SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 15, 2008 | (Explanation in Additional State Sheet of the Republic of Indonesia No. 4813) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 2 YEAR 2008
ABOUT
TYPES AND TARIFFS ON TYPE OF STATE ACCEPTANCE NOT TAX
DERIVED FROM THE USE OF FOREST AREA
FOR DEVELOPMENT INTERESTS OUTSIDE THE FORESTRY ACTIVITIES
WHICH APPLIES TO THE FORESTRY DEPARTMENT
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,,, weighed: that in order to obtain compensation for the use of forest areas for development interests outside of forestry activities and to carry out the provisions of
Section 2 verse (2) and paragraph (3) as well as
Article 3 paragraph (2) Law No. 20 Year 1997 on Reception of State Not Tax, need to establish Government Regulation on Types and Tarif on Types of State Reception Not Tax Originating Use of Forest Areas for Development Interests beyond the Forestry Activities Apply to the Department of Forestry;
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of the Republic of Indonesia Year of 1945;
., 2.
Act No. 20 of 1997 on Reception of State Not Tax (State Gazette of the Republic of Indonesia of 1997 No. 43, Additional Gazette of the Republic of Indonesia Number 3687);
., 3.
Act No. 41 of 1999 on Forestry (sheet state of the Republic of Indonesia Year 1999 Number 167, Additional Gazette Republic of Indonesia Number 3888) as amended by Law Number 19 Years 2004 on Establishing Government Regulation Replacement of Law No. 1 Year 2004 on Changes to Act No. 41 of 1999 on Forestry Act (State Sheet of the Republic of Indonesia in 2004 Number 86, Indonesia's Republic of Indonesia Number 4412);
DECIDED:
.,, SET: GOVERNMENT REGULATIONS ON TYPES AND TARIFFS ON TYPE OF STATE ACCEPTANCE NOT TAX DERIVED FROM THE USE OF FOREST AREAS FOR DEVELOPMENT INTERESTS OUTSIDE OF THE FORESTRY ACTIVITIES APPLICABLE TO THE FORESTRY DEPARTMENT.
Section 1
.,, (1) The type of State Reception Not a Tax in this Government Regulation is the State Reception Not Tax that comes from the use of forest areas for development interests outside of the vast forestry activities of its forests above 30% (thirty percent) of the area of the watershed and/or the island.
.,, (2) The State Reception of Non-Taxes as referred to in paragraph (1) is calculated based on the formula as follows:
.,, PNBP = (L1 x tariffs) + (L2 x 4 x fare) + (L3 x 2 x fare) Rp/year.
.,, L1 is a disturbed area due to the use of forest area for the means of permanent support infrastructure and mine openings during the term of forest area use (ha).
.,, L2 is a disturbed area due to the temporary use of a temporary forest area that can be technically reclamated (ha).
., the L3 is a disturbed area due to the permanent use of a permanent forest area that is technically not reclamation (ha).
.,, (3) the type and the Tarif of the Type of State Acceptance Not Tax as referred to in paragraph (1) and paragraph (2) are as specified in
Attachment of this Government Regulation.
.,, (4) Further provisions on the means of permanent support infrastructure, mine openings, and the use of temporary and permanent forest areas are governed by the Ordinance of the Minister of Forestry based on the proposal of a technical minister Related.
Section 2
All State Reception Not the Tax as referred to in Article 1 is mandatory directly directly to the state coffers.
Section 3
The type of State Acceptance Not a Tax as referred to in Article 1 has a tariff in the form of a rupiah unit.
Section 4
.,, (1) Against the use of forest areas for development interests outside of non-commercial forestry activities are subject to a tariff of Rp0.00 (zero rupiah).
., (2) Further provisions on the use of forest areas for development interests outside of non-commercial forestry activities as referred to in paragraph (1) are governed by the Ordinance of the Minister of Forestry.
Section 5
The layout of the imposition, the voting, and the repayment of the State Reception Not the Tax as referred to in Article 1 is further regulated by the Minister of Finance after receiving the proposal and written consideration of the Minister of Forestry.
Section 6
Forest area users for development interests outside of forestry activities that have completed land compensation obligations before the enactment of this Government Regulation, are not subject to the price of State Reception Not Tax as intended in Article 1.
