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Presidential Decree No. 36-1985 fnHeader (); The text is not in the original format.
Back COUNTRY SHEET REPUBLIC of INDONESIA No. 30, 1985 DECISION of the PRESIDENT of the PRESIDENT of the REPUBLIC of INDONESIA NUMBER 36 in 1985 ABOUT VALUE ADDED TAX are INDEBTED ABOVE SUBMISSION and IMPORT CERTAIN TAXABLE ITEMS are BORNE by the GOVERNMENT of the PRESIDENT of the Republic of INDONESIA, Considering: a. that in law number 8 in 1983 about the value added tax and goods and services sales tax Over luxury items not set conditions on the exemption of value added tax upon submission and import Goods and services Taxable Taxable;
b. that, in order to support the national execution of development still needed government subsidies over certain Taxable Goods are deemed to have strategic value for increased defense and national security programs and the people's welfare;
c. that in connection with it is considered necessary to set about value added tax are indebted above submission and import certain Taxable Goods are covered by the Government by Presidential Decree;
Remember: 1. Article 4 paragraph (1) of the Constitution of 1945;
2. Law number 8 in 1983 about the value added tax and goods and services sales tax Over luxury goods (State Gazette Number 51 in 1983, an additional State Gazette Number 3264);
3. Law No. 8 of 1984 concerning the determination of the Replacement Government Regulations Act No. 1 of 1984 about a delay When the enactment of Act No. 8 in 1983 into law;
4. Government Regulation number 1 of 1985 concerning the determination of the start to the enactment of laws on value added tax 1984 (State Gazette number 3 in 1985);
Decide: define: the DECISION of the PRESIDENT of the REPUBLIC of INDONESIA CONCERNING VALUE ADDED TAX are INDEBTED ABOVE SUBMISSION and IMPORT CERTAIN TAXABLE ITEMS are BORNE by the Government.
Article 1 value added tax are indebted above submission and import certain Taxable Goods, namely: 1. The House is cheap, the limit will be set by the Minister of finance after hearing the opinion of the Minister of State for Housing Affairs; 2. Banknotes and coins, minted by the PERURI;
3. Weapons, ammunition, transport in air, under water and in the air, and armored vehicles imported by the Government for the purposes of the ARMED FORCES; 4. Food for livestock and poultry;
5. Clean water that is channeled through pipes (water TAPS);
6. Machinery, equipment, software, and raw materials that have yet to be produced domestically, and imported by State-owned enterprises in particular that strives on industry is strategic; be borne by the Government.
Article 2 the implementation of the presidential decree is further regulated by the Minister of finance.
Article 3 this presidential decree took effect on April 1, 1985.
In order to make everyone aware of it, ordered the enactment of Presidential Decree this by placing it in the State Gazette of the Republic of Indonesia.
Established in Jakarta on March 21, 1985 PRESIDENT of INDONESIA SOEHARTO Promulgated in Jakarta on March 21, 1985 the MINISTER/STATE SECRETARY SUDHARMONO, S.H. (INDONESIA) fnFooter ();
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