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REPUBLIC OF INDONESIA STATE NEWS
No. 1066, 2013 MINISTRY OF FINANCE. Income Tax. Industry. Delay. Reduction.
REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 124 /PMK.01/ 2013 ABOUT
REDUCING THE AMOUNT OF INCOME TAX ARTICLE 25 AND DELAY OF INCOME TAX PAYMENTS SECTION 29 OF 2013
FOR THE TAXPAYER CERTAIN INDUSTRIES
WITH THE GRACE OF GOD ALMIGHTY REPUBLIC OF INDONESIA FINANCIAL MINISTER,
Draw: a. that in order to maintain macroeconomic stability and encourage economic growth at a realistic level with respect to the financial market and the exchange rate of rupiah, and to increase the competubility of the national industry both Domestic and export-oriented, as well as to support Government programs in the efforts of creation and absorption of jobs, need to be given income Tax policies to relieve and maintain liquidity for the Wajib Industrial Tax certain;
b. that under the terms of Article 25 paragraph (6) of the letter f Act Number 7 of 1983 on Income Tax as it has been several times amended last by Act No. 36 of 2008, Director General of Tax is authorized to specify the big calculation of the tax installment in the year
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2013, No. 1066 2
taxes running in the event of a change in the state of the business or the activities of Wajib Tax;
c. that in accordance with the provisions of Section 9 of the paragraph (4) Invite-Invite Number 6 Year 1983 on General Terms and Taxation As it has been last modified with Act No. 16 of 2009, the Director General of Tax on the request for Tax Tax may give consent to suspend or delay payment of taxes including the lack of tax payments. a debt based on the Annual Income Tax Notice Letter, which Its implementation is governed by or under the Minister of Finance Ordinance;
d. that based on the terms of the letter a, the letter b, and the letter c, shall be specified in the Order of the Minister of Finance on the reduction of the Income Tax Of Article 25 And The Delay In Payment Of The Income Tax Of Article 29 Of 2013 For Certain Industrial Taxes;
Given: 1. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law No. 16 Of 2009 (sheet Of State Of The Republic Of Indonesia In 2009 Number 62, Additional Sheet Of The Republic Of Indonesia Indonesia Number 4999);
2. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act No. 36 2008 (sheet state of the Republic of Indonesia 2008 No. 133, Additional Gazette of the Republic of Indonesia No. 4893);
DECIDED: Set: THE FINANCIAL MINISTER ' S REGULATION ON
REDUCTION OF THE AMOUNT OF INCOME TAX OF ARTICLE 25 AND THE DELAY OF THE ARTICLE 29 INCOME TAX PAYMENT OF 2013 FOR CERTAIN INDUSTRIAL TAX TAXPAYERS.
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Article 1 (1) Against the specified industrial body tax of the body may be provided:
a. Section 25 Income Tax Deductions for Tax September 2013 up to the December 2013 Tax Period; and/or
b. Article 29 Income Tax delay for Tax Year 2013.
(2) A specified industry body tax (s) as referred to in paragraph (1) is a Body Tax Mandatory Service that performs the business activities on the field: a. textile industry; b. The clothing industry is; c. the footwear industry; d. the furniture industry; and/or e. Children's toy industry,
(3) Income Tax Deductions of Section 25 and the delay of the Income Tax payment section 29 as referred to in paragraph (1) may be provided to Wajib Tax as referred to in paragraph (2) based on the recommendation of the Minister that organizes government affairs in the industrial field.
Section 2
(1) The magnitude of the Income Tax Reduction Section 25 as referred to in Article 1 of the paragraph (1) a letter may be given the highest as big as:
a. 25% (twenty-five percent) of the Income Tax of Section 25 of August 2013, for a particular industry body tax, referred to in Section 1 paragraph (2) that is not export-oriented; or
b. 50% (50%) of the Income Tax Section of the Section 25 of August 2013, for a particular industry body tax, as referred to in Article 1 of the export-oriented section.
(2) To obtain the Income Tax Deduction as referred to in paragraph (1), Wajib Tax must submit an application in writing about the magnitude of the Requested Tax Tax of Section 25 requested, to the Head of the Tax Services Office where Wajib Tax is registered.
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Section 3 (1) The delay of the Income Tax payment section 29 as
referred to in Section 1 of the paragraph (1) the letter b is given the longest of 3 (three) months of the time the Income Tax Section of Section 29 is required referred to in Section 9 of the paragraph (2) of the Law No. 6 of 1983 on the General Terms and the Taxation Way as it has been last modified by Invite-Invite Number 16 Year 2009.
(2) The delay of the Income Tax payment section 29 as referred to in paragraph (1), conducted by passing the application in writing to the Chief Tax Services Office of the listed Tax Tax.
Article 4 of the Director The Tax General for the post abolic the administration sanctions on the postponing of the Income Tax payment section 29 as referred to in Section 3.
Article 5 further provisions regarding the implementation of the Income Tax Reduction Section of Section 25 as referred to in Section 2 and the delay of the Income Tax payment section of Section 29 as referred to in Section 3 is governed with the Regulation of the Director General of the Tax.
Article 6 of the Regulation of the Minister is beginning to apply on the date of promulgance In order for everyone to know, ordered the invitational of the Minister's Ordinance with its placement in the News of the Republic of Indonesia.
Specified in Jakarta on 27 August 2013 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, MUHAMAD CHATIB BASRI
promulred in Jakarta on 29 August 2013 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN
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