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

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516be26b008a0a313233353331.html

BN 624-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 624, 2013 the MINISTRY of finance. The captions. The evidence. Request. The Liability Of Sphinx. The Ordinance.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 87/FMD. 03/2013 ABOUT PROCEDURES for REQUEST for INFORMATION or EVIDENCE FROM the parties are BOUND by the OBLIGATIONS of the SPHINX with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions regarding the procedures for request for information or evidence from the parties are bound by the obligations of the Sphinx has been set in the regulation of the Minister of finance Number 201/FMD. 03/2007 about how to Request information or evidence from the parties are bound by the obligations of the Sphinx;
b. that with the publication of the Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations taxation, necessary adjustments against the provisions of the Ordinance regarding the request for information or evidence from the parties are bound by the obligations of the Sphinx as mentioned in subparagraph a;
c. that based on considerations as referred to in letter a and letter b, as well as to implement the provisions of article 35 paragraph (3) Statute number 6 in 1983 about the General provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009, need to establish the regulation of the Minister of Finance on how to Request information or evidence from the parties are bound by the obligations of the Sphinx;
Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
2. Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations Taxation (Gazette of the Republic of Indonesia Number 162 in 2011, an additional Sheet of the Republic of Indonesia Number 5268);
Decide: define: REGULATION of the MINISTER of FINANCE on HOW to REQUEST INFORMATION or EVIDENCE FROM the parties are BOUND by the OBLIGATIONS of the SPHINX.
Article 1 (1) in the implementation of the inspection, examination of Evidence beginning, Crime Investigation in the field of taxation, tax billing, or the process of objection, the Director General of Taxes may request information or evidence to third parties who have a relationship with the Taxpayer.
(2) a third party referred to in subsection (1) is the bank, public accountant, notary, tax consultant, legal consultant, financial consultants, customers, suppliers, administrative office, or other third parties who have information or evidence related to the Taxpayer's actions, employment, business activities, or the work of the non tax payers.
(3) in the event the parties referred to in paragraph (2) be bound by the obligations of the Sphinx the Sphinx, liability ceases upon a letter of request from: a. the Director General of Taxes for the purposes of examination, the examination of the evidence of the commencement of the Investigation, a criminal offence in the field of taxation, tax collection, and the process of objection; or b. the Minister of finance to the Governor of Bank Indonesia in terms of information or evidence requested is bound confidentiality as provided for in the legislation in the field of banking for the purposes of examination, the examination of the evidence of the commencement of the Investigation, a criminal offence in the field of taxation, tax collection, and the process of objection.
(4) a letter of request for information or evidence referred to in paragraph (3) using the appropriate format examples as listed in Appendix I that is part an integral part of the regulation of the Minister.
Article 2 (1) a letter of request for information or proof of Tax by the Director General or the Minister of finance as stipulated in article 1 paragraph (3) contains at least: a. the identity of the Taxpayer;

b. information or evidence requested; and c. the intention he does request information or evidence.
(2) the parties referred to in article 1 paragraph (2) is required to provide information or evidence the longest 7 (seven) working days after receipt of the letter of request for information or evidence.
(3) in the event the parties as stipulated in article 1 paragraph (2) requires the permission of the authorities, the time period of the giving of the information or evidence the longest 7 (seven) working days after receipt of the letter of permission from the authorities.
(4) If a request for information or evidence are not met within the period referred to in subsection (2) and paragraph (3), the Director General of Taxes may convey a warning letter by using the appropriate format examples as listed in annex II which are part an integral part of the regulation of the Minister.
(5) the parties referred to in article 1 paragraph (2) is required to provide information or evidence the longest 7 (seven) working days after receipt of the warning letter.
(6) if the demand in the warning letter is not met within the period referred to in subsection (5), the parties referred to in article 1 paragraph (2) is liable in accordance with the criminal provisions referred to in Article 41A law number 6 Year 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009.
Chapter 3 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance Number 201/FMD. 03/2007 about how to Request information or evidence from the parties are bound by the obligations of the Sphinx, revoked and declared inapplicable.

Article 4 this Ministerial Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on April 18, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on April 18, 2013, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn624-2013 fnFooter ();