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Section 25 and Postponement Of The Income Tax Payment Section 29 of 2013 for the Industry Company Tax;

Given: 1. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law No. 16 Of 2009 (United States Of The Republic Of Indonesia 2009 Number 62, Additional Sheet Of The Republic Of Indonesia Indonesia Number 4999);

2. Law Number 7 of 1983 on Income Tax (State Gazette of the Republic of indone-sia 1983 Number 50, Additional Gazette State Number 3263) as has been several times amended last by Act No. 36 of 2008 (Sheet Republic Of Indone-sia 2008 Number 133, Additional Sheet Of State Republic Indonesia Number 4893);

3. Law No. 5 of 1984 on Industry (State Gazette of the Republic of Indonesia in 1984 No. 22, Additional Gazette of the Republic of Indonesia Number 3274);

4. Government Regulation No. 17 Year 1986 on Regulatory Authority, Coaching and Pengem-bangan Industries (State Gazette of Indonesia 1986 No. 23, Additional Gazette Republic of Indonesia Number 3330);

5. Policy of the President of the Republic of Indonesia No. 47 of 2009 on the Establishment and Organization of the Ministry of State as amended last several times with the Regulation of the President of the Republic of Indonesia No. 91 of 2011;

6. Regulations of the President of the Republic of Indonesia No. 24 Year 2010 on Occupation, Duty, and Functions of the Ministry of State and the Functions of the Organization, Duty, and Functions of the Ministry of State as it has been several times amended by the Regulation of the Republic of Indonesia. President of the Republic of Indonesia No. 92 of 2011;

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7. Decision of the President of the Republic of Indonesia No. 84 /P of the Year 2009 on the Establishment of the Cabinet of Indonesia United States II period 2009-2014 as amended last year with the Decree of the President of the Republic of Indonesia Number 60 /P of the Year 2013;

8. Regulations Minister of Industry Number 105 /M-IND/ PER/10/2010 on the Organization and the Ministry of Industry Works;

9. Regulations Minister Perindustrian Number 64 /M-IND/ PER/7/2011 on Industrial Types In the Coaching of the Directorate General and the Agency in the Environment Ministry Environment;

10. Finance Minister Rule Number 124 /PMK.011/2013 on Reducing The Magnitude Of The Income Tax Section Of Article 25 And The Delay Of The Income Tax Payment Of Section 29 Of 2013 For Certain Industrial Taxes;

DECIDED:

Establits: THE MINISTRY OF MINISTRY ' S REGULATION ON THE PROVISION OF THE RECOMMENDATION OF THE APPROPRIATION OF THE FACILITY INCENTIVES TO REDUCE THE AMOUNT OF INCOME TAX OF ARTICLE 25 AND THE DELAY OF THE PAYER-AN INCOME TAX SECTION 29 OF 2013 FOR THE TAXPAYER OF INDUSTRIAL ENTERPRISES.

Section 1 (1) Industrial Companies that may utilize the Incentive Facility

The reduction of the magnitude of the Income Tax Section 25 and the delay of the Income Tax payment of Section 29 of 2013, is a solid industry company of the work conduct business activities in the field:

a. textile industry; b. The clothing industry is; c. the footwear industry; d. the furniture industry; and/or e. Children's toy industry.

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(2) The Padat Industry Works as referred to in paragraph (1), the industry that has:

a. the workforce of at least 500 people; or b. labor cost percentage in the most production costs

a little by 20% (twenty percent).

Section 2 (1) To obtain a tax-reduction incentive facility

Earning Section 25 and postponing of the Income Tax payment of Section 29 of 2013, the Industry Corporation must have a recommendation from the Minister of Industry.

(2) The recommendation as referred to in paragraph (1) is published and signed by:

a. Director of the Textile Industry and Aneka, Directorate General of the Manufacturing Industry Base for the textile industry, the apparel industry, the footwear industry, and the toy industry of the children; or

b. Director Industry Results Forest and Plantation, Directorate General of Agro Industries for the furniture industry.

(3) The recommendation as referred to in paragraph (2) may be given to the Industrial Company that:

a. Registered as a Taxes; and b. will not perform the termination of the Working Relationship (layoff) since

promulgled this Ministerial Regulation until the end of 2013, except:

1. on the will of the workers themselves; or 2. workers perform actions against adverse laws

the company.

Section 3 of the Industry Corporation performing exports is equal to or more than 30% (thirty percent) of total sales value, categorised as an export-oriented Industry Company.

Article 4

(1) Requests for recommendation submitted to the Director of Industry Pembina as referred to in Article 2 of the paragraph (2) by attaching it:

1. copy of the Industrial Business License (IUI);

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2. copy NPWP;

3. Previous year sales value report;

4. Previous year export sales report; and

5. The Statement of Work will not perform the termination of a working relationship (layoff) until the end of 2013 signed by the company leadership.

(2) The Director of Industry Pembina must publish a Recommendation Letter in the most prolonged time 5 (five) a day of work since the acceptance of the request as specified in paragraph (1) is complete to the Industrial Company.

Section 5

The Format of the Statement of Statement and Recommendations as referred to in Article 4, as set forth in the Appendix I and Annex II of the Regulation of this Minister.

Article 6

(1) Director General Pembina Industries conducted monitoring and supervision over the implementation of this Minister's Ordinance.

(2) Monitoring and supervision as referred to in paragraph (1) was conducted periodically and reported the results to the Minister of Industry.