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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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ns arising in connection with the activities of the upstream oil and gas upstream efforts in accordance with the provisions of the laws.

4. The provisions of Article 9 are deleted.

Article II
1. At the time the Minister ' s Ordinance is in effect, the settlement of government obligations in the framework of petroleum and gas upstream business activities related to operational costs for SKK MIGAS and the rewards of petroleum and gas sellers through Oil and Gas Account The Earth, which was performed before the Ordinance of the Minister, was to be adapted to the provisions set out in the Order of the Union.
2. The rules of the Minister are starting to apply on the date of the promulgance.

For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.

Specified in Jakarta
on October 17, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,

MUHAMAD CHATIB BASRI

It is promulred in Jakarta
on 17 October 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN
2013 on the implementation of the management activities of the Upper Oil and Gas Earths, it needs to rearrange the provisions of the settlement of Government obligations in particular the granting of operational costs to SKK MIGAS and the exchange of oil and gas sellers earth related to the activities of upstream efforts of oil and petroleum through petroleum and gas accounts;
B.  that to provide a legal basis for the completion of government obligations concerning the activities of upstream efforts of oil and gas through petroleum and gas accounts, it needs to be re-adjusted under the Regulation of the Minister of Finance Number 113 /PMK.02/ 2009 about Earth ' s Oil and Gas Account;
c. that under consideration as referred to in letter a and letter b, need to establish the Minister of Finance Regulation on the Change of the Regulation of the Financial Minister Number 113 /PMK.02/ 2009 on the Account of the Oil and Gas of the Earth;

Given: 1.   Presidential Decree No. 24 of 2010 on the Occupation of Task and Functions of the Ministry of State as well as the Organizational Functions, Duty, and Functions of Eselon I Ministry of State;
2. Presidential Regulation No. 95 of 2012 on the Diversion Of Assignment and the Functions of the Activities of the Upper Oil and Gas of the Earth;
3. Presidential Regulation No. 9 Year 2013 on the Hosting Of petroleum and Gas upstream operating activities;
4. Finance Minister Regulation Number 113 /PMK.02/ 2009 on Earth Oil and Gas Account;

DECIDED:

Setting: REGULATION OF THE MINISTER OF FINANCE ON THE CHANGES TO THE REGULATION OF FINANCE MINISTER NUMBER 113 /PMK.02/ 2009 ABOUT THE OIL AND GAS ACCOUNTS OF THE EARTH.

Article I
Some of the provisions in Finance Minister Regulation Number 113 /PMK.02/ 2009 on Oil and Earth Gas Account, are amended as follows:
1. The provisions of Section 1 are added 1 (one) of the number, which is the number 3 so that Article 1 reads as follows:
Section 1
In Regulation of the Minister this is referred to:
1. ReAccount of the Department of Finance k/Oil Results of Production Sharing Number 600,000411 on Bank Indonesia, which is subsequently called the Oil and Gas Account of the Earth, is an account in USD valuation to accommodate all receipts, and Pay for expenses related to the activities of upstream oil.
2. The Cooperation Contract Contractor, which is next abbreviated KKKS, is the Entity ID or Fixed Entity Entity that carries out the Cooperation Contract in accordance with the provisions of the legislation.
3. Special Working Unit Acting Upper Oil and Gas Earth, hench’ s next called SKK Migas, is a unit of work that was formed in accordance with the Presidential Regulation Number 9 of 2013 on the Hosting Of Upstream-based Business Activities and Earth Gas.

2. The provisions of Article 4 figure 1 letter b are changed so that Article 4 reads as follows:
Section 4
The expenditure of the Earth Oil and Gas Account includes:
1. The completion of the Government ' s obligations regarding the activities of upstream efforts of oil and gas, in case of:
a.   Petroleum and petroleum taxation payments, made up of:
1) Earth Tax and Building (UN);
2) Reimbursement The Value Added Tax (PPN); and
3) Area Tax.
B.   The payment outside of taxation, consists of:
1) Domestic Market Obligation (DMO) Fee;
2) Underlifting KKKS;
3) Operational costs in the framework of the management activities of the upstream oil and gas petroleum;
4) The fillings of oil and petroleum sellers; and
5) Other liability.
2. The storage of the petroleum and gas PPh to the State Public Cash Account.
3. State Reception Deposits Not Taxes (PNBP) SDA oil and petroleum to the State Public Cash Accounts.
4. Other acceptance testing to the State Public Cash Account.

3. The provisions of paragraph (3) and paragraph (6) of Section 5 are changed, and between verses (6) and paragraph (7) are inserted 1 (one) verses of the paragraph (6a) so that Article 5 reads as follows:
Section 5
(1) The UN as referred to in Article 4 of 1 letter a item 1), exercised to resolve the obligations of the UN KKKS activities upstream of oil and gas which have not yet produced a part of the government in accordance with the provisions of the United Nations. It's
(2) Reimbursement PPN as referred to in Article 4 of 1 letter a item 2), is PPN ' s return payment to KKKS in accordance with the provisions of the laws.
(3) The Regional Taxes as referred to in Article 4 of the 1 letter a grain 3), are the Land Water Tax, Surface Water Tax and Road Information Tax for the petroleum and gas mining industry paid to the Local Government accordingly with the laws.
(4) DMO Fee as referred to in Article 4 of the 1 letter b item 1), is the payment fee to KKKS for the crude oil handed over to the domestic refinery in accordance with the provisions of the legislation.
(5) Underlifting KKKS as referred to in Article 4 of the 1 letter b item 2), it is the government's obligation to KKKS for the excess of crude oil by the government in accordance with the provisions of the laws.
(6) The operational charge as referred to in Section 4 of the number 1 letter b item 3) constitutes the cost in the management of the petroleum and gas upstream business activities given to SKK Migas, derived from certain amounts of state from the country. any activity of the upstream effort of oil and petroleum in accordance with the provisions of the laws.
(6a) The patches of oil and petroleum sellers as referred to in Article 4 of the figure 1 letter b item 4) are the rewards given to the country ' s oil and gas sellers of the state in accordance with the provisions of the laws.
(7) Other obligations as referred to in Section 4 of the number 1 letter b item 5), are the other obligatio