REPUBLIC OF INDONESIA STATE NEWS

No. 478, 2009 DEPARTMENT OF FINANCE. PPh. IT ' S WRONG. BUMD. Payment. Counting. Change.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 208 /PMK.03? 2009 ABOUT

CHANGES TO THE FINANCE MINISTER ' S REGULATION NUMBER 255 /PMK.03/ 2008 ABOUT THE BIG CALCULATION OF INSTALLMENTS

INCOME TAX IN A RUNNING TAX YEAR THAT MUST BE PAID BY ITSELF BY A NEW TAX, BANK, LEASE FOR AN OPTION WITH AN OPTION, STATE-OWNED BUSINESS ENTITY, AN AREA-OWNED BUSINESS ENTITY, AN EXCHANGE RATE FOR THE EXCHANGE AND

OTHER TAXPAYER-BASED SERVICES. REQUIRED TO CREATE PERIODIC FINANCIAL REPORTS

INCLUDING THE BUSINESSMAN ' S PRIVATE PERSON TAX Certain

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

THE DRAW: A. that in order to provide legal certainty in the implementation of the calculation of the bulk of the Income Tax installment in the year the running tax that must be paid itself by the Taxpayer People's private people need to reset the limitations It is about a specific business person's tax rate.

b. that under consideration as intended in the letter a, it is necessary to establish the Minister of Finance Regulation on the Changes to the Regulation of the Finance Minister Number 255 /PMK.03/ 2008 on the Calculation Of The Magnitude Of The Income Tax Installment In The Year Taxes

2009, No. 478 2

Payable By New Taxpayer, Bank, Lease For Business With Option, State Business Entity, Local Business Entity, Tax-entry Body, And Other Tax Wajib Based On The Provisions Are Required To Make Periodic Financial Reports Including The Taxpayer Of A Specific Businessman's Person;

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. 7 Year 1983 on Income Tax (State of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act No. 36 2008 (sheet State Of The Republic Of Indonesia 2008 Number 133, Additional Gazette Of The Republic Of Indonesia Number 4893);

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

STIPULATING: THE REGULATION OF THE MINISTER OF FINANCE ON THE CHANGE IN THE REGULATION OF FINANCE MINISTERS NUMBER 255 /PMK.03/ 2008 ABOUT THE CALCULATION OF THE MAGNITUDE OF THE INCOME TAX INSTALLMENT IN THE TAX YEAR WORK MUST BE PAID FOR BY NEW TAXES, BANKS, RENTS IN ORDER WITH OPTION RIGHTS, STATE-OWNED BUSINESS ENTITIES, AREA-OWNED BUSINESS ENTITIES, TAXPAYER ENTRY TAX, AND OTHER TAXPAYER-BASED SERVICES THAT ARE REQUIRED TO MAKE A REPORT. REGULAR FINANCE INCLUDES THE TAXPAYER ' S PRIVATE INDIVIDUAL BUSINESS.

2009, No. 478 3

Article I Changed the provisions of Article 1 of the number 2 Financial Minister Regulation No. 255 /PMK.03/ 2008 on Calculating The Amount Of Income Tax Installment In The Year Of Running Tax That Must Be Paid By Itself By Taxpayer New, Bank, Lease For Business With Option, State-Owned Business Entity, Area-owned Venture Agency, Taxpayer Entry and Other Tax Entities Under The Terms Required To Make Periodic Financial Reports Including Private Persons Tax Certain employers, so Article 1 reads as follows:

Article 1 In The rules of the Ministry of Finance are referred to as: 1. New Taxpayers is a private person ' s Tax Wajib and

the new body first acquired income from a venture or free work in the tax year running.

2. A specified businessman is a person who is a person who is a member of the company who is a member of the company who is a member of the merchant who is a retailer who is a retailer who has a business or more business.

3. The Income Tax Act is the Act No. 7 of 1983 on Income Tax as it has been several times amended last by Act No. 36 of 2008.

4. The Income Tax Installment Of Article 25 is the income tax installment in the tax year running for each month which must be paid alone by the Tax Wajib as referred to in Article 25 of the Income Tax Act.

Article II The rules of the Ministry of Finance are effective on the date of promulgations.

2009, No. 478 4

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

Set in Jakarta on 10 December 2009 MINISTER FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

WAS HELD IN JAKARTA ON 10 DECEMBER 2009, THE MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, THE PATRIALIST AKBAR