced implementation of billing and instantly and simultaneously as referred to in subparagraph a; c. that in connection with any change of the Organization and the work of the tax Directorate General vertical establishments in accordance with regulation of the Minister of finance Number 62/FMD. 01/2009 about the Organization and the Work of the tax Directorate General Vertical Establishments, necessary adjustments to the designation of officials in the Directorate General of Taxes given the authority to conduct tax collection; d. that based on considerations as referred to in letter a, letter b, letter c, and the need to set a regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 24/FMD. 03/2008 concerning the procedures for the implementation of the Billing with the forced implementation of Billing and Instantly and simultaneously; Remember: 1 Act No. 6 in 1983 about the General provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999); 2 Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional sheets of the Republic of Indonesia Number 3312) as amended by law No. 12 of 1994 (State Gazette of the Republic of Indonesia Number 62 in 1994, an additional Sheet of the Republic of Indonesia Number 3569); www.djpp.depkumham.go.id 2010, no. 189 3 3 law number 19 in 1997 about the tax Billing with Force (Gazette of the Republic of Indonesia Number 42 in 1997, an additional Sheet of the Republic of Indonesia Number 3686) as amended by Act No. 19 of 2000 (State Gazette of the Republic of Indonesia Number 129 of 2000, an additional Sheet of the Republic of Indonesia Number 3987); 4 Act No. 21 of 1997 about the Bea acquisition of rights to land and buildings (State Gazette of the Republic of Indonesia Number 44 in 1997, an additional Sheet of the Republic of Indonesia Number 3688) as amended by Act No. 20 of 2000 (State Gazette of the Republic of Indonesia Number 130 in 2000, an additional Sheet of the Republic of Indonesia Number 3988); 5 Government Regulation number 80 in 2008 about the procedures for the implementation of the rights and obligations of Taxation by law number 6 Year 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 28 of 2007 (State Gazette of the Republic of Indonesia Number 169 in 2007, an additional Sheet of the Republic of Indonesia Number 4797); 6 Presidential Decree Number 83/P in 2009; 7 the Minister of finance Regulation Number 24/FMD. 03/2008 concerning the procedures for the implementation of the Billing with the forced implementation of Billing and Instantly and simultaneously; Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 24/FMD. 03/2008 CONCERNING the PROCEDURES for the IMPLEMENTATION of the BILLING with the FORCED IMPLEMENTATION of BILLING and INSTANTLY and SIMULTANEOUSLY. www.djpp.depkumham.go.id 2010, no. 189 4 Article I some provisions in the regulation of the Minister of finance Number 24/FMD. 03/2008 concerning the procedures for the implementation of the Billing with the forced implementation of Billing and Instantly and simultaneously, amended as follows: 1. The provision of article 2 was changed, so that it reads as follows: article 2 in the framework of the implementation of the tax Collection, Finance Minister designate: a. Associate Tax Services Office Head, including head of the Tax Services Office in the area of Office Environment Directorate General Tax Jakarta Special , and the head of the Tax Service Office of large Taxpayers, as officials to carry out Tax Collection which includes income tax and value added tax and goods and services sales tax over luxury goods; b. head of Tax Services Office as acting to carry out Retail Billing Taxes covering income tax, value added tax and goods and services sales tax over the luxury goods Tax, Earth and buildings, and the Bea acquisition of Rights over the land and buildings; c. Deleted; d. delete. 2. The provisions of article 4 is modified, so that it reads as follows: article 4 (1) the Head Office of the Ministry of Taxes referred to in article 2 letter a carry out Tax Billing in terms of tax debt as stated in the: a. letter of tax bill (STP); b. Tax Provision Less Letters (SKPKB); c. letter of the Ordinance an additional Pay Less Tax (SKPKBT); and d. the decision letter of Correction, a letter of objection to the decision, the ruling of the appeal, as well as the decision of a Review, which led to the amount of tax to be paid, e. for income tax and value added tax and goods and services sales tax over luxury goods not repaid until maturity date. www.djpp.depkumham.go.id 2010, no. 189 5 (2) the Head Office of the Ministry of Taxes referred to in article 2 letter b implementing the Tax Billing in terms of tax debt as stated in the: a. Letter (STP) tax bill, Tax Provision Less Letters (SKPKB), as well as the letter of the tax Provision Less Extra Pay (SKPKBT), and the decision letter of Correction, a letter of objection to the decision, the ruling of the appeal, as well as the decision of a Review, which led to the amount of tax to be paid increased , for income tax and value added tax and goods and services sales tax over luxury goods; b. Letter of the tax tax bill of Earth and building (STPPBB), to the Earth and building Tax; c. letter of the statutes, the Bea acquisition of Rights over the land and buildings Less pay (SKBKB), letter of the statutes, the Bea acquisition of Rights over the land and buildings Less Extra Pay (SKBKBT), as well as the letter of the Bill the Bea acquisition of rights to the land and building (STB), and the decision letter of Correction, a letter of objection to the decision, the ruling of the appeal, as well as the decision of a Review, which led to the amount of tax to be paid, to the Bea acquisition of land rights and buildings , d. not repaid until maturity date. (2a) the Head Office of the Ministry of Taxes referred to in article 2 letter a and letter b is also implementing the Tax Billing against the tax debt as stated in the letter (STP) tax bill, Tax Provision Less Letters (SKPKB), as well as the letter of the tax Provision Less Extra Pay (SKPKBT), which was published back based on the provisions of the regulations. (3) is deleted. (4) deleted. 3. Between article 5 and article 6 is inserted 1 (one) article, namely Article 5A to read as follows: article 5A (1) payment due date: a. letter of tax bill (STP), b. the tax Provision Less Letter (SKPKB) and www.djpp.depkumham.go.id 2010, no. 189 6 c. letter of the Ordinance an additional Pay Less Tax (SKPKBT), which was republished pursuant laws-invitation of taxation, the same as the due date of the original tax bill payment Letter (STP) Less Tax Statutes, letters (SKPKB) and Tax Provision Less Letters Pay extra (SKPKBT) as stipulated in article 5. (2) letter (STP) tax bill, Tax Provision Less Letters (SKPKB) and Tax Provision Less Extra Pay (SKPKBT) the republished as referred to in paragraph (1), have the force of law which is the same as the original of the Letter (STP) tax bill, Tax Provision Less Letters (SKPKB) and Tax Provision Less Letter Extra Pay (SKPKBT). Article II Regulations this Minister of Finance took effect on the date of promulgation. 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 April 13, 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on April 13, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id