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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 Invite-Invite Number 42 Year 2009 (State Sheet of Indonesia Year 2009 Number 150, Additional Gazette Republic of Indonesia Number 5069);

3. The decision of the President No. 84 /P of 2009; DECIDED:

SET: A FINANCIAL MINISTER ' S REGULATION ON EMPLOYERS OF LOW-RISK TAXES GIVEN THE PRIMARY RETURN OF TAX-EXCESS TAXES.

Article 1 Of The Employers Tax that can be granted an overtax primary return is the Taxpayer of the Tax which meets the provisions as follows: a. doing activities:

1. The export of the Goods is a form of state; 2 The submission of the tax and/or the submission of the Taxpayer Services

to the Value Added Tax Recharge; 3. The transfer of the Goods to the Tax and/or the submission of the Tax Services Tax

that the Niother Auxiliary Tax is not levied; 4. The export of the Goods of the Tax Does Not exist; and/or 5. The export of the Services is taxable; and

b. It has been designated as a low-risk tax. Article 2

(1) To be designated as a low-risk Tax Entrepreneur as referred to in Section 1 of the letter b must meet the following criteria:

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a. The Taxable Businessman is an Open Company that is at least 40% (forty percent) of the total of its brands traded on the stock exchange in Indonesia;

b. A Taxpayer is a corporation whose body shares are directly owned by the Central Government and/or the Local Government; or

c. Manufacturers other than Employers are Taxes as referred to in letter a and letter b, which meet certain requirements, which never did a preliminary evidence check and/or inquiry within a period of 24 (twenty-four) months.

(2) Certain requirements as referred to in paragraph (1) of the letter c include: a. The time for the last 12 (twelve) months of the last month; b. The value of the taxable Goods sold in the previous year's most

is a little 75% (seventy-five percent) is its own production; and c. Financial Report for 2 (two) tax years previously audited by

Public Accountant with a Wajar opinion Without Exception or Wajar With Exception.

Article 3 (1) To be set as a low-risk Tax Businessman

As referred to in Article 1 of the letter b, the Taxable Businessman must pass the request to the Director General of the Tax.

(2) The request as referred to in paragraph (1) must be attached to the completeness of the document as follows: a. the description of the instance of the authority for fulfillment of the requirements

as in section 2 paragraph (1) letter a or letter b; or b. the financial statements as referred to in Section 2 of the paragraph (2)

the letter c; and c. Other documents that his provisions are set up further with

The Regulation of the Director General of Tax. (3) A request as referred to in paragraph (1) with the completeness

the document as referred to in paragraph (2) delivered at least 15 (fifteen) business days prior to the start of the Tax Period Taxpayer of Tax is set to be a Employers It is low-risk tax.

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(4) Of the request as referred to in paragraph (1), the Director General of Taxes within 15 (fifteen) business days since the request was received fully published: a. The decision of the assignment as an entrepreneur is a low-risk tax;

or b. notice that a request cannot be processed because

does not meet the provisions as referred to in Article 2. (5) If up to the term as referred to in paragraph (4)

terminates, the Director General of the Tax does not publish a decree or a notice letter that the plea cannot be processed applies the following terms: a. the invocation as intended on a paragraph (1) is considered granted;

and b. The Director General of Tax must publish the designation letter

as the Businessman of the lower-risk Taxes at least 15 (fifteen) working days after the end of the term as referred to in paragraph (4).

(6) the decree of the designation or notice letter that the request cannot be processed as referred to in paragraph (4) is published after the study of the fulfilment of the provisions as referred to in Article 2.

(7) The designation of designation as referred to in paragraph (4) of the letter a valid for 24 (twenty-four) of the Tax Period since the Taxpayer Tax Period is designated as a low-risk Tax.

Article 4 (1) If the term is specified assignment as a businessman with risky tax

low end, Businessman Gets Tax may request a return request to be specified as a low-risk Tax.

(2) Requests as referred to in paragraph (1) are delivered in accordance with the provisions referred to in Section 3.

Article 5 (1) The decision of the assignment as a low-risk Tax Taxpayer

stated does not apply in terms of: a. The businessman with the Tax is doing a preliminary evidence check or

the inquiry; or

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b. The Businessman of the Tax has been conducted and it turns out that the results of the examination are known that the Taxpayer will no longer meet the criteria of being a Risky Businessman in a low-risk tax, as referred to in Article 2 of the paragraph (1) and Section 2 of B and letter c.

(2) Employers ' Penetration Tax as Businessman of a low risk tax is declared to not apply as in paragraph (1) since:

a. In the case of the initial evidence check, the initial evidence check was done in verse (1) of the letter a; or

b. The news of the results of the examination results, in the case of Wajib Tax performed in the examination as referred to in the letter b.

(3) The Director General of Tax may publish a letter of notice of the revocation of the Businessman of Taxpayer Tax as a low-risk tax.

Article 6

The provisions regarding:

a. Set up a request.

b. The layout of the assignment as an entrepreneur is a low-risk tax; c. set the notification out that the application may not be processed because

does not meet the provisions;

d. The manner in the way of notification of the revocation of the Businessman of Taxpayer as a Business