SHEET COUNTRY
REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 45 YEAR 2000
ABOUT
THE DELAY IN FORCE OF GOVERNMENT REGULATION NUMBER 39 YEARS 1998
ABOUT THE VALUE OF VALUE-ADDED TAX AND SALES TAX
TOP OF THE LUXURY ITEMS IN THE BONDED ZONE
THE BATAM ISLAND INDUSTRIAL AREA

PRESIDENT OF THE REPUBLIC OF INDONESIA,

.,, weighed: a. that with Government Regulation No. 39 of 1998 has been designated the treatment of value-added Value of Goods and Services and Sales Tax of the Mewah Goods in the Bonded Zone of Batam Island Industrial Area;

., b. That in order to prepare for the implementation of the Government Regulation No. 39 of 1998 in order to be exercised as it should be, it is necessary to postpone the implementation of the Government Regulation No. 39 of 1998 with the Regulation. Government;

.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;

., 2. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State Of The Republic Of Indonesia 1983 Number 49, Additional Gazette Number 3262) as amended by Law No. 9 of 1994 (Sheet) Republic Of Indonesia In 1994 Number 59, Additional State Sheet Number 3566);

., 3. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (state Gazette of the Republic of Indonesia 1983 Number 51, Additional Gazette Number 3264) as amended by Law Number 11 Of 1994 (Sheet State Of The Republic Of Indonesia In 1994 Number 61, Additional State Sheet Number 3568);

., 4. Government Regulation No. 39 of 1998 on the Treatment of Value Added Tax and Sales Tax of Mewah Goods in the Bonded Zone of the Batam Island Industrial Area (sheet of State of the Republic of Indonesia Year 1998 Number 54, Supplement) State Sheet Number 3748);

DECIDED:

.,, SET: GOVERNMENT REGULATION ON THE DELAY IN THE ENACTMENT OF GOVERNMENT REGULATION NUMBER 39 OF 1998 ON THE TREATMENT OF VALUE-ADDED VALUE-ADDED TAX AND TAX ON LUXURY GOODS IN THE BONDED ZONE OF BATAM ISLAND INDUSTRY.

Section 1

Section 2

.,, Set in Jakarta
on June 26, 2000
PRESIDENT OF THE REPUBLIC OF INDONESIA,

ABDURRAHMAN WAHID

ADDITIONAL
STATE SHEET RI

EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 45 YEAR 2000
ABOUT
THE DELAY IN FORCE OF GOVERNMENT REGULATION NUMBER 39 YEARS 1998
ABOUT THE VALUE OF VALUE-ADDED TAX AND SALES TAX
TOP OF THE LUXURY ITEMS IN THE BONDED ZONE
THE INDUSTRIAL AREA OF BATAM ISLAND

.,, Based on Government Regulation Number 39 on the Treatment of Value Added Tax and Sales of the Luxury Goods in the Bonded Zone of Batam Island Industrial Area, which was declared effective on March 9, 2000. Government Regulation No. 29 of 1998 is the implementation of the provisions of Article 16B of Law No. 8 of 1983 on Supplemental Taxes of Value of Goods and Services and the Sales Tax of the Mewah Goods as amended by Law Number 11, 1994. In accordance with the status of the Binding Area, the ease of being granted is limited to the Employers Of Taxpayers who are doing the activities of producing the Tax Goods to be exported, while the activities that are not to generate the Goods. Exports include the delivery of Goods and Services Tax for the purpose of domestic consumption is subject to the Value of Goods and Services Value Plus.

.,, in an attempt to implement the Government Regulation No. 39 of 1998 it can be implemented as it should and for the public to understand it more, it needs to be carried out pending the implementation of the Government Regulation on the up to with 1 January 2001.

.,, pretty clear.

.,, pretty clear.