Government Regulation Number 31 Of 2007

Original Language Title: Peraturan Pemerintah Nomor 31 Tahun 2007

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4ef4c81070874f313231373532.html

! KC FINANCIAL. Taxes. IMPORT PP 31-2007 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 69, 2007 (Additional explanation in the State Gazette of the Republic of Indonesia Number 4726) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 31 in 2007 ABOUT the FOURTH CHANGE OVER GOVERNMENT REGULATION No. 12 of 2001 ABOUT IMPORTS and TAXABLE GOODS or DELIVERABLES of PARTICULAR STRATEGIC INTERESTS are EXEMPT FROM the IMPOSITION of VALUE ADDED TAX by the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA ,.,, Considering: a. that in order to realize the availability of basic needs of the community in the form of livable homes at affordable prices, the Government has announced a program providing simple flats/development property;
.,, b. that to support the provision of simple flats/development property as stated on the letter a in the urban areas, to encourage national development, need to be given the treatment of taxation that is specialized in the field of value added tax;
.,, c. that to give equal treatment to all entrepreneurs, then provisions on tax obligations in convenience for employers who submit certain taxable goods in the form of electricity, water and agricultural goods not needed anymore;
.,, d. that based on considerations as referred to in letter a, letter b, letter c and a as well as in order to implement the provisions of article 16B of the Act number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods as it has several times changed with Act No. 18 of 2000, needs to establish government regulation about the fourth Change over Government Regulation No. 12 of 2001 about imports and or Certain Taxable Goods delivery of which is exempted from the strategic The Imposition Of Value Added Tax;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
., ,2. 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 2000 (State Gazette of the Republic of Indonesia year 2000 Number 126, an additional Sheet of the Republic of Indonesia Number 3984);
., ,3. Act No. 8 of 1983 concerning value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 18 of 2000 (State Gazette of the Republic of Indonesia Number 128 in 2000, an additional Sheet of the Republic of Indonesia Number 3986);
., ,4. Government Regulation No. 12 of 2001 about imports and Taxable Goods or Deliverables of particular Strategic interests are exempt from the imposition of value added tax (State Gazette of the Republic of Indonesia year 2001 Number 24, State Gazette Supplementary Number 4083) as last amended several times with the Government Regulation number 7 of 2007 (State Gazette of the Republic of Indonesia Number 23 in 2007, an additional Sheet country number 4697);
DECIDED:.,, set ABOUT CHANGING GOVERNMENT REGULATIONS: ALL FOUR TOP GOVERNMENT REGULATION No. 12 of 2001 ABOUT IMPORTS and TAXABLE GOODS or DELIVERABLES of PARTICULAR STRATEGIC INTERESTS are EXEMPT FROM the IMPOSITION of VALUE ADDED TAX.
Article I a few provisions in the regulation of the Government No. 12 of 2001 about imports and Taxable Goods or Deliverables of particular Strategic interests are exempt from the imposition of value added tax (State Gazette of the Republic of Indonesia year 2001 Number 24, State Gazette Supplementary Number 4083) that has been modified several times with government regulations:., no. 43, 1 2002 (State Gazette of the Republic of Indonesia Year 2002 Number 82 Additional Sheets, State number 4217);
., ,2. Number 46 in 2003 (State Gazette of the Republic of Indonesia Number 97 in 2003, an additional Sheet country number 4315);
., ,3. Number 7 of 2007 (State Gazette of the Republic of Indonesia Number 23 in 2007, an additional Sheet country number 4697), amended as follows:.,, 1. The provisions in article 1 point 1 is amended by adding 1 (one) letters i.e. the letters i and adding 1 (one) new figures i.e. number 4, so the whole article 1 reads as follows:.,, "article 1 In this Regulation is the : 1. Certain Taxable Items are strategically is:.,,.,, a. capital goods in the form of machinery and factory equipment, either in an attached or detached, not including spare parts;
.,, b. food livestock, poultry, and fish and/or raw materials for the manufacture of food for livestock, poultry and fish; c. agricultural goods;., d., seeds and/or seeds of agriculture, plantations, forestry, animal husbandry, breeding, or fisheries; e. removed;

f. deleted;

g. clean water that flowed through the pipeline by the drinking water Company;., electrical, h., except for housing with power above 6,600 (six thousand six hundred) watt; and i. Simple Flats belong to (RUSUNAMI).
., ,2. Agricultural goods are goods resulting from business activities in the areas of:.,, a. agriculture, forestry, and forestry;

