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Regulation Of The Minister Of Finance Number 226/fmd. 011/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 226/PMK.011/2010 Tahun 2010

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REPUBLIC OF INDONESIA STATE NEWS

No. 614, 2010 MINISTRY OF FINANCE. Income Tax. State's Precious Letter. International Market.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 226 /PMK.011/ 2010 ABOUT

THE GOVERNMENT 'S INCOME TAX ON INTEREST OR IN EXCHANGE FOR THE COUNTRY' S PRECIOUS MAIL PUBLISHED

AT PASAR INTERNATIONAL FOR THE 2010 BUDGET YEAR

WITH THE GRACE OF GOD ALMIGHTY THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

THE DRAW: A. that under the terms of Article 3 paragraph (2) of the letter a item 2 of the Law Number 47 Year 2009 on the State Budget and Shopping Budget Year 2010 as amended by Act No. 2 of 2010, over interest or reward The country's valuable mail issued in the international market is available on the budget for the payment of the Government's Income Tax;

b. that based on the terms of the letter a and in order to carry out the provisions of Section 3 of the paragraph (2) item 2 of the Act of 47 Year 2009 on the State Budget and Budget of the Year of the Year of the Budget of 2010 as amended was amended by Invite-Invite Number 2 Year 2010, needing to set the Finance Minister ' s Regulation on Income Tax Incurred

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2010, No. 614 2

Government upon Interest or Valuable Country Letter Rewards (s) Published In The International Market;

Given: 1. Law No. 24 Year 2002 on the Letter of State Debt (State Of The Republic Of Indonesia 2002 Number 110, Additional Gazette Of The Republic Of Indonesia Number 4236);

2. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);

3. Law No. 19 of 2008 on Prized Sharia State (sheet Of State Of The Republic Of Indonesia 2008 Number 70, Additional Gazette Of The Republic Of Indonesia Number 4852);

4. Law No. 47 of 2009 on Budget and Shopping of the State of the Year 2010 (Indonesian Republic of Indonesia Year 2009 number 156, Additional Gazette of the Republic of Indonesia No. 5057) as amended by Invite- Invite Number 2 In 2010 (sheet Of State Of The Republic Of Indonesia In 2010 Number 69, Additional Gazette Of The Republic Of Indonesia Number 5132);

5. The decision of the President No. 56/P of 2010; DECIDED:

STIPULATING: 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 FOR THE YEAR BUDGET 2010.

article 1 (1) The income tax owed to income in interest rates or

rewards the country's most valuable mail issued in the international market.

(2) Publishing in the international market as Referred to in verse (1) is the bidding and sale activities of the country's valuable mail in foreign exchange outside of the region of Indonesia.

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2010, No. 614 3

(3) The country's valuable letter as referred to in paragraph (1) consists of: a. A state debt letter is a letter of value that is a letter

debt recognition in the currency of the rupiah and foreign exchange guaranteed interest payments and by the State of the Republic of Indonesia in accordance with the expiring, as set forth in Law No. 24 Year 2002 about the State Debt Letter; and

b. The country's treasured sharia letter, which is a country's worth of letters issued under the principle of sharia, as a proof of the inclusion of the country's treasured assets, whether in the currency of the rupiah and foreign exchange, as set in Act No. 19 of 2008 on the State Invaluable Letter.

(4) 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 letter of value country that is published in the international prime market.

Article 2 of the Income Tax borne by the government as referred to in Section 1 paragraph (1) given the budget pagu as specified in the Law Number 47 Year 2009 on the State Budget and Shopping Budget Year 2010 as amended. with Act No. 2 of 2010.

Article 3 of the Director General of the Budget, Director General of the Treasury, Director General of the Debt Management, and Director General of Tax is instructed to carry out the provisions in this Financial Minister Regulation.

Article 4 of the Regulation The Minister of Finance entered into force from 1 January 2010 to the 31, 2010.

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2010, No. 614 4

For everyone to know it, ordering the Minister of Finance's Regulation with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 17 December 2010 MINISTER FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

PROMULRED IN JAKARTA ON DECEMBER 17, 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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