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Act Number 16 Year 2009 (State Of The Republic Of Indonesia 2009 Number 62, Additional Gazette Of The Republic Of Indonesia Number 4999);

2. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Last modified with Act No. 42 Year 2009 (State Gazette of the Republic of Indonesia in 2009 number 150, Additional Gazette Republic of Indonesia Number 5069);

3. President's Decision No. 84 /P OF 2009; DECIDED:

STIPULATING: THE REGULATION OF THE MINISTER OF FINANCE ON THE LIMITS AND RULES OF THE IMPOSITION OF VALUE-ADDED TAX ON THEIR OWN BUILDING ACTIVITIES.

Section 1 In this Financial Minister Regulation referred to: 1. The Base Charge of the Tax Price is the amount of Jual Price, Reimburse, Import Value,

Export value, or any other value used as the basis for calculating the tax Debt.

2. A Tax Deposit is a proof of payment or tax deposit that has been performed using the form or has been done in other ways to the state coffers through a payment place appointed by the Minister of Finance.

Article 2 (1) The Value Added Value Tax. (2) The Value Added Tax (s) as referred to in paragraph (1) of the debt

for the person or body that performs its own building activities.

(3) The activities build itself as referred to in paragraph (1) is the building activity a building that is done not in the business or job activities by a private person or a body whose results are used by themselves or other parties.

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(4) The building as referred to in verse (3) is one or more of the engineering constructs planted or attached fixed to a single unit of soil and/or water with the criteria: a. Its main construction consists of wood, concrete, brick pairs or

type materials, and/or steel; b. is reserved for a place of residence or place of business activities; and c. an overall area of at least 300 m2 (three hundred square meters).

Section 3 (1) of the debted Value Taxes as referred to in Section 2

is calculated by multiplying the 10% (ten percent) tariff on the Base of the Tax Introduction.

(2) The Base Charge of the Tax is referred to in the paragraph (1) is 40% (forty percent) of the amount of costs incurred and/or paid to build the building, excluding the price of the land.

Article 4 (1) When the Value of the Value Added Value Added for the building activities

On its own when it started building. (2) The self-built activities which are performed gradually are considered

is a single unit of activity throughout the intermediate time between the stages of no more than 2 (two) years.

(3) The Additional Value Tax (s) of the debunking For the purpose of building itself is where the building was established.

Article 5 (1) The payment of the debt Repayment Tax is conducted every month

by 10% (ten percent) multiplied by 40% (forty percent) multiplied by the with the amount of fees incurred and/or paid on each The following:

(2) Additional Value Added Tax (1) is required in paragraph (1) to be contorted to the State Kas through the Post Office or the Most Perception Bank for the next 15 months following the expiration of the tax period.

(3) People Whether or not a body or body, or a body that performs its own activities, is required to report a payment, as it is referred to in a paragraph (2) to the Office of the Tax Service, which includes the building, using the third sheet of the The most recent tax rate is the next month after the end of the tax period.

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Section 6 The input tax paid in connection with the building activities itself cannot be credited.

Article 7 (1) In terms of building as a result of its own building activities

as contemplated in Section 2 is used by other parties as a place of residence or place of business activities, private persons or bodies who perform their own building activities are required to submit evidence of the original Tax Deposits Tax of Value for the build activities own to the other side using the building.

(2) In terms of people A person or a person who builds a building on its own, as it is a building, or a body that is in itself a building for use, as it is referred to in a paragraph (1) may not show proof of the original Tax Deposits Tax of the Value of Value The building is responsible for the payment of the owed Value Added Tax.

Section 8 of the Order of the Tax Deposits, Reporting And Supervision of the Value Added Tax charge for its own building activities is set up with the Regulation of Director General of Tax.

Article 9 At the time The rules of the Ministry of Finance are in effect: 1. The activities of your own building which have started before it expires

This Finance Minister ' s Regulation and not yet completed its construction, are subject to the Value Added Tax based on the Decree of the Finance Minister Number 554 /KMK.04/ 2000 about the Limitation and use the Value of Value Added Tax (s) for the Self-Governing Body (s) or the Governing Body or the Governing Body or the Governing Body, or Used By Other Parties, As amended. with the Decree of the Minister of Finance Number 320 /KMK.03/2002.

2. Finance Minister's decision No. 554 /KMK.04/2000 on the Limitation and the Order of the Value of Value Added Tax on Establishing Itself is Committed Not In The Activities Of The Business Or Work By The Person Or Entity Used Alone or Used By Other Parties as amended by the Decree of the Finance Minister Number 320 /KMK.03/2002, revoked and declared not in effect.

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Article 10 of the Ministry of Finance Regulation came into effect on April 1, 2010. 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 22 February 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

promulred in Jakarta on 22 February 2010 MINISTER OF LAW AND HUMAN RIGH