Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51374d29708fad313233343033.html
BN 132-2009 .doc REPUBLIC INDONESIA No. 133, 2009 Ministry of finance. Accounts receivable are not billed. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 105/FMD. 03/2009 on ACCOUNTS RECEIVABLE of the REAL-REAL CAN NOT BE CHARGED with a 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 h Act No. 7 Year 1983 regarding income taxes as it has several times changed with Act No. 36 of 2008 need to set Rules, Finance Minister about a real real-accounts receivable Cannot be collected that could be deducted 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);
2009, no. 133 2 2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia Number 50 in 1983, an additional Sheet of the Republic of Indonesia Number 3263) 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 RECEIVABLES Which Are Distinctively CANNOT BE CHARGED With A MAY BE DEDUCTED FROM GROSS INCOME. Article 1 In regulation of the Minister of finance it is: 1. The taxpayer is a private person or body, including the taxpayers, cutting taxes, and a tax collector, who has the right and obligation of taxation in accordance with the provisions of the regulations. 2. Accounts receivable tangible-real can not be billed is a receivable arising from a reasonable business transactions in accordance with the areas of its business, the real-real can not be billed even though attempts have done maximum billing or by Taxpayers. 3. General or specialized Publishing is publishing which include: a. the publication of the common is the loading of the announcement on the publication of the newspaper/majalah or mass media print other prevalent national scale; or b. a Special Publication is publication of announcement on loading the set state-owned banks (HIMBARA)/Persatuan national private banks (SCANDAL PERBANAS) and/or publishing/special announcement of Bank Indonesia.
2009, no. 133 3 article 2 (1) of the real-real accounts receivable could not be billed arising in the field of venture bank, financing institutions, industry, Commerce and other services can be charged as expenses in calculating taxable income. (2) the real-real accounts receivable cannot be billed as referred to in subsection (1) does not include receivables originating from business dealings with parties that have a special relationship with the Taxpayer. Article 3 (1) of the real-real accounts receivable cannot be collected as referred to in article 2 may be charged as a deduction the gross income eligible: a. accounts receivable which is distinctively not billable costs have been accounted for as income by the debtor in question in the year in question; b. tax payers must submit a list of receivables that are distinctively cannot be billed to the Directorate General of taxes; and c. the receivable that is distinctively not billable has handed over the matter of the charge to the District Court or Government agency that handles State receivables, or there is a written agreement regarding the deletion of accounts receivable/debt exemption between creditors and debtors over the receivable that is distinctively not billable, or have been published in a publication of General or specific, or recognition of the debtor that the debts have been written off for a certain amount of debt. (2) the requirements referred to in subsection (1) the letter e does not apply to accounts receivable that are distinctively cannot be billed to the debtor or the debtor. (3) the real-real accounts receivable cannot be billed to the small debtors as mentioned on paragraph (2) is the small debtors of receivables does not exceed the number of 2009, no. 133 4 Rp RP 100,000,000 (one hundred million rupiah), which is gunggungan the amount of receivables from some credit granted by a bank/institution financing institutions in the country as a result of the grant: a. business credit (Kukesra) Pre-welfare Family, namely software for the business credit of productive economy that was given to the family and the family of Prosperous Pre-welfare I who had become participants Takesra and incorporated in the group activities Prokesra-OPPKS; b. business credit Tani (KUT), i.e. working capital credit granted by the bank to the primary cooperatives either as executor (executing) or contracting (channeling) or to non-governmental organizations (NGOs) as implementing the granting of credit, for the purposes of farmers incorporated in farmers groups to finance his farming business in order intensification of rice, vegetable and horticulture; c. Mortgages Very simple (KPRSS), which is the credit given by the banks to the public for home ownership is very simple (RSS); d. Small Business Credit (KUK), namely the credit given to small business clients; e. business credit (KUR), namely the credit given for the purposes of other small venture capital in addition to the YOKE; and/or other small Credit f. in order the policy of Bank Indonesia in developing small businesses and cooperatives. (4) Receivables that are distinctively cannot be charged to other small debtors as referred to in paragraph (2) is another small debtors receivable amount does not exceed $500 for entrance ticket (five million rupiah). Article 4 (1) of the list of receivables that are distinctively cannot be billed submitted to Directorate General Tax 2009, no. 133 5 as referred to article 3 paragraph (1) letter b must contain the identity of the debtor in the form of a name, a Number of tax Payer, address and the amount Receivable that is distinctively not billable. (2) the fulfillment of the provisions as referred to article 3 paragraph (1) Letter c is done by attaching a photocopy of: a. the submission of case evidence of the charge to the District Court or Government agency that handles State receivables; or b. a written agreement concerning the abolition of the photocopy accounts receivable/debt liberation effort has been legalised by a notary public or c. photocopying proof of publication in special public or publishing publishing; or d. a letter containing the recognition of the debtor that the loan has been written off by the creditor about the deletion of accounts receivable to a certain amount of debt, which was approved by the lender. (3) the list of receivables that are distinctively not billable and evidence/documents as referred to in paragraph (1) and paragraph (2) should be delivered simultaneously with the submission of the notice (SPT) yearly. Article 5 the real-real accounts receivable cannot be billed to the debtor or the debtor's other small as referred to in article 3 must be attached with a nominative list which contains the identity of the debtor in the form of a name, a Number of tax Payer, address and the amount Receivable that is distinctively not billable. Article 6 of the financial regulation of the Minister at the time it came into force, the decision of the Minister of finance Number 130/KMK. 04/1998 on the abolition of the Receivables No Collectible to be deductible as expenses, revoked and declared inapplicable. Article 7 of this regulation of the Minister of Finance took effect on January 1, 2009.
2009, no. 133 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 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
Search Translated Laws of Indonesia