Section 7
This Government Regulation shall come into effect on the date of the promulctest.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on February 4, 2008
PRESIDENT OF THE REPUBLIC OF INDONESIA,
-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on February 4, 2008
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
ANDI MATTALATTA
ADDITIONAL
STATE SHEET RI
| No. 4813 | (explanation Of State Sheet 2008 Number 15) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 2 YEAR 2008
ABOUT
TYPES AND TARIFFS ON TYPE OF STATE ACCEPTANCE NOT TAX
DERIVED FROM THE USE OF FOREST AREA
FOR DEVELOPMENT INTERESTS OUTSIDE THE FORESTRY ACTIVITIES
WHICH APPLIES TO THE FORESTRY DEPARTMENT
I. UMUM
.,, the Indonesian forest resources are the gift of the Almighty God as a buffer of human life through its various functions. The loss of forest function resulted in disasters such as floods, droughts, loss of biodiversity, food reserves, drug reserves, wood and non-timber results, among others. Thus, forest resources are both objects and subject to a very strategic development.
.,, the use of forest areas for development interests outside of forestry activities currently carried out, has not yet fully awarded awards to the value of lost forest benefits. The value value of these forests is in the form of a compensation land, but the compensation land is difficult to obtain. Therefore, it is necessary that a replacement value for the land of compensation is required.
.,, in connection with the intent above and to comply with the provisions of Law No. 20 of 1997 on State Reception Not Tax, it needs to be specified type and tariff on types of State Reception Not Taxes that are derived from use Forest area for development interests outside forestry activities.
II. SECTION BY SECTION
Section 1
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the PNBP calculation is based on the formula, with the following example:
., a., a. Use of the production forest area for open-moving mines horizontally (horizontal open mine)
.,
- The area of the agreement = 50,000 ha that is operational in its mines from 2006-2036
- The area of the loan permit used forest area in the production forest area of 2006-2011 was identified = 12,500 ha, with details:
The means of prasarana (road, housing, means of processing) = 800 ha
The area of mine openings = 1,400 ha
Material hoarding/waste dump = 2,400 ha
Unopened areal = 7,900 ha
Unreclaimed mine openings can be determined by 2035, ahead of the mine closure.
- The PNBP calculation of the first year is:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(800 ha +1400 ha) x Rp2,400,000] + (2400 ha x 4 x Rp2,400,000) + (0 ha x Rp2,400,000) = Rp5.280,000,000 + Rp23.040.000,000 + Rp28.320,000,000 - PNBP calculation of the second year is:
Reclamation has been reported by the company to the Minister of Forestry, successfully conducted on an areal area of = 100 ha. The addition of a second-year mine opening is 200 ha, so the area of mine openings is 1400 ha -100 ha + 200 ha = 1500 ha. There is no addition of the means and the mine infrastructure.
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(800 ha + 1500 ha) x Rp2,400,000] + (2400 ha x 4 x Rp2,400,000) + (0 ha x Rp2,400,000) = Rp5.520,000,000 + Rp23.040,000,000 + Rp0 = Rp28,560.000,000
., b. Use of production forest area for vertically moving open mines
.,
- The area of the agreement = 20,000 ha that was operational in its mines from 2006-2036
- The area of the loan permit used forest area in the forest area of the 2006-2011 production identified 5,000 ha, with details:
The means of prasarana (road, housing, means of processing) = 1000 ha
The area of the mine openings that can be reclaimed = 200 ha
The area of material heylers/waste dump = 400 ha
Unreclaimed mine opening = 250 ha
Unopened areal = 3.150 ha - The PNBP calculation of the first year is:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(1000 ha + 200 ha) x Rp1,800,000] + (400 ha x 4 x Rp1,800,000) + (250 ha x 2 x Rp1,800,000) = Rp2.160,000,000 + Rp2,880,000,000 = Rp5,940,000,000 - PNBP calculation The second year is:
Reclamation has been reported by the company to the Minister of Forestry, successfully conducted on an areal area of = 20 ha. The addition of the mine openings = 0 ha, so the area of the mine openings is 200-20 = 180 ha. There is no addition of the means and the mine infrastructure.
