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Government Regulation Number 39 Of 1993

Original Language Title: Peraturan Pemerintah Nomor 39 Tahun 1993

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ecurities will but apply to all amounts of interest/dividend paid by a result of a result of an individual Tax Subject, not depending on the number of a bond/securities sheet owned by the result recipient.
If the interest and dividends are paid includes less than a year, then the limit is adjusted for the term of the interest and the dividends are concerned.
Verse (3) and verse (4)
.,, this paragraph confirms the exclusion of exclusion from Section 23 as referred to in paragraph (1) and paragraph (2), i.e. that this exemption is not an exception as a tax object but only the exception of the PPhArticles cuts. 23
Therefore in paragraph (3) it is governed that if the amount paid exceeds the limits set forth in the paragraph (2), then the result is required to cut Article 23 of Article 23 by 15% of the gross amount without being reduced to the limit of the amount of time. Number in question.
In verse (4) is further asserted, that while the income of interest, dividends and bonds/securities traded in the Modal Market received/by it is not cut by Article 23, but if the recipient of the result is Wajib The individual taxes that are required to deliver the SPT of the Annual PPh, then the income remains to be reported in the annual SPT of the PPh combined with other income.

Section II
.,, pretty clear.
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.,, 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 Terms (state Gazette 1983 Number 49, Additional Gazette State Number 3262);
., 3. Law Number 7 Year 1983 on Income Tax (1983 State Sheet Number 50, Extra State Sheet Number 3263), as amended by Law No. 7 of 1991 (State Sheet 1991 Number 93, Additional State Sheet Number 3459);
., 4. Government Regulation No. 42 Year 1985 on Implementation Of The 1984 Income Tax Act (State Sheet Of 1984 Number 63, Additional State Sheet Number 3309);

DECIDED:

.,, stipulating: REGULATIONS OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA ON THE CHANGES TO THE GOVERNMENT REGULATION NUMBER 42 OF 1985 ON THE IMPLEMENTATION OF THE 1984 INCOME TAX ACT.

Section 1
The provisions of Article 13 of the Government Regulation No. 42 of 1985 are changed so that it reads as follows:

.,
" Section 13
.,, (1) the bonds and dividends of the securities traded in the Capital Market received or obtained by the Internal Tax Subjects, whose numbers do not exceed a certain amount of limits are not charged for Tax Cuts Earnings as referred to in Article 23 of the Act No. 7 of 1983 as amended by Law No. 7 of 1991.
., (2) The limit of the amount referred to in paragraph (1) is defined as equal to the magnitude of the Taxpayer (Pcrime) for the self-specified Tax Specified by the Minister of Finance's Decision.
.,, (3) the bonds of bonds and dividends of securities traded through the Modal Market that are received or acquired in a single individual Tax Subject exceed the amount as referred to in paragraph (2) imposed by PPh Article 23 amounted to 15% (fifteen percent) of the gross amount.
.,, (4) In the event of an income beneficiary as referred to in paragraph (1) is the individual domestic tax Wajib that is obligated to deliver the Annual Letter of Notice (SPT) of the PPh, then the income is meant to be combined with the income other and reported in the Annual SPT PPh. "

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 June 10, 1993
PRESIDENT OF THE REPUBLIC OF INDONESIA

SUHARTO
Promulgated in Jakarta
on June 10, 1993
SECRETARY OF STATE SECRETARY
REPUBLIC OF INDONESIA

MOERDIONO


ADDITIONAL
STATE SHEET RI

No. 3525 (Explanation Of State Sheet 1993 Number 56)

EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 39 YEAR 1993
ABOUT
CHANGE OVER
GOVERNMENT REGULATION NUMBER 42 IN 1985
ABOUT EXECUTION
INCOME TAX ACT 1984

UMUM

.,, under the provisions of Article 13 of Government Regulation No. 42 of 1945 have set the limits of income tax deductions (PPh Article 23) over bond interest, legal dividends and/or stock certificates traded in the Capital Market.
.,, Based on the Regulation of the Government the bonds of bonds, stock dividends and/or stock certificates traded in the Modal Market that amount to no more than Rp960,000,-(nine hundred sixty thousand rupiah) for a time of 1 (one) year not Article 23 of the tax cuts. These limits are in principle adjusted for the amount of Income Tax (Pcrime) to be Taxable, so that the adjustment should be made each time the size of the PScene is made.
., these provisions are intended to be the internal Tax Subject of a person whose entire income is still under the number of Pcrimes does not need to take care of the tax returns. It needs to be emphasized that while the income is not subject to the Income Tax Cuts section 23, the income remains the object of the Income Tax as referred to in Article 4 paragraph (1) of the 1984 Income Tax Act. Therefore, for the Taxes that are required to deliver an Annual Notice of Notice (SPT) of the PPh, the income remains to be reported in the SPT, combined with other income.
.,, given those things, then it needs to be made a change in Article 13 of Government Regulation No. 42 of 1985 with Government Regulation.

SECTION BY SECTION

Section I
.,, Article 13
Verse (1)
., among the individual domestic tax subjects who receive income from bonds and dividends from securities traded in the Modal Market are the individual tax subjects whose entire income is still is below the number of Pcrime.
If they are subject to a dismembering of Article 23, it will incriminate them for having to take care of its development. Therefore, in this verse it is ruled that the above income does not exceed a certain amount not subject to PPh of Article 23.
Verse (2)
.,, the limit of certain amounts as referred to in paragraph (1) is the same as Pcrime for Vajib Taxes. Therefore this limit adjusts to the magnitude of the Pcrime for the self-adjusted Taxes with the adjustment factor set by the Finance Minister.
The limit began in the Year of Tax 1990 was Rp1,440,000,-(one million four hundred and forty thousand rupiah) a year. If a body of a product is paid a bond that is traded in the Modal Market to a person of a person's internal tax subject which is entirely a year of no more than Rp1,440,000, it is the result of which the result of the product is not more than Rp1,440,000. is not required to cut the PPh Article 23 over the payment of such interest.
But if the sum is more than Rp1,440,000, then the result is obliged to cut Article 23 by 15% (fifteen percent) of all the amount (gross amount) without being reduced by Rp1,440,000,-.
For the income of the dividend of the shares traded in the Capital Market in effect the same provision.
Such limits do not apply to any bonds/s