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STATE NEWS
REPUBLIC OF INDONESIA
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 62 /PMK.03/ 2012
ABOUT
GOVERNANCE, ADMINISTRATIVE, MANAGEMENT, PAYMENT, AND SUPPLEMENTAL TAX REPAYMENT
VALUE AND/OR SALES TAX OF LUXURY GOODS OVER EXPENSES AND/OR SUBMISSION
TAX-RELATED GOODS AND/OR TAXABLE SERVICES FROM THE FREE REGION TO OTHER PLACES IN
CUSTOMS AND INCOME FUNDS AND/OR SUBMISSION OF TAX-AFFECTED GOODS AND/OR SERVICES
TAXABLE FROM ELSEWHERE IN THE CUSTOMS AREA TO THE FREE REGION
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weighing: that to carry out the provisions of Article 18 paragraph (4), Article 19 of the paragraph (7), Section 20 of the paragraph (2), and Section 33 of the paragraph (12) of the Government Regulation Number 10 of 2012 on the Treatment of Pabeanan, Taxation, and Excise as well as the Inclusion Of Income and Goods Spending to and from and Being in the Specialized Area as a Free Trade Area and Free Port, need to establish the Finance Minister ' s Regulation on the Tata Way of Supervision, Administration, Payment, As well as the Value of Value Added Tax and/or Sales Tax for Wah Property And/or the Income Taxpayer Money from the Free Zone to Elsewhere in the Pabean and Taxes And/Or Tax-taking Goods and/or Services Tax from Elsewhere In the Pabean Region to the Free Zone;
Given: 1. Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 Number 49, Additional Gazette Republic of Indonesia Number 3262) as has been several times amended last with the Act of 2009 No. 16 (State Gazette of the Republic of Indonesia 2009 No. 62, Additional Gazette Republic of Indonesia No. 4999);
2. The Number 8 Act 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 Last modified with the 2009 Act No. 42 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Extra sheet of State Republic of Indonesia No. 5069);
3. Act No. 10 of 1995 on Kepabeanan (Sheet of State of the Republic of Indonesia in 1995 Number 75, Additional Gazette Republic of Indonesia Number 3612) as amended by the 2006 Act Number 17 (State Sheet) Republic of Indonesia Year 2006 Number 93, Additional Gazette Republic of Indonesia Number 4661);
4. Law Number 36 Year 2000 on Establishing Governmental Regulation Replacement Rule Number 1 Year 2000 on Free Trade Area and Free Port to Act (State Sheet of the Republic of Indonesia Year 2000 Number 251, Additional Gazette of the Republic of Indonesia No. 4053) as amended by the Act of 2007 No. 44 (Indonesian Republic of Indonesia Year 2007 Number 130, Additional Gazette of the Republic of Indonesia Number 4775);
5. Government Regulation No. 10 Year 2012 on Treatment of Pabeanan, Taxation, and Excise as well as Income Income and Spending to and From Being In The Established Area As Free Trade Area and Port Free (sheet of state of the Republic of Indonesia in 2012 No. 17, Additional Gazette of the Republic of Indonesia Number 5277);
6. Presidential Decree No. 56/P of 2010;
DECIDED:
Establish: Finance Minister ' s Regulation on the governance of surveillance, administration, payment, and payment of value-added tax rates and/or sales tax of luxury goods over expenses and/or submission of taxable goods and/or services TAXABLE FROM THE FREE AREA TO ELSEWHERE IN THE CUSTOMS AND INCOME AND/OR HANDOVER OF TAXABLE GOODS AND/OR THE SERVICES OF TAXABLE FROM ELSEWHERE IN THE CUSTOMS AREA TO THE FREE AREA.
Section 1
In Regulation of the Minister this is referred to:
1. The Value Added Tax Act is the Act Number 8 of 1983 on Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as it has been last modified by Act No. 42 of the Year 2009.
2. The Kepabeanan Act is the Act No. 10 of 1995 on Kepabeanan as it has been amended with the Law Number 17 Year 2006.
3. The area designated as free trade area and free port is further referred to as the Free Zone, is an area within the legal territory of the Indonesian Republic of Indonesia which is separate from the Customs Area. It is free from the imposition of duties, the Value Added Tax, the Sales Tax for the Mewah, and the excise.
4. Pabean Region is the territory of the Republic of Indonesia which includes land, water and air space above, as well as certain places in the exclusive economic zone and the continental shelf in which the Kepabeanan Act applies.
5. People are individual persons or legal entities.
6. Tax Sedeposits is proof of payment or tax deposit that has been performed using the form or has been done in other ways to the state coffers through the place of payment appointed by the Finance Minister.
7. Tax Fakes is a proof of tax levies made by the Employers for the submission of the Goods Tax or the submission of the Tax Taxpayer Services.
