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Government Regulation Number 3 Of 1996

Original Language Title: Peraturan Pemerintah Nomor 3 Tahun 1996

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SHEET COUNTRY
REPUBLIC OF INDONESIA

No. 4, 1996 (Explanation in Additional Sheet State Republic Indonesia Number 3621)

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 3, 1996
ABOUT
TAX TREATMENT FOR EMPLOYERS IN TAX
BERATE THE PRODUCTION ENTREPOT FOR EXPORT PURPOSES (EPTE)
AND THE PROCESSING COMPANY IN THE BINDED AREA (KB)

PRESIDENT OF THE REPUBLIC OF INDONESIA,

.,, weighed: a. that to further enhance the investment climate and improve the growth of the domestic industry as well as to encourage non-migas exports, is seen needing to provide ease in the field of taxation;
., b. that the ease in the field of taxation is meant to be a suspension of Value Added Tax and the Sales Tax of the Mewah over the importation of capital goods and/or materials from outside the customs area to the EPTE/KB, and not in the case of Value Added Tax $and $of $($)
., c., that in connection with the above, and in accordance with the provisions of Section 16 B of the Law Number 8 Year 1983 on the Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as amended by Law No. 11 of 1994, deemed necessary to regulate the ease in such taxation with Government Regulation;

.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
., 2. Law No. 8 Year 1983 on Supplemental Tax of Goods and Services and Sales Tax of Luxury Goods (state Gazette 1983 Number 51, Additional Gazette Number 3264), as amended by Law No. 11 1994 (State Gazette 1994 Number 61, Additional Gazette Number 3568).

DECIDED:

.,, SET: THE REGULATION OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA ON TAXATION TREATMENT FOR EMPLOYERS IN TAX ON THE STATUS OF PRODUCTION ENTREPOTS FOR EXPORT PURPOSES (EPTE) AND PROCESSING COMPANIES IN THE BONDED AREA (KB).

Section 1
.,, (1) The Production Entrepot for the Export Purpose that is next called EPTE is a place or building of an industrial company with certain limits imposed on the customs of the customs field, taxation and import governance, which is reserved for the processing of goods and/or materials derived from outside the Indonesian customs area, the other EPTE, or from within the other Indonesian customs area, which result primarily for the purpose of the Export.
.,, (2) The Bonded Zone is a region with certain boundaries in the customs region of Indonesia which in it is enforced special provisions in the customs field, i.e. against goods entered from outside the customs area or from the in other Indonesian customs areas without first being charged with duties, excise and/or levies of other countries until such goods are issued for the purpose of import, export, or re-export.

Section 2
For the import of capital goods, goods and/or materials from outside the customs area into the ETE/KB is granted a suspension of the Added Value Tax of Goods and Services and Sales Tax of the Mewah Goods.

Section 3
.,, (1) Surrender of Taxable Goods Over the Employers of EPTE Tax, Value Added Tax and Sales Tax Over the owed Mewah Goods is not levied.
., (2) Surrender of Tax Goods by a manufacturer of other Indonesian Pabean Regions to EPTE-status companies and/or Processing Companies in the Binding Area for further processing, given the same taxation treatment as taxation treatment of exported goods.

Section 4
The further provisions required as implementation of this Government Regulation are set forth by the Minister of Finance.

Section 5
By force of this Government Regulation, the provisions of the Value Added Tax and the Sales Tax of the Mewah Goods are set in the Presidential Decree Number 53 Tahuentnag Facility and Ease of Customs, Taxation and the Import Governance of the Incentive (PID). The Production Entrepot For Export Purposes (EPTE) as amended by Presidential Decree Number 95 of 1993, stated is not applicable.

Section 6
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 January 25, 1996
PRESIDENT OF THE REPUBLIC OF INDONESIA,

SUHARTO
Promulgated in Jakarta
on January 25, 1996
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA,

MOERDIONO


ADDITIONAL
STATE SHEET RI

No. 3621 (explanation Of State Sheet Of 1996 Number 4)

EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 3, 1996
ABOUT
TAX TREATMENT FOR THE STATUS OF A TAXABLE TAX
ENTREPOT PRODUCTION FOR EXPORT PURPOSES (EPTE) AND
THE PROCESSING COMPANY IN THE BONDED REGION (KB)

UMUM

.,, in order to further enhance the investment climate and improve the growth of the domestic industry as well as to encourage non-migas exports, it is seen needing to provide ease (facilities) in the areas of taxation that comply with regulations Applicable tax laws.
., the Ease of taxation is referred to as the suspension of Value Added Tax and Sales Tax of the Luxury Goods on the importation of capital goods and/or materials from outside the customs area, and not to the addition of Value Added Tax and Taxes. Sales of Luxury Goods owed to the handing out of the Taxpayer Tax of the EPTE Tax and the Company of Processing in the Tied Area.
.,, in relation to that above, and in accordance with applicable laws in the applicable tax field, it is considered necessary to arrange the granting of facilities in those areas of taxation with Government Regulation.

SECTION BY SECTION

Section 1
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Section 2
.,, pretty clear.

Section 3
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Section 4
.,, pretty clear.

Section 5
., provided this provision, then the Decree of the Presidential Decree Number 53 of 1993 on the Facility and the Ease of Customs, Taxation and Import Governance for the Production Entrepot For Export Purpose (EPTE) as amended by the Presidential Decree The 95-year-old, which concerns the value-added tax and the sales tax on the Mewah Goods, does not apply anymore. The rest of it, it still stands.

Section 6
.,, pretty clear.