LEGISLATION REPUBLIC OF INDONESIA NUMBER 11, 1994

ABOUT

CHANGES TO THE LAW NUMBER 8 IN 1983

ABOUT THE VALUE-ADDED TAX OF GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS

WITH GRACE GOD ALMIGHTY

THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

DRAWS: A. that the implementation of national development has produced

a rapid development in national life, especially in the field of economics, including the development of forms and practices of unlooked enterprise activities. In the event, you will be able to use the IBM Software as a Service for the purpose of the IBM Business Solution Agreement. that in an effort to always keep the development

the economy can still run according to the development policy that rests on the Development Trilogy as mandated in the Great Lines of the Country, and in order for more can be created by legal certainty and the ease of administration relating to taxation aspects for the form and practice of holding business activities that continue to evolve, necessary adjustment measures against Invite-invite Number 8 Years 1983 about the Value Added Tax and Services Tax and the Top Sales Tax Luxury Goods;

c. that to realize those things, is seen needing to change

some provisions in Law Number 8 of 1983 on Supplemental Taxes of Value Goods and Services and Sales Tax Over luxury Goods;

Given: 1. Section 5 of the paragraph (1), Section 20 of the paragraph (1) and Article 23 of the paragraph (2) of the Act

Basic 1945;

2. Law Number 6 of 1983 on General Terms and Taxation Terms (1983 State Sheet Number 49, Additional Gazette Country 3262) as amended by Law Number 9 of 1994 (State Sheet of 1994 Number 59, Additional State Sheet Number 3566);

3. Law Number 7 of 1983 on Income Tax (Sheet

Country In 1983 Number 50, Extra State Sheet Number 3263)

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As has been last modified with Law No. 10 of 1994 (State Sheet of 1994 Number 60, Additional Gazette Number 3567);

4. Law Number 8 Year 1983 on Value Added Tax

Goods and Services And Sales Tax Of Luxury Goods (state Gazette 1983 Number 51, Extra State Sheet Number 3264);

With consent

DEWAN REPRESENTATIVES OF THE PEOPLE OF THE REPUBLIC OF INDONESIA

M E M U T U S K A N:

SET OUT: LEGISLATION ON THE CHANGE TO THE INVITE

INVITE NUMBER 8 IN 1983 ON VALUE-ADDED VALUE-ADDED GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS.

Article I

Changing some provisions in the Law Number 8 of 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of Mewah Goods, as follows: 1. The provisions of Article 1 of the letter a up to the letter i, the letter k up to

the letter p, the letter r up to the letter w, is changed, and in addition to the letter x, so that Article 1 is all to read as follows:

" Section 1

In This law is referred to as:

a. The Customs Area is the territory of the Republic of Indonesia in which

applies to the laws of the Customs; b. Items are tangible items that, by nature or law,

can be movable or non-movable goods or intangible goods;

c. A taxable item is the item in which the letter b

is taxed under this Act;

d. Submission of Tax-Hit Goods: 1) Which includes the submission of the Tax Hit Item

is:

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a) the handover of the right to the Goods Tax is due to an agreement; b) the transfer of the Goods Taxpayer by a lease agreement

buy and lease agreement; c) the submission of the Taxable Goods to an intermediary trader or

through an auction; d) self-use and cuma-cuma; e) inventory of Goods and assets that, according to the goal

originally not to be sold, which remained at the time of the company's disbandment, as long as the company's application is not available. The Value Added Value is a total of 100% of the total number of Processor Value Plus.

f) the submission of the Taxpayer Money from the Centre to the Branch or otherwise and the submission of the Branch Tax of Goods;

g) the submission of the taxpayer was consigned;

2) Which is not included in the submission of the Goods Taxes are: a) the transfer of the Goods to the Realtor as

referred to in the Code of Trade Law; b) the submission of the Taxpayer Money for a guarantee of debt; c) the submission of the Tax Hit as intended to

figure 1) The letter f) in the case of the Employers is obtaining a tax on which the debt is owed;

d) the submission of the Taxpayer Money in order to change the business form or incorporation of business or diversion of the company's assets followed by entitled changes to the Service Tax;

e) The Services are any activity services based on a binding or

act that causes an item or facility or an ease or right to be used, including services performed to generate goods due to an order or request with a materials and above the instructions of a device;

f) The Income Tax is services as referred to in the letter e which

is taxed under this Act; g) The Recession of the Income Tax is any given service activity

It is Taxes as referred to in the letter f, including the Income Tax Services used for Self-interest or Taxable Services are provided for freely by the Taxable Employers;

h) Import is any activity that incorporates goods from outside the Area

Pabean to Pabean Region; i) Export is any activity issuing goods from within the Area

Pabean to outside Pabean Region;

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j) Commerce is the business activity of buying and selling goods without

changing its shape or its nature; k) The Employers are private or body in any form that

within the enterprise environment or work to produce goods, import goods, export goods, conduct trade ventures, utilize intangible goods from outside the Customs Area, conduct services, or utilize services from outside the Customs Area;

l) The Employers Taxable is a Employers as referred to

the letter k that performs the submission Taxes and/or the handover of the Income Tax-imposed Tax based on this invite, excluding the Small Entrepreneurs Whose Borders Are Set Forth By The Finance Minister, unless the Small Employers who choose to be solidised into Taxable Entrepreneurs;

m) Generating is the process of processing through a process of changing

the form or nature of an item from its original form into new goods or having a new purpose, or the process of processing natural resources including ask private or other body to perform such activities;

n) Basic Tax Discharges are the amount of a Jual Price or Reimburse or

Export Value or Other Value set by the Finance Minister used as the basis for calculating the debt owed;

o) The price of Jual is value of a value of money, including all costs that

requested or should be requested by the seller due to the submission of the Tax Hit, excluding taxes collected according to this Act and the price cuts listed in the Tax Faktur;

p) Reimburation is the value of money, including all expenses that

requested or Should be requested by the service provider due to the submission of the Tax Job, excluding taxes collected according to this invite and the discounts listed in the Tax Faktur;

q) The import value is the value of the money that is basic calculation

import duties plus other levies imposed under the terms of the Customs Code for the Import of Tax Goods, excluding taxes collected according to this Act;

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r) The buyer is a person or entity or government agency that accepts or is supposed to accept the submission of the Tax Hit and who pays or is supposed to pay the price of the Goods.

s) A recipient of the Services is a person or entity or government agency

who accepts or should accept the submission of the Income Tax and who pays or is supposed to pay the Repayment of the Services Tax;

t) Faktur Tax is a proof of tax levies made by the Employers

Hitting Tax due to submission Goods or Services by the Directorate General of Customs and Excise General because of the importation of the Tax Goods;

q) The Input Tax is a Value Added Value Tax paid by

The Employers are Tax on the acquisition of Goods Taxable and/or Taxable Services revenue and/or utilization of intangible Taxes from outside the Pabean Region and/or the Income Income Tax Alignment from outside the Pabean Region and/or the importation of Tax Goods;

v) The Output Tax is Value Supplemental Tax Levied By

Employers Are Tax because of submission Income Tax or Surrender of the Income Tax;

w) The Export Value is a value of money, including all expenses that

requested or should be requested by the exporter; x) The Value Added Tax is personal, Agency, or

Government agencies appointed by the Minister of Finance to levy, lease, and report on the taxes owed by the Employers To Tax on the submission of the Goods to the Tax and/or the submission of the Tax Taxpayer to a private person, the body, or the agency of that Government. "

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2. The provisions of Article 2 of the paragraph (2) are changed, so that Article 2 is all to be read as follows:

" Section 2

(1) In terms of the Jual Price or Reimburse is affected by the relationship

special, then the Price of Jual or Reimburse is calculated on the basis of a reasonable market price at the time of the submission of the Tax or Taxpayer Money it is done.

