REPUBLIC OF INDONESIA STATE NEWS

No. 584, 2012 MINISTRY OF FINANCE. Tata Cara. Making. The real thing. Tax invoice.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 84 /MK.03/ 2012 ABOUT

TATA METHOD OF MANUFACTURE AND ORDER OF CORRECTING OR REPLACEMENT OF TAX INVOICES

WITH THE GRACE OF GOD ALMIGHTY FINANCE MINISTER REPUBLIC OF INDONESIA,

TO DRAW: a. That the terms of the method of creating and the manner of correcting or replacement of the Tax Fakture have been set up in the Regulation of the Minister of Finance Number 38 /PMK.03/2010 on the Tata Way of Making and the Replacement of Tax invoices;

b. that with the publication of the Government Regulation No. 1 of 2012 on the Implementation Of The Invite-Invite Number 8 Year 1983 on Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as it has been several times amended last by Invite-Invite Number 42 Year 2009, it needs to be made adjustments to the provisions regarding the layout of the making and the correcting way or replacement of Tax Faktur as such a letter a;

c. that under consideration as referred to in the letter a and the letter b, as well as for

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carrying out the provisions of Section 13 of the paragraph (8) Invite-Invite Number 8 Year 1983 on the Value of Value Added Goods and Services and the Sales Tax of the Mewah Goods as it has been several times amended by the last Invite-Invite Number 42 Year 2009, need to establish the Finance Minister Regulation on the Tata Way of Creation and the Replacement of Tax invoices;

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 (sheet Of State Of The Republic Of Indonesia In 2009 Number 62, Additional Sheet Of The Republic Of Indonesia Indonesia Number 4999);

2. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Several times modified last by law No. 42 Year 2009 (Gazette of the Republic of Indonesia 2009 No. 150, Additional Gazette Republic of Indonesia Number 5069);

3. Government Regulation Number 1 Year 2012 on Implementation of Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods As Have Been Last Changed Last By Invite-Invite Number 42 Years 2009 About The Third Changes To The Number 8 Act Of 1983 On Supplementary Taxes The Value Of Goods And Services And The Sales Tax On Luxury Goods (state Sheet Of The Republic Of Indonesia In 2012 Number 4, Additional Gazette Of The Republic Of Indonesia) Indonesia Number 5271);

4. President's Decision No. 56/P of 2010;

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DECIDED: Establishing: REGULATION OF FINANCE MINISTERS ABOUT TATA

THE WAY OF CREATING AND SETTING UP THE CORRECTING OR REPLACEMENT OF TAX INVOICES.

Article 1 In the Minister Regulation, this is referred to: 1. The Value Added Tax Act is the Act

No. 8 Year 1983 of the Supplemental Tax of Value Goods and Services and Sales Tax of the Luxury Goods As it has been several times amended last with Act No. 42 of 2009.

2. Taxable goods are goods that are subject to taxes under the Value Added Tax Act.

3. A Taxable Service is a service that is subject to taxes based on the Value Added Tax Invite.

4. A tax invoice is a proof of tax levies made by the Employers Of Taxes that make the handing out of the Tax Goods or the transfer of the Income Tax.

5. The Taxable Businessman is a businessman who commits the handover of Goods to Tax and/or the submission of tax-hit services in taxes under the Value Added Tax Act.

Article 2 (1) The Taxpayer of Tax is required to create a Faktur Tax for any:

a. The submission of the Cloud Service is subject to the terms and terms of the IBM International Basic Law Service. The submission of the Service Tax is referred to in Section 4 of the Value of Value Taxes;

c. the export of the Taxable Goods as specified in Section 4 of the paragraph (1) of the Value Taxes Tax (1) of the Value Added Tax Act;

d. The export of the Intangible Tax is Intangible as specified in Section 4 of the paragraph (1) of the Value Added Tax Act; and/or

e. The export of the tax is required in section 4 of the paragraph (1) of the Value Added Tax Act.

(2) The Tax Fakture as referred to in paragraph (1) must be made on: a. when the submission of the Tax Hit as specified in

Section 4 of the paragraph (1) of the letter a and/or Section 16D of the Value Added Tax Act;

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b. When the submission of the Services Tax is referred to in Article 4 of the paragraph (1) the Value Added Tax Act;

c. when the export of the Goods is tangible as it is referred to in Article 4 of the paragraph (1) the letter of the Tax Act (1) of the Tax Act. Value Added;

d. when the export of the Intangible Tax is Intangible as referred to in Section 4 paragraph (1) of the Value Added Tax Act (s); and/or

e. When the export of the Services is required in Section 4 (1) of the Value Added Tax Act.

(3) The Surrender of the Goods is Tax, as referred to in paragraph (2) of the letter for:

a. The submission of any tangible or tangible tax that is in the form of a moving item, occurs at the time of:

1. Such Tangible Tax goods are delivered directly to the buyer or third party for and on behalf of the buyer;

2. Such Tangible Taxes are delivered directly to the recipient of the goods for the granting of free, self-use, and submission from the center to branch or vice versa and/or a submission between branches;

3. Such tangible tax items are handed over to the transport services (or the carrier); or

4. the price for the submission of the Taxable Goods is recognized as a debt or income, or at the time of publication of the sale invoice by the Taxpayer Taxpayer, in accordance with the general applicable accounting principles and applied consistently.

b. The submission of any tangible property that is in the form of a property does not move, occurring at the time of the submission of the right to use or control the possession of such tangible taxes, legally or in real time, to the party. buyer.

c. The submission of the Tangible Tax is intangible, occurring at the time: 1. The price of the surrender of the Intangible Goods is not recognized

as a debt or income, or at the time of published invoice of sale by the Taxpayer, in accordance with the general applicable accounting principles and applied consistent; or

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2. A contract or agreement is signed, or when it begins to be available the facility or the ease to be used in real, partial or entirely, in the event when it is referred to the number 1 is unknown.

d. There are supplies and/or activates that, according to their original purpose, not to be sold, which remains at the time of the dissolution of the company, is at a time when it occurs first in between: 1. the deed signed. the dissolution by notary; 2. the end of the term for the establishment of a specified company

in the Basic Budget; 3. The trial date that represents the company

is dissolved; or 4. It is known that the company is real-already

not doing business activities or being dissolved, based on the results of an examination or based on existing data or documents.

e. The transfer of the Goods in order to merge, smelter, exchange, break, and takeover of business that does not comply with the provisions of Section 1A (2) letter d Invite-Invite Tax Value Added Value or change of form, occurred on When:

1. Agreed to or whether the merger, dissolution, conversion, breakthrough, business takeover, or business change in the results of the Shareholder General Meeting in the agreement of merging, smelting, bloating, breaking, attempt takeover, or change of business form; or

2. Sign the deed regarding incorporation, smelting, secession, dismissal or attempted takeover, or change in the form of an attempt by Notary.

(4) The Surrender of the Income Tax is referred to in paragraph (2) the letter b occurs at the time: a. the price for the submission of the Taxable Services is recognized as a debt or

income, or at the time of the issuer of the sale invoice by the Taxpayer Taxpayer, in accordance with the general applicable accounting principles and applied consistently;

b. contract or agreement signed, in the event of the time as referred to in the letter an unknown; or

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c. The availability of the facility or the ease to be used in real, either partially or entirely, in terms of granting only-only or self-use of the Income Tax.

(5) Export of the Taxable Goods In the case of a paragraph (2) the letter c occurs when the Goods of the Tax is removed from the Customs Area.

(6) Export of the Intangible Goods as referred to in paragraph (2) the d letter occurs at the time of the Replacement of the Cloud Service. No Tangible Tax items that are exported are recorded or recognized as either a debt or a debt. Earnings.

(7) The Export of the Income Income Tax as referred to in paragraph (2) the letter e occurs at the time of the Reimburation of the exported service is recorded or recognized as a debt or income.

Article 3 of the Tax Faktur as referred to in Article 2 of the paragraph (1) must also be made on:

1. the receipt of payment in terms of receipt of payment occurred prior to the submission of the Goods and/or prior to the submission of the Tax Service;

2. when receipt of a termin payment in terms of submission of a portion of the job stage; or

3. Other moments are governed by or under its own Finance Minister Rule.

Section 4

(1) the retail merchants who made the Tax Faktur without listing the identity of the buyer as well as the seller's name and signature, unpublished Tax Bill as referred to in Section 14 of the paragraph number 2 of the Law Number 6 Year 1983 on General Terms and Taxation Terms as it has been last modified by Invite-Invite Number 16 Years 2009.

(2) Retail merchants as referred to in verse (1) are Taxable Employers who in their business activities or work perform the submission of Tax Goods in the following manner: a. through a retail sales place or directly coming to

from 1 (one) of the end consumer place to another end consumer place;

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b. with the way retail sales are performed directly to the end consumer, without being preceded by a written offer, written order, contract, or auction; and

c. in general the submission of a Tax Hit or a buy-selling transaction is done

(3) Included in the sense of the retail merchants as referred to in verse (1) are the Taxable Employers who are in the business activities or in the event of a third party. The job is to make the delivery of the Services Tax in the following way:

A. through a place of direct service submission to the end consumer or directly coming from 1 (one) of the end consumer place to another end consumer place;

b. performed directly to the end consumer, without being preceded by a written offer, written order, contract, or auction; and

c. in general payment of the submission of the Income Tax is done in cash.

Article 5

(1) Excluded from the provisions as referred to in Section 2 of the paragraph (1) and Section 3, Employers With Taxes may create 1 (one) Tax Fakes which includes all the submission made to the buyer of the Tax Prize and/or the recipient of the Services Hit the same taxes for 1 (one) calendar month.

(2) Tax Fakes as Referred to in paragraph (1) called the combined Tax Faktur.

(3) The combined Tax Faktur must be made the longest at the end of the month the handover of the Goods and/or the Income Tax.

Section 6

(1) Tax Faktur published by Employers are taxable after a period of 3 (three) months from the time the Tax Faktur should be made, not treated as a Tax Faktur.

(2) The Taxpayer Who Publishes The Tax Fakes as referred to in paragraph (1) are not considered to publish the Tax Faktur.

(3) The Value Added Tax is listed in The Tax invoice as referred to in paragraph (1) cannot be credited as Input Tax.

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Article 7

On the use of its own Goods Goods and/or Services Tax for productive purposes not to do Value Added Tax, excluded from the issuer of Tax Faktur.

Article 8

(1) In the Tax Fakes must be listed on the submission of the Tax Hit and/or the least loading of the Taxes Service:

a. name, address, and the Tax Statutory Number that hand over the Goods to Tax or Taxable Services;

b. name, address, and the Subject Number of the Taxpayer buyer the Goods Tax or the recipient of the Tax Prize;

c. type of goods or services, the amount of Jual Price or Reimburse, and the price cut;

d. Value-added Value Taxes; e. Sales tax for the collected Mewah Goods; f. code, serial number, and date of making the Tax Faktur; and g. the name and signature of the right to sign the Tax Faktur.

(2) The Director General of Tax may assign certain documents that are further equed with the Tax Faktur.

(3) The requirements must be met and the caption that must be listed in a specific document as referred to in paragraph (2) governed by the Regulation of the Director General of Tax.

(4) In the case the Tax Faktur does not meet the provisions as referred to in paragraph (1) and the paragraph (3), the Supplementary Tax The value listed in the Tax Faktur is the Input Tax that cannot be credited with the Businessman of Tax.

Article 9 (1) The mandatory Tax Faktur is fully filled, clear, and correct. (2) The Taxable Businessman that makes the Tax Fakes not appropriate

the provisions as referred to in paragraph (1) are subject to sanction in accordance with the provisions of the laws governing the general provisions and the taxation manner.

Article 10

(1) The form and size of the Tax Faktour form is adjusted to the benefit of the Tax Taxpayer and in the case it is necessary may be added in addition to the caption as

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referred to in Article 13 of the paragraph (5) Additional Value Tax Act.

(2) The absence of the Tax Faktur Form is performed by the Employers Tax.

Article 11

Faktur the sales noted description in accordance with the description listed in the Tax Faktur as referred to in Section 8 of the paragraph (1), and the commissioning is done in accordance with the manner of charging the Inform on the Tax Faktur as set forth in the Director's Ordinance. Tax General, including in the definition of Tax Fakes.

Article 12

(1) Over Faktur Defective taxes, broken, false in charging, or wrong in writing, so as not to contain a complete, clear and correct description, the Taxable Tax who publishes the Tax Faktur may publish a replacement Tax Faktur.

(2) For Missing Tax Invoices, either the Issuing Taxes or the parties receiving the Tax Faktur may make copy of the Tax Faktur and be legalized by the Tax Services Office.

(3) In case there is a cancellation The transaction of the transfer of the tax and/or the surrender of the services to the tax-loss His taxes have been published, the Businessman Who has the Tax Reissue that publishes the Tax Faktur must do a Retraction of the Tax Faktur.

Article 13 The provisions further concerning:

a. the form and size of the Tax Faktur form; b. set the way of charging the Tax Faktur; c. the notification procedure in the framework of the Tax Faktur; d. The formatting of the correcting or replacement of the Tax Faktur; and e. Order of cancellation of the Tax Faktur, set with the Regulation of Director General of Tax.

Article 14

Against the issuance of Tax Faktur Taxable for the handover of the Goods and/or Taxable Services to the appropriate Tax The provisions referred to in Section 2 and Section 4, are applicable in accordance with Section 21 of the Government Regulation No. 1 of 2012 on the Execution of the Act

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Number 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods as Have Been Last Changed Last By Act Number 42 of 2009 on Third Change In The Number 8 Act 1983 On The Added Tax Of The Value Of Goods And Services And The Sales Tax Of The Luxury Goods.

Article 15 At the time the Minister ' s Ordinance went into effect, the Finance Minister Regulation Number 38 /PMK.03/ 2010 on Tata Cara Manufacture and Order of Real or Tax Invoice Replacements, revoked and declared does not apply.

Article 16 of the Minister ' s Regulation begins to apply on the date of promulgance. In order for everyone to know, ordered the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 6 June 2012 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

promulred in Jakarta on 7 June 2012 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

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