Regulation Of The Minister Of Finance Number 131/fmd. 011/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 131/PMK.011/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c513f973c4085a7313233343137.html

BN 1152-2013. doc REPUBLIC INDONESIA No. 1152, 2013 the MINISTRY of finance. Rate. Class. The Tobacco Tax. Terkaitan. Changes. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA number 131/FMD. 011/2013 ABOUT CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 78/FMD. 011/2013 REGARDING the DETERMINATION of the TARIFF and EXCISE TOBACCO RESULTS AGAINST the RESULTS of the TOBACCO FACTORY EMPLOYERS who HAD LINKAGES with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions on the determination of the tariff and Excise tobacco results against the results of the tobacco factory that entrepreneurs have a relationship the Association has been set up in the regulation of the Minister of finance Number 78/FMD. 011/2013 regarding the determination of The Customs And Tobacco Results Against The Results Of The Tobacco Factory That Entrepreneurs Have A Relationship Linkages; b. that appropriate tax policy evaluation results the results of the tobacco, need to make adjustments to the provisions regarding the relationship of the Association as referred to in the regulation of the Minister of finance Number 78/FMD. 011/2013 regarding the determination of The Tariff And Excise Tobacco Results against the results of the Tobacco Factory That Entrepreneurs have a relationship Linkages; www.djpp.kemenkumham.go.id 2013, no. 1152 2 c. that based on considerations as referred to in letter a and letter b, as well as in order to implement the provisions of article 5 paragraph (5) of Act No. 11 of 1995 about the tax as amended by Act No. 39 of 2007, need to establish the regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 78/FMD. 011/2013 regarding the determination of The Tariff And Excise Tobacco Results against the results of the Tobacco Factory That Entrepreneurs have a relationship Linkages; Remember: the regulation of the Minister of finance Number 78/FMD. 011/2013 regarding the determination of The Tariff And Excise Tobacco Results against the results of the Tobacco Factory That Entrepreneurs have a relationship Linkages (news of the Republic of Indonesia Year 2013 Number 592); Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 78/FMD. 011/2013 REGARDING the DETERMINATION of the TARIFF and EXCISE TOBACCO RESULTS AGAINST the RESULTS of the TOBACCO FACTORY that ENTREPRENEURS HAVE a RELATIONSHIP LINKAGES. Article I a few provisions in the regulation of the Minister of finance Number 78/FMD. 011/2013 regarding the determination of The Tariff And Excise Tobacco Results against the results of the Tobacco Factory That Entrepreneurs have a relationship Linkages, amended as follows: 1. Article 1 point 3 is amended so that article 1 reads as follows: article 1 In this ministerial regulation is: 1. a person is a private person or a legal entity. 2. results of the Tobacco Factory Employers who then called the entrepreneur Factory is a man who cultivates the plant result of tobacco. 3. The relationship between the business of the Association is the relationship results from the tobacco plant capital, key management, and/or the use of raw materials in the form of tobacco slice (TIS). www.djpp.kemenkumham.go.id 2013, no. 1152 3 4. The Director is the Director of the Directorate General of customs and Excise tax. 5. Customs and Excise Officials are employees of the Directorate General of customs and Excise in the Office designated to carry out certain specific tasks based on the tax legislation. 6. the regional office is the Regional Office of the Directorate General of customs and Excise. 7. The Office of the Directorate General of customs and Excise which are hereinafter referred to as the Office is the Office of the main customs and Excise Service or the Office of supervision and the Ministry of customs and Excise in the Environment Directorate General of customs and Excise. 8. Production of Factory is the production of each type of tobacco results are calculated based on documents ordering the tax bands. 9. limitation of the number of Factories is the limitation of production of each type of tobacco results are calculated based on the tax bands, booking documents in one calendar year preceding the budget year is running. 2. The provisions of article 2 paragraph (1), subsection (5) and paragraph (6) is deleted as well as adding 1 (one) verse, namely paragraph (7), so article 2 reads as follows: article 2 (1) of the Entrepreneurs have the interconnectedness of aspects: a. capital; b. key management; and/or use of raw materials c. goods subject to excise tax in the form of tobacco slices obtained from Employers and other Factory has a capital investment of at least 10% (ten percent); regarded as entrepreneurs who have an affinity Relationship. (2) the entrepreneur Factory is considered to have an affinity Relationship from the aspect of capital, in terms of: a. the entrepreneur Factory has the inclusion of capital directly or indirectly, at least 20% (twenty percent) on other plant; b. Factory Employers have direct capital investment of at least 20% (twenty percent) on two (2) or more factories on each plant; c. There are 2 (two) or