THE REPUBLIC OF INDONESIA NEWS

No. 1152, 2013 MINISTRY OF FINANCE. The fare. A group. Tobacco excise. It's connected. Change.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 131 /PMK.011/ 2013 ABOUT

CHANGES TO THE FINANCE MINISTER ' S REGULATION NUMBER 78 /PMK.011/ 2013 ABOUT THE DESIGNATION OF THE GROUP

AND THE EXCISE TARIFF ON TOBACCO RESULTS AGAINST A TOBACCO FACTORY ENTREPRENEUR WHO HAS A CONNECTION TO THE

WITH THE GRACE OF THE GOD ALMIGHTY REPUBLIC OF INDONESIA,

DRAWS: A. That the provisions of the establishment of the group and the tariff on the excise on tobacco products to the tobacco companies of tobacco products that have related links have been set up in the Regulation of the Finance Minister Number 78 /PMK.011/ 2013 on the Terms of the Party and the Designation Excise Tariffs On Tobacco Products Against Tobacco-Produce Factory Employers Who Have A Link To Their Relationships;

b. that in accordance with the results of the tobacco yield policy evaluation results, need to make adjustments to the provisions regarding the Relationship of the Relationship as contemplated in the Finance Minister Regulation No. 78 /PMK.011/ 2013 on the Determination Of The Group And The Yield Excise Tariff Tobacco Against Tobacco Factory Entrepreneurers Who Have A Relationship Related To:

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c. that under consideration as referred to in letter a and letter b, as well as in order to carry out the provisions of Article 5 paragraph (5) of the Act No. 11 of 1995 on Excise as amended with Act No. 39 of 2007, need to establish the Finance Minister ' s Regulation on the Change of the Regulation of the Finance Minister Number 78 /PMK.011/ 2013 on the Determination Of The Group And The Excise Tariff On Tobacco Products To Manufacturers Of Results Tobacco That Has A Relationship To Related;

Given: Regulation of Finance Minister Number 78 /PMK.011/ 2013 on Group Designation And Excise Tariffs On Tobacco Products To Tobacco Manufacturers Of Tobacco Products That Have Links (State News Of The Republic Of Indonesia 2013 Number 592);

DECIDED:

STIPULATING: THE REGULATION OF THE MINISTER OF FINANCE ON CHANGES TO THE REGULATION OF FINANCE MINISTER NUMBER 78 /PMK.011/ 2013 ABOUT THE ESTABLISHMENT OF GROUP AND THE EXCISE TARIFF ON TOBACCO PRODUCTS TO TOBACCO-PRODUCE FACTORY EMPLOYERS. RELATIONSHIPS ARE CONNECTED.

Article I

Some provisions in the Regulation of Finance Minister Number 78 /PMK.011/ 2013 on the Designation Of Group And The Excise Tariff On Tobacco Products To Tobacco Manufacturers Of Tobacco Products That Have Links, Be Changed As 1. Article 1 of the number 3 is changed, so that Article 1 reads as follows:

Article 1 In this Ministerial Regulation is referred to: 1. People are personal or legal entities. 2. The next tobacco-yield manufacturer is called

Factory entrepreneurs are the ones who are working on the tobacco produce plant.

3. The relationship of the relationship is the relationship of the company between the tobacco plants of the aspect of the application, the key management, and/or the use of raw tobacco (TIS).

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4. The Director is the Customs Director of the Directorate General of Customs and Excise. 5. Customs officials are the employees of the Directorate General of Bea and

Excise appointed in a particular position to carry out certain tasks under the Excise Act.

6. The Region Office is the Regional Office of the Directorate General of Customs and Excise.

7. The Office of the Directorate General of Customs and Excise later called the Office is the Main Service Office of the Customs and Excise Office or the Office of Supervision and Customs Service in the Directorate General of Customs and Excise.

8. Factory production is the production of each type of tobacco yield calculated based on the excise booking document.

9. The limits of Factory Production are the production limits of each type of tobacco yield calculated based on the excise order document, within a year of tadwim before the budget year.