(2) The privileged relationship is considered to exist if:

1) The businessman has direct or indirect amounts of 25% (twenty-five percent) or more on any other Employers, or the relationship between the Employers and the Inclusion Of 25% (twenty-five percent) or more on two Businessmen or more, so is the relationship between two or more entrepreneurs called last; or

2) The Businessman Master Of Another Businessman or two or more Employers is under the same Businessman's possession both direct and indirect; or

3) there is a family relationship both as blood and temporary in the bloodline. straight one degree and/or to the side of one degree. "

3. The provisions of Section 3 are deleted. 4. Add a new BAB between BAB II on Strengthening Entrepreneurs

Hitting Taxes and BAB III on Object Taxes And Liability Made BAB IIA About The Obligation To Have The Reinforcement Number Of Entrepreneurs With Taxes And Liabilities Levy, Hire, and Report On a Debt Tax, which reads as follows:

" BAB IIA

OBLIGATION HAS A REINSTATEMENT NUMBER

EMPLOYERS ARE TAX AND LIABILITIES LEVY, LEASE, AND

REPORT ON THE TAXES TERUTANG "

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5. Adds new provisions between Article 3 and Section 4 as Section 3A in the BAB IIA about the Liability of Employers In Taxes And Liabilities Levied, Taxes, and Reports of Debt Taxes, which reads as Here:

" Section 3A

(1) Businessman who performs the submission as referred to in

Article 4 a, letter c, or letter f, must have the Amplifier Number of the Employers Tax, levy, lease, and report on the Addition Tax of the Cloud Service. Value and Sales Tax of the owed Mewah Goods.

(2) Small businessmen who choose to be confirmed to be Employers

Hitting a mandatory Tax carries out the provisions as referred to in paragraph (1).

(3) Private or entity utilizing the Tax Hit

intangible from outside the Pabean Region as referred to in Section 4 of the d and/or utilizing the Income Tax Services from outside the Pabean Region as It is intended in Article 4 of the letter e to collect, lease, and report on the Supplemental Tax of Value that is in debt and the order is set by the Minister of Finance. "

6. The provisions of Section 4 are amended, so that it reads as follows:

" Section 4.

The Value Added Tax is levied upon:

a. The submission of the Taxable Goods within the Pabean Region was performed

by the Businessman; b. Import of the Goods. utilization of intangible Taxes from outside the Area

Pabean in the Pabean Region; e. utilization of the taxable Services from outside the Pabean Region within the Area

Pabean; f. The Export Of Goods Is Tax by The Taxpayer. "

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7. Adds new provisions between Section 4 and Section 5 as Section 4A in the BAB III concerning Tax Objects and Obligations, which reads as follows:

" Section 4A

The type of Goods as referred to in Article 1 of the letter b and the type of services referred to in Article 1 of the letter e that is not taxed under this Act is defined by the Government Regulation. "

8. The provisions of Section 5 are amended, so that it reads as follows:

" Section 5

(1) In addition to the imposition of the tax as referred to in Article 4, is subject to the Sale Tax of the Luxury Items against: a. The submission of the Luxury Tax that is

is performed by the Employers who produce the Luxurious Tax goods in the Pabean Region within the company's environment or work;

b. The importation of the taxable Goods is a luxury. (2) The Sales Tax of the Luxury Goods is imposed only once in

the time of the submission of the Luxurious Tax of Goods by the Businessman who produces or is at the time of import. "

9. Adds new provisions between Section 5 and Section 6 as

Section 5A in the BAB III on Object Tax And Liability Obligations, which reads as follows:

" Section 5A

The Value Added Tax and Sales Tax Top of the luxury item for the submission of the returned Tax may be deductable from the Value Added Tax and the Sales Tax for the Debts Incurred in the Tax Period for the return of the Tax Payment. is set by the Minister of Finance. "

10. The provisions of Section 6 are amended, thus it becomes the following:

" Section 6

(1) Any Tax Employers are required to record all amounts

acquisition price and submission of the Goods and/or Taxable Services in the company bookkeeping.

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(2) In the book it must be recorded separately and clearly, the amount of price and submission of goods and/or services taxable, which gets the facility in which the debt is owed is not levied, which is imposed. tariff 0% (zero percent), which gets the facility being exempted from tax imposition, and which is not taxed.

(3) Employers based on the Second Amendment Act

The 1984 Income Tax Act votes were imposed on Income tax based on calculation norms, must make a record of the value of the circulation It is a regular gross that is the basis for the introduction of Value Added Tax, as long as the Supplemental Tax of the Value of Goods and Services. "

11. The provisions of Article 7 are amended, so that it reads as follows:

" Article 7

(1) The Value Added Tax Tarif is 10% (ten percent). (2) The Value Added Tax Rate for the export of the Income Income Tax is

0% (zero percent). (3) With Government Regulation, the tax rate as referred to in

paragraph (1) can be changed to low-deposit 5% (five percent) and as high as 15% (fifteen percent). "

12. The provisions of Article 8 are amended, so that it reads as follows:

" Section 8

(1) The Sales Tax Rate of Luxury Goods is a low of 10% (ten percent) and as high as 50% (fifty per cent).

(2) For the export of Luxury Taxable Goods are imposed

taxes at a rate of 0% (zero percent). (3) With the Government Regulation set up the Hitted Goods group

The Luxury Taxes are charged with the Sales Tax of the Mewah Goods as referred to in paragraph (1).

(4) The type and type of Goods that are charged for the Top Sale Tax

The Luxury Items for Luxury Taxes as referred to in paragraph (3) are set forth by the Minister of Finance. "

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13. The provisions of Section 9 are amended, and in addition to the paragraph (9) to the paragraph (14), so that Section 9 shall all be read as follows:

" Section 9

(1) the owed Value Tax is calculated by multiplying

the rate of the charge. as referred to in Section 7 with the Basis of Tax Introduction.

(2) The Input Tax in a Tax Term may be credited with

The Output Tax for the same Tax Period. (3) If in a Tax Period, the Output Tax is greater

than the Input Tax, then the difference is the Value Added Tax payable by the Employers.

(4) If it is in a Tax Period, Input Tax which can

be credited with greater than the output Tax, then the difference is a tax overload that can be compensated for the next Tax Period.

(5) If it is in a Tax Period, the Businessman Gets Tax aside

making a debt-owed submission also commits an undebted submission of taxes, As long as the tax owed handover can be known for certain of its creation, then the amount of Input Tax that can be credited is the Input Tax with respect to the tax owed handover.

(6) If it is in a Tax Time, Businessman Taxable aside

committing a tax owed surrender also commits an undebted submission tax, whereas the Input Tax for the submission of the tax debt cannot be known for certain, then the amount Input tax that can be credited for the handover of the tax debt is calculated with the use of the guidelines set by the Finance Minister.

(7) The Input Tax which may be credited by the Employers

which is charged with Income Tax using the Neto Earning Calculations intended to be in the Act of Change of the Second Tax Act of 1984, it can be calculated using the Input Tax Credit calculation guidelines set forth by the Minister of Finance.

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(8) The Input Tax cannot be credited according to the manner set in the paragraph (2) for the expenditure to:

a. The acquisition of tax or service taxes before the businessman was confirmed as a businessman with a taxable tax;

b. Acquisition of Goods or Services Tax is not directly related to the business activities;

c. the acquisition and maintenance of motor vehicles, jeep, station wagon, van, and kombi;

d. The use of non-tangible Taxes or utilization of taxpayer services from outside the Customs Area before the businessman was confirmed as a Taxable Businessman;

e. The acquisition of a tax or service tax is a tax on the tax bill;

f. The acquisition of Goods and Services for Tax and Intax Services does not comply with the provisions referred to in Article 13 of the paragraph (5);

g. Utilization of the Intangible Tax Goods or utilization of the Tax Authority from outside the Pabean Region that Faktur Pajamas does not meet the provisions as referred to in Article 13 (6);

h. The acquisition of a tax or non-tax service is charged with the issuer of tax provisions;

i. Tax Revenue is not reported in the Value Supplemental Tax Notice, which is found at the time of the examination.

(9) The Input Tax may be credited but uncredited

with the Output Tax on the same Tax Term, it may be credited in the subsequent Tax Period no later than the third month after the end of the book year in question, as long as it has not been charged as a fee and no check yet.

(10) If by the end of the year the book exists excess Input Tax

as referred to in paragraph (4), then over the excess Tax Input could be submitted for a refund.

(11) For the Taxpayer Taxable in a Contracted Month

export the Goods There is a tax on which the tax revenue is available, as set forth in the case of paragraph (4) may be submitted for a refund in any tax period, as long as the Input Tax comes from the acquisition of the Goods and/or Services Tax of the Hitting Goods. Taxes are exported.

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(12) For the Taxable Employers in a Tax Period committing the submission of Tax Goods and/or the submission of the Income Tax to the Value Added Tax Officer, over the overage in Input Tax as it means In a verse (4) may be submitted for a refund in any Tax Period, as long as the Input Tax comes from the acquisition of the Goods and/or Services Tax of the Tax Goods and/or the Taxed Income that is handed over to the collector. Value Added Tax.

