SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 68, 1982 | (explanation in Additional State Sheet of the Republic of Indonesia Number 3239) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 41 YEAR 1982
ABOUT
INCOME AND REVENUE REPAYMENT METHODS
THE GOVERNMENT OF ITS OWN PERTAMINA OPERATION
AND PRODUCTION PRODUCTION SHARING
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the Government's own liability and regulatory requirements of the results of Operation Pertamina itself and the Production Sharing Contract, including bonuses and retention (fees), are seen as necessary to be further regulated;
B. that it is necessary to establish the magnitude of the retention (fee) as well as the tax imposition of the retention of Pertamina in the order of the Production Sharing Contract;
c. that relating to that need to be established provisions concerning the obligations and governance of the Government revenues from the results of the Operation Pertamina itself and the Production Sharing Contract in a Government Regulation.
Remembering: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
2. Act No. 8 of 1971;
3. The 1925 Perseroan Tax Ordonance as amended and plus the last with Law Number 8 of the Year 1970
DECIDED:
Establishing: REGULATION OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA ON THE LIABILITIES AND GOVERNANCE OF THE GOVERNMENT REVENUE REPAYMENT OF THE RESULTS OF ITS OWN FIRST OPERATION AND PRODUCTION SHARING CONTRACT.
BAB I
THE OBLIGATION AND ORDER OF TAX-DEPOSIT OVER THE RESULTS OF ITS OWN FIRST OPERATION
Section 1
Pertamina is required to provide a 60% (sixty percent) tax of Net Operating Income over the results of its Own Pertamina Operation each month to the Treasury in the State General Treasurer's Account. Indonesia.
Section 2
The layout of the calculation and the dissemination of such obligations in Article 1 of this Government Regulation is further regulated by the Minister of Finance.
BAB II
THE MANDATORY AND REGULATORY REQUIREMENTS OF THE GOVERNMENT SECTION IN ORDER TO CONTRACT PRODUCTION SHARING
Section 3
(1) Contractors are required to lease the Perseroan Tax and Tax on Interest, Dividen and Royalty by 56% fifty-six percent) in debt at a month, no later than the next 15 months in the Foreign Valuta Account of the Department Finance of Bank Indonesia.
(2) Contractors are required to lease the remaining indebted tax liability by a year, at least at least three months after the end of the year of the company book in question to the paragraph (1) of the article Here.
(3) Contracts are required to deliver the monthly report and the annual report on the calculation of the Perseroan and Tax Tax obligations of the Interest, Dividen and Royalty as well as the realization of the payment as referred to in paragraph (1) and (2) of this Section To the Treasury Department.
Section 4
(1) Pertamina is required to directly lease all proceeds of the Government 's crude oil export derived from Contract Production Sharing to Foreign Valuta' s ReAccount of the Treasury Department on the Bank. Indonesia upon receipt of payment of such export results.
(2) Pertamina is required to lease the value of the Government 's crude oil used for the purposes of domestic oil debriefing to the State General Treasurer' s Account at Bank Indonesia no later than 1 (one) month count Ever since the time of the oil.
(3) Pertamina is required to lease other indebted obligations which are part of the Government in the framework of the Production Sharing Contract to the Account of the State General Treasurer and to the Foreign Valuta Account of the Department of Finance at the Bank of Indonesia Each is for the Deposits in Rupiah and the Foreign Valuta, at least one month's delay since the time of the obligation.
(4) Pertamina is required to deliver the monthly report and the annual report of the calculation and realization of the payment of the portion of the Government on paragraphs (1), (2) and (3) this Section.
BAB III
LIABILITY AND ORDER OF TAX-DEPOSIT ON THE RETENTION (FEE) OF THE FIRST IN. ORDER PRODUCTION SHARING FRAME
Section 5
(1) The retention of (fee) Pertamina obtained in the order of Production Sharing is set at 5% five percent) of the Net Operating Income Contract of the corresponding Production Sharing.
(2) The difference between the parts acquired by Pertamina according to each Contract of Production Sharing with the retention of Pertamina as such in paragraph (1) this section is a part of the Government.
(3) Of the retention (fee) of the paragraph (1) this section is taxed by 60% (sixty percent).
(4) Pertamina is required to lease every month of such tax liability on paragraph (3) of this Section to the State General Treasurer ' s Account and to the Financial Valuta Foreign Service at the respective Bank of Indonesia for the deposit in Rupiah and Foreign exchange rates no later than the next 15 months.
(5) Pertamina is required to deliver a monthly report and the annual report of the calculation and realization of the tax payment of such retention (fee) on paragraph (4) of this Section to the Department of Finance.
BAB IV
THE OBLIGATION AND ORDER OF THE TAX DEPOSIT OVER THE FIRST ACCEPTED BONUS IN ORDER TO CONTRACT PRODUCTION SHARING
Section 6
The Acceptance of Bonus is the acceptance of the signing Bonus, Data Compensation Bonus, Production Bonus and Bonus-bonuses in any form and name obtained by Pertamina in order to contract Production Sharing.
Section 7
(1) Of receipt of bonuses as such in Article 6 of this Government Regulation, Pertamina is required to provide a 60% (sixty per cent) tax liability to the Financial Department's Foreign Valuta Account of the Bank of Indonesia.
(2) The paragraph of this section is performed at least 1 (1) months after the receipt of such a bonus by Pertamina of the Contracting Production Sharing.
BAB V
THE CALCULATION AND TAX-DEPOSIT OF RETENTION (FEE) AND BONUS
Section 8
The calculation and tax-deposit of retention (fee) and bonus as set each in Article 5 and Section 7 of this Government Regulation are performed independently and separately from the calculation and the deposit. The tax on the Net Operating Income (Net Operating Income) Operation Pertamina itself.
BAB VI
THE TRANSITION PROVISION
Section 9
The tax liability for the results of Operation Pertamina itself and on the retention (fee) as referred to in Article 1 and Article 5 of this Government Regulation is calculated since the book year 1979/1980.
BAB VII
CLOSING PROVISIONS
Section 10
Things to the contrary to the provisions set out in this Government Regulation are declared no longer applicable.
Section 11
The things that are not yet set in this Government Regulation are further regulated by the Finance Minister.
Section 12
This Government Regulation shall come into effect at the specified date.
In order for everyone to know, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
Set in Jakarta
on December 16, 1982
PRESIDENT OF THE REPUBLIC OF INDONESIA,
SUHARTO
Promulgated in Jakarta
on December 16, 1982
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA,
SUDHARMONO, S.H.