b. Ranch, poaching or catching, as well as in captivity; or, c.., good fishing from catching or cultivation, which is quoted directly, taken directly or tapped straight from the source, including the initial processed with the aim to extend the age of save or ease the process further, as set out in the annex to this Regulation. 3. Removed.
., ,4. Flats of a simple Property, hereinafter called RUSUNAMI, was a building that was built in an environment that was used as a place of residence is equipped with a bathroom/WC and kitchen, both United by a separate residential unit or with the use of a communal, that his acquisition was financed through subsidized home ownership or credit is not subsidized, which satisfy the conditions:.,,.,, a. broadly to every dwelling more than 21 m² (twenty-one square meters) and does not exceed 36 m² (thirty-six square meters);
.,, b. selling price for each residence not exceeding Rp 144.000.000, 00 (one hundred and forty-four million rupiah);
.,, c. reserved for private people who have an income not exceeding Rp 4.500.000, 00 (four million five hundred thousand rupiah) per month and has had a Number of tax Payer (TAX ID);
.,, d. construction refers to the regulation of the Minister of public works technical requirements governing the construction of flats is simple; and, e. the first residential unit is owned, used on its own as a place to live and not transferable for a period of 5 (five) years since owned. "., .2. The provisions of article 2 paragraph (2) is amended by adding 1 (one) letters i.e. the letter i, so the whole article 2 reads as follows:.,, "article 2 (1) upon the import of goods Taxable certain strategic nature be:.,,.,, a. capital goods as referred to in article 1 point 1 letter a necessary directly in the process of making Taxable Goods, Taxable by entrepreneurs that produce Taxable Goods;
.,, b. food livestock, poultry, and fish and/or raw materials for the manufacture of food for livestock, poultry, and fish as referred to in article 1 point 1 letter b;
.,, c. seeds and/or seeds of agriculture, plantations, forestry, animal husbandry, breeding, or fisheries as referred to in article 1 point 1 d; d. deleted;

e. deleted;., f. agricultural goods as referred to in article 1 point 1 letters c, exempt from the imposition of value added tax. (2) upon delivery of the goods Taxable certain strategic nature be:.,,.,, a. capital goods as referred to in article 1 point 1 letter a necessary directly in the process of making Taxable Goods, Taxable by entrepreneurs that produce Taxable Goods;
.,, b. food livestock, poultry, and fish and/or raw materials for the manufacture of food for livestock, poultry, and fish as referred to in article 1 point 1 letter b; c. agricultural goods as referred to in article 1 point 1 letter c;., d., seeds and/or seeds of agriculture, plantations, forestry, animal husbandry, breeding, or fisheries as referred to in article 1 point 1 d; e. removed;

f. deleted;., g., clean water that flowed through the pipeline by the drinking water Company as referred to in article 1 point 1 g;
., electrical, h., except for housing with power above 6600 (six thousand six hundred) Watts as stipulated in article 1 point 1 letter h; and,, i. RUSUNAMI as referred to in article 1 point 1 of the letter i, are exempt from the imposition of value added tax. '.,, 3. Between article 4 and article 5 is inserted 1 (one) new article i.e. Article 4A, which reads as follows:.,, "Article 4A.,, (1) in respect of a particular Taxable Goods that is strategic as stipulated in article 1 point 1 of the letter i are exempt from the imposition of value added tax, was used not in accordance with the original purpose or transferable to another party partially or completely within the period of 5 (five) years or less since his acquisition , on the value added tax which had been released in a period of paid compulsory 1 (one) month since certain Taxable Goods are strategic redirected its use or transferable, coupled with sanctions in accordance with the legislation.

.,, (2) if within a period of one (1) month as referred to in paragraph (1), the value added tax exempt unpaid Tax, Director General of the tax Provision Less publish Pay coupled with sanctions in accordance with the legislation.
.,, (3) value added tax paid referred to in subsection (1), cannot be credited as Input Tax ".

4. Article 6 is deleted.

Chapter II of this Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

.,, Set in Jakarta on May 1, 2007 The PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on May 1, 2007 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, HAMID AWALUDIN RI STATE GAZETTE SUPPLEMENTARY No. 4726 (explanation of the 2007 State Gazette Number 69) EXPLANATION of GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 31 in 2007 ABOUT the FOURTH CHANGE OVER GOVERNMENT REGULATION No. 12 of 2001 ABOUT IMPORTS and or CERTAIN TAXABLE GOODS DELIVERY of which are STRATEGIC Are EXEMPT FROM the IMPOSITION of VALUE ADDED TAX I..,, one of the medium-term development programme in the field of housing that has been declared by the Government, in accordance with the medium-term development plan (RPJM) for 2004-2009 is the provision of Flats of a simple Property. This plan set as the Government's attempt to help the community in meeting the needs of one essence Gagaku residence livable and affordable.
.,, To support a successful program, it is necessary given the ease/special treatment in the form of tax exemption of value added tax upon the surrender of the Flats of a simple Property (RUSUNAMI).
., Provisions regarding the tax liabilities for ease in entrepreneurs who submit certain taxable goods in the form of electricity, water and agricultural goods to be eliminated so as to provide equal treatment to all employers who do the submission or import Certain Taxable Goods are strategic.

II. article for the SAKE of ARTICLE i. Article,, 1., 1.,, article, pretty clear number 2.,, article 2, paragraph (1).,, is quite clear. Paragraph (2) letter a,,.,, is quite clear. The letter b.,, is quite clear. The letters c, a, is quite clear. D.,, is quite clear. The letter e.,, is quite clear. The letter f,, is quite clear. The letter g.,, is a "Water Company" is a Government-owned drinking water Company and/or private.

Included in the notion of clean water that is channeled through pipes by the company upon delivery of drinking water are exempt from the imposition of value added tax is the clean water that is delivered by other means such as a submission through the car's water tank. The letter h.,, is quite clear. The letter i.,, is quite clear.

Figure 3.,, Article 4A.,, is quite clear, number 4, pretty obvious article II.,, is quite clear