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x tariffs) = [(1000 ha + 180 ha) x Rp1.800,000] + (400 ha x 4 x Rp1.800,000) + (250 ha x 2 x Rp1,800,000) = Rp2,124,000,000 + Rp2,880,000,000 = Rp5,904 million
C. Use of the production forest area for the underground mine
.,
- The area of the loan permit used forest area in the production forest area of 2006-2011 identified = 53 ha, with details:
Path = 4 ha
Tailings = 10 ha
The mouth of the mine, the vent, the dump/waste = 2 ha
processing = 6 ha
Base camp and supporting means = 1 ha
Buffer zone = 30 ha
PNBP's calculations are:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(4 ha + 10 ha + 2 ha + 6 ha + 1 ha) x Rp1.800,000] + (0 ha x 4 x Rp1.800,000) + (0 ha x 2 x Rp1.800,000) = Rp41.400,000
D. Use of the production forest area for migas or geothermal
.,,
- The area of the agreement = 17.60 ha that is operational in its mines from 2006-2036
- The area of the loan permit used forest area in the area of 2006-2011 production identified = 17.60 ha, with details:
The means of prasarana (road, housing, means of processing) = 17.60 ha
The size of mine openings = 0 ha
The area of material hoarding/waste dump = 0 ha
Unreclaimed mine opening = 0 ha
Unopened areal = 0 ha
- The PNBP calculation is:
(L1 x tariffs) + (L2 x 4 x fare) + (L3 x 2 x fare) = (17.6 ha x Rp1,200,000) + (0 ha x 4 x Rp1,200,000) + (0 ha x 2 x Rp1,200,000) = Rp21.120,000 + Rp0 + Rp0 = Rp21.120,000
e. Use of the production forest area for the construction of the telecom network
.,
- The extensive use of a borrowed forest area in the production forest area of 2006-2011 was identified = 0.54 ha, with details:
Entry = 0.5 ha
Tread tower = 0.04 ha
Mining openings = 0 ha - The PNBP calculation is:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = (0.54 ha x Rp1,200,000) + (0 ha x 4 x Rp1,200,000) + (0 ha x 2 x Rp1,200,000) = Rp648,000 + Rp0 + Rp0 = Rp648,000
f. Use of the production forest area for the construction of the electricity network
.,
- The extensive use of a borrowed forest area in the production forest area of 2006-2011 was identified = 7.2 ha, with details:
Power grid = 7.2 ha (30 m x 2,400 m)
Mining openings = 0 ha - The PNBP calculation is:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(7.2 ha + 0 ha) x Rp1,200,000] + (0 ha x 4 x Rp1,200,000) + (0 ha x 2 x Rp1,200,000) = Rp8.640,000 + Rp0 + Rp0 = Rp8,640,000
G. Use of the production forest area for the construction of the toll road
.,
- The area of a borrowed permit used forest area in the forest area of 2006-2011 production identified 150 ha, with details:
Area of road: 150 ha (100 m x 15,000 m)
Unopened areal = 0 ha - The PNBP calculation is:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(150 ha + 0 ha) x Rp1,200,000] + (0 ha x 4 x Rp1,200,000) + (0 ha x 2 x Rp1,200,000) = Rp180,000,000 + Rp0 + Rp0 = Rp180,000,000
h. Use of the production forest area for PLTA
.,
- The extensive use of a borrowed forest area in the production forest area of 2006-2011 was identified = 307 ha, with details:
The road and power grid = 5 ha
Dam and dam = 101 ha
Base camp and supporting means = 1 ha
Buffer zone = 200 ha - The PNBP calculation is:
(L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) = [(5 ha +101 ha + 1 ha) x Rp1,200,000] + (0 ha x 4 x Rp1,200,000) + (0 ha x 2 x Rp1,200,000) = Rp128.400,000 + Rp0 + Rp0 = Rp128.400,000
Verse (3)
.,, pretty clear
Verse (4)
.,, pretty clear
Section 2
.,, pretty clear.
Section 3
.,, pretty clear.
Section 4
.,, pretty clear.
Section 5
.,, pretty clear.
Section 6
.,, pretty clear.
Article 7
.,, pretty clear.
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