Regulation Of The Minister Of Finance Number 104/fmd. 03/2009 Year 2009

Original Language Title: Peraturan Menteri Keuangan Nomor 104/PMK.03/2009 Tahun 2009

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51373360d09b4d313233343033.html

BN 132-2009 .doc REPUBLIC INDONESIA No. 132, 2009 MINISTRY of FINANCE. The cost. Promotion. The sale. Reduction. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 104/FMD. 03/2009 ABOUT the COSTS OF PROMOTION and SALES that MAY BE DEDUCTED FROM GROSS INCOME by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 6 paragraph (1) letter (a) Figure 7 Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 of 2008 need to set Rules, Secretary of the Treasury about the costs of Promotion and sale are Deductible from gross income; 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); 2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia in 1983 the number 50, Supplement State Gazette 2009, no. 132 2 Indonesia Number 982), as it has several times changed with Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893); 3. Presidential Decree Number 20/P in 2005; Decide: Define: REGULATION Of The MINISTER Of FINANCE ABOUT The COSTS Of PROMOTION And SALES That MAY BE DEDUCTED FROM GROSS INCOME. Article 1 In regulation of the Minister of finance it is: 1. The promotional Cost is the cost incurred by the Taxpayer in order to introduce, promote, and/or recommend the use of a product either directly or indirectly to maintain and/or improve sales. 2. Cost of sales is the cost incurred by the Taxpayer to channel goods and/or services to the buyer and/or customer (customer) either directly or indirectly, including the cost of packing, warehousing costs, the cost of security, and the cost of insurance, and other costs that are necessary until the goods are received by the buyer and/or customer (customer). 3. The main Distributor is an intermediary either individuals or business entities acting on his own, who is appointed directly by the manufacturer or producer, to perform the storage, distribution, marketing, and sale of items obtained directly from the manufacturer or producer, in a major party to the retailer or the consumer end. Article 2 the cost of promotions and/or cost of sales referred to in article 1 which may be deducted from gross income must meet the following criteria: a. to maintain and/or increase sales; b. issued reasonably;

2009, no. 132 3 c. According to the custom of merchants; d. may take the form of goods, money, services, and facilities; and e. received by the other party. Article 3 (1) for the industry, the cost of the promotion can only be dibiayakan by: a. the manufacturer; b. main Distributor; or c. single importers. (2) the magnitude of the Promotional Costs as referred to in paragraph (1) are as follows: a. for a cigarette industry had a circulation of business up to Rp RP 500.000.000.000 (five hundred billion rupiah), the magnitude of the cost of the promotion does not exceed 3% (three percent) of the publishing business and at most Rp RP 10.000.000.000 (ten billion rupiah); b. for a cigarette industry had circulation of Rp 500.000.000.000 business costs (five hundred billion rupiah) to Rp RP 5.000.000.000.000 (five trillion rupiah), the magnitude of the cost of the promotion does not exceed 2% (two percent) of the publishing business and at most Rp RP 30.000.000.000 (thirty billion dollars); c. for a cigarette industry had a circulation of business above Rp RP 5.000.000.000.000 (five trillion rupiah), the magnitude of the cost of the promotion does not exceed 1% (one percent) of the publishing business and at most Rp RP 100,000,000,000 (one hundred billion rupiah). (3) Promotional Fee referred to in subsection (2), can only be dibiayakan as much as 1 (one) time by: a. the manufacturer; b. main Distributor; or c. single importers. (4) in the case of promotional Expenses referred to in subsection (2) has been issued by either the manufacturer or the Distributor of the main parties reserve the right to charge you a promotion is the manufacturer.

2009, no. 132 (5) in the case of cigarettes is not produced in Indonesia, the parties reserve the right to charge you a promotion referred to in paragraph (2) is the sole importer. Article 4 (1) for the pharmaceutical industry, the cost of the promotion can only be dibiayakan by: a. the manufacturer; b. main Distributor; or c. single importers. (2) the magnitude of the Promotional Costs as referred to in paragraph (1) that may be deducted from gross income is not exceeded 2% (two percent) of the publishing business and at most Rp RP 25.000.000.000 (twenty five billion rupiah). (3) Promotional Fee referred to in subsection (2), can only be dibiayakan as much as 1 (one) time by: a. the manufacturer; b. main Distributor; or c. single importers. (4) in the case of promotional Expenses referred to in subsection (2) has been issued by either the manufacturer or the Distributor of the main parties reserve the right to charge you a promotion is the manufacturer. (5) in the case of pharmaceutical products not manufactured in Indonesia, the parties reserve the right to charge you a promotion referred to in paragraph (2) is the sole importer. Article 5 in terms of the promotion is given in the form of product samples, the magnitude of the costs that can be deducted from the gross income is of the value of cost of goods. Article 6 (1) the industry's smoking and the pharmaceutical industry is obligated to make a list of the top Promotional expenses the nominative and/or cost of sales that were issued to the other party. (2) nominative List referred to in paragraph (1) most 2009, no. 132 5 bit shall contain the data of the recipient in the form of your name, address, Tax Payer Number, and the magnitude of the costs incurred. (3) in the case of the provisions for making a list of the nominative as referred to in paragraph (1) are not met, the cost of promotions and/or cost of sales is not deductible from gross income. Article 7 reporting Procedures and the imposition of cost of promotion and/or cost of sales is governed more by the regulations the Director General of taxes. Article 8 regulations of the Ministry of Finance began to take effect on January 1, 2009. In order to make everyone aware of it, ordered the enactment of regulations Minister of finance this by placing it in the State Gazette of the Republic of Indonesia. Established in Jakarta on June 10, 2009 MINISTER of FINANCE of the REPUBLIC of INDONESIA, SRI MULYANI INDRAWATI Enacted in Jakarta on June 10, 2009 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, ANDI MATTALATTA