(13) The count and method of rebounting return Input tax

as referred to in paragraph (10), paragraph (11), and paragraph (12) is specified by the Director General of the Tax.

(14) In the event of a change in the form of an attempt or to merge the business

or the transfer of the company's entire activas (a) which is followed by the change of the entitled party to the Goods of Taxes, then a: The Input Tax for the diverted Tax and which

has been credited by the Taxpayer Involved who made changes in the form of business or by the Taxpayer Involved who was involved in a merger or by a businessman with a tax on which he was a taxpayer. diverted the entire company ' s assets, remains to be credited and should not be repaid by the Taxpayer of the Tax;

b. The Input Tax of the diverted and uncredited Tax Taxpayer of the Old Tax, may be credited by the new Taxpayer, as long as the Pajamas of Pajamas are accepted after a change in the form of business or The company is not a member of the organization.

14. The provisions of Section 10 are amended, so that it reads as follows:

" Section 10

(1) The Sales Tax of the owed Mewah Goods is calculated by multiplying the rate as referred to in Article 8, with the Basis for Tax Reintroduction.

(2) Sales Tax of the already paid Luxury Goods at the time

the acquisition or import of the Luxurious Tax goods, may not be credited with the Value Added Tax or Sales Tax for the collected Mewah Goods. Under this invitation.

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(3) Taxable Taxes who export Wealthy Taxable Goods may request a return to the Sales Tax for the Mewah Goods paid at the time of the acquisition of Luxury Taxes that are exported That. "

15. The provisions of Article 11 are amended, and in addition to the paragraph (3), paragraph (4), and

paragraph (5), so that Article 11 is all to be read as follows:

" Article 11 (1) Of which taxes occur at the time of the submission of the Tax Revenue

or at the time of the submission of the Income Tax or at the time of the import of the Tax Goods or at other times specified by the Minister of Finance.

(2) In terms of payment being accepted before the submission of the Goods

Tax or before the submission of the Income Tax, when tax returns are at the time of payment.

(3) For the utilization of the intangible Taxpayer Goods from outside the Area

Customs as referred to in Section 4 of the letter d and the utilization of the Income Tax from outside the Area Customs as referred to in Article 4 of the letter e, the tax on which the Tax or Services Tax is entered is utilized within the Pabean Region.

(4) At the commencement of the utilization of the intangible Goods or

The Income Income Tax from outside the Customs Area by private persons or bodies within the Pabean Region is set by the Minister of Finance.

(5) In terms of payment is done before the start of utilization

The Goods Taxpayer does not Whether or not the tax is in the way of God, it will be a tax on the Day of the Day of the Taxation. upon payment. "

16. The provisions of Article 12 of the paragraph (1), paragraph (2), and paragraph (3) are changed, and plus

with paragraph (4), so that Article 12 is all to be read as beriku:

" Section 12

(1) Employers With Taxable-owed Tax in residence or place

the position and place of the venture activities performed or any other place set forth by the Director General of Tax.

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(2) At the written request of the Employers Tax, the Director General of Tax can assign one or more places as a debt tax place.

(3) In terms of imports, the taxes are in place of the Hitting Goods

The tax is inserted and levied through the Directorate General of Customs and Excise.

(4) For persons or persons who utilize the Goods Taxpayers

intangible and/or Services Tax from outside Pabean Region in Derah Pabean As defined in Section 4 of the letter d and the letter e, tax is in place where people are. It is private or agency listed as Wajib Tax. "

17. The provisions of Article 13 of the paragraph (1) to the paragraph (7) are changed, and the paragraph (8)

is removed, so that Article 13 is made entirely as follows:

" Article 13 (1) Taxpayer of Taxes is required to create a Tax Faktur for any

The submission of the Goods to Tax as referred to in Article 4 of the letter a or the letter f and for any submission of the Income Tax as referred to in Article 4 of the letter c.

(2) Deviates from the provisions as referred to in paragraph (1),

The Taxable Businessman may make one Tax Faktur covering the entire submission made to the buyer of the Goods Tax or the same Tax Beneficiaries for a month of tawim.

(3) If payment is received before the submission of the Tax Hit

or before the handover of the Income Tax, Faktur Tax is made at the time of payment.

(4) During the creation of form, size, procurement, tata the way of delivery,

and the layout of the correcting Faktur Tax is set by the Director Tax General.

(5) In the Tax Faktur should be noted about

the submission of the Goods Tax or the submission of a Tax Hit Service covering: a. Names, addresses, Taxpayer Subjects, as well as numbers and dates

The employer of the Taxable Businessman who handed out the tax on taxes or the Tax Services Tax;

b. Name, address and the subject of the Tax Taxpayer Taxpayer or the beneficiary of the Tax Service;

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c. Type, type, quantum, unit price, amount of Jual Price or Reimburse, and price cuts;

d. Value-added Value Taxes; e. Sales tax on luxury goods levied; f. Date of submission or date of payment; g. Number and date of the making of the Tax Faktur; h. Name, title, and sign of the right to sign Faktur

Tax.

(6) The Director General of Tax may assign certain documents as Tax Fakes

(7) Taxable Employers may create a Simple Tax Faktur which

its terms are set by the Director General of Tax. "

18. The provisions of Article 14 are amended, so as to be read as follows:

" Article 14

(1) Private persons or unconfirmed bodies as Taxable Employers are prohibited from making a Tax Faktur.

(2) In case the Tax Fakes have been created, then a person or entity

as referred to in the paragraph (1) must provide the amount of the tax set forth in the Tax Inform to the State Kas. "

19. The provisions of Section 15 are deleted. 20. The provisions of Article 16 are deleted 21. Adds a new BAB between the BAB V about the Time and the Tax Place

owed and the Tax Counting Report and the BAB VI on Other Terms, which are used as the BAB VA on Special Terms, which reads as follows:

" BAB VA

SPECIAL PROVISIONS "

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22. Add 4 (four) new provisions between Article 16 and Section 17 as Section 16A, Section 16B, Section 16C, and Section 16D in the VA Chapter on Special Conditions, each of which reads as follows:

" Section 16A

(1) the taxes owed to the submission of the Goods to Tax and/or

the submission of the Income Tax to the Value Added Tax collector, levied, tuned, and reported by the Value Added Tax collector.

(2) The order of the polling, deposit, and tax reporting by

The Value Added Tax collector, as referred to in paragraph (1), is specified by the Minister of Finance.

Article 16B

(1) With Government Regulation may be specified that the debt tax

is not levied in part or whole, both for a while time or for eternity, or be exempt from the imposition of taxes, for: a. activities in a particular region or a specific place within the Area

Pabean; b. The submission of certain Taxes or Representation of the Services

A certain tax; c. import of certain taxable goods; d. Utilization of the Taxable goods may not be intangible from outside

The Pabean Region within the Pabean Region; e. Utilization of certain taxable services from outside the Pabean Region in

in Derah Pabean.

(2) The Input Tax paid for the acquisition of the Goods and/or the Taxpayer Payable of Services is not tax-tax. Value Added, may be credited.

(3) The Input Tax paid for the acquisition of the Tax Goods

and/or the acquisition of the Tax Payable Services for its submission is exempt from the Value of Value Added Tax, not credited.

Section 16C

Value Added Tax is imposed on its own building activities Which is not in the company's environment or employment by a person or entity whose results are used alone or used by other parties whose limits and methods are established by the Minister of Finance.

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Section 16D

The Value Added Tax is imposed on the submission of assets by Employers Who Are Taxes that according to the original purpose of the asset is not to be purchased, as long as the Value Added Value Tax is paid on When the device can be credited.

23. The provisions of Article 17 are amended, so that it reads as follows:

" Article 17 of the matters concerning the understanding and order of the way of voting with regard to the implementation of this Act, which is not specifically governed in this Act, Apply the terms of the General Terms and Conditions of Taxation as well as other laws. "

Article II

With the enactment of this Act: a. delay of the Value Added Tax payment and the Top Sales Tax

The Luxury Goods that have been granted prior to the enactment of this Act, will end in accordance with the term of the delay that has been given, at the latest of the 31st December 1999;

b. Value Added Tax and Top Sales Tax

For business in oil and gas mining, public mining, and other mining by contract for results, contract contracts, or cooperation agreements Mining business may not be used for any other use of the Cloud Service, as well as the following terms: Contract Works, or the mining magnate cooperation agreement is over.

Article III

This Act may be called "The Act of Change of Tax Act of the Value of 1984 Value."

Article IV of the Act came into force on 1 January 1995.

