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needs to establish the Finance Minister's Regulation on the Input Tax Exemption Guidelines For Employers Who Are Performing Taxes;

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, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law No. 16 Of 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 No. 8 Year 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 Act No. 42 Year 2009 (State Gazette of the Republic of Indonesia in 2009 number 150, Additional Gazette Republic of Indonesia Number 5069);

3. Presidential Decree No. 84 /P OF 2009; DECIDED:

STIPULATING: THE REGULATION OF THE MINISTER OF FINANCE ON THE GUIDELINES OF CALCULATING THE INPUT TAX OF INPUT TO TAX-TAXABLE EMPLOYERS WHO CONDUCT CERTAIN BUSINESS ACTIVITIES.

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. Basic Tax Id is the amount of Price, Reimburation, Import Value, Export Value, or any other value used as the basis for calculating debt tax.

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3. A Taxable Businessman is a businessman who commits the handover of the Tax Goods and/or the surrender of the Tax Taxpayer that is taxed under the Value Added Tax Act.

4. Certain activities include:

a. the handover of a former motor vehicle retail; or

b. Retail jewelry submission is retail.

5. Input Tax is a Value Added Tax which should be paid by the Employers for Income Tax and/or the acquisition of Tax Payable Services and/or the use of intangible tax of Goods from outside the customs area And/or the use of Tax Services from outside the customs area and/or the importation of the Tax Hit Goods.

6. An Output Tax Is A Debt-added Tax Collected By A Businessman With A Tax-in-charge That Commits The Surrender Of Taxes, The Delivery Of Tax Services, The Export Of The Tax Goods, And/or The Tax-up Services.

7. A Tax Period is a term that is the basis for the Tax Wajib to calculate, lease, and report on a debt owed in a given timeframe as defined in the Law Number 6 Year 1983 of the General Terms and the Taxation Way of Taxation as it has been several times last modified with Act Number 16 of 2009.

Section 2

The Taxpayer Who Performed The Tax in Certain Business Activities, in calculating the magnitude of the credited Input Tax, is required to use the Input Tax crediting guidelines.

Article 3

The value of the credited Input Tax calculated using the Input Tax crediting guidelines guidelines as referred to in Section 2, i.e. as large as:

a. 90% (ninety percent) of the Output Tax, in terms of the Employers Tax commits a second-hand motor vehicle submission of retail;

b. 80% (eighty percent) of the Output Tax, in terms of the Taxpayer of the Tax Act, did the retail gold jewelry surrender.

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Section 4

(1) The Output tax as referred to in Section 3, calculated by multiplying the rate of 10% (ten percent) with the Base Tax Introduction.

(2) The basis of the Tax Introduction as contemplated In a paragraph (1) is the distribution of the business.

Section 5

The obligatory Value Added Tax on each Tax Period is calculated in the manner of the Output Tax as referred to in Section 4 minus the entitled Input Tax. as referred to in Article 3, that is:

a. Equal to 1% (one percent) of the Basic Tax Introduction as referred to in Article 4 of the paragraph (2), for the Taxpayer of the Tax Service that performs the submission of a former motorized vehicle as referred to in Article 3 of the letter a;

b. Equal to 2% (two percent) of the Base Charge of Taxes as referred to in Article 4 of the paragraph (2), for the Taxpayer of the Tax that performs the submission of gold jewelry as referred to in Article 3 of the letter b.

Section 6

A Tax Taxpayer who uses the Input Tax guidelines guidelines based on this Financial Minister's Regulation may not charge the Value Added Tax on the acquisition of the Goods and/or Services Taxes as a fee for the calculation of Income Taxes.

Section 7

(1) The Taxpayer Who Performed The Tax-doing Event is obliged to use the guidelines of the credit tally according to the provisions set out in the Ministerial Regulation. This finance, although the Taxpayer, meets the criteria as set. in Article 9 paragraph (7) of the Value Taxpayer Tax Act.

(2) In the event of a Tax Term, the Employers Who Have Taxes that are performing the Activities of the Entity are shifting the effort beyond the Event, the following terms apply:

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a. Taxable Employers may calculate the magnitude of the Input Tax that can be credited using the Input Tax Credit calculation guidelines as set out in Section 9 of the paragraph (7) Invite-Invite the Value Added Tax or use the The Input Tax mechanism with the Output Tax if the circulation of its business in 1 (one) year of the book does not exceed Rp1.800.000.00 (one billion eight hundred million rupiah);

b. The Taxpayer is required to use the Input Tax Credit for the Output Tax if the circulation of its business in 1 (1) year of the book above Rp1.800.000.00 (one billion eight hundred million rupiah),

counting from the Tax Period When the Employers don't perform the Uncertain Activities.

(3) For the Employers Who have the taxes of the personal people who conduct the Compulsory Activities which are excluded from the obligation of hosting, the understanding of the year of the book as referred to the paragraph (2) is the calendar year.

Article 8

In terms of Retour, Value Added Tax for the submission of Tax and/or Services Tax returned or revisited by the buy