Regulation Of The Minister Of Finance Number 71/fmd. 03/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 71/PMK.03/2010 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5168a976e0a3dc313233353235.html

BN 154-2010 REPUBLIC INDONESIA No. 154, 2010 MINISTRY of FINANCE. The Excess Tax. Taxable Employers. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 71/FMD. 03/2010 TAXABLE EMPLOYERS ABOUT LOW-RISK GIVEN the PRELIMINARY TAX ADVANTAGES REVERSION with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 9 paragraph (4) of Act No. 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 of 2009 need to set Rules, Finance Minister about Taxable low-risk Entrepreneurs given Preliminary Tax Advantages Reversion; 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 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); www.djpp.depkumham.go.id 2010, no. 154 2 2. Act No. 8 of 1983 concerning 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 REGARDING TAXABLE LOW-RISK ENTREPRENEURS Are GIVEN A REFUND Of EXCESS TAX INTRODUCTION. Article 1 Taxable Employers can be given a refund of the excess tax is preliminary Taxable Employers who meet the following conditions: a. doing activity: 1. Taxable Intangible Goods exports; 2. delivery of Taxable Goods and/or Taxable Service submission to the value added tax collector; 3. submission of Taxable Goods and/or Taxable Services the delivery of value added tax value is not free; 4. export of Taxable Intangible Goods; and/or 5. exports of services are Taxable; and b. have been defined as low-risk entrepreneurs are Taxable. Article 2 (1) for Taxable Employers set up as low-risk as referred to in article 1 letter b must meet the following criteria: www.djpp.depkumham.go.id 2010, no. 154 3 a. Employers Taxable is a public company that is at least 40% (forty percent) of the total disetornya shares traded on the stock exchange in Indonesia; b. Employers Taxable is a company that shares its majority owned directly by the Central Government and/or local governments; or c. the manufacturer other than Taxable Employers referred to in letter a and letter b, who meet certain requirements, which are never performed an examination of the evidence of the commencement and/or investigation within a period of 24 (twenty four) months. (2) certain requirements as referred to in paragraph (2) Letter c includes the following: a. timely in filing the Notice period for value added tax for 12 (twelve) months; b. the value of the Taxable Goods sold in the previous year of at least 75% (seventy five percent) was his own productions; and c. financial report for 2 (two) years of previous tax audited by public accountant with unqualified opinion or Reasonable with the exception. Article 3 (1) for Taxable Employers set up as low-risk as referred to in article 1 letter b, Taxable Employers must be delivered to the Director General of taxes. (2) the Application referred to in subsection (1) must be enclosed with the completeness of the documents as follows: a. a description of the authorized agencies for the fulfillment of the requirements referred to article 2 paragraph (1), letter a or the letter b; or b. the financial statements referred to in article 2 paragraph (2) Letter c; and c. other documents the conditions regulated further by the regulations the Director General of taxes. (3) the Application referred to in subsection (1) and the completeness of the documents referred to in subsection (2) delivered the longest 15 (fifteen) working days before the beginning of the tax period for Employers Taxable Taxable Employers set up as low-risk. www.djpp.depkumham.go.id 2010, no. 154 (4) of the application referred to in subsection (1), the Director General of Taxes for a period of 15 (fifteen) working days since the application was received in full published: a. determination of decision as Taxable low-risk Entrepreneurs; or b. notice that the application cannot be processed because it does not meet the conditions referred to in article 2. (5) When up to a period of time referred to in subsection (4) expires, the Director General of Taxes decision letter or not publishing a notification letter that the application cannot be processed applies the following conditions: a. the application referred to in subsection (1) are granted; and b. the Director General of Taxes decision letter should publish the designation as a low-risk Entrepreneurs Taxable longest 15 (fifteen) working days after the expiry of the period referred to in subsection (4). (6) decision letter of assignment or a notice that the application cannot be processed as intended in paragraph (4) was published after research carried out towards the fulfillment of the provisions referred to in article 2. (7) the decision of the determination referred to in paragraph (2) letter a is valid for 24 (twenty-four) since the Tax Periods Tax Employers Taxable Taxable Employers set up as low-risk. Article 4 (1) if the period of assignment as Taxable low-risk Entrepreneurs end up Taxable, employers can convey reapply for Taxable Employers set up as low-risk. (2) the Application referred to in subsection (1) is submitted in accordance with the provisions referred to in article 3. Article 5 (1) determination of the Decisions as Taxable low-risk Entrepreneurs stated does not apply in the event of: a. Taxable Employers conducted an examination of evidence beginning or investigation; or www.djpp.depkumham.go.id 2010, no. 154 5 b. Taxable Employers carried out examination and turns of inspection results note that Taxable Employers no longer meets the criteria as a Taxable Entrepreneur low-risk as referred to in article 2 paragraph (1) and article 2 paragraph (2) letter b and subparagraph c. (2) determination of Taxable Employers as Taxable low-risk Entrepreneurs stated does not apply as intended in paragraph (1) since the: a. publication Warrant examination of Evidence beginning, in terms of evidence of commencement of inspection carried out as referred to in paragraph (1) letter a; or b. the signing event news examination results, in which case against the Taxpayer performed the checks referred to in paragraph (1) letter b. (3) the Director General of Taxes may publish notice of revocation of the designation of employers Taxable Taxable Employers as low-risk. Article 6 Provisions concerning: a. the procedures for submission of the petition; b. the procedures for designation as a low-risk entrepreneurs are Taxable; c. procedures for notification that the application cannot be processed because it does not meet the conditions; d. procedures for notice of revocation of the designation of employers Taxable Taxable Employers as low-risk, subject to the Regulations the Director General of taxes. Article 7 of this regulation of the Minister of Finance took effect on April 1, 2010. www.djpp.depkumham.go.id 2010, no. 154 6 so that everyone knows 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 March 31, 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on March 31, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id