Regulation Of The Minister Of Finance Number 179/fmd. 011/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 179/PMK.011/2013 Tahun 2013

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c514c3640c082be313233343338.html

fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 1443, 2013 the MINISTRY of finance. The Income Tax. Borne By The Government. PNBP. The Earth's Heat. Counting of the REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 179/FMD. 011/2013 of INCOME TAXES BORNE by the GOVERNMENT and the COUNTRY'S ACCEPTANCE of the CALCULATION is NOT a TAX on the BUSINESS RESULTS of GEOTHERMAL RESOURCES for the GENERATION of ENERGY/ELECTRICITY by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to provide benefits and justice to the region as well as maintain a conducive investment climate for investors in the field of geothermal concessions , in the budget of the State Expenditures and revenues and/or Budget revenues and Spending of State funds allocated subsidies Alterations of income tax paid by the Government to commodity geothermal;
b. that the allocation of funds for income tax subsidies paid by the Government as referred to in letter a, comes from the upper part of the deposit of Government business resources results geothermal power geothermal concessions or concession permits for geothermal electric power generation obtained concession contracts, or geothermal resources signed prior to the enactment of Act No. 27 of 2003 about the heat of the Earth;
c. that based on considerations as referred to in letter a, letter b, and need to set a regulation of the Minister of Finance on income taxes borne by the Government and the country's acceptance of the Calculation is not a tax on the Business Results of Geothermal Resources for the Generation of energy/electricity;
Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003 an additional Sheet of the Republic of Indonesia Number 4286);
2. Law number 19 in 2012 about the budget of the State Expenditures and revenues of the fiscal year 2013 (State Gazette of the Republic of Indonesia in 2012 the number 228, an additional Sheet of the Republic of Indonesia Number 5361);
3. Presidential Decree Number 76 in 2000 about the concessions of the Geothermal Resources For Power Generation;
4. The decision of the Minister of finance Number 766/KMK. 04/1992 concerning the procedures of Calculation, Remittance and reporting section of the Government, income tax, value added tax and Other Gleanings Over results of the concessions of the Geothermal resources for the Generation of Electric Energy/as amended by the decision of the Minister of finance Number 209/KMK. 04/1998;
5. Regulation of the Minister of finance Number 228/FMD. 05/2010 about the mechanisms of Implementation and accountability over the Tax borne by the Government as amended by regulation of the Minister of finance Number 237/FMD. 05/2011;
Decide: define: REGULATION of the MINISTER of FINANCE on INCOME TAXES BORNE by the GOVERNMENT and the COUNTRY'S ACCEPTANCE of the CALCULATION is NOT a TAX on the BUSINESS RESULTS of GEOTHERMAL RESOURCES for the GENERATION of ENERGY/electricity.
Article 1 (1) the Deposit part of the Government's 34% (thirty-four percent) than clean acceptance of business activities of the geothermal resources of concession for the energy/electricity generation as mentioned in the decision of the Minister of finance Number 766/KMK. 04/1992 concerning the procedures of Calculation, Remittance and reporting section of the Government, income tax, value added tax and Other Gleanings Over results of the concessions of the Geothermal resources for the Generation of Electric Energy/as amended by the decision of the Minister of finance Number 209/KMK. 04/1998 , for the fiscal year running, enacted as the remittance income tax fiscal year in question.
(2) the remittance of income tax as referred to in paragraph (1) income tax is borne by Government launched the budget as set out in the budget income and Expenditure the country and/or State income and Expenditure Budget changes.
(3) income tax referred to in subsection (2) is a shopping subsidy income tax borne by the Government as stipulated in the regulation of the Minister of finance governing mechanisms of implementation and accountability over the tax borne by the Government.
Article 2 the Minister of finance as Treasurer General of the country as part of the Budget Users Public Treasurer State Budget sets Tax in particular the Director-General the Director of the potential compliance and Acceptance as a power user's budget to carry out the payment of income tax subsidies paid by the Government.

Article 3 (1) the part of the Government as stipulated in article 1 paragraph (1) deposited by geothermal entrepreneur into account Receipt Number 508.000084980 on Geothermal Indonesia Bank at the latest 30 (thirty) days after the end of the quarter concerned.
(2) geothermal Entrepreneur is obliged to report the calculation and execution of the remittance part of Government as referred to in paragraph (1) to the Director General of State Budget Director in particular Acceptance instead of Taxes in accordance with the provisions of regulation perundangan-undangan.
(3) the Director General of Budget in particular the Director of the State's Tax Receipts instead of delivering data to the realization of the remittance of deposit Government section as referred to in paragraph (2) as the basis for the determination of income tax borne quarterly Government to Tax Director General at least 10 (ten) working days after the deadline for depositing a part of the Government.
(4) based on the realization of Government part of the deposit referred to in subsection (3) and the necessary budget document, the Director General of Taxation Director-in particular the Potential compliance and Acceptance as a power user to officials ordered the maker of the Budget commitment and the officials Signing a warrant to pay according to his duties each to: a. create a Mail request for payment upon the realization of Tax borne by Government subsidy shopping;
b. make a warrant to pay; and c. delivered a Warrant to pay to the State Treasury Ministry Office, Directorate General of the Treasury, to get a warrant for Disbursement as the implementation of the expenditure Budget of the State Expenditures and Revenues for tax subsidies paid by the Government.
Article 4 Reporting and accountability over income taxes borne by the Government is carried out by the Head Office of the Directorate General Tax Directorate in particular Potential compliance and Acceptance as the Accounting Unit is a power user of the budget in accordance with the regulation of the Minister of finance governing mechanisms of implementation and accountability over the tax borne by the Government.

Article 5 Acceptance of State Tax is not calculated from the deposit part of the Government as stipulated in article 1 paragraph (1) after deducting all liabilities with the payment of taxes and other Gleanings.

Article 6 (1) Appropriations for the budgeting of income tax paid the Government proposed by the Directorate General of Tax to the fiscal policy and the Directorate General of budget.
(2) the magnitude of the budget allocation of income taxes borne by the Government as referred to in paragraph (1), based on data estimates the Government part of the deposit will be paid by the employers of geothermal in the year concerned, submitted by the Directorate General of budget.
Article 7 of the regulation the Minister applies all the funds for the purposes of income tax subsidies paid by the Government for the geothermal commodities still budgeted/provided in Budget income and Expenditure the country and/or State income and Expenditure Budget changes.

Article 8 Provisions concerning income tax borne by the Government and the country's acceptance of the calculation is not a tax on the business results of geothermal resources for the generation of energy/electricity referred to in this Ministerial Regulation went into effect on January 1, 2013.

Article 9 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 9 December 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on 9 December 2013 MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();