8. Input Tax is a Value Added Tax which should be paid for by the Employers Tax due to the acquisition of the Tax Revenue and/or the acquisition of the Income Tax and/or Utilization Of The Non-Income Tax Out Of The Pabean Region And/or the use of Tax Taxpayer Services from outside the Customs Area and/or the import of Tax Goods.
9. Pabean Notice is a statement made by the Person in order to carry out customs obligations in the form and conditions specified in the Kepabeanan Act.
10. Endorsement is a statement of knowing from the officials/employees of the Directorate General of Tax on the income of Goods Taxes from elsewhere in the Customs Area to the Free Zone, based on formal research of the documents related to income. The Goods Got Those Taxes.
Section 2
(1) Taxable Goods issued from the Free Region to other places in the Pabean Region are owed by the Value Added Tax.
(2) In the event of a Tax Revenue as referred to in paragraph (1) it is a luxury taxable item, for the issuer of the Taxpayer Money in the Value of Value Added Tax and the Sales Tax of the Luxury Goods.
(3) Other places in the Pabean Region as referred to in paragraph (1) are the Pabean Region in addition to the Free Area, the Binding Stockpile, and the Special Economic Area.
(4) When the tax debt is referred to in verse (1) and the paragraph (2) is at the time the Tax Revenue is issued from the Free Zone.
(5) The Base Terms of Use for the purpose of the Cloud Service are:
a. Sale Prices; or
B. Fair market prices are not in the framework of buying transactions.
(6) Value Added Tax (s) as referred to in paragraph (1) and the Value Added Tax and Sales Tax of the Mewah as referr origin Tax;
B. The Value Added Tax-Free Letter for Taxpayer Expenses which, according to the taxation laws to obtain the intended facility must be supplemented/accompanied by a Value Added Tax Free Letter;
C. masterlist or a document with another name that has a function equal to masterlistfor the petroleum and gas contracting company the earth and geothermal as referred to in Article 3 of the paragraph (1) letter c.
(4) The obligation to attach a Tax Deposit Letter as referred to in paragraph (2) the letter b does not apply to:
a. Tax Revenue is not available for the purpose of the IBM Cloud Service.
B. The income of the taxable goods is referred to in Article 3 of the paragraph (1) of the letter e and the letter f.
(5) The PPBTT as referred to in paragraph (3) the letter a is made by the businessman elsewhere in the Pabean Region in a 5 (five) section with the following:
a. The 1st sheet for entrepreneurs elsewhere in the Pabean Region;
B. 2nd sheet for entrepreneurs in the Free Zone;
c. 3rd sheet for the Office of Tax Services in the Free Area through the Free Area Managing Unit;
D. 4th sheet for the Customs Office in the Free Zone;
e. The 5th sheet for the Tax Services Office where the businessman is elsewhere in the Paben Region is listed.
(6) The PPBTT as referred to in paragraph (5) using the format as set forth in Appendix I of the Regulation of this Minister and the manner in which the granting of approval of the PPBTT in the Office of Tax Services as referred to in paragraph (3) is as listed in Annex II of the Regulation of this Minister, which is an inseparable part of the Regulation of this Minister.
(7) The case of the description of the origin of the Enterprise Company as referred to in paragraph (3) of the letter a must meet the provisions as follows:
a. It contains a statement stating that the Goods of the Tax issued from the Free Area do not originate from outside the Customs Area or during the Free Zone there is no component or part of the Goods. outside Pabean Region;
B. created before the Taxable Goods are issued from the Free Zone;
c. created in a 6 (six) double with the following following:
1. 1st sheet for entrepreneurs elsewhere in the Pabean Region;
2. The 2nd sheet for employers in the Free Zone;
3. The 3rd sheet for the Office of Tax Services in the Free Area through the Free Area Managing Unit;
4. 4th sheet for the Customs Office in the Free Area;
5. The 5th sheet for the Tax Services Office where other employers in the Pabean Region are listed;
6. 6th sheet for the Region Entrepreneurship.
Section 6
(1) The handover of Intangible Tax goods and/or Taxed Services of the Free Zone to other places within the Pabean Region, are charged with Value Added Tax.
(2) The Submission Of Intangible Tax-taxable Goods and/or Taxpayer Services from the Free Area to the Binding Stockpile or Special Economic Area, levied the Value Added Tax.
(3) When the Value Added Tax debt is referred to in paragraph (1) and the paragraph (2) is at the time of the utilization of the Non-tangible Taxes and/or Taxable Services elsewhere in the Pabean Region, the Binding Stockpile, or Region Special Economy.
(4) The utilization of Intangible Tax-derived goods and/or Tax-Hitting Services of the Free Region as referred to in paragraph (3) occurs at the time:
a. The price for the acquisition of the Cloud Service is no longer in the form of a non-production and/or service of the Cloud Service is provided by the party using it.