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For everyone to know it, ordering this invitation invitation with its placement in the State Sheet of the Republic of Indonesia.

Passed in Jakarta on 9 November 1994 PRESIDENT OF THE REPUBLIC OF INDONESIA ttd S O E H A R T O was invited in Jakarta on 9 November 1994 MINISTER OF STATE SECRETARY OF STATE OF THE REPUBLIC OF INDONESIA ttd M O E R D I O N O

SHEET OF STATE OF THE REPUBLIC OF INDONESIA IN 1994 NUMBER 61

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EXPLANATION OF

REPUBLIC OF INDONESIA LEGISLATION

NUMBER 11 IN 1994

ABOUT

CHANGES TO THE 1983 LAW NUMBER 8 ON THE VALUE-ADDED TAX OF GOODS AND SERVICES AND SALES TAX UPPER LUXURY

U M U M State of the Republic of Indonesia is a legal state based on Pancasila and the Basic Law of 1945 which upholds the rights and obligations of each person, therefore placing taxation as the embodiment of one obligation of statehood in order to be carried out nationwide as a role and The public in financing the building In accordance with the provisions of Article 23 of the paragraph (2) of the Basic Law of 1945, the taxation provisions which are the cornerstone of the tax poll are established with the Act. Law No. 8 Year 1983 on the Supplemental Tax of Goods and Services and Sales Tax of the Luxury Goods in effect since 1984, in lieu of the 1951 Sales Tax, is the legal basis in imposition Taxes on consumption in the country. With economic social development as a result of national development and globalization in many fields, it is realized that many forms of activity that aspect of their exposure have not been regulated or are not sufficiently regulated in Law No. 8. In 1983. In addition, the Act has not fully housed the mandate in the 1993 State Haluan Great Line Line. Therefore, it is time that it is time to fine-tune the Act No. 8 of 1983. By adhering to the principle of legal certainty, justice, and simplicity, and the ability of the people, then the direction and purpose of the Act of Number 8 of the Year 1983 is as follows: a. Towards the nation's independence in State financing and development financing that

its primary source comes from tax receipts; b. It provides legal and judicial certainty to the public in participating in the

financing of development according to its ability; c. Creating an economic climate that supports increased capital cultivation,

pushed for export, pushed the creation more new jobs, supported

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The preservation of the environment, supporting the development of national businesses primarily small and traditional enterprises and supporting other policies;

d. Control the unproductive consumption patterns in society; e. Simple and simple tax-tax action so that it can push

the compliance of Tax Taxes; f. Supporting the creation of an increasingly capable and cleaner taxation apparatus,

improving services to Wajib Tax including simplification and ease of procedure in fulfillment of taxation obligations, increased scrutiny over the implementation of the fulfilment of such tax obligations, including the increase in enforcement of applicable law provisions.

By landscape in the direction and purpose of the refinement, then in the refinement of the Act No. 8 of the Year 1983 required to rearrange the provisions of the above consumption tax. country, with its points as follows: a. In accordance with its system, the Value Added Tax Act and the Top Sales Tax

The Mewah Goods constitutes a single entity as a tax on consumption within the Pabean Region, whether consumption of goods and services consumption;

b. With consideration of economic, social, and cultural circumstances, not all types of goods and

services are subject to Value Added Tax; c. The Value Added Tax is applied only to the addition of its value only and levied

several times on the various eyes of the company's line of lines; d. Value enhancers are created due to the use of production factors on any of the lines

the company in generating, channeling, and trading goods or in delivering service services;

e. All costs associated with generating, channeling, and trading

items or in providing services are an additional element of value that is the basis for the Value Added Tax imposition;

f. In an effort to achieve a tax burden balance between the people who are

low-income with high-income communities and in the effort to control unproductive consumption patterns in society, then the top Submission and/or for the import of tangible goods, in addition to a Value Added Tax, also charged with the Sale of Mewah, which is only collected at the source, or at the time of imported goods;

g. Sales tax of Luxury Goods cannot be imposed on its own without a Tax

Additional Value Added and imposed only once;

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h. The Value Added Tax rate that applies to the submission of a Tax Hit or the submission of a Tax-Binding Services is a single rate, easily in its implementation and does not require a list of goods-type or service-type with the rate of which different;

i. The Sales Tax Rate of Luxury Goods does not subscribe to a single-rate system and is applied

in accordance with the group of goods charged with the Sale of Mewah Goods; j. In order to encourage exports in particular the export of non migas, over the export of the Goods

Taxes are taxed at a rate of 0% (zero percent). Therefore, the Value Added Value Tax due to the acquisition of the Tax Goods and/or the acquisition of the Tax Payable Income contained in the exported Tax Goods may be compensated or requested back;

k. Persons or persons who produce goods, import goods, trade

goods and/or submit services performed within a company's environment or work is Pegventure. Employers who carry out the surrender of goods and/or the submission of services that are taxed are Employers Of Taxes;

l. The Taxable Businessman is required to report his efforts and have a Number

The Strengthening Businessman is Tax, except for the Small Entrepreneans whose borders are set to be the Finance Minister. However, in order not to impede its business activities, the Small Businessman Was Also Granted The Freedom Of Choice To Be Confirmed As A Taxable Businessman and Had A Tax Amplifier With A Tax (d) Taxpayer;

m. Tax imposition is tedious based on the Faktur system, so that the surrender of goods

and/or submission of mandatory services is made Faktur Tax as a proof of the delivery of goods and/or the submission of a debt owed by tax. Tax invoices are evidence of the tax levies for the tax-levied Employers may be counted by the amount of tax owed;

n. In an attempt to improve the Businessman's compliance Tax and in order

secure the receipt of the state, then certain persons or certain bodies or certain government agencies are appointed to levy, lease, and report on taxes In debt to the receipt of the tax, or the receipt of the tax, the Taxpayer of the Taxpayer, though in the nature of the obligation of the voting, the deposit, and the tax reporting are on the Employers Of Taxes that make the delivery of the goods. Taxes or Services are in those taxes;

o. Taxable Employers are only required to pay the State the difference between Taxes

Additional Value Added from the buyer of the Tax Retailer and/or the beneficiary of the Income Tax with the Value Added Value Tax paid to the seller of the Goods Taxable and/or Services Tax (s);

p. Input tax paid for the acquisition of Modal Goods can be credited as

acquisition of the Goods and/or Taxable Services used for activities

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A tax-owed effort, and against the Taxable Businessman under the terms of the Second Amendment Act 1984 Income Tax is charged with the use of Norma. The calculation is enforced by the Special Input Tax Credit;

q. In terms of the Value Added Tax paid by the Taxpayer I turns out to be more

greater than the Value Added Tax is levied, then the excess Income Tax is compensated while the return is only the overage. Value-added Tax for Tax Time at the end of the year of the Taxpayers ' book Taxpayers are concerned. If such taxes are due to export or because of the Value Added Tax collector, then the excess tax can be requested back in any Tax Period;

r. To further enhance the embodiment of justice in tax burden, improve

increase in capital cultivation, drive increased exports, create more new jobs, improve the preservation of the environment, and policy. -Other policies, need to be given special treatment. Nevertheless, in providing such treatment must remain firmly held in one of the principles in the taxation Act, which is enforced and prepared equal treatment of all Taxes or against cases in the field. taxation which on its nature is the same as adhering to the applicable laws. Therefore any provision of the taxation in the field of taxation if it is absolutely necessary must remain in reference to the rule above and need to be maintained. In order that he may not deviate from his mind, and in his word, The ease. The purpose and purpose of the purpose is to make it easier for the success of the sectors of economic activity that are high priority on a national scale.

ARTICLE BY ARTICLE I 1 1 Section 1

The letter a

In question The Republic of Indonesia in which the Customs Law is the territory of the Republic of Indonesia which includes land, water, and air space on it as well as certain places in the Exclusive Economic Zone and the Continental Shelf.

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The letter b referred to intangible goods is among other rights to the Trademark, Patent, and Copyright.

The c c is essentially all goods subject to tax, unless otherwise specified by Invite-invite This.

