Advanced Search

Regulation Of The Minister Of Finance Number 87/fmd. 03/2012 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 87/PMK.03/2012 Tahun 2013

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

The text is not in the original format.
Back


image
STATE NEWS
REPUBLIC OF INDONESIA

No. 624, 2013 MINISTRY OF FINANCE. Captions. Evidence. Request. A Secret Obligation. Tata Cara.


THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 87 /PMK.03/ 2013
ABOUT
ORDER THE CAPTIONS OF CAPTIONS OR EVIDENCE FROM THE PARTIES
BOUND BY A SECRET OBLIGATION

WITH THE GRACE OF THE ALMIGHTY GOD

FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,


Weigh: a.   That the provisions of the manner in which the request of a statement or evidence of the parties bound by a secret obligation are set forth in the Regulation of the Minister of Finance Number 201 /PMK.03/ 2007 on the Order of the Requests or the Evidence of the Law. The Part Of The Party That Is Bound By The Obligation To Secrecy;
B. that with the publication of the Government Regulation No. 74 of 2011 on the Order of the Implementation of the Right and the fulfilment of the Taxation obligation, the need to be made adjustments to the provisions regarding the manner of the request of the captions or the evidence of the parties Which is bound by the duty of secrecy as it is in a letter;
c. that under consideration as intended in letter a and letter b, and to carry out the provisions of Article 35 paragraph (3) of the Act No. 6 of 1983 on the General Terms and the Taxation manner as it has been several times amended last with Act No. 16 of 2009, it needs to establish the Minister of Finance Regulation on the Order of the Requests or the Evidence of the Parties Bound by the Obligations Of Secrecy;

Given: 1. Act Number 6 of 1983 on General Terms and Taxation Methods (sheet Of State Of The Republic Of Indonesia In 1983 Number 49, Additional Gazette Republic Of Indonesia Number 3262) as has been several times Last modified with Act No. 16 of 2009 (State Gazette of the Republic of Indonesia in 2009 Number 62, Additional Gazette of the Republic of Indonesia Number 4999);
2. Government Regulation No. 74 of 2011 on the Tata Cara Implementation of the Right and Fulfillment Of Taxation Obligations (sheet Of State Of The Republic Of Indonesia In 2011 Number 162, Additional Sheet Of State Republic Indonesia Number 5268);

DECIDED:


establish: A FINANCIAL MINISTER ' S REGULATION ON THE TERMS OF THE REQUISITION OR EVIDENCE OF THE PARTIES BOUND BY THE SECRECY OF THE OBLIGATION.

Article 1

(1) In the conduct of the Examination, Examination of Evidence Commencement, Inquiry into taxation, tax billing, or process of objecting, Director General of Tax may request a description or proof to the third party that is the subject of a third party. has a relationship with Wajib Tax.
(2) Third Parties as referred to in paragraph (1) are banks, public accountants, notaries, tax consultants, legal consultants, financial consultants, customers, suppliers, administrative offices, or any other third party that has a description or any evidence that has to do with the actions of Wajib Tax, employment, business activities, or the free work of the Taxes Tax.
(3) In the event the parties referred to in paragraph (2) are bound by a secret obligation, the secrecy of the obligation is waive based on the letter of request from:
a. Director General of Tax for the purposes of Examination, Examination of Evidence Commencement, Investigations of criminal conduct in the field of taxation, tax invoicing, and the process of objecting; or
B. Minister of Finance to the Governor of the Bank of Indonesia in terms of the information or evidence requested to be bound in secrecy as set out in the Act in the field of banking for the purposes of Examination, Examination of Evidence Commencement, Investigations of Criminal in the fields of taxation, tax billing, and the process of objection.
(4) The letter of request of a description or proof as referred to in verse (3) uses the format according to the example as set forth in Appendix I which is an inseparable part of this Minister's Regulation.

Article 2

(1) The request letter or proof by the Director General of Tax or Finance Minister as referred to in Article 1 of paragraph (3) at least contains:
a. Wajib Tax identity;
B. the caption or the evidence requested; and
c. His intent is to request a description or proof.
(2) The parties referred to in Section 1 of the paragraph (2) are required to provide a description or proof of the longest 7 (7) business days after the receipt of a statement or proof of the letter.
(3) In the event of the parties as referred to in Section 1 of the paragraph (2) require the permission of the authorized party, the term of the given description or proof of 7 (7) business days after the receipt of the party's permission. The authorities.
(4) If the request of a description or proof is not met in the term as referred to in paragraph (2) and paragraph (3), the Director General of the Tax can submit a warning letter using the format according to the example as set forth in Annex II which is an inseparable part of the Regulation of this Minister.
(5) The parties referred to in Section 1 of the paragraph (2) are required to provide the description or proof of the longest 7 (7) business days after the receipt of the letter.
(6) If the request in a warning letter is not fulfilled in the term as referred to in paragraph (5), the parties as referred to in Article 1 of the paragraph (2) are threatened by the criminal in accordance with the terms as contemplated. in Article 41A Act No. 6 of 1983 on General Terms and Taxation terms as it has been several times amended last by Act No. 16 of 2009.

Article 3

At the time the Regulation of the Minister is in effect, the Regulation of the Finance Minister Number 201 /PMK.03/ 2007 on the Order of the Requests of the Parties or the Evidence of the Parties bound by the Secrecy Obligations, revoked and declared is not applicable.

Section 4

The rules of this Minister begin to take effect on the date of promulglement.
So that everyone knows it, order the invitation of the Regulation of the Minister with its placement in the News of the Republic of Indonesia.

Specified in Jakarta
on April 18, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,

AGUS D.W. MARTOWARDOJO


It is promulred in Jakarta
on 18 April 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

Attachment: bn624-2013