Regulation Of The Minister Of Finance Number 39/fmd. 03/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 39/PMK.03/2010 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5160d25f80ba3c313233353132.html

BN 095-2010 REPUBLIC INDONESIA No. 95, 2010 Ministry of finance. Restriction. VAT. The procedure. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 39/FMD. 03/2010 of RESTRICTION and the PROCEDURES for the IMPOSITION of VALUE ADDED TAX UPON the ACTIVITIES to BUILD YOUR OWN with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to better protect the people on low incomes from imposition of value added tax upon the activities of the building itself needs to be set back limits the activities of its own building; b. that based on considerations as referred to in letter a and to implement the provisions of article 16 c of the Act number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods as it has several times changed with Act No. 42 in 2009, needs to set a regulation of the Minister of finance about the limitations and procedures for the imposition of value added tax upon the Activities to build your own; Remember: 1. Law number 6 Year 1983 on 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 www.djpp.depkumham.go.id 2010, no. 95 2 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. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069); 3. Presidential Decree Number 83/P in 2009; Decide: Define: REGULATION Of The MINISTER Of FINANCE ABOUT The LIMITATIONS And PROCEDURES For The IMPOSITION Of VALUE ADDED TAX UPON The ACTIVITIES To BUILD YOUR OWN. Article 1 In regulation of the Minister of finance it is: 1. The basis of Taxation is the amount of the selling price, replacement, the value of imports, export value, or another value is used as the basis for calculating the tax owed. 2. Tax Deposit Letter is proof of payment or remittance of tax that has been done by using the form or have been done the other way into the State Treasury through payment designated by the Minister of finance. Article 2 (1) activities to build your own value added Tax payable. (2) value added tax referred to in subsection (1) is payable for a private person or entity that conducts activities to build your own. (3) build your own Activities as referred to in subsection (1) is an activity to build buildings that do not in any business activity or employment by private persons or entities that are used alone or used the results of the other party. www.djpp.depkumham.go.id 2010, no. 95 3 (4) of the building referred to in subsection (3) in the form of one or more construction techniques that are planted or attached on a permanent basis on one unit of land and/or waters with criteria: a. construction consists mainly of wood, concrete, brick or similar materials, and/or steel; b. intended for residence or place of business activities; and c. the total area of at least 300 m2 (three hundred square meters). Article 3 (1) value added tax payable as stipulated in article 2 calculated by way of multiplying the rate of 10% (ten percent) on the basis of Taxation. (2) the base of Taxation referred to in subsection (1) is 40% (forty percent) of the total costs incurred and/or paid for building buildings, not including the price of the acquisition of land. Article 4 (1) when the terutangnya value added tax over own building activities occur at startup accretion. (2) build your own Activities undertaken gradually considered one unit of activity is all the time lag between the stages of no more than 2 (two) years. (3) the place of the value added tax payable upon the activities is in place to build your own building was established. Article 5 (1) the payment of value added tax payable are conducted every month by 10% (ten per cent) multiplied by 40% (forty per cent) multiplied by the amount of the costs incurred and/or paid in each month. (2) value added tax payable as referred to in paragraph (1) of the mandatory deposited into the State Treasury through the post office or Bank's perception of not longer than 15 months after the expiration of the tax. (3) a person or private entity performing activities build their own mandatory reporting the deposit referred to in subsection (2) to the Tax Services Office whose territory includes the place of the building using sheets of the third longest Tax Deposit Letter late next month after the expiration of the tax. www.djpp.depkumham.go.id 2010, no. 95 4 Article 6 the input Tax paid in respect of the activities of the building alone cannot be credited. Article 7 (1) in the case of a building as a result of build your own activities as mentioned in article 2 are used by the other party as a place of residence or place of business activities, private person or entity that conducts activities to build your own obligatory submit proof of Deposit Letter of the original Tax value added tax upon the activities of the building itself to others who use the building. (2) in the case of private persons or entities that build their own buildings for use by the other party as stipulated in paragraph (1) cannot show proof of Deposit Letter of the original Tax value added tax upon the activities to build your own, others who use the building liable in renteng upon payment of value added tax owed. Article 8 procedures for charging Tax Deposit Letter, reporting, supervision and the imposition of value added tax upon the activities to build your own set with the Regulations the Director General of taxes. Article 9 regulation of the Finance Minister at the time it entered into force: 1. build your own Activities that have been initiated before the entry into force of this regulation of the Minister of finance and are not yet finished, subject to value added tax based on the decision of the Minister of finance Number 554/KMK. 04/2000 about the limitations and procedures for the imposition of value added tax upon the Activities to build your own is done not in business activity or employment by a private Person or entity that the result used alone or Used other parties as amended by decision of the Minister of finance Number 320/KMK. 03/2002. 2. The decision of the Minister of finance Number 554/KMK. 04/2000 about the limitations and procedures for the imposition of value added tax upon the Activities to build your own is done not in business activity or employment by a private Person or entity that the result used alone or Used other parties as amended by decision of the Minister of finance Number 320/KMK. 03/2002, revoked and declared inapplicable. www.djpp.depkumham.go.id 2010, no. 95 5 of article 10 of this regulation of the Minister of Finance took effect on April 1, 2010. 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 February 22, 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on February 22, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id