Letter d

1) Which is included in the sense of the submission of the Goods Tax: a) Agreement intended in this provision includes sale, exchange

exchange, purchase in installments, or other agreements that result in the submission of property rights.

b) The tax of the Taxable Goods may also occur. because of a buying lease agreement or a lease agreement for effort (leasing). In the event of a handover due to a leasing agreement for effort (leasing) is a handover caused by a leasing agreement to venture (leasing) with the right of an option. Although the transfer or submission of rights to the Goods has not been done and the payment of the sale of Jual Goods is done in stages, but due to the mastery of the Goods or from the lessor to the lessee, then this Act determines that the submission of the Taxable Goods is considered to have occurred when the agreement was signed, unless the extent of real control over the Goods has been given to the end of the agreement. It happened earlier than the agreement.

c) Whether an intermediary trader is a person or a body that is in a company's environment, or a job by its own name, a covenant or a bond over and for another person's liability, with a reward or a reward. Certain, like commissioners. The auctioneer here is the government's auctioneer, or the government appointed by the government.

d) its own use is defined as the use for the benefit of the self-businessman, caretaker, or employee. Whereas the gift of free is defined as a given without payment, such as a provision of goods for promotion to a relationship or buyer.

e) Supplies of the Goods and assets which the original purpose is not. To be sold, which remains at the time of the company's disbandment, equated to its own use, thus being considered the submission of the Goods to the Tax. Specifically for activities that are not intended to be used for such purposes, only the Value Added Tax is charged when meeting the requirements, namely that the Value Added Value Tax (s) paid at the time of the performance can be credited.

f) If a company has more than one debt tax place, i.e., the place of the transfer of the Goods to the other, whether as central or as a subsidiary, then this Act considers the transfer of the goods to be used in the United States. The taxable goods between these places are

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The Surrender Of The Goods To The Tax. Branches in this provision are included among other business locations, representatives, marketing units, and the like.

g) In terms of consignment, the Value Added Value Tax is already paid on the time of the Tax Revenue. The person in question is left to be credited with the Output Tax on the Tax Period for the transfer of the Cloud Service. Otherwise, if the item is not sold and it is decided to be returned to the owner of the taxpayer, the businessman who accepts the leave may use the provisions of the return of the tax (retour). as referred to in Article 5A of this Act. The Submission Of The Taxpayer was consigned by Small Employers, in accordance with the provisions of this Act, not subject to the Value Added Tax.

2) Which is not included in the notions of the submission of the Tax Hitting as

It is in number 2 as follows: a) Quite clear b) In terms of the Taxable Employers have more than one place of effort, whether

as the center and the company's branches, and the Employers have obtained the approval of the sovereign's debt tax. From the Director General of Tax, then the transfer of the Goods to the Tax from one place to the other (the center to the branch or vice versa) is considered to be non-transferable in the sense of the transfer of Goods, except for the transfer of the Goods. Taxable goods between places of debt.

d) In the event of a change of form attempt or integration of an entire company's activities resulting in the change of the right to the Tax Goods, then the event is treated as a result of the submission of the Tax Hit.

Letter e

In terms of services include transit services, services services, rental services, entertainment services, travel bureau services, hospitality services, notary services, attorney services, accounting services, consulting services, and office services. Administration. The meaning of services includes services that are performed to produce goods due to orders with materials and instructions from the order. For example, a tailor who only accepts orders makes clothes without providing material. Since the material is provided by a device, the tailor is considered to be merely a delivery of the services in return for which the sewing wages are requested or received from the order or the customer.

The letter f

Basically all services are imposed. taxes, unless otherwise specified by this Invite.

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The use of the Taxable Services Tax for its own benefit or granting of the Services Tax is freely included in the sense of the submission of the Tax Service, with consideration to maintain the treatment of the As is the use of the Tax Goods for its own benefit or the submission of goods for free.

The letter h

Quite clearly the letter i

Quite clearly

The letter j In notions trade including trade-swap activities.

Letter k

Employers can be shaped An individual or body business that can be limited liability, a commander's company, State or Regional Enterprises with name and in any form, fellowship, company, or other association, firm, conglomerate, cooperative society, the foundation, the institution, the form of a fixed effort, and other forms of effort. Employers ' understanding is restricted to private or body-doing business activities in a company's environment or work. In terms of government agencies conducting business activities that are not in order to carry out the general duties of the government, then the government agencies are in the sense of other forms of business and are treated as Employers.

The letter l

The Small Employers in the Act are based on the amount of gross circulation (turnover) in a year that is allowed to be confirmed to be a Taxable Businessman. If Being A Businessman is Tax, then the rights and obligations are the same as the Employers in general.

The letter m

The change of shape or nature of the goods occurs because of it or does it a processing process using one or more production factors, including activities:-assemble:

merge the loose parts of a item into half-a-goods or so, such as assembing cars, electronic goods, household furnishers, and so on;

-cooking: cultivating goods by heating. The heat heat includes boiling, burning, smoking, baking, and frying, either mixed with other ingredients or not;

-mixing:

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unifying two or more elements produces one or more items;-packing:

placing an item into an object protecting it from damage and/or to increase the strength of the The installer;

-bottling: inserts a drink or liquid object into a closed bottle according to a specific way;

-mining: take the source of natural wealth from the surface or from within the ground, both on land and at sea;

-providing food and drink carried out by catering efforts; and other activities that can be intered with activities That, or telling people or other bodies to do such activities.

The letter n

To calculate the amount of the tax owed, there is need for a base of Tax Reintroduction. In terms of the application of the Jual Price or Reimburse or Import Value or the Export Value will incur injustice or because the Price of the Jual or Gatian is difficult to establish, then the Minister of Finance may determine the Other Value as the basis for the Charge of Taxes.

Letter o

The entire requested charge should be requested by the seller relating to the submission of the Tax Hit such as shipping costs, warranty fees, commissions, insurance premiums, installation fees, engineering assistance costs, and Other expenses, included in the Jual Price. Not included in the Jual Price is the Value Added Tax and the Sales Tax of the Mewah goods collected at the time of the submission of the Tax Goods. Deductable from the Jual Price is a cut of prices such as cash or rabat, as long as it is still within the limits of good merchant customs, and is listed in the Tax Faktur. If Employers are in addition to publishing a Tax Faktur also publishes a sales invoice, then the discount that is listed in the Tax Faktur is also the price cut listed in the sales invoice. Not included in the definition of a price cut is a bonus, a premium, a commission, or another service, which is given in order to sell the Goods for Tax.

The p

It is pretty clear

The value of the Import Value is the basis for the introduction of the tax. Tax is the price of an import or Cost Insurance and Freight (CIF) as the basis for the import calculation plus all costs and other levies according to the provisions of the Customs Law.

The letter r

In question Buyers include state institutions.

Letter s

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In question with the recipient of the service including state institutions.

The letter t is quite clear.

The letter u Buyer the Goods Tax, the beneficiary of the Income Tax, or the importation of the Income Tax pays the Additional Tax The value and the right to receive evidence of tax levies. The Supplemental Value Tax is the Input Tax for the buyer of the Goods for Tax or Taxpayer Money or the Importer of the Tax, which is status as a Tax Reseller.

Letter v

The Employer. Taxes that surrender the goods or services to the Cloud Service will be required to collect the value-added tax. The tax levied by the Employers is this so-called Output Tax.

The letter w

Export value can be known from export documents, for example the price listed in the Export Goods Notice (PEB).

The letter x

In order to improve the Businessman's compliance Tax in carrying out taxation obligations as well as in order to secure the acceptance of the state, certain persons, certain bodies, or certain government agencies may designated as the Value Added Tax collector.

The number 2 Article 2

paragraph (1) The influence of the special relationship as referred to in this Act is that the lower price is likely to be lower than the market price. In this case, the Director General of Tax has the authority to adjust the sale Price or Reimburse into the Base of the Tax Introduction with the prevailing market price of the free market.

Verse (2)

The preferable relationship between Employers With Taxes with the parties receiving the submission of Tax and/or Taxable Services may occur due to the reliance or attachment of one to another which is due to:-the ownership or inclusion factor;- control through management or use of technology. In addition to the above, the special relationship between persons may also occur due to the connection of blood or due to marriage.

