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STATE NEWS
REPUBLIC OF INDONESIA
| No. 904, 2012 | MINISTRY OF FINANCE. PPH is on the government. State's Precious Letter. International Market. " TA 2012. |
REGULATION OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 147 /PMK.011/ 2012
ABOUT
THE GOVERNMENT 'S INCOME TAX ON INTEREST OR CREDIT FOR THE COUNTRY' S VALUABLE MAIL IS PUBLISHED IN THE INTERNATIONAL MARKET AND THE THIRD PARTY 'S INCOME ON SERVICES PROVIDED TO THE GOVERNMENT IN THE ISSUER OF STATE' S VALUABLE MAIL ON THE MARKET INTERNATIONAL YEAR BUDGET 2012
BY THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that under the terms of Article 3 paragraph (2) of the letter a item 2 of the Law Number 22 Year 2011 on the State Budget and Shopping Budget Year 2012 as amended by Act No. 4 of 2012, for interest or reward State valuable mail issued in international markets and third-party income for services provided to the government in the issuer of country's valuable mail in the international market is available on budget for the payment of income tax. Government's expense
B. that based on the terms of the letter a, and in order to carry out the provisions of Article 3 paragraph (2) of the letter 2 of the Law No. 22 Year 2011 on the State Budget and Shopping Year of the Budget 2012 as amended by Law No. 4 of the Year 2012, it is necessary to establish the Minister of Finance Regulation on the Government's Income Tax for Interest or Valuables Issued in the International Market and The Third Party Income on the Services Given to the Government in the Publishing State Valuation Letter at the International Market of the Budget Year 2012
Given: 1. The Law No. 24 Year 2002 on the Letter of State Debt (State Of The Republic Of Indonesia 2002 Number 110, Additional Sheet Of The Republic Of Indonesia Number 4236);
2. Act Number 17 Year 2003 on State Finance (Sheet State Republic Of Indonesia In 2003 Number 47, Additional Sheet Of State Republic Of Indonesia Number 4286);
3. Act No. 19 of 2008 on the Valuable Letter Of The State Sharia (sheet Of State Of The Republic Of Indonesia 2008 Number 70, Additional Gazette Of The Republic Of Indonesia Number 4852);
4. Law No. 22 Year 2011 on Budget and Shopping of State of the Year of the 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);
5. Presidential Decree No. 56/P of 2010;
6. Finance Minister Regulation Number 228 /PMK.05/ 2010 on the Mechanism of Implementation and Accountable of the Government-Held Tax as amended by the Regulation of Finance Minister Number 237 /PMK.05/2011;
DECIDED:
SET: THE REGULATION OF THE FINANCE MINISTER ON THE GOVERNMENT 'S INCOME TAX ON INTEREST OR REWARD THE COUNTRY' S VALUABLE LETTER PUBLISHED IN THE INTERNATIONAL MARKET AND THE THIRD PARTY ' S INCOME FOR THE SERVICES PROVIDED TO THE GOVERNMENT IN PUBLISHING THE COUNTRY ' S VALUABLE MAIL IN THE INTERNATIONAL MARKET YEAR OF 2012.
Article 1
(1) The income tax owed to the income of interest or in exchange for the country's most valuable mail issued in the international market is the Government's.
(2) Axed income tax on the income of the third party for the services provided to the Government in the issuer of the country ' s valuable mail in the international market is borne by the Government.
(3) The successor in the international market as referred to in verse (1) and verse (2) is the bidding and sale activities of the country's most valuable mail in foreign exchange outside of the Indonesian region.
(4) The country ' s valuable letter as referred to in paragraph (1) and paragraph (2) consists of:
a. A state debt letter is a valuable letter that is a letter of debt recognition in the currency of the rupiah or foreign exchange that is guaranteed the payment of interest and its interest by the State of the Republic of Indonesia, in accordance with the expiring, as set forth in the Act No. 24 Year 2002 about the State of the Letter; and
b. Precious letter of state sharia or state sukuk is a state letter of value issued based on the principle of sharia, as a proof of the inclusion of the country's treasured mail assets, whether in the currency of the rupiah or values. foreign, as set in Law No. 19 of 2008 on the State Sharia Price Letter.
(5) The income of interest or reward of the country's valuable mail as referred to in paragraph (1) includes the disconto and premium of the country's valuable mail published in the international market.
(6) Third Party as referred to in paragraph (2) is the party providing services to the government in the framework of publishing the country's valuable mail in the international prime market among other sales agents, legal consultants international, overseas securities exchanges, fiscal agents, and payer agents as well as rating agencies, excluding local legal consulting services.
(7) Earnings obtained from third parties as referred to in paragraph (2) of the fee of such third party services and the payment of charges incurred in the conduct of the country's valuable mail sale In the international market.
Article 2
(1) Income Tax as referred to in Article 1 of paragraph (1) and paragraph (2) is the Government's tax subsidy expenditure as referred to in the Finance Minister's Regulation on the mechanism of execution and The responsibility of the government's tax is paid.
(2) The Government ' s Income Tax as referred to in Article 1 of paragraph (1) and paragraph (2) is granted a budget pagu as specified in the Law Number 22 Year 2011 on the State Budget and Shopping Budget The year of the 2012 Budget and its changes.
Article 3
(1) the Minister of Finance as the State General Treasurer as the Budget Office of the Public Treasurer of the State establishes the Director General Tax c.q. Director of Compliance and Reception as the Budget User's Power to Carrying out the government's tax subsidy payments.
(2) Director General of Tax c.q. Director of Potency Compliance and Reception as the User of the Budget User ordered to Acting Commitment Makers and Acting Signatories To Pay their respective duties For:
a. create a Payment Request Letter on the realization of the Government ' s paid tax subsidy shopping;
B. make the Order of the Order to pay; and
c. deliver the Paying Warrant to the State Treasury Office, the Directorate General of the State 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
Reporting and accountability of the Government Income Tax on interest or rewards of state-issued letters published in international markets and third-party income on services provided to the Government in publishing The country's most valuable mail in the international market of the year 2012 Budget is implemented by the Central Office of the Directorate General of Tax, the Director of Potency Compliance and Reception as the Financial Accounting Unit of the Budget for tax subsidies. Government in accordance with the Finance Minister's Regulation on the mechanism and responsible for the Government ' s taxes.
Section 5
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 September 10, 2012
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 10 September 2012
MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
