SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 69, 2007 | (Explanation in Additional State Sheet Indonesia Number 4726) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 31 YEAR 2007
ABOUT
THE FOURTH CHANGE OVER GOVERNMENT REGULATION NUMBER 12 IN 2001
ABOUT IMPORTS AND OR THE HANDOVER OF CERTAIN TAXABLE GOODS
THE LIBERATED STRATEGIC BEING RELEASED
OF THE VALUE-ADDED TAX IMPOSITION
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,, weighed: a. That in order to realize that the basic needs of the community are habitable homes at an affordable price, the Government has already established a simple provision/build building program.
., b. that in order to support the provision/construction of a simple build house as referred to in the letter a in urban areas, to encourage national development, it needs to be given special taxation treatment in the field of additional Income Tax. Value:
., c. that in order to give the same treatment to all entrepreneurs, then the provisions of the ease of taxation duty for entrepreneurs who deliver certain taxable goods, water and agricultural goods are not. Needed again;
., d. that under consideration as intended in the letter a, letter b, and the letter c and in order to implement the provisions of Section 16B of the Law No. 8 Year 1983 of the Additional Taxes of Goods and Services and the Sales Tax of Goods Luxury as it has been several times amended last by Act No. 18 of 2000, needs to establish Government Regulation on the Fourth Amendment to Government Regulation No. 12 of 2001 on Import and or Surrender of the Hitting Goods Certain Taxes-the Applicable Taxes from the Introduction of an Additional Tax Value:
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of the Republic of Indonesia Year of 1945;
., 2. 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 Number 16 Of 2000 (Sheet State Of The Republic Of Indonesia In 2000 Number 126, Additional Leaf Of State Republic Of Indonesia Number 3984);
., 3. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Several times were changed last by Act No. 18 of 2000 (Indonesian Republic of 2000 Number 128, Extra State of the Republic of Indonesia Number 3986);
., 4. Government Regulation Number 12 Year 2001 on Import and/or Surrender Of Certain Taxable Goods That Are Set Free From The Introduction Of Value-added Taxes (State Sheet Of The Republic Of Indonesia In 2001 Number 24, Extra State Gazette No. 4083) as it has been several times amended last with Government Regulation No. 7 of 2007 (State Gazette of 2007 Number 23, Additional Gazette Number 4697);
DECIDED:
.,, SET: GOVERNMENT REGULATIONS ON THE FOURTH CHANGE TO THE 2001 GOVERNMENT NUMBER 12 REGULATIONS ON IMPORTS AND OR THE SURRENDER OF CERTAIN TAXABLE GOODS THAT ARE EXEMPT FROM THE IMPOSITION OF VALUE-ADDED TAX.
Section 1
Some provisions in Government Regulation No. 12 of 2001 on Import and/or Surrender of Certain Taxable Goods Which Are Strategic-released from the Introduction of Value Added Tax (State Sheet of the Republic of Indonesia in 2001) Number 24, An Additional State Sheet Number 4083) which has been several times amended with Government Regulation:
., 1. Number 43 In 2002 (sheet Of State Of The Republic Of Indonesia In 2002 Number 82, Extra State Sheet Number 4217);
., 2. Number 46 In 2003 (sheet Of State Of The Republic Of Indonesia In 2003 Number 97, Extra State Sheet Number 4315);
., 3. Number 7 Of 2007 (Sheet Country Indonesia Year 2007 Number 23, Additional State Sheet Number 4697), amended as follows:
., 1. The provisions of Article 1 of the number 1 are amended by adding 1 (one) letter of the letter i and adding 1 (one) of the new number 4, so that the entirety of Article 1 reads as follows:
.,,
" Article 1
In this Government Regulation referred to by:
1. Certain of the Strategic Importance are:
.,
., a., a. Capital goods are machines and factory equipment, both in both installed and irrespective of the part, excluding parts;
., b. Livestock, poultry, and fish and/or raw materials for the manufacture of livestock, poultry and fish;
c. agricultural output items;
., d. seedlings and/or seeds of agricultural goods, plantations, forestry, farms, captivity, or fisheries;
e. removed;
f. removed;
G. clean water is dialled through the pipeline by the Drinking Water Company;
., h. electricity, except for housing with power above 6,600 (six thousand six hundred) watts; and
i. Simple Property (RUSUNAMI).
., 2. Agricultural products are items generated from business activities in the field:
., a., a. agriculture, plantations, and forestry;
B. farms, hunting or capture, or captivity; or
.,, c. fisheries either from capture or cultivation, which are plucked directly, taken directly or bugged directly from the source including those that are processed early with the aim of extending the shelf life or making it easier for the process, as set forth in this Government Regulation Attachment.