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a) A special relationship is assumed to exist in the case of an ownership relationship with a capital inclusion of 25% (twenty-five percent) or more, whether or not directly or indirectly. For example, if it is PT. A total of 50% (50%) of the shares of PT. B, possession of a stake by PT. It is a direct inclusion. Next time, if PT. It has 50% (fifty percent) of PT shares. C, then PT. A as a shareholder of PT. B) indirectly has the inclusion of the PT. C by 25% (twenty-five percent). In that case, between PT. A, PT. B, and PT. C is considered to be a special relationship. If it is PT. It also has 25% (twenty-five percent) of PT shares. D, then between PT. B, PT. C, and PT. D is considered to be a special relationship. Such an ownership relationship may also occur between personal and body

b) The relationship between such employers as described in the letter a may also occur due to mastery through management or use of technology, Neither does it have an ownership relationship. A special relationship is considered to exist if one or more companies are under the same control of the businessman. Likewise, the relationship between several companies that are in the possession of the same businessman.

c) The relation of the blood family in straight line of descent one degree is father, mother, and child, whereas The blood of the family is in the bloodline to the side of one degree with the brother and sister. In a straight line of a degree are in-laws and stepson, while the relation of the family in the bloodline to the side of one degree is-in-law. If the husband of the wife has a treaty of separation and income, then the relationship between the husband and the wife is included in the understanding of the special relationship under this Act.

Figure 3

The provisions of Article 3 are governing. about the Businessman Han Businessman, removed and transferred to the Law on General Terms and Taxation.

Figures 4

Clear enough

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Number 5 of Section 3A

Verse (1) The businessman who performs the submission of Tax Goods and/or the submission of the Tax Officer in Pabean Region and/or does export of the Income Income Tax is required: a. I've Got A Businessman With A Tax On Taxes; b. Levy of debt; c. provide a Value Added Value Tax that still must be paid in terms of Tax

Output is greater than the credited Input Tax, as well as paying the Sales Tax for the owed Mewah Goods;

d. reported a tax count.

Verse (2) Small businessmen are excluded from the obligation to carry out this Act. However, if the Small Employers choose to be confirmed to be a Taxable Businessman, then this Act applies entirely to the Small Employers.

Verse (3)

The Value Added Tax owed to the utilization of the goods Intangible taxes or taxable services, from outside the customs area, must be levied by a person or body that uses the intangible tax or service of the taxpayer.

The number 6 Article 4

The letter of a Surrender of the goods the tax charge must comply with the terms as follows: -tangible items that are submitted are Tax Items,-the intangible goods which are submitted are Tax Goods not

tangible,-submission is performed within the Pabean Region,-submission is carried out in the enterprise environment or the Employers job

concerned.

The Tax b letter is also levied at the time of import of goods. The poll was conducted through the Directorate General of Customs and Excise. In contrast to the submission of the Goods to the Tax on a letter a, then anyone inserting the Taxes into the Customs Area regardless of whether or not it is done in the company's environment or its work or not, it remains taxed.

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Letter c

Repayment of tax-owed services must meet the following terms:-the services handed over are the Income Tax Services,-the submission is performed within the Customs Area,-the submission is carried out in the The company's environment or the Employers job

is concerned.

Letter d To be able to provide the same tax imposition with the import of Tax Goods, then for intangible tax items derived from outside the Pabean Region utilized within the Customs Area are also taxed. For example, businessman "A" in Jakarta acquired the rights to use the brand businessman "B" in Hong Kong. Upon utilization of the brand by the "A" Employers in the Pabean Region, the Value Added Value Tax.

The letter e

The services derived from outside the Pabean Region utilized within the Pabean Region are taxed based on The law. For example, the businessman with the "C" Tax in Surabaya used the Income Tax Services of the "B" Employers based in Singapore. At the utilization of the Tax Service, the Value Added Tax owed.

The letter f

The Surrender of the Tax Goods from within the Pabean Region to the outside of the Pabean Region is taxed according to this Act.

The number of 7 Article 4A

Establishing the type of goods that are not subject to a Value Added Tax with Government Regulation is based on the following items groups: a. Agricultural products, plantation products, forestry results, which are picked directly, taken

directly, or are tapped directly, from its source, such as rice-padian, palm oil, rubber; b. crop goods, hunting/capture, or captivity, taken

directly from the source, such as a beef cut, poultry; c. goods of capture or cultivation of fisheries, taken directly from

sources, such as fish Tuna, cucumber, shrimp; d. Mining and drilling goods, which are taken directly from the source, such as

crude oil, salt; e. The essential items needed by the people were much needed, such as rice,

the salt of beryodium; f. some types of goods, because to avoid multiple tax imposition with which

is levied by the Local Government, e.g. the Development Tax I and the Spectacle Tax; g. valuable letters;

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h. electric, except for luxury housing; i. The clean water is channeled through the pipes (PAM water). The designation of a type of service that is not subject to a Value Added Tax with Government Regulation is based on the following services groups: a. services in the field of medik health care, such as a general doctor, a specialist doctor; b. services in the field of social services, such as orphanages, funeral services; c. services in the field of mail delivery; d. services in the fields of banking, insurance, and rent for effort with the rights of the E option. services in religious fields, such as granting sermons or preaching; f. services in the field of education; g. services in the field of art, such as the staging of traditional art; h. services in the field of broadcasting, such as radio and television broadcasting that are not advertising; i. services in the area of public transport, such as public transport on land and at sea; j. services in the field of labor, such as the services of hosting exercises for the workforce; k. services in the field of hospitality; l. public telephone service coin-box and telegram service.

Figures 8 Article 5

Verse (1) With consideration that: -the need for a tax burden balance between low-income consumers

low with high-income consumers,-the need for a consumption pattern control over the Belonging To

Luxury Goods,-the need for Protection against small or traditional manufacturers, it is necessary to secure the acceptance of the state, then on the handover of the Goods of the Expensive Tax by the manufacturer or for the import of the Luxurious Tax goods, in addition to being charged. Value-added tax, also charged with the Sales Tax of Mewah Goods. Sales Tax (of IBM) for the Luxury Goods of the Luxury Goods of the Luxury Goods of the Luxury Goods that is not paying attention to who imports the Goods and is not paying attention to whether or not the import is carried out on Just once. In addition, the sale of the Top Sale Goods to a transfer of the Luxurious Tax-Goods does not notice whether or not a part of the Taxable Goods have been imposed or not imposed on Top Sales Tax. Luxury items on previous transactions.

Verse (2)

The general understanding of Input Tax only applies to Value Added Tax and is not subject to the Sales Tax of the Luxury Goods. Therefore, the Sales Tax for the unpaid Luxury Goods cannot be credited with the Sales Tax

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Top of the debt-indebted Luxury. Thus, it is the only thing that can be used for a single time. the submission by Pabrikan or the Taxable Merchandise Manufacturer is Mewah,

or b. The importation of the taxable Goods is a luxury. Submission at the next level is no longer taxed.

Figures 9 Section 5A

In the event of the Retour Tax is turned out to be returned (retour) by the buyer, then the Value Added Tax and Sales Tax of the Mewah Goods From the Cloud Service, the Cloud Service can be used for the following: The Output Tax And The Sales Tax On The Entrepreneur ' s Debts Owed

Hit The Sales Tax, b. The Input Tax From The Businessman is a buyer's Tax, in the case of the Input Tax on the Goods

The returned Tax has been credited, c. Expenses or possessions for the Employer of a buyer, in the event of a tax on the Goods

The returned tax has been charged as a fee or has been added (dicapitalized) in the price of the acquisition.

The number 10 Section 6

Verse (1) Clear Enough

Verse (2)

In this provision, the tax is the Value Added Tax or the Value Added Tax and the Sales Tax of the Luxury Goods.

Verse (3)

Enough clearly the number 11 Article 7

Verse (1) Is clear enough

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Verse (2) The Value Added Tax is a tax imposed on the consumption of Tax Goods within the Customs Area. Therefore, the Revenue is exported or consumed outside the Pabean Region, subject to the Value Added Tax with a 0% (zero percent) tariff. Tariff imposition of 0% (zero percent) does not mean the release of Value Added Tax imposition. Thus, the paid Input Tax of exported goods remains credited.

Verse (3)

Based on the consideration of economic development and/or increased funding needs for development, the Government is given Authorization to change the Value Added Tax rate into a low rate of 5% (five percent) and as high as 15% (fifteen percent) by staying on the principle of a single tariff. The rate change is calculated in this paragraph, found by the Government to the House of Representatives in the course of the discussion and drafting of the State Budget and Shopping Budget.

Figures 12 Section 8

Verse (1) Tarif Tax Sale of Luxury Goods can be specified in some tariff group; that is the lowest tariff of 10% (ten percent) and the highest tariff of 50% (fifty percent). The difference between those rates is based on the clustering of the Luxurious Tax of Goods, which for its inclusion is also the Sales Tax for the Mewah Goods as referred to in Article 5 of the paragraph (1).

