REPUBLIC OF INDONESIA STATE NEWS

No. 94, 2010 MINISTRY OF FINANCE. Making. The real thing. Tax invoice.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 38 /PMK.03/ 2010 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,

DRAW: that to implement the provisions of Section 13 of the paragraph (8) Invite-Invite Number 8 of the Year 1983 on the Value of Value Added Goods and Services and the Sales Tax of the Luxury Goods as it has been last modified by Act Number 42 In 2009, it was necessary to establish the Minister of Finance Regulation on the Tata Way of Making 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, Extra State Sheet Number 3262) as has been several times amended last by Act No. 16 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 Number 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on

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Luxury goods (State of the Republic of Indonesia 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as has been last modified by Act No. 42 of 2009 (sheet of State of the Republic of Indonesia 2009 No. 150, Additional Gazette of the Republic of Indonesia Number 5069);

3. President's decision No. 84 /P of the Year 2009; DECIDED:

STIPULATING: THE REGULATION OF THE MINISTER OF FINANCE ON THE GOVERNANCE OF THE MAKING AND THE CORRECTING OF THE TAX INVOICE OR THE REPLACEMENT OF TAX INVOICES.

Section 1 In this Financial Minister Ordinance referred to: 1. The Value Added Tax Act is Law Number 8

Year 1983 on Supplemental Taxes of Value of 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 Invite.

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

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 paragraph (1) of the Value Added Tax Act c;

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c. The export of Taxable Goods Is Not as contemplated in Section 4 of the paragraph (1) of the Value Added Tax Act (s); and/or

d. 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 Taxpayer Money and/or the submission of the Services Hit

Tax; b. the receipt of payment in terms of receipt of payment occurs

prior to the submission of the Taxes and/or before the submission of the Tax Service;

c. when receipt of the min payment in terms of the submission of a partial stage of the job; or

d. the other time set up with or under its own Financial Minister Regulation.

Article 3 (1) Excluded from the provisions as referred to in Article 2 of the paragraph (1),

The Taxable Employers may make 1 (one) Tax Fakes include The entire submission to the buyer of the Tax and/or the recipient of the Services Tax is the same as for 1 (one) calendar month.

(2) The Tax Faktur as referred to in paragraph (1) is called the combined Tax Faktur.

(3) The combined tax invoice must be made at the end of the month of the transfer of the Goods.

Section 4 (1) In Tax Invoices must be listed on the submission

The tax hit and/or the least loading of Tax Payable Services: a. name, address, and the Tax Subject Number who submit the Goods

Taxable Or Taxable Services; b. name, address, and the Subject Number are mandatory for the buyer of the Tax Goods

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

price;

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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.

Section 5 (1) Tax Faktur meets the formal requirements if filled in complete,

clearly, and properly appropriate the provisions as set forth in Section 4. (2) The Employers Who Have Made Taxes that do not meet

the formal requirements as referred to in the paragraph (1) are subject to sanction in accordance with the laws governing the general provision and the layout of the Program. taxation.

(3) The Value Added Tax set forth in the Tax Faktur that does not meet the formal requirements as referred to in paragraph (1) is the Uncredited Input Tax by Employers Of Taxes.

Article 6 (1) Form and size of Tax Faktur forms tailored to the interests

Employers Taxes and in terms of need may be added in addition to the description as referred to in Article 13 of the paragraph (5) the Value Added Tax Act.

(2) The Procurement of the Tax Fakture Form is carried out by the Taxpayer Who Received The Tax. Section 7

The Sales Faktur that contains the caption in accordance with the notation in Section 4 of the paragraph (1), and its commissioning in accordance with the manner of charging the Inform of Tax as set forth in Section 4. The rules of the Director General of Tax, are exchanged with the Tax Faktur.

Section 8 (1) of the disabled Tax Faktur, faulty, mischarging, or wrong in

the writing, so that it does not contain a complete, clear and correct description, The Taxable Businessman who publishes the Tax Faktur may publish the Tax Faktur replacement.

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(2) For missing Tax Invoices, either the Issuing Taxes or the parties receiving the Tax Faktur may make a copy of the Tax Faktur and the stamp of the tax service office.

(3) In the event of a cancellation of the transaction the surrender of Goods and/or the surrender of the Taxpayer Services that Faktur Pajak-nya has published, the Taxpayer Who publishes the Tax Faktur must perform the cancellation of the Tax Faktur.

Article 9 of the Terms of Use 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 Fakes, set with the Regulation of the Director General of Tax.

Article 10 of the Finance Minister ' s Regulation came into force on April 1, 2010.

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For everyone to know it, ordering this Financial Minister Regulation invitation with its placement in the State News of the Republic of Indonesia.

Specified in Jakarta on 22 February 2010 MINISTER FINANCE REPUBLIC OF INDONESIA,

SRI MULYANI INDRAWATI

PROMULRED IN JAKARTA ON 22 FEBRUARY 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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