more factory capital of at least 20% (twenty percent) at each of the factories are owned by the same party; www.djpp.kemenkumham.go.id 2013, no. 1152 4 d. Entrepreneur Factory has other factories in the capital investment of at least 10% (ten percent) and is the largest shareholder in the factory; e. the entrepreneur Factory has other factories in the capital investment of at least 10% (ten percent) and is the largest lender in the factory; or f. the entrepreneur Factory that did guaranteeing against other Factory Entrepreneurs in order to loan capital. (3) the entrepreneur Factory is considered to have an affinity Relationship of key management aspects, in terms of: a. the Commissioner or the Board of Directors of a tobacco factory of results into the Commissioner or the Board of Directors on the results of other tobacco factory in the same time; b. the entrepreneur factory based on the articles of a particular treaty or is able to master the majority vote in the meeting of the Executive Board of the entrepreneur Factory results other tobacco; c. the entrepreneur Factory became the Commissioner or the Board of Directors on the results of other tobacco factory in the same time; or d. There is certain employees of a factory results of tobacco based on the contract or agreement has the authority to regulate and determine the policies of the financial and operational results of other tobacco factory in the same time. (4) the entrepreneur Factory is considered to have an affinity Relationship from the aspect of raw material, i.e. the use of raw materials of goods subject to excise tax in the form of tobacco slices obtained from Employers and other Factory has a capital investment of at least 10% (ten percent). (5) is deleted. (6) delete. (7) are exempt from the provisions of the relationship of the Association as referred to in paragraph (1) only a sweatshop for employers seeking an outcome of tobacco types of kretek sigaret hand/white hands the sigaret III and/or types of tobacco results without the entrepreneur factory tobacco results just animate the result of tobacco types of kretek sigaret hand/white hands the sigaret III and/or the type of the result of tobacco without other groups referred to in the regulation of the Minister of finance regarding tariff Excise tobacco results. www.djpp.kemenkumham.go.id 2013, no. 1152 5 3. The provisions of article 4 paragraph (1) letter b amended so that article 4 reads as follows: article 4 (1) statements have a relationship the Association referred to in article 3 a, submitted to: a. the Head Office Area when the plant is under the Office of the same area; b. the Director when the plant is under the Main Service Office or regional offices. (2) upon the statement of the entrepreneur Factory as mentioned on paragraph (1), the head of the regional office or the Director Decision Letter convey the determination of the relationship of the interconnectedness of the entrepreneur factory with another Factory Employers using the format as set out in Annex IV that is part an integral part of the regulation of the Minister. 4. The provisions of article 5 paragraph (4) letter b modified, so article 5 reads as follows: article 5 (1) of proof referred to in article 3 letter b made against Employers Factory which has an affinity Relationship with indication of Entrepreneurs of other Factories. (2) to obtain an indication as referred to in paragraph (1), the Head Office of research against Employers who are in a Factory area of pengawasannya. (3) the research referred to in subsection (2) must be accompanied by evidence, namely: a. the Customs document or a document complementary tax; b. report of the results of the investigation; c. report on audit results; or d. other findings, evidence in the form of notes, books, letters, and other documents. (4) in terms of research results found indication of factory Employers who have relationships with Entrepreneurs of other Plant Relatedness, Head Office: a. notify the Head Office Area when the plant is under the Office of the same area; or b. the Director when the plant is under the Main Service Office or regional offices. www.djpp.kemenkumham.go.id


2013, no. 1152 6 article II 1. Affidavit having or not having a relationship that was submitted by the Association of employers of the factory since June 10, 2013 until October 1, 2013 and the determination of the relationship of the interconnectedness of the entrepreneur Factory Tobacco Results published since June 10, 2013 until October 1, 2013, are declared null and void. 2. The manufacturer must state the Entrepreneurs back has or does not have a relationship with other Factory Employers Linkages at least 10 (ten) working days since the entry into force of this regulation of the Minister, using the example of the format as contained in Appendix VI regulation of the Minister of finance Number 78/FMD. 011/2013 and subsequent ordinances of the examination carried out in accordance with article 13 of the regulation Number 78 Minister of finance/FMD. 011/2013. 3. this ministerial regulation came into force on October 1, 2013. 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 September 24, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on September 25, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id