B. The sale price for the non-production and/or replacement of the taxpayer's services is billed by the parties who submit it; or
(c) The price of the acquisition of the Untangible Goods and/or Services to that Tax is paid, either in part or entirely by the parties to exploit it, which occurred first.
(5) The utilization of Intangible Tax goods and/or Taxed Services from the Free Region to other places in the Pabean Region, the Binating Place, or Special Economic Area occurred on the date of the signing of the contract or agreement, in the In the event of the utilization of the Goods and Taxation of the Free Region, as referred to in verse (4), the number of items in the Free Zone is unknown.
(6) The (6) Introduction Of Tax (s) of the owed Value Taxes as referred to in paragraph (1) and verse (2) is as much as the price of selling Untangible Taxes and/or the replacement of the Taxpayer Services ("Tax").
(7) Value Added Tax (s) as specified in paragraph (1) and paragraph (2) of the person who uses the Non-Tangible Tax and/or Tax-Hitting Services elsewhere in the Pabean Region, the Binary Site, or The Special Economic Area at the time of the utilization of the Goods is No Tangible and/or the Services are Taxes as referred to in paragraph (4) or verse (5).
(8) The Value Added Tax (s) which has been levied as referred to in paragraph (7), which is referred to the country's coffers by the person who used the Non-Tangible Tax goods and/or Taxed Services elsewhere in the Pabean Region, the stockpile. Binding, or Special Economic Area through a post office or a perception bank appointed by the Minister of Finance, by using the most High Tax Letter at the end of the next month following the month of the election.
(9) The Tax Deposit Letter as referred to in a paragraph (8) attached to the invoice or contract is a document which is the second to be exchanged with the Tax Faktur.
(10) In the case of the person who utilised the Non-Tangible Tax-Goods and/or Taxable Services Are Taxable, Value Added Value Tax (s), which is provided with the invoice or contract. as referred to in paragraph (9) is the Input Tax that may be credited in accordance with the laws in the taxation field and reported in the Value Added Tax Notice of Value in the same Tax Period as the month A deposit.
(11) In the case of the person who uses the Non-Tangible Tax Goods and/or Services Tax is not a Taxpayer, the Added Value Tax, as referred to in paragraph (8), using the Spreadsheet Tax letter The 3rd is mandatory for the most time in the next month after taxes to the Tax Services Office whose work area includes the residence or position of the person.
(12) Exempted from the Value of Value Added Tax as referred to in paragraph (1) and paragraph (2) is the submission of the Taxpayer Services under the terms of the taxation laws exempt from the Charge of Value Added Tax.
Section 7
(1) For the handover of air freight services within the Free Zone is exempt frd the Sales Tax for the Mewah Goods is not levied.
(7) In the case of Notices for the inclusion of a Tax Hit as referred to in Section 3 of the paragraph (1) the letter a and the letter b does not correspond to the documents that must be attached to the Order of the Endorsement as referred to in paragraph (2) and the paragraph (3), the Taxable Goods may still be removed from the port/airport designated and for the income of the Goods to the Taxpayer not including any particular transaction as referred to in Article 3 of the paragraph (1) letter a and letter b.
(8) The order of the Endorsement by the officers of the Directorate General of Taxes as referred to in paragraph (1) is as set forth in Annex IV of the Regulation of this Minister, which is an inseparable part of the Regulation of this Minister.
(9) The assignment of officials/employees of the Directorate General of Tax in order to perform Endorsement as referred to in paragraph (1) in the Customs Office is established with the Decree of the Minister of Finance.
Section 13
The provisions of the manner set out:
1. Repayment of the IBM Cloud Service is not available for use in the IBM Cloud Service.
2. The returnable of the used gold (returnable package) as referred to in Article 3 of the paragraph (1) letter f; and
3. Revenue is required for the purpose of the IBM Cloud Service offering.
following the provisions as set in:
a. Finance Minister Regulation No. 47 /PMK.04/2012 on the Regulation Of Income and Spending Of Goods To And From Established Areas As Free Trade Areas and The Free Port and Excise and Change Areas; and
B. Regulation of the Finance Minister Number 48 /PMK.04/ 2012 on Customs Notice In Order Of Income And Expenditure Of Goods To And From Designated Areas As Free Trade Areas and Free Port and Its changes.
Section 14
At the time the Minister's Rule is in effect, the Finance Minister's Regulation Number 45 /PMK.03/ 2009 on the Governing System, Administration, Payment, And Sale Of Value-added Taxes And/Or Sales Tax On Top-up Goods Taxes and/or Poets of Taxable Goods And/Or Taxable Services From The Free Area To Other Places In Customs And Income and/or Income Taxes and/or Taxable Services From Other Places In The Pabean Region To The Region Free as it has been amended with the Regulation of the Minister of Finance Number 240 /PMK.03/2009, revoked and declared not valid.
Section 15
The Minister ' s rules are beginning to apply to the date of the undrased.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on April 26, 2012
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on April 26, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
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