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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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REPUBLIC OF INDONESIA STATE NEWS

No. 132, 2009 TREASURY DEPARTMENT. Charge. Promotion. Sales.

NUMBER 104 /PMK.03/ 2009 ABOUT

DEDUCTIONS AND SALES COSTS FROM GROSS INCOME

WITH THE GRACE OF GOD ALMIGHTY FINANCE MINISTER REPUBLIC OF INDONESIA,

DRAW: that in order to carry out the provisions of Article 6 of the paragraph (1) letter (a) number 7 of the Law Number 7 of 1983 on the Income Tax as it has been several times amended last by Act No. 36 of 2008, it needs to set the Regulation Finance Minister on the Cost of Promotion and Sales that May Be Grossed Out Of Gross Income;

Given: 1. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law No. 16 Of 2009 (sheet Of State Of The Republic Of Indonesia In 2009 Number 62, Additional Sheet Of The Republic Of Indonesia Indonesia Number 4999);

2. Law No. 7 Year 1983 on Income Taxes (sheet Of State Of The Republic Of Indonesia In 1983 Number 50, Additional Gazette Of The Republic Of The Republic

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Indonesia Number 3263), as it has been last modified by Act No. 36 of 2008 (State Gazette 2008 2008 number 133, Additional Gazette of the Republic of Indonesia Number 4893);

3. President's Decision Number 20 /P Year 2005 DECIDED: SET OUT: THE FINANCIAL MINISTER ' S REGULATION ON COSTS

PROMOTION AND DEDUCTABLE SALES OF GROSS INCOME.

Section 1 In this Financial Minister Ordinance referred to: 1. Promotion Fee is the cost incurred by Wajib Tax

in order to introduce, promote, and/or advocate the use of a direct product directly nor is it directly to maintain and/or increase sales.

2. A Sales charge is a fee incurred by the Tax Mandatory Service for the delivery of goods and/or services to customers and/or customers (customers) either directly or indirectly, including the cost of packing, cost of warehousing, expenses security, and insurance costs, and other costs required until the goods are received by the buyer and/or the customer (customer).

3. A primary distributor is an individual or entity that acts on its own behalf, appointed directly by the manufacturer or manufacturer, to perform the storage, distribution, marketing, and sale of the acquired goods. directly from manufacturer or manufacturer, in a major party to retailers or the end consumer.

Article 2 Promotion and/or Sales Charges as referred to in Article 1 that can be deductable from gross income must be meets the following criteria: a. to maintain and or increase sales; b. issued reasonably;

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c. according to the custom of good merchant custom; d. can be goods, money, services, and facilities; and e. accepted by other parties.

Article 3 (1) For the cigarette industry, the Promotion Fee can only be reworked by:

a. manufacturers; b. Primary Distributors; or c. A single importer.

(2) The Great Cost of Promoting as referred to in paragraph (1) is as follows: a. For the cigarette industry which has an enterprise circulation up to

with Rp500.000.000.00 (five hundred billion rupiah), the magnitude of the Promotion Cost does not exceed 3% (three percent) of the venture circulation and the most Rp10,000.000.00 (ten billion). rupiah);

b. For the cigarette industry that has an enterprise circulation above Rp500.000.00 (five hundred billion rupiah) up to Rp5,000.000.000.00 (five trillion rupiah), the magnitude of the Promotion Cost does not exceed 2% (two percent) of the venture's circulation and most much Rp30.000.000.00 (thirty billion rupiah);

c. for the cigarette industry that has an enterprise circulation above Rp5,000.000.00 (five trillion rupiah), the magnitude of the Promotion Cost does not exceed 1% (one percent) of the venture circulation and At most Rp100.000.000.00 (one hundred billion rupiah).

(3) The charge of the Promotion as referred to in paragraph (2), can only be reworked as much as 1 (one) times by: a. manufacturers; b. Primary Distributor; or c. A single importer.

(4) In terms of the Promotion Fee referred to in paragraph (2) has been issued either by the manufacturer and the Primary Distributor, the party entitled to charge the Promotion Fee is the manufacturer.

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(5) In terms of cigarettes not produced in Indonesia, the party entitled to charge the Promotion Fee as referred to in paragraph (2) is the sole importer.

Article 4 (1) For the pharmaceutical industry, Promoted Promotion can only be reworked

by: a. manufacturers; b. Primary Distributors; or c. A single importer.

(2) The Cost of Promoting as contemplated in paragraph (1) that is to be deductable from gross income is not exceeding 2% (two percent) of the business circulation and most Rp25.000.000.00 (twenty-five billion rupiah).

(3) The charge of the Promotion as referred to in paragraph (2), can only be reworked as much as 1 (one) times by: a. manufacturers; b. Primary Distributor; or c. A single importer.

(4) In terms of the Promotion Fee referred to in paragraph (2) has been issued either by the manufacturer and the Primary Distributor, the party entitled to charge the Promotion Fee is the manufacturer.

(5) In terms of pharmaceutical products not produced in Indonesia, the parties who are entitled to charge the Promotion Fee as referred to in paragraph (2) are single importers.

Section 5 In terms of promotion is given in the form of a product sample, its magnitude The cost of being deductable from gross income is the value of the principal price.

Article 6 (1) of the cigarette industry and the pharmaceutical industry are required to make a list

nominative of the expense of the Promotion Fee and/or the Cost of Sales issued to other parties.

(2) The nominative list as referred to in paragraph (1) Most

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little must contain the recipient data of the name, address, Subject Number of the taxpayer, and the magnitude of the charges issued.

(3) In terms of the provisions to make the nominative list as referred to in paragraph (1) not met, the Promotion Fee and/or Sales Cost cannot be deductable from gross income.

Article 7

Order of charge and reporting of the Promotion Cost and/or Sales Cost is further regulated by the Director's Ordinance. General Tax.

Article 8 of the Finance Minister ' s Regulation came into effect on January 1 2009. In order for everyone to know, order the authoring of this Finance Minister Regulation by placing it in the Gazette of the Republic of Indonesia.

Set in Jakarta on 10 June 2009 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

PROMULRED IN JAKARTA ON 10 JUNE 2009, THE MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, ANDI MATTALATTA