Verse (2)

The Sales Tax of Mewah Goods is a tax imposed on the consumption of Luxurious Taxes in the Customs Area. Therefore, the Luxury Taxes that are either exported or consumed outside the Pabean Region, are charged with the Sale of Mewah Goods at a rate of 0% (zero percent). Sales tax of luxury goods that have been paid for the acquisition of the Exported Tax of Goods that are exported may be requested again.

Verse (3)

By reference to the considerations as set forth in the Explanation of Section 5 of the paragraph (1), then the grouping of items affected by the Sale of Mewah Goods is primarily based on the level of the community's ability to use those items, in addition to the value of the item. For the people in general. In respect of that, the high tariffs are imposed on goods that are only consumed by the high-income society and the goods that are conditioned need to be restricted. In terms of the much-consumed goods, many people need to be worn

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The Sales Tax of the Luxury Goods, then the rate used is low rates.

Verse (4)

Quite clear

Figure 13 Article 9

Verse (1) The way the debt tax is calculated is by multiplying the amount of Jual Price, Reimburse, or Import Value with a tax rate as specified in Article 7 of the paragraph (1). This debt tax is the Output Tax, which is levied by the Employers Tax.

Example: a. Businessman With Tax "A" sells Cash for Tax Goods at a Jual Price of Rp

25.000.000.00. Value-added Value Added = 10% x Rp 25.000.000.00 = Rp 2,500,000.00 The value-added tax of Rp 2,500,000.00 is the Output Tax, which is levied by the Taxpayer in Tax "A"

b. The businessman with the "B" Taxes performs the transfer of the Income Tax Services by acquiring

Replacement of Rp 20,000.000.00. Value-added Value Tax = 10% x Rp 20.000.000.00 = Rp 2.000.000.00 The Value Added Tax of Rp 2,000.000.00 is the Output Tax,

which is levied by the Employers "B" Tax C. Someone imported Taxes from outside the Pabean Region with Import Value

Rp 15.000.000.00. Value-added Value Tax levied through the Directorate General of Customs and Excise = 10% x Rp 15,000.000.00 = Rp 1,500,000.00

Verse (2)

The Input Tax has been paid by the Employers ' Tax on the time of the acquisition or import of the Goods Taxes or acceptance of the Income Tax can be credited with the Output Tax Picked Up By The Taxes of Tax on the time of handing out the tax on taxes or the tax-hit services. The input of the input tax on the Output Tax above is done in the same Tax Age.

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paragraph (3) the difference referred to in this paragraph shall be subject to the State Kas as set forth in the Law on General Terms and Taxation Terms.

Verse (4)

The Input Tax referred to in this paragraph is the recredited Input Tax. It may occur in a Tax Period that the Input Tax can be credited with greater than the Output Tax. The excess of such input taxes may not be requested back, but may be compensated in the next Tax Period. However, if the company is dissolved before the book year ends, then the excess pay may be requested back at the time of the company's disbandment. Return of the excess payment is only given after the inspection.

Example: Tax Period May 1995: Output Tax = Rp. 2.000.000.00 Input Tax = Rp. 4,500,000.00 (-) More pay Tax = Rp. 2,500,000,00 The more paid Tax cannot be requested back, but it can be compensated in the Tax Period of June 1995.

Tax Period June 1995: Output Tax = Rp. 3.000.000.00 Input tax which can be credited = Rp. 2,000.000.00 (-) Unpaid Tax = Rp. 1,000.000.00 More paid taxes from the Tax Age of May 1995 = Rp. 2,500,000.00 (-) More paid taxes June 1995 = Rp. 1.500,000.00

If the company was in June 1995 disbanding, then the excess tax payment in June 1995 could only be returned after the inspection.

Verse (5)

In this paragraph, it is referred to by the submission of the tax owed is the surrender of goods or services that comply with the provisions This legislation is subject to a Value Added Tax. The Taxpayer in a Tax Age commits a debt-owed surrender and an undebted tax-debt, only crediting the Input Tax with respect to the debt-owed surrender. The tax-owed handover section must be known for certain from the bookkeeping of the Tax Taxpayer.

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Example: Taxable Businessmen do two kinds of submission:-tax debt submission = Rp. 25.000.00 Output Tax = Rp. 2,500,000.00-No tax debt = Rp. 10,000.000.00 Output Tax = Rp. NIHIL Input taxes paid for the acquisition:-Goods and Services Tax-Hitting that

related to the handover of the tax owed = Rp. 1,500,000.00

-Goods Hitting Tax and Services Tax-related undebunking tax = Rp. 800.000.00 According to this provision, Input Tax which can be credited with the Output Tax of Rp 2,500.000.00 only amounted to RP 1,500,000.00.

Verse (6)

In this paragraph, the tax owed handover is the handover of goods or services in accordance with the provisions of this Act, charged with the Value Added Tax. In the case of the Input Tax for the submission of the tax debt cannot be known for certain, then the way the Input Tax creditor is calculated based on the guidelines set by the Finance Minister, which is intended to provide ease and The Businessman has a Tax. The Finance Minister may bestow the authority to assign such guidelines to the Director General of the Tax.

Example: Employers for Tax do two kinds of submission: -Tax debt transfer = Rp. 35.000.00 Income Tax = Rp. 3.500,000.00-No tax debt = Rp. 15.000.00 0.00 Output Tax = NIHIL The input tax is paid for the acquisition of the Goods and Services Tax-related Goods with the overall submission of Rp 2,500.000.00, while the Input Tax relating to the submission of the tax debt cannot be known for sure. According to this provision, the Input Tax of Rp 2,500,000.00 is not entirely credited with the Output Tax of Rp 3,500.000.00.

Verse (7)

The Finance Minister may bestow the authority to establish the Input Tax crediting guidelines as contemplated on this paragraph to the Director General of Tax.

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Verse (8) The Input Tax is essentially able to be credited with the Output Tax, but for the expenditure as referred to in this paragraph, the Input Tax is not credited. The letter a

Clearly the letter b

In question directly related to the business activities is the expenditure for activities of production, distribution, marketing, and management. This provision applies to all areas of business. In order for the Input Tax to be credited, it must also be eligible that the expenses are related to the submission of the Value Added Tax. Therefore, even if an expense has been eligible for a direct relationship with the business activities, it is still possible that the Input Tax cannot be credited, i.e., if the expense is referred to as having nothing to do with the submission Value Added Tax.

The letter c is fairly clear

The letter d is fairly clear

The letter e Faktur The Simple Tax is the Tax Faktur as referred to in Article 13 of the paragraph (7). Because the Simple Tax is not included in Section 13 (5), the Simple Taxes are only a proof of Value Added Tax and cannot used as the basis for Input Tax Credit.

The letter f is pretty clear

The letter g is pretty clear

The letter h can happen Businessman Gets Tax, new pays the Added Value Tax for the acquisition or utilization of the Goods Tax or service tax was issued after tax provisions. The Supplemental Value Tax paid for such tax decree is not a credited Input Tax.

Letter i In accordance with the self assessment system, the Taxpayer of Tax is required to report all its business activities in the Letter Value Added Tax In addition, to the Taxable Businessman has also been given the opportunity to perform a Value Added Value Tax Notice, so that it would be appropriate if the Input Tax is not reported in the Time Notices Letter. Value Added Tax is not credited.

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Example: In The Term Notice: Output Tax = Rp. 10,000.00 Input Tax = Rp. 8,000.000.00 Of Known Torture: Output Tax = Rp. 15.000.000.00 Input Tax = Rp. 11.000.000.00

In this case, the recredited Input Tax is not Rp 11.000.000.00 but remains at Rp 8,000.000.00, according to the reported Notice of Time. Thus, the calculation of the examination results: The Output Tax = Rp. 15.000.000.00 The Input Tax = Rp. 8.000.000.00 (-) Less Pay according to the examination result = Rp. 7.000.000.00 Less Pay per Notice Letter = Rp. 2.000.000.00 (-) Still less pay = Rp. 5.000.000.00

Verse (9)

This provision allows Employers Tax to credit the Input Tax with the Output Tax in the Inequal Tax Period, caused among others because the Tax Faktur is late Roger. The crediting of the Input Tax in the Unequal Tax is only permitted if it does not exceed the third month after the end of the book year in question. In the event the term has been exceeded, the crediting of such Input Tax may be performed through the actual Value of Value Taxpayer Notices. Both ways in which they can only be performed if the Input Tax is not charged as a fee or is not added to the price of the amount of the tax on the tax or in the relevant tax.

