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Section 5 (1) In the event of cancellation of the submission of the Tax Service Tax (s) as

referred to in Section 2 of the paragraph (2), the Service Recipient must make and deliver a revocation notice to the Manufacturer Of The Taxpayer Taxable Services.

(2) Nota cancellations as referred to in paragraph (1) the least must specify: a. Cancellation number; b. The number, serial code and date of the Tax Fakture of the Services Tax is cancelled; c. name, address, and the Subject Number of the Compulsory Tax Recipient; d. The name, address, the subject, the tax on the tax of the businessman is taxable tax. The number of services and the amount of replacement of the Services Tax is cancelled; f. The Value Added Tax (s) for the Taxable Services are cancelled; g. cancellation date of cancellation; and h. name and signature entitled to sign a cancellation note.

(3) Nota cancellations as referred to in paragraph (1) must be made at the time the Income Tax is cancelled.

(4) The shape and size of the cancellation note as referred to in verse (2) is made in accordance with the needs of the Buyer administration

(5) The example of the form and size of the cancellation note as referred to in paragraph (4) is as set forth in Annex II of this Financial Minister Regulation, which is the part inseparable from this Finance Minister Regulation.

(6) Nota revocation In the event of a verse (1) is the least of the two (two): (a). 1st Sheet: For The Businessman With The Tax-giving Taxpayer Money; b. 2nd sheet: for the Archives of Merit.

(7) In the case of the Recipient Of The Merit Employer of Tax, the revocation receipt is made at least three (three), and the 3rd leaf must be submitted to the Tax Services Office of the place of the Service. listed.

(8) The Taxpayer Merit Cancellation is deemed to be not in the event of:

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2010, No. 141 7

a. No, no, no, no, no, no, no. No, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no,

Section 6 (1) of the Output Tax or Output Tax and Sales Tax

For the Goods of Employers With Tax-Income Tax and/or Employers In The Tax-Income Tax Taxpayer as referred to in Section 2 of the paragraph (1) and A paragraph (2) is performed in the Tax Period during the occurrence of the Taxpayer or Tax-Cancellation Services as referred to in Section 3.

(2) The reduction of the Input Tax, property reduction, or cost reduction, by the Buyer or The recipient of the Services as referred to in Article 2 of the paragraph (1) and paragraph (2) is conducted in the Tax Period In the event of Section 3.

Article 7 At the time of this Financial Minister's Regulation is effective, the Decree of the Minister of Finance Number 596 /KMK.04/ 1994 about the Order of the Financial Services Value of Value Added Tax and Sales Tax for the Mewah Goods for the Returned Tax goods, revoked and declared not in effect.

Article 8 of the Ministry of Finance Regulation came into effect on April 1, 2010.

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2010, No. 141 8

In order for everyone to know, ordering this Financial Minister Regulation invitation with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 18 March 2010 MINISTER FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

WAS PROMULRED IN JAKARTA ON MARCH 18, 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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2010, No. 141 9

RECEIPT OF THE RETOUR

Number: .... Date ... ....)

Buyer BKP Name: Address: NPWP: To Vendor Name: Address: NPWP:

No Urut

Sort and Quantum BKP Quantum *

Unit price according to Tax Faktur

(Rp)

Jual BKP price (Rp)

The amount of Jual BKP Price returned PPN that requested back PPnBM return

. 20 ..

(..) The 1st Lembar: for PKP the 2nd Lembar seller: for the 3rd Buyer Sheet: for the KPP listed where the buyer is registered (in terms of the Buyer instead of PKP)

*) specifically for BKP retours are not tangible, this column does not need to be filled.

FINANCE MINISTER, SRI MULYANI INDRAWATI

ANNEX I

REGULATION OF FINANCE MINISTER NUMBER 65 /PMK. 03/2010 ABOUT THE MEANS OF THE ADDITION OF VALUE-ADDED TAX DEDUCTIONS OR VALUE-ADDED TAX RATES AND SALES TAX ON LUXURY GOODS OVER THE RETURNED TAX AND VALUE-ADDED TAX ON THE CANCELED TAX

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2010, No. 141 10

RECEIPT OF CANCELLATION

Number: .... (Top of Tax Number Number: ....... Date ... ....)

Receiver JKP Name: Address: NPWP: To JKP Name: Address: NPWP:

No Urut JKP aborted

JKP Replacement (Rp)

The number of JKP replasations cancelled by the requested PPN

.

(.) 1st Lembar: for PKP the 2nd Stainer: for the 3rd JKP Receiver: for the KPP where the JKP recipient is registered (in case the JKP recipient is not PKP)

FINANCE MINISTER, SRI MULYANI INDRAWATI

ANNEX II

REGULATION OF FINANCE MINISTER NUMBER 65 /PMK. 03/2010 ABOUT THE MEANS OF THE ADDITION OF VALUE-ADDED TAX DEDUCTIONS OR VALUE-ADDED TAX RATES AND SALES TAX ON LUXURY GOODS OVER THE RETURNED TAX AND VALUE-ADDED TAX ON THE CANCELED TAX

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