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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

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STATE NEWS
REPUBLIC OF INDONESIA

No. 1443, 2013 MINISTRY OF FINANCE. Income Tax. Government-borne. The PNBP. Geothermal.


REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 179 /PMK.011/ 2013
ABOUT
THE GOVERNMENT ' S INCOME TAX AND
THE COUNTRY ' S ACCEPTANCE COUNT IS NOT A TAX UPON EARTH ' S GEOTHERMAL RESOURCE ENTERPRISE FOR
POWER GENERATION/ELECTRICITY GENERATION

WITH THE GRACE OF THE ALMIGHTY GOD

FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,

Weigh: a.  that in order to provide benefits and fairness to the area and maintain an investment climate conducive for investors in the field of geothermal enterprise, in the State of the Revenue and Shopping Budget and/or State Shopping Budget and the State Shopping Budget. Changes are allocated the Income Tax subsidy fund is borne by the Government for geothermal commodities;
B.  that the allocation of funds for income tax subsidies is incurred by the Government as referred to in the letter a, derived from the government's part of the enterprise of geothermal enterprise authoring geothermal enterprise or enterprise clearance. The Earth's heat for power generation is acquired, or the Earth's thermal resource enterprise contract was signed prior to the enactment of Law No. 27 of the Year of 2003 on Earth's heat;
c. that under consideration as referred to in the letter a, and the letter b, need to establish the Finance Minister's Regulation on the Government's Income Tax and the Counting of State Reception Not the Tax (s) of the Resource The Geothermal Power Of The Earth For Energy Dissenters/Listrik;

Remembering: 1.   Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47 Additional Sheet of the Republic of Indonesia Number 4286);
2. Act No. 19 of 2012 on Budget and State Shopping of the Year of the 2013 Budget (State Sheet of the Republic of Indonesia Year 2012 Number 228, Additional Gazette of the Republic of Indonesia Number 5361);
3. Presidential Decree No. 76 of 2000 on the Company of Earth ' s Hot Resources For the Dissenters of Electric Power;
4. Finance Minister's Decision Number 766 /KMK.04/1992 on Governing Count, Replacement and Reporting of Government Parts, Income Tax, Value Added Tax and Other Levy For IBM's Geothermal Resources For The Company Generation of Energy/Electricity as amended by Decision of Finance Minister Number 209 /KMK.04/1998;
5. Finance Minister Regulation Number 228 /PMK.05/ 2010 on the Mechanism of Implementation and Accountable of the Government-Held Tax as amended by the Regulation of Finance Minister Number 237 /PMK.05/2011;

DECIDED:

"FINANCIAL MINISTER 'S REGULATION ON INCOME TAX IS BORNE BY THE GOVERNMENT AND THE COUNTING OF THE STATE' S ACCEPTANCE IS NOT A TAX ON THE RESULTS OF THE COMPANY ' S HEAT RESOURCES FOR THE GENERATION OF ELECTRICITY."

Section 1
(1) Government section of the Government of 34% (thirty-four percent) of the net receipt of the company's enterprise of geothermal resources for the generation of energy/electricity as referred to in Decree of Finance Minister Number 766 /KMK.04/ 1992 about Government Part Order, Replacement and Reporting, Income Taxes, Value Added Tax and other levies for the Product of the Earth's Hot Resources for Energy Disobedience/Electricity as amended. with the Decree of the Finance Minister Number 209 /KMK.04/1998, for the year The budget is running, enforced as the budget-year Income Tax Repayment is intended.
(2) Income Tax (s) as specified in paragraph (1) is the Government's Income Tax with the budget pagu as specified in the State Budget and Revenue Budget and/or Budget and Shopping Budget State of Change.
(3) Income Tax as referred to in paragraph (2) is the Government ' s Income Tax Subsidy Shopping as referred to in the Financial Minister Regulation governing the mechanism of execution and liability for the Government tax.

Section 2
The Minister of Finance, as the General Treasurer of the State as a Budget User of the Office of the Public Treasurer, establishes the Director General Tax of the c.q. Potency of Compliance and Acceptance of the Budget Users to carry out payment. The Government ' s Income Tax subsidy.

Section 3
(1) The Part of the Government as referred to in Section 1 of the paragraph (1) of the geothermal magnate to the Earth's Hot Reception Number 508,000084980 at the Bank of Indonesia the slowest 30 days after the end of the quarterly period Concerned.
(2) The geothermal entrepreneurs are required to report the calculation and execution of the Government's section as referred to in paragraph (1) to the Director General of the Budget c.q. Director of State Reception Not a Tax in accordance with the provisions of the rules The invitations.
(3) Director General of Budget c.q. Director of State Reception Not Tax convees the realization data of the portion of the Government as referred to in paragraph (2) as the basis of the determination of the Government's Income Tax quarterly to the Director General of Tax (s) at least 10 (ten) business days after the end of the Government's section of the deployment.
(4) Based on the realization data of the Government section as referred to in paragraph (3) and the necessary budgeting documents, the Director General of Tax c.q. Director of the Compliance and Acceptance of the Budget User commands it to Commitment-Maker and Signing Letter Signing officials are on their respective duties for:
a.   create a Payment Request Letter for the realization of the Government ' s Tax subsidy shopping;
B.   make the Payment Warrant; and
c. deliver the Paying Warrant to the State Treasury Service Office, the Directorate General of the Treasury, to obtain the Funds Acceptance Warrant as the implementation of the State Budget Revenue and Shopping Budget for the Government tax subsidy.

Section 4
The report and accountability of the Government Income Tax is carried out by the Central Office of the Directorate General of Tax (C.q.) Directorate of Potency Compliance and Reception as the Budget User's Acfortunate Unit in accordance with the Regulation. The Finance Minister set about the mechanism of implementation and accountability of the Government ' s tax borne.

Section 5
State acceptance is not a tax is calculated from the rest of the Government section as referred to in Article 1 of the paragraph (1) after being reduced by all tax-tax obligations and other levies.

Section 6
(1) Alocation for the budgeting of Income Tax is the Government proposed by the Directorate General of Tax to the Fiscal Policy Agency and the Directorate General of the Budget.
(2) The allocation of the Government's Income Tax budget as referred to in paragraph (1), based on the estimated amount of the portion of the portion of the Government which the geothermal magnates would have paid in the year in question, which is the subject of the government's expense. delivered by the Directorate General of the Budget.

Section 7
The rules of this minister apply to the extent of the funds for the purpose of subsidised income tax paid by the Government for the geothermal commodity is still budgeted/provided in the State Budget and Shopping Budget and/or the Revenue Budget and State Shopping Changes.

Section 8
The provision of the Income Tax is provided by the Government and the calculation of the State's Acceptance of the State is not a tax on the product of the geothermal resource for the generation of energy/electricity as referred to in this Minister's Regulation is in effect on date January 1, 2013.

Section 9
The rules of the Ministry are effective on the date of the promulgations.

In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.

Set in Jakarta
on December 9, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,

MUHAMAD CHATIB BASRI

Promulgated in Jakarta
on December 9, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN