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STATE NEWS
REPUBLIC OF INDONESIA
| No. 708, 2012 | MINISTRY OF FINANCE. -PPH. The PNBP. Earth's Geothermal Resources. Power Plant.
|
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 119 /PMK.011/ 2012
ABOUT
THE GOVERNMENT ' S INCOME TAX AND
THE COUNTRY ' S ACCEPTANCE COUNT IS NOT A TAX UPON
EARTH ' S GEOTHERMAL RESOURCE ENTERPRISE
FOR THE 2012 BUDGET ENERGY GENERATION GENERATION 2012
BY THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that under the terms as set in the Law Number 22 Year 2011 on the State Budget and Budget Year 2012 State Budget as amended by Law No. 4 of 2012, the budget will be available for Income Tax payments are paid by the Government for geothermal commodities;
B. that the allocation of the funds for the Government's tax payment is referred to in the letter a, derived from the portion of the government's part of the company's geothermal enterprise acquisition or signing of the company's contract. before the enactment of Act No. 27 of 2003 on the Hot Earth;
c. that in order to accommodate the Government's Income Tax settings, which are derived from the Government section as referred to in the letter b, in order to provide benefits and justice to the area and maintain the investment climate. which are conducive to investors, need to set about the Government's Income Tax and the Reception of the State is not a tax on the product of the geothermal resources for the generation of energy/electricity and the calculation of the State Reception Is Not a Tax For the creation of geothermal resources for the generation of the generation. Energi/electric;
D. that based on consideration as intended in the letter a, the letter b, and the letter c, need to establish the Finance Minister's Regulation on the Government's Income Tax and the State Reception Tax is not a tax on the results of the company Earth ' s Geothermal Resources For The Energy/Electricity Year Of The 2012 Budget;
Given: 1. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47 Additional Sheet of the Republic of Indonesia Number 4286);
2. Law No. 22 Year 2011 on Budget and State Shopping of 2012 Budget (State of the Republic of Indonesia Year 2011 Number 113, Additional Gazette of the Republic of Indonesia No. 5254) as amended by Law No. 4 Of 2012 (Sheet Of State Of The Republic Of Indonesia 2012 Number 87, Addition Of State Sheet Republic Of Indonesia Number 5303);
3. Presidential Decree No. 76 of 2000 on the Company of Earth ' s Hot Resources For the Dissenters of Electric Power;
4. Presidential Decree Number 56 P/Year 2010;
5. Finance Minister's Decision Number 766 /KMK.04/1992 on Governing Count, Retention And Reporting Of Government Parts, Income Tax, Value-added Taxes And Other Levies For The Results Of The Geothermal Resources Of The Earth For Generation of Energy/Electricity as amended by Decision of Finance Minister Number 209 /KMK.04/1998;
6. Finance Minister Regulation Number 228 /PMK.05/ 2010 on the Mechanism of Implementation and Accouncability of the Government-Held Tax as amended by the Regulation of Finance Minister Number 237 /PMK.05/2011;
DECIDED:
establish: Finance Minister 's regulations on government income tax and the calculation of the state' s acceptance is not a tax on the results of the company ' s geothermal resources for the 2012 generation of energi/electricity generation.
Article 1
(1) Government section deposits of 34% (thirty-four percent) of net acceptance of the enterprise of geothermal enterprise activities for energy/electricity generation as referred to in the Decree of the Minister of Finance Number 766 /KMK.04/1992 on Counting Events, Government Part Reporting and Reporting, Income Tax, Value Added Tax and Other Levy On The Results Of The Earth's Hot Resources For Energy/Electrical Discharges as amended by the Decree of the Minister of Finance Number 209 /KMK.04/1998, was enacted as the Budget Year Income Tax (2012).
(2) Income Tax Revenue as referred to in paragraph (1) is the Government Income Tax with the budget pagu as specified in the Law Number 22 Year 2011 of the Revenue Budget and State shopping of the 2012 Budget and its changes.
(3) Income Tax as referred to in paragraph (2) is a Government-held Tax subsidy shopping as referred to in the Financial Minister Regulation governing the mechanism of execution and accountability. It's a government tax.
Article 2
Minister of Finance as General Treasurer of the State as a Budget User of the Budget Office of the State General of the State establishes the Director General Tax c.q. Director of the Compliance and Acceptance of the Budget Users as a Budget User to implement Government-borne tax subsidy payment.
Article 3
(1) The Government Section as referred to in Article 1 of the paragraph (1) is provided by the geothermal Businessman into the Earth's Hot Reception Number 508,000084980 at the Bank of Indonesia at least 30 days after the end of the term The quarterly's concerned.
(2) The geothermal entrepreneurs are required to report the calculation and execution of the Government's section as referred to in paragraph (1) to the Director General of the Budget c.q. Director of State Reception Not a Tax in accordance with the rules An invitation.
(3) Director General of Budget c.q. Director of State Reception Not Tax convees the realization data of the Government portion of the Government as referred to in paragraph (2) as the basis of the determination of the Income Tax Governments each quarter to the Director General of Taxes at least 10 (ten) business days after the final deadline of the Government section.
(4) Based on the Government section of the realization data as referred to in paragraph (3) and required budget documents, the Director General of Tax c.q. Director of Compliance and Acceptance as a Budget User Power ordered to the Commitment Authoring Officer and the Signing of the Pay Order Letter according to their respective duties for:
a. create a Payment Request Letter on the realization of the Government ' s Tax subsidy shopping;
B. make the Payment Warrant; and
c. deliver the Paying Warrant to the State Treasury Service Office, the Directorate General of the Treasury, to obtain the Funds Acceptance Warrant as the implementation of the State Budget Revenue and Shopping Budget for the Government tax subsidy.
Section 4
The report and accountability of the Government Income Tax is exercised by the Central Office of the Directorate General Tax c.q. Directorate of Potency Compliance and Acceptance as a Budget User Power Unit appropriate to the The Finance Minister 's regulations governing the mechanism of implementation and accountability of the government' s tax is borne by the government.
Section 5
State Acceptance Not Taxes are calculated from the Government section as referred to in Article 1 of the paragraph (1) after being reduced by all payment obligations of the taxes and other levies.
Section 6
(1) Alocations for the Government Income Tax budget for the next budget year are proposed by the Directorate General of Tax to the Directorate General of the Budget.
(2) The allocation of the Government ' s Income Tax budget as referred to in paragraph (1), is based on the estimated amount of the Government portion of the Government to be paid by the businessman in the year in question, which delivered by the Directorate General of the Budget.
Section 7
The ministerial regulation came into force from 1 January 2012 to 31 December 2012.
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 July 12, 2012
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 12 July 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
