Government Regulation Number 3 Of 1996

Original Language Title: Peraturan Pemerintah Nomor 3 Tahun 1996

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e3eae1de0b83f313231323437.html

! KC FINANCIAL. Taxes. Customs. Export. BONDED AREA. Entrepreneur PP 3-1996 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 4, 1996 (Additional explanation in the State Gazette of the Republic of Indonesia Number 3621) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA number 3 in 1996 ABOUT the TAX TREATMENT of TAXABLE STATUS for EMPLOYERS the ENTREPÔT for the PURPOSE of EXPORT PRODUCTION (EPTE) and PROCESSING COMPANIES in BONDED AREA (KB), the PRESIDENT of the REPUBLIC of INDONESIA, Considering: a. that to further improve the investment climate and boost the growth of domestic industry and encourage exports of non oil and gas , viewed the need to provide ease in the field of taxation;
.,, b. that the ease in the field of taxation referred to in the form of suspension of value added tax and sales tax Over luxury goods over imports of capital goods and/or materials from outside the customs area into the EPTE/KB, and there he had collected value added tax and sales tax Over luxury goods owed upon delivery of Goods between Taxable Taxable Entrepreneur EPTE/KB;
.,, c. that with respect to the matters mentioned above, and in accordance with the provisions of article 16 B of law No. 8 Year 1983 regarding the value added tax and goods and services sales tax Over luxury goods as amended by law number 11 of 1994, perceived need to set the grant the ease in the taxation field with government regulations;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of 1945;
., ,2. Act No. 8 of 1983 concerning value added tax and goods and services sales tax Over luxury goods (State Gazette Number 51 in 1983, an additional State Gazette Number 3264), as amended by law number 11 of 1994 (the 1994 State Lembarang Number 61, State Gazette Supplementary Number 3568).
DECIDED:.,, set: GOVERNMENT REGULATION of the REPUBLIC of INDONESIA CONCERNING the TAX TREATMENT of TAXABLE STATUS for EMPLOYERS the ENTREPÔT for the PURPOSE of EXPORT PRODUCTION (EPTE) and PROCESSING COMPANIES in BONDED AREA (KB).
Section 1.,, (1) for the purpose of Export Production Entrepôt hereinafter called the EPTE is a place or building of an industrial company with a certain boundaries in which special provisions in force in the field of customs, taxation and Commerce import, for the processing of the goods and/or materials that come from outside the area, the area of Indonesia customs Bonded, the other, or from the EPTE in other Indonesia customs area the result, especially for the purpose of export.
.,, (2) the area of Bonded (Bonded Zone) is an area with a certain boundaries in the customs territory of Indonesia in which special provisions in force in the field of customs, namely against the goods entered from outside the customs area or from other areas in Indonesia customs without first imposed customs duties, charges and/or other State charges until the goods are issued for the purpose of import, export, or re-export.
Article 2 Upon importation of capital goods, goods and/or materials from outside the customs area into ETE/KB is given the suspension of value added tax and goods and services sales tax Up luxury goods.

Section 3.,, (1) delivery of Goods subject to tax on Taxable Entrepreneur EPTE, value added tax and sales tax Over luxury goods owed no admission.
.,, (2) delivery of goods is Taxable by the manufacturer of the other Indonesia Customs to the company's status as the EPTE and/or the processing Enterprises in Bonded Area to be processed further, given the same tax treatment with the treatment of taxation against goods that are exported.
Article 4 further Provisions are needed as the implementation of government regulations is established by the Minister of finance.

Article 5 With the enactment of this Regulation, the provisions of the value added tax and sales taxes over the luxury goods that is set out in Presidential Decree Number 53 Tahuentnag Facilities and ease Customs, taxation and Commerce Import for the purpose of Export production to the Entrepôt (EPTE) as amended by Presidential Decree Number 95 in 1993, was not applicable.

Article 6 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 25 January 1996 the PRESIDENT of the REPUBLIC of INDONESIA SOEHARTO Promulgated in Jakarta on 25 January 1996 MINISTER of STATE SECRETARY of STATE of the REPUBLIC of INDONESIA, MOERDIONO RI STATE GAZETTE SUPPLEMENTARY No. 3621 (explanation of the 1996 State Gazette number 4) EXPLANATION for the REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA number 3 in 1996 ABOUT the TAX TREATMENT of TAXABLE STATUS for EMPLOYERS the ENTREPÔT for the PURPOSE of EXPORT PRODUCTION (EPTE) and PROCESSING COMPANIES in BONDED AREA (KB). , In order to further improve the investment climate and boost the growth of domestic industry and encourage the non oil and gas exports, then the perceived need to provide ease (facilities) in the area of taxation in accordance with the regulations in force.
.,, Ease in the field of taxation referred to in the form of suspension of value added tax and sales tax Over luxury goods over imports of capital goods and/or materials from outside the customs area, and there he had collected value added tax and sales tax Over luxury goods owed upon delivery of Goods between Taxable Taxable Entrepreneur EPTE and Bonded processing companies in the region.
.,, With respect to the thing above, and in accordance with the provisions of the legislation in the field of tax, then it is seen necessary regulate the granting of facilities in the field of taxation and Government Regulation.

The SAKE ARTICLE ARTICLE article 1, paragraph (1), quite obviously, subsection (2), article 2, clear enough, clear enough, article 3, paragraph (1), quite obviously, subsection (2), clearly Enough, article 4, article 5, pretty clear.,, with this provision, then the provisions of Presidential Decree Number 53 in 1993 about the facility and ease Customs, taxation and Commerce Import for the purpose of Export production to the Entrepôt (EPTE) as amended by Presidential Decree Number 95 of 1993 concerning value added tax and sales tax Top Luxury goods, no longer valid. Moreover, the provision still applies.

Article 6, is quite clear.