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Back COUNTRY SHEET Republic of INDONESIA No. 68, 1982 (Additional explanation in the State Gazette of the Republic of Indonesia Number 3239) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 41 in 1982 ABOUT the OBLIGATIONS and PROCEDURES for the REMITTANCE of INCOME the GOVERNMENT of the RESULTS of OPERATIONS of PERTAMINA'S OWN PRODUCTION SHARING CONTRACT and the PRESIDENT of the REPUBLIC of INDONESIA, Considering: a. that the obligations and the procedures for depositing Government revenue from Pertamina's own Operating results and Production Sharing Contract , including bonuses and retention (fee), the perceived need for a more organized;
b. that the perceived need to set magnitude of retention (fee) as well as the imposition of taxes on retention (fee) received Pertamina in order to Contract Production Sharing;
c. that in relation to the need to set out the provisions concerning liability and the procedures for depositing Government revenue from Pertamina's own Operating results and Production Sharing Contracts in a government regulation.
Remember: 1. Article 5 paragraph (2) of the Constitution of 1945;
2. Law number 8 of 1971;
3. The company's Tax Ordinance of 1925 as amended and supplemented by Act No. 8 of 1970 DECIDED: setting: GOVERNMENT REGULATION of the REPUBLIC of INDONESIA CONCERNING the OBLIGATIONS and the PROCEDURES for DEPOSITING GOVERNMENT REVENUE FROM PERTAMINA'S OWN OPERATING RESULTS and PRODUCTION-SHARING CONTRACT.
CHAPTER i. OBLIGATION and the PROCEDURES for DEPOSITING TAXES on OPERATING RESULTS of PERTAMINA'S OWN article 1 Pertamina are required deposit taxes by 60% (enampuluh percent) than Clean Reception attempt (Net Operating Income) over the results of the operations of Pertamina Itself each month to the Department of finance in the State General Treasurer's account at Bank Indonesia.
Article 2 of the Ordinance the calculation and payment of such obligations in article 1 of this Regulation is governed more by the Minister of finance.
CHAPTER II OBLIGATIONS and the PROCEDURES for DEPOSITING PART of GOVERNMENT PRODUCTION SHARING CONTRACT in the FRAMEWORK of article 3 (1) Contractors are required to deposit with the company's Tax and tax on interest, dividend and Royalty amounting to 56% fifty six per cent) who are indebted to something months, no later than the 15th of the next month foreign exchange Accounts in the Treasury Department at Bank Indonesia.
(2) the contractor shall be required to deposit the rest of the tax obligations are still indebted in a year, no later than within 3 (three) months after the end of the fiscal year the company in question into account in paragraph (1) of this article.
(3) the contractor shall be required to submit monthly reports and annual reports over the calculation of the company's tax obligations and taxes on interest, dividend and Royalty as well as the realization of the payment referred to in subsection (1) and (2) of this Section to the Department of finance.
Article 4 (1) Pertamina was obliged to deposit directly throughout the results of Government-owned crude oil exports that originate from the contract Production-Sharing into account foreign exchange Treasury Department at the Bank. Indonesia after receipt of the payment of the export results.
(2) Pertamina was obliged to deposit the value of Government-owned crude oil to be used for the purposes of domestic oil supply to the Public of the State Treasurer's account at Bank Indonesia no later than within 1 (one) months since the moment of taking the oil.
(3) the obligation to deposit required Pertamina other indebted that is part of the Government in the framework of the Production-Sharing Contracts to the account of the Treasurer of the State and the Public into account foreign exchange Treasury Department at Bank Indonesia each for deposits in Rupiah and foreign currency, not later than one month calculated from the moment of occurrence of the obligations.
(4) Pertamina was obliged to deliver monthly reports and annual reports of the calculation and realization of payments the Government section on the verses (1), (2) and (3) of this article.
CHAPTER III OBLIGATIONS And The PROCEDURES For DEPOSITING TAX On RETENTION (FEE) With PERTAMINA. ORDER PRODUCTION-SHARING CONTRACT article 5 (1) the magnitude of retention (fee) owned Pertamina in order to Contract Production Sharing set of 5% five per cent) of Net Business Receipts (Net Operating Income) Production Sharing Contract in question.
(2) the difference between the Pertamina earned according to each of the Production Sharing Contract with retention (fee) such as Pertamina accepted in paragraph (1) of this article is part of the Government.
(3) for retention (fee) in subsection (1) of this article are subject to tax by 60% (enampuluh percent).
(4) Pertamina are required to deposit each month the tax obligation in paragraph (3) of this article into the General State Treasurer's account and a foreign exchange Account to the Treasury Department at Bank Indonesia each for deposits in Rupiah and foreign currency no later than the 15th of the next month.
(5) Pertamina was obliged to deliver monthly reports and annual reports of the calculation and payment of tax on the retention of realization (fee) in subsection (4) of this Section to the Department of finance.
CHAPTER IV OBLIGATIONS of and the PROCEDURES for DEPOSITING TAX on BONUS RECEIVED PERTAMINA in ORDER to CONTRACT PRODUCTION SHARING article 6 is the receipt of Bonuses is the acceptance of a Bonus Marker Signing Bonus, Compensation Data, Production Bonuses and bonuses-bonuses in the form and any name retrieved Pertamina in order to Contract Production Sharing.
Article 7 (1) upon the receipt of bonuses such as in article 6 of this Regulation required Pertamina to deposit tax obligations by 60% (enampuluh percent) to the account of the foreign exchange Department of finance at Bank Indonesia.
(2) the Ponyetoran subsection (1) of this article do not later than one (1) month after receipt of the bonus by Production Sharing Contractor of Pertamina is concerned.
CHAPTER v. CALCULATION and REMITTANCE TAX on RETENTION (FEE) and a BONUS article 8 calculation and remittance tax on retention (fee) and bonuses as set forth in article 5 and article 7 of this Regulation is done individually and separately from the calculation and remittance. tax on Business Net Receipts (Net Operating Income) Pertamina Operations on its own.
CHAPTER VI TRANSITIONAL PROVISIONS article 9 obligations of the tax on the operating results of the Pertamina itself and the top retention (fee) as referred to in article 1 and article 5 of this Regulation be counted since the fiscal year 1979/1980.
CHAPTER VII CLOSING PROVISIONS article 10 things that are contrary to the provisions provided for in this Regulation are declared invalid.
Article 11 things that have not been provided for in this Regulation are set more by the Minister of finance.
Article 12 this Regulation comes into force on the date specified.
So that every one knows it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.
Established in Jakarta on 16 December 1982 the PRESIDENT of the REPUBLIC of INDONESIA SOEHARTO Promulgated in Jakarta on 16 December 1982, MINISTER/STATE SECRETARY, SUDHARMONO, S.H. fnFooter ();
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