Trade Minister Regulation Number 43/m-Ind/per/8/2013 2013

Original Language Title: Peraturan Menteri Perdagangan Nomor 43/M-IND/PER/8/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51e080fe409da8313233383437.html

BN 1092-2013. doc REPUBLIC INDONESIA No. 1092, 2013 the MINISTRY of INDUSTRY. Incentive. Reduction of Pph. Article 25 and 29. The industry. REGULATION of the MINISTER of INDUSTRY of the REPUBLIC of INDONESIA number 43/M-IND/PER/8/2013 ABOUT PROVISIONS GRANTING FACILITIES UTILIZATION RECOMMENDATIONS INCENTIVE REDUCTION in the MAGNITUDE of the INCOME TAX of ARTICLE 25 and DELAY PAYMENT of INCOME TAX ARTICLE 29 2013 for OBLIGATORY TAX INDUSTRIAL ENTERPRISES with the GRACE of GOD ALMIGHTY MINISTER of INDUSTRY of the REPUBLIC of INDONESIA, Considering: a. that in order the execution of the magnitude of the reduction in incentives granting income tax Article 25 and delay payment of income tax Article 29 2013 referred to in the regulation of the Minister of finance Number 124/FMD. 011/2013 about the magnitude of the reduction in income tax of article 25 and Delay payment of income tax Article 29 2013 For Industrial Companies, Taxpayers will need to set the terms of the grant facility usage recommendations intended for industrial enterprises; b. that based on considerations as referred to in letter a, the need to establish Regulations Minister of industry about Provisions Granting Facilities Utilization Recommendations Incentive reduction of the magnitude of the income tax www.djpp.kemenkumham.go.id 2013, no. 1092 2 of article 25 and Delay payment of income tax Article 29 2013 for Obligatory Tax industrial enterprises; Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (Glue-baran of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999); 2. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indone-sia 1983 Number 50, additional State Gazette Number 3263) as it has several times changed with Act No. 36 of 2008 (State Gazette of the Republic of Indone-sia 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893); 3. Act No. 5 of 1984 on Industry (State Gazette of the Republic of Indonesia number 22 in 1984, an additional Sheet of the Republic of Indonesia Number 3274); 4. Government Regulation number 17 in 1986 about the authority setting, coaching and Pengem-bangan industry (State Gazette of the Republic of Indonesia Number 23 in 1986, an additional Sheet of the Republic of Indonesia Number 3330); 5. Regulations of the President of the Republic of Indonesia Number 47 in 2009 on the establishment of Ministries and organizations as it has several times changed the last presidential regulation of the Republic of Indonesia Number 91 in 2011; 6. Regulations of the President of the Republic of Indonesia Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries as last amended several times with the President of the Republic of Indonesia Regulation Number 92 in 2011; www.djpp.kemenkumham.go.id 2013, no. 1092 3 7. The decision of the President of the Republic of Indonesia Number 84/P in 2009 on the establishment of a United Indonesia Cabinet II Period of 2009-2014 as it has several times changed with the decision of the President of the Republic of Indonesia Number 60/P by 2013; 8. Regulation of the Minister of industry Number 105/M-IND/PER/10/2010 about the Organization and the Work of the Ministry of industry; 9. Regulation of the Minister of industry number 64/M-IND/PER/7/2011 about the types of industry in the construction of the Directorate General and the Agency on the Environment Ministry of industry; 10. Regulation of the Minister of finance Number 124/FMD. 011/2013 about reduction of the magnitude of the income tax of article 25 and Delay payment of income tax Article 29 by 2013 for the tax payers of certain Industries; Decide: define: REGULATION of the MINISTER of INDUSTRY REGARDING the TERMS of the GRANT FACILITY USAGE RECOMMENDATIONS INCENTIVE REDUCTION in the MAGNITUDE of the INCOME TAX of ARTICLE 25 and of DELAY BLOOD-AN INCOME TAX ARTICLE 29 2013 for OBLIGATORY TAX INDUSTRIAL COMPANY. Article 1 (1) industrial company that can take advantage of on-site Incentive reduction in the magnitude of the income tax of article 25 and delay payment of income tax Article 29 2013, labor-intensive industries is the company that conducts business activities in the areas of: a. the textile industry; b. the apparel industry; c. footwear industry; d. furniture industry; and/or e. children's toy industry. www.djpp.kemenkumham.go.id 2013, no. 1092 4 (2) of the Labor-intensive Industry as referred to in paragraph (1), the industry has: a. labor at least 500 persons; or b. the percentage of labor costs in manufacturing costs at least by 20% (twenty percent). Article 2 (1) to get the facilities an incentive reduction of magnitude of income tax Article 25 and delay payment of income tax Article 29 2013, industrial enterprises should have the recommendation of the Minister of industry. (2) the recommendations referred to in subsection (1) is published and signed by: a. Director of the textile industry and Assorted, Directorate General of Industrial Manufacturing Base for the textile industry, apparel industry, footwear industry, and the industry of toys for children; or b. the Director forest products Industry and forestry, Directorate of Agro Industry to manufacture furniture. (3) the recommendations referred to in subsection (2) may be granted to industrial companies who: a. are registered as Taxpayers; and b. will not perform the Termination of work (LAYOFF) since the enactment of the regulation of the Minister until the end of 2013, unless: 1. upon the willingness of workers themselves; or 2. workers take action against the law to the detriment of the company. Article 3 industrial company that exports equal to or more than 30% (thirty percent) of the total value of sales, categorized as Industrial export-oriented Companies. Article 4 (1) a petition for the recommendations submitted to the Director of the Builder of the industry referred to in article 2 paragraph (2) and attach: 1. copy of business license of the industry (IUI); www.djpp.kemenkumham.go.id


2013, no. 1092 5 2. copy of NPWP; 3. Report the value of the sales of the previous year; 4. export sales report for the previous year; and 5. Waiver will not perform the termination of employment relationships (LAYOFFS) until the end of 2013 was signed by the leadership of the company. (2) the Director must publish Industry Builder recommendation letter within 5 (five) working days since the received application as referred to in paragraph (1) of the complete product to industrial companies. Article 5 Format Statement and letters of recommendation as referred to in article 4, as listed in Annex I and annex II of this regulation of the Minister. Article 6 (1) the Director General of the Builder of the industry doing the monitoring and oversight of the implementation of the regulation of the Minister. (2) Monitoring and supervision as referred to in subsection (1) is carried out on a regular basis and report the results to the Minister of industry. Article 7 this Ministerial Regulation comes into force on the date of promulgation. www.djpp.kemenkumham.go.id 2013, no. 1092 6 so that everyone knows it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on 30 August 2013 INDUSTRY MINISTER of the REPUBLIC of INDONESIA, MOHAMAD s. HIDAYAT of the promulgation in Jakarta on september 5, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id