2. The provisions of Section 2 of the paragraph (1) are changed, paragraph (5) and paragraph (6) are removed and add one (one) verse to paragraph (7), so that Article 2 reads as follows:

Section 2 (1) The Factory Employers have a link to the aspect:

a. A plea; b. key management; and/or c. use of the raw materials excise in excise tobacco

obtained from Other Factory Employers who have at least 10% (ten percent) capital inclusion;

is considered to be an entrepreneur who is a member of the factory. It has a connection. (2) Factory businessmen are considered to have a Related Relationship of

the aspect of the plea, in terms of: a. Factory employers have direct or non-

direct capital inclusion at least 20% (twenty percent) at any other plant;

b. Factory employers have a direct capital inclusion of at least 20% (twenty percent) at 2 (two) factories or more on each plant;

c. There are 2 (two) factories or more that are at least 20% (twenty percent) of each factory owned by the same party;

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d. Factory employers have a capital inclusion in other factories at least 10% (ten percent) and are the largest shareholders in the plant;

e. Factory employers have a capital inclusion in other factories at least 10% (ten percent) and are the largest creditors in the plant; or

f. Factory Employers who are performing in other Factory businessmen in order for capital lending.

(3) Factory businessmen are considered to have a relationship related to key management aspects, in terms of:

a. The Commissioner or the board of a tobacco factory will be the commissioner or the board of directors of other tobacco products at the same time;

b. Factory employers based on basic budget or certain agreements are able to master the majority of the majority in the meeting of the employers of the other tobacco companies;

c. Factory employers become commissioners or directors at other tobacco produce factories in the same time; or

d. There are certain employees of a tobacco factory under contract or agreement that has the authority to regulate and determine the financial and operational policies of other tobacco products within the same time.

(4) Factory employers are considered to have relationships related to aspects of raw materials, namely the use of raw materials derived from the excise tobacco obtained from other Factory Employers who have a capital inclusion of at least 10% (ten) percent).

(5) removed. (6) removed. (7) Excluded from the provisions of the Relationship Agreement as

referred to in paragraph (1) for Factory Entrepreneurers who only attempted tobacco results of the hand-type sigaret-white sigarees of the class III and/or type of tobacco output Non-party tobacco companies that only work tobacco products. The kind of hand-made-white sigarets. Hand-to-hand white-hand sigarets and/or other types of tobacco products without any other type, as the Minister Rule is in order. Finance regarding the excise tariffs on tobacco products.

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3. The provisions of Article 4 of the paragraph (1) letter b are changed, so that Article 4 reads as follows:

Article 4 (1) The statement has a Relationship Relationship as referred to

in Article 3 of the letter a, delivered to:

a. Head of the Territory Office if the plant is under the same Area Office;

b. Director if the factory is under the Principal Services Office or the Office of a Different Region.

(2) Over the Statement of the Factory Businessman as referred to in paragraph (1), the Head of the Territory Office or the Director of delivering the Atonement Decree The Relationship of the Businessman Factory with Other Factory Employers uses the example of the format as specified in Annex IV which is an inseparable part of this Minister's Regulation.

4. The provisions of Section 5 (4) of the letter b are changed, so that Article 5 reads as follows:

Article 5 (1) of the Opening as referred to in Article 3 of the letter b is done

against the Factory Businessman Who Has An Indication Of A Relationship (2) In order to obtain an indication as referred to in verse (1), the Head of the Office conducts research into the activities of the Factory Employers located within its supervision area.

(3) Research As to the verses of the (verse), the (Signs) are to be accompanied by a Sign: Excise document or excise document; b. report results report; c. audit results report; or d. proof of other findings, such as notes, books, letters, and documents

another. (4) In terms of the results of the study were found to be an indication of the Employers

The factory which has the Relationship Related to Other Factory Entrepreneans, the Head of the Office notified: a. Head of the Territory Office if the factory is under the Office

The same region; or b. Director if the factory is under the Main Service Office

or a different Region Office.

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Article II 1. The Statement of Statement has or has no relation to the relationship

which has been delivered by the Manufacturer Of Factories from June 10, 2013 to October 1, 2013 and the Decision of Attributing Relationships To The Company Of The Company's Employers. The tobacco, published from 10 June 2013 until 1 October 2013, was declared null and void.

2. Factory employers must declare their return to have or have no relation to any other Factory Employers at least 10 (ten) business days since the enactment of this Minister's Regulation, using the example of a format as listed in Annex VI of the Financial Minister Regulation No. 78 /PMK.011/ 2013 and the subsequent examination of the manner in accordance with Article 13 of the Finance Minister's Regulation No. 78 /PMK.011/2013.

3. The Minister's Rule came into force on 1 October 2013. 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 24 September 2013 MINISTER FINANCE REPUBLIC OF INDONESIA,

MUHAMAD CHATIB BASRI

Reundrased in Jakarta on 25 September 2013 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

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