3. Remoted.
., 4. Simple House of Flats, called RUSUNAMI, is a multi-level building built in an environment that is used as a residential area equipped with bathrooms and kitchens, both in union with units of occupancy. nor separate with communal use, whose products are financed through subsidied or non-subsidiated home ownership credit, which complies with the provisions:
.,
., a., a. the area for each hunian of more than 21 m² (twenty-one square meters) and not exceeding 36 m² (thirty-six square meters);
., b. The sale price for any occupancy does not exceed Rp144,000,000, 00 (one hundred and forty-four million rupiah);
., c. is reserved for private persons earning no more than Rp4,500,000, 00 (four million five hundred thousand rupiah) per month and has already had the Tax Mandatory Principal Number (NPWP);
., d. Its construction refers to the Regulation of the Minister of Public Works which governs regarding the technical requirements of simple building houses; and
., e. is the first owned home unit, used alone as a residence and is not transferable within 5 (five) years since it is owned. "
., 2. The provisions in Section 2 of the paragraph (2) are amended by adding 1 (one) letter of the letter i, so that the entirety of Article 2 reads as follows:
.,,
" Article 2
(1) On the importation of Certain Tax Revenue is of strategic importance:
.,
., a., a. Capital goods as referred to in Article 1 of 1 letter a required letter directly in the process of generating the Taxpayer Money, by the Taxpayer Who Generated The Tax-generated Goods;
., b. Livestock, poultry, and fish and/or raw materials for the manufacture of livestock, poultry, and fish as referred to in Article 1 of 1 letter b;
.,, c. seedlings and/or seeds of agricultural goods, plantations, forestry, farms, captivity, or fisheries as referred to in Article 1 of the 1 d-letter figure;
D. removed;
e. removed;
., f. Agricultural goods, as referred to in Article 1 of 1 letter c, are exempt from the Value of Value Added Tax.
(2) For the handover of the Certain Taxable Goods that is strategic in order to be:
.,
., a., a. Capital goods as referred to in Article 1 of 1 letter a required letter directly in the process of generating the Taxpayer Money, by the Taxpayer Who Generated The Tax-generated Goods;
., b. Livestock, poultry, fish and fish and/or raw materials for the manufacture of livestock, poultry, and fish as referred to in Article 1 of the 1 letter b;
c. Agricultural goods items as referred to in Article 1 of 1-letter number c;
., d. seedlings and/or seeds of agricultural goods, plantations, forestry, farms, captivity, or fisheries as referred to in Article 1 of the 1 d-letter figure;
e. removed;
f. removed;
., g. clean water flows through the pipeline by the Drinking Water Company as referred to in Article 1 of the number 1 letter g;
., h. power, except for housing with power above 6600 (six thousand six hundred) watts as referred to in Article 1 of the 1-letter figure h; and
., i. RUSUNAMI as referred to in Article 1 of 1 letter i, released from the imposition of the Value Added Tax. "
., 3. Between Section 4 and Section 5 is inserted into a new section of Section 4A, which reads as follows:
.,,
" Section 4A
.,, (1) In the event of a Certain Necessary Tax that is strategic as referred to in Article 1 of the 1-letter number i, which is exempt from the Value of Value Added Tax, it turns out to be used not in accordance with the original purpose or the transfer of the Cloud Service. to the other party for a portion or all within five (five) years or less since its use, for the Unpaid Value Taxes that have been waive paid within 1 (one) months of the Relevant Tax-Goods (s) such strategic redirects its use or transfer to, with a plus sanctions under the provisions of the laws.
.,, (2) If in the time of 1 (one) month as referred to in paragraph (1), the exempt Value Added Tax is not paid, the Director General of Tax publishes the Unpaid Tax Decree in addition to the sanction as per the terms of the terms of the IBM Terms of Service. Laws.
.,, (3) The Value Added Tax paid as referred to in paragraph (1), cannot be credited as Input Tax ".
4. Section 6 is removed.
Section II
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 May 1, 2007
PRESIDENT OF THE REPUBLIC OF INDONESIA,
-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on May 1, 2007
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
HAMID AWALUDIN
ADDITIONAL
STATE SHEET RI
| No. 4726 | (Explanation Of 2007 State Sheet Number 69) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 31 YEAR 2007
ABOUT
THE FOURTH CHANGE OVER GOVERNMENT REGULATION NUMBER 12 IN 2001
ABOUT IMPORTS AND OR THE HANDOVER OF CERTAIN TAXABLE GOODS
THE LIBERATED STRATEGIC BEING RELEASED
FROM THE VALUE OF THE VALUE ADD TAX
I. UMUM
.,, one of the middle-term development programs in the field of housing that the Government has proposed, in accordance with the National Long-term Development Plan (RPJM) for 2004-2009 was the provision of the Modest Belonging-owned Susun House. The plan is defined as the Government's effort to help the people in meeting one of its basic needs, which is a habitable residence and at an affordable price.
., to support the success of the program, it needs to be given special ease/treatment in the field of taxation of Value Added Tax exemption for the handover of the Modest Property Belonging (RUSUNAMI).
In the case of the business of taxation, and the provision of taxation, which is in electricity, water and agricultural goods are removed, so that they may give the same treatment to all entrepreneurs. Whether or not you do not have access to the Cloud Service, you will be able to use the
II. SECTION BY SECTION
Section I
.,, Figure 1
.,, Section 1
.,, is pretty clear
Number 2
.,, Section 2
.,, Verse (1)
., clear enough.
Verse (2)
.,, the letter a
., clear enough.
Letter b
., clear enough.
Letter c
., clear enough.
Letter d
., clear enough.
Letter e
., clear enough.
Letter f
., clear enough.
The letter g
.,, referred to as "Drinking Water Companies" is a Government and/or Private Drinking Water Company.
Included in the definition of clean water channeled through the pipeline by the Drinking Water Company which for its submission is exempt from the imposition of the Value Added Tax is the clean water handed over in other ways such as submission through Water tank cars.
Letter h
., clear enough.
Letter i
.,, pretty clear.
Figure 3
.,, Section 4A
.,, is pretty clear
Figure 4
.,, pretty clear
Section II
.,, Pretty Clear.
