Key Benefits:
Section 4 of the realization of the PNBP's discharges Use of the Forest Area as referred to in Article 3 of the reconciliation of data between Department of Forestry, Department
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Finance, and associated Instancy as per the invite-invite rule.
Section 5 (1) In order of supervision of the obligations
payment of PNBP Use of the Forest Area, conducted verification by the Minister Forestry.
(2) In terms of the basis of the verification there is an excess of PNBP dispersal of the Use of the Forest Area, the overage is calculated to be calculated on the next obligation.
(3) In terms of the results of the verification there is shortage of PNBP deposits Use of Forest Areas, Wajib Pay is mandatory for deprivation referred to immediately to the State Kas plus the administration fine sanction of 2% (two percent) per month for the longest 24 (twenty-four) months, of the amount of such shortfall.
(4) PNBP's payment was declared valid if it had entered go to the State Kas account and have acquired the State Reception Transaction Number.
(5) The verification of the verification obligations of the Use of the Forest Region as referred to in paragraph (1) is governed by the Minister of Forestry.
Article 6 Taxpayers who have been granted permission to use the forest area from the Minister of Forestry Prior to the outbreak of the Minister of Finance, it was mandatory for PNBP's use of the use of the Forest Area to be the slowest 1 (one) month since the Regulation of the Minister of Finance took effect.
Article 7 of the Finance Minister's Regulation is in effect The date is promulred.
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For everyone to know, ordered the Minister of Finance an invitation by its placement in the News of the Republic of Indonesia.
Specified in Jakarta on 8 May 2009 MINISTER FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI
promulred in Jakarta on 8 May 2009 MINISTER FOR LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, ANDI MATTALATTA
5. President's decision No. 42 of 2002 on the Implementation of the Budget and Shopping of the State (State of the Republic of Indonesia 2002 No. 73, Additional Gazette of the Republic of Indonesia No. 4212), as amended by the Decree of the Republic of Indonesia (Indonesia), as amended by the Government of Indonesia. President Number 72 In 2004 (sheet Of State Of The Republic Of Indonesia In 2004 Number 92, Additional Gazette Of The Republic Of Indonesia Number 4418);
6. Presidential Decree No. 41 of 2004 on Permits or the Agreement in the Fields of Mines, in the Forest Area;
7. Presidential Decree Number 20 /P of 2005; 8. Regulation Minister Forests P. 43/Menhut-
II/2008 about the Pinjam Guidelines using Forest Area;
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9. Regulations Minister for Forestry Number P. 56/Menhut-II/2008 about the Areal Area Determination and Areal Reclamation and Revegetation To Calculation Of State Acceptance Not Tax Forest Use Taxes;
Pay Attention to: Minister Forestry Number S. 322 /Menhut-VII/2008 dated June 6, 2008, the concept of the Ministry of Finance Ordinance on the Way of Introduction, Motion, and the Reception of the State Reception Not the Tax Derived From The Use Of Forest Areas for Development Interests beyond the Forests Activities;
DECIDED: Assign: FINANCE MINISTER ' S REGULATION ON TATA
THE IMPOSITION OF THE IMPOSITION, THE VOTING AND ACCEPTANCE OF STATE ADMISSIONS IS NOT A TAX DERIVED FROM THE USE OF FOREST AREAS FOR DEVELOPMENT PURPOSES OUTSIDE OF FORESTRY ACTIVITIES.
Article 1 In this Financial Minister Ordinance referred to: 1. Reception of State Not Tax Use Area
Forest next called PNBP Use of Forest Region is the State Reception Not the Tax It originates from the use of forest areas for development purposes outside the forestry activities that apply to the Department of Forestry as a substitute for the land of compensation according to the rules of the invitation-invitation.
2. Pay is required to use the forest area from the Minister of Forestry as per the terms of the invitation-an invitation to pay PNBP's use of the Use of the Forest Area.
3. L1 is a disturbed area due to the use of forest areas for permanent and non-mining infrastructure for the use of the forest area (ha).
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4. L2 is a disturbed area due to the temporary use of a temporary forest area that can be technically reclamated (ha).
5. L3 is a disturbed area due to the permanent use of a forest area that is technically not a reclamation (ha).
6. Verification is an assessment of the payment obligations of the PNBP's Terms of Use of the Forest Region.
7. Use of the forest area is permission to use the forest area to other areas of forest issued by the Minister of Forestry after it is under the obligation of the principle of borrowing using the forest area of the Minister Forestry.
Article 2 (1) PNBP Use of the Forest Area imposed on
Wajib Pay by based on baseline use of forest area and the widespread changes in forest area use in the L1, L2, and L3 categories respectively.
(2) Baseline as referred to in paragraph (1) is a quantitative and qualitative description of the initial conditions of the closure of the areal land use in each of the categories L1, L2 and L3 that classify the land conditions of which can be refundable or not revegeted as the basis of the reclamation success assessment.
(3) The PNBP's PNBP's use of the Forest Region is calculated based on the formula:
PNBP = (L1 x fare) + (L2 x 4 x fare) + (L3 x 2 x fare) Rp/year
(4) The Tarif as referred to in paragraph (2) is the rate as specified in the Government Regulation No. 2 of 2008 on Types and Tarif Over Types of State Reception Not Taxes That Come From Use Of Forest Area For Development Interests Outside The Forestry Activities Applicable To The Forestry Department.
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(5) The Use of the Forest Region as referred to in paragraph (1) is calculated by Wajib Pay by using the PNBP form the Use of the Forest Region specified by the Minister of Forestry.
Article 3 (1) Based on the PNBP form the Use of the Forest Area
established by the Minister of Forestry, PNBP Use of the Forest Region is provided by Wajib Pay by using the Taxpayer Instead Of Taxes (SSBP) to the State Kas account through the Bank/Post Perception.
(2) The PNBP ' s use of the Use of the forest region as referred to in paragraph (1) performed at the time of the PNBP's deployment of the Use of the Forest Area.
(3) Due to the Use of the PNBP, the Use of the Forest Region, as referred to in verse (2) for the first year at least 90 (ninety) days from publication Use of the Forest Minister's license.
(4) Due to the Expiration Date of the Forest Area, as referred to in verse (2) for the second year and the following years are the dates of the loan permit. use the one published by the Minister of Forestry as referred to in verse (3).
(5) In terms of the due date of the deposit as referred to in paragraph (3) and the paragraph (4) of the fall on the holiday, the deposit is held on the next day of work.
(6) In the case of the delay of the PNBP's disservice Forest Area as referred to in paragraph (2) Compulsory Pay of administration 2% (two p
