Regulation Of The Minister Of Finance Number 138/fmd. 02/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 138/PMK.02/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5140a3ed40ab12313233343138.html

BN 1230-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 1230, 2013 the MINISTRY of finance. Account. Oil and Natural Gas. Changes.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 138/FMD. 02/2013 ABOUT CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 113/FMD. 02/2009 on ACCOUNT of OIL and GAS with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that with respect to the transfer of the duties, functions, and organization of oil and Gas Implementing Body of the Earth to a work unit is Implementing Specific business activities Upstream Oil and Gas (oil & gas SKK) that has been established through a presidential Regulation number 9 by 2013 about Conducting Management Activities The venture's upstream oil and Gas, the need to reorganize the provisions on the settlement of the Government's obligations in particular the granting of operating costs for the OIL & GAS and SKK rewards sellers of oil and natural gas upstream business activities related oil and gas through the account of oil and gas;
b. that to give legal basis upon completion of duty related government business activities upstream oil and gas through the account of oil and gas, necessary adjustments back over the regulation of the Minister of finance Number 113/FMD. 02/2009 on account of oil and Gas;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 113/FMD. 02/2009 on account of oil and Gas;
Remember: 1. Presidential regulation Number 24 of 2010 about the position of the tasks and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries;
2. Presidential regulation Number 95 in 2012 about the transfer of the execution of the duties and functions of the business activities of the Upstream Oil and Gas;
3. Presidential Regulation number 9 by 2013 about organizing the management of the business activities of the Upstream Oil and Gas;
4. Regulation of the Minister of finance Number 113/FMD. 02/2009 on account of oil and Gas;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 113/FMD. 02/2009 on ACCOUNT of OIL and GAS.
Article I a few provisions in the regulation of the Minister of finance Number 113/FMD. 02/2009 on account of oil and Gas, modified as follows: 1. The provision of article 1 added one (1) digit, i.e. number 3 so that article 1 reads as follows: article 1 In this ministerial regulation is: 1. The accounts of the Ministry of finance k/Oil Production Sharing Works Agreement Number 600.000411 on Bank Indonesia , hereinafter called account of oil and Gas, is a currency account in USD to accommodate the entire admission, and pay expenses related oil and gas upstream business activities.
2. The contractor Contract Cooperation, hereinafter abbreviated KKKS, is a business entity or a business form, which carry out the Same employment contract in accordance with the provisions of the legislation.
3. A special Working Unit Executing the business activities Upstream Oil and Gas, which are hereinafter referred to as the oil & gas, SKK is a unit of work which formed according presidential Regulation number 9 by 2013 about organizing the management of the business activities of the Upstream Oil and Gas.
2. The provisions of article 4 number 1 letter b is amended so that article 4 reads as follows: article 4 the expenditures from the account of oil and Gas include: 1. The completion of the obligations of related government business activities upstream oil and gas, such as: a. the payment of taxation of oil and gas, consisting of: 1) the Earth and building Tax (PBB);

2) the Reimbursement of value added tax (VAT); and 3) tax areas.
b. Payment outside of taxation, consisting of: 1) Domestic Market Obligation (DMO) Fee;

2 Underlifting KKKS);

3) operating costs in order to the management of the business activities of the upstream oil and gas;

4) return for a seller of oil and gas; and 5) other obligations. 2. Remittance income tax oil and gas Public Cash into the account of the State.

3. Deposit Receipts State Tax Instead (PNBP) SDA oil and gas Public Cash into the account of the State.

4. The remittance receipt of Public Cash into the account of other countries.
3. The provisions of paragraph (3) and paragraph (6) of article 5, and between paragraphs (6) and subsection (7) is inserted 1 (one) v. i.e. subsection (6a) so the article 5 reads as follows: article 5 (1) of the UNITED NATIONS as stipulated in article 4 number 1 letters a grain 1), implemented to settle obligations UN KKKS business activities upstream oil and natural gas that have yet to produce a deposit or part of the Government in accordance with the provisions of the legislation.
(2) the Reimbursement of VAT referred to in article 4 number 1 letters a grain), is a repayment of VAT to the KKKS in accordance with provisions of the legislation.
(3) tax areas as referred to in article 4 number 1 letters a grain Tax was 3), soil water, surface water and tax Tax street lighting for the mining industry oil and gas is paid to the local government in accordance with the provisions of the legislation.
(4) the DMO Fee referred to in article 4 number 1 letter b 1 grain), is the payment of a fee to the KKKS over crude oil submitted to refineries in the country in accordance with the provisions of the legislation.
(5) Underlifting KKKS as referred to in article 4 number 1 letter b grain 2), is the Government's obligation to the KKKS up excess taking of crude oil by the Government in accordance with the provisions of the legislation.
(6) operating costs referred to in article 4 number 1 letter b 3) is the cost of grain in the framework of the management of the business activities of the upstream oil and gas given to SKK oil comes from a certain amount of State of any business activities upstream oil and natural gas in accordance with the provisions of the legislation.
(6a) In Exchange for the seller's oil and natural gas as stipulated in article 4 number 1 letter b 4 grains) is given to the seller in return for oil and gas State in accordance with the provisions of the legislation.
(7) other obligations as stipulated in article 1 letter b Figure 4 step 5), is the other obligations arising in connection with business activities upstream oil and natural gas in accordance with the provisions of the legislation.

4. The provisions of article 9 is deleted.

Article II 1. At the time of this Ministerial Regulation applies, the completion of the Government's obligations in the framework of business activities upstream oil and gas related awarding of operating costs for the OIL & GAS and SKK rewards sellers of oil and gas through the account of oil and Gas being performed before the establishment of this Ministerial Regulation adapted to the conditions provided for in this regulation of the Minister. 2. 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 17 October 2013 INDONESIAN FINANCE MINISTER, MOHAMMED CHATIB BASRI Enacted in Jakarta on 17 October 2013 MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();