Clause (10)

The excess of the Input Tax in a Tax Term, in accordance with the provisions of the paragraph (4), is compensated with the Output Tax in the next Tax Period. However, if the Input Tax surplus occurs in the Tax Period at the end of the book year, then the excess of the Input Tax may be asked for a return request (restitution).

Verse (11)

In order to encourage export, over the excess Input Tax as referred to in paragraph (4), caused by export, may be submitted for its return on any Tax period.

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Verse (12) Given the Output Tax that the Employers Tax should pick up the submission of Tax Goods and/or the submission of the Income Income Tax is levied by the Value Added Tax collector, so the Tax Input from the Goods and/or Services to the Taxpayer Tax (s) that are paid for the Value of the Value Tax is a more paid tax, then upon the overage in the Input Tax as set forth in paragraph (4), which is due to tax collectors by a Value Added Tax collector, can be submitted for the return of the return on each Tax Period.

Verse (13)

Pretty clear

Verse (14) These provisions are intended to not burden the Value Added Tax of a company that performs a change in the form of an effort, or a merger of an effort, or a diversion The entire company's assets. As set forth in Section 2, the letter d), the submission of the Taxpayer Money in order to change the business form, or the merger of the business, or the transfer of the entire company's assets is not included in the submission. It's a taxable thing, so it's a: The Input Tax of the diverted Tax Goods and which has been credited by

The Taxpayer Who Switched The Taxpayer's Goods, should not be repaid by the Taxpayer.

b. The Input Tax of the diverted and uncredited Tax Employers Who Diverted The Tax's Goods, may be credited by the Taxpayer Who Received The Diversion of the Tax. As long as the Faktur Pajtur is accepted after a change in the form of an attempt or a merger or transfer of the company's assets.

Figures 14 Section 10

Verse (1) How to calculate the Sales Tax for the owed Mewah Goods is by multiplying the Jual Price or the Import Value with the tax rate as specified In Section 8.

Verse (2)

In contrast to the Value Added Tax raised at any given level, the Sales Tax for the Mewah Goods is only levied at the rate of submission by the Taxpayer Who produces the Goods It is a tax that is either a luxury or on the import of taxable goods that are considered to be of luxury. As such, the Sales Tax of the Luxury Goods is not a Input Tax so that it cannot be credited. Therefore, the Top Sales Tax may be added to the price of the Tax Hit in question or charged as a fee in accordance with the provisions of the Income Tax laws.

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Example: Taxable Employers (PKP) "A" importing Taxes With An Import Value Of Rp 5,000.00. Such Taxes, in addition to the Value Added Tax, are also charged with the Sale of Mewah Goods at a rate of 20%. Thus, the calculation of the Value Added Tax and the Sales Tax for the Mewah Goods owed to the importation of the Goods is:-Basic Income Tax = Rp. 5.000.000.00-Additional Tax Value 10% x Rp. 5.000.000.00 = Rp. 500,000.00-Mewah Sales Tax

20% x Rp. 5.000.00 = Rp. 1,000.000.00 Later, PKP "A" uses the Taxpayer Money as part of any other Taxpayer Money for which it is charged Add a 10% Value and Sales Tax of 35% Luxury Goods. In the case of the Sales Tax for the Mewah Goods that have been paid for such imported Goods cannot be credited, then the Sales Tax for the Mewah Goods of Rp 1,000.000.00 can be added to the price of the Tax Hit. generated by PKP "A" or charged as a fee. Later, PKP "A" sold the taxable goods he had made to PKP "B" at a price of Jual Rp 50,000.000.00. Therefore, the calculation of the Value Added Tax and the Sales Tax for the owed Mewah Goods is:-Basic Income Tax = Rp. 50,000.000.00-Value Added Tax 10% x Rp. 50,000.00 = Rp. 5.000.000.00-Sales Tax Of Mewah Goods. 35% x Rp. 50,000,000.00 = Rp. 17,500,000.00 In this example, PKP "A" may credit the Value Added Tax of Rp 500,000.00 above against the Value Added Tax of Rp 5,000.000.00. Sales tax on Luxury Goods by Rp 1,000.000.00 cannot be credited, either with a Value Added Tax of Rp 5,000.000.00 nor with the Sale Tax of Mewah Goods amounting to Rp. 17,500,000.00.

Verse (3)

Quite clear the number 15 Section 11

Verse (1) The Value Added Tax collector is essentially a acrual principle, meaning that the tax is in place at the time of the submission of the Goods Tax or at the time of the submission of the Services It is a tax or at the time of the import of the Tax Goods, although the surrender has not yet been fully accepted. In certain respects, the Minister of Finance can determine the other moment as a tax-tax time. The next time taxes are required in terms of when the tax is hard to set.

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or may incur injustice. When taxes are required, there is a change in the case of a change in terms of terms, which is to determine which conditions apply to a transaction letter whose terms are changed.

Verse (2)

In contrast to the terms of the terms of the transaction. In the event of a payment received prior to the receipt of the Tax or Receipt Of Tax, the tax revenue occurs at the time of receipt of payment. If payment is made in part or is an advance payment prior to the handover, the owed tax is calculated based on the payment of the portion or payment of the advance. Taxes owed at the time of partial payment or payment of the advance were taken into account with the taxes owed at the time of the handover.

Verse (3)

In terms of the person or persons using the Taxpayer Dollars Whether it is outside the Customs Area within the Pabean Region, or using the Income Tax Services from outside the Customs Area within the Customs Area, then the taxes occur at a time when the person or body starts to use the Goods. No tangible form or service is in the area of the Pabean Region. This is connected to the fact that the handing out of the Goods to the Intangible Tax or Services of the Tax is outside the Customs Area, so it cannot be confirmed as a Taxable Businessman. Therefore, when the tax break is no longer associated with the absorber, but is associated with the time of utilization.

Verse (4)

Quite clearly

Verse (5) Deviates from the terms as referred to in paragraph (3), in Payment is made prior to the start of the use of the intangible tax or service tax, in which tax returns occur at the time of payment. If payment is made in part or is the payment of the advance before the start of the use of the Intangible Tax or Services Tax, the debt is calculated based on a partial payment or payment of the money That face. Taxes owed at the time of partial payment or advance payment are taken into account with the taxes owed at the commencement of utilization.

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Figures 16 Section 12

Verse (1) The understanding of the Taxable Businessman in this paragraph is the Businessman who performs the activities referred to in Article 4 of the letter a and/or the letter c and the Businessman Taxable Which is the export of the Tax Goods as referred to in Article 4 of the letter f. It is important to note that for an entrepreneur who performs the activities referred to in Article 4 of the letter a and/or letter c, the understanding of the Taxable Businessman includes both the Employers who have been registered and have had the Businessman's Strengthening Number The Taxes as referred to in Article 3A paragraph (1) and the Businessman Who Are Supposed To Be Confirmed As Businessmen Are Taxable But Have Not Yet Had A Tax On The Businessman ' s Taxpayer. While specifically for the Employers who do export the Goods Taxpayer, The Understanding Of The Businessman's Tax includes only the Employers who have registered and have the Businessman's Confirmation Number of Tax-as referred to in Article 3A paragraph (1). If a Taxable Businessman has one or more places of business outside of residence or place of his place, then every such place is a tax haven, and the Employers for Tax are meant to register themselves. Got a Businessman With A Tax-hit Number. If the Taxable Businessman has more than one debt tax place in the working area of the one-office of the Directorate General of Taxes, then for the tax places it is sufficient to have one Booster Number of Businessman-in-Tax.

Verse (2)

If the Employers are taxable in tax on more than one place of venture activities, then the Employers in the fulfillment of their tax obligations may apply in writing to the Director. General Tax to choose one place or more as a tax haven. The Director General of the Tax before giving the decision needs to do an examination to convince the other that:-the cession of the Goods to the Tax or the surrender of the Services Tax for all

where the business activities are only done by one or more venture activities,-the sales administration and financial administration are organized centrally on

one or more business activities.

Verse (3) Pretty clear

Verse (4) Pretty clear

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Numbers 17 Section 13

Verse (1) Taxing Tax is mandatory for any Taxpayer Taxpayer, as the Tax Faktur is a proof that is a means of execution of an additional Tax Repayment mechanism Value. For any transfer of the Goods to the Tax or the submission of the Income Tax by Businessman Taxable must be made one Tax invoice.

paragraph (2)

deviate from the provisions as referred to by paragraph (1), to ease the burden The administration, to the Taxable Businessman, is allowed to make one Tax Faktur, which includes all the submission of a tax or a taxable service, which occurs during a month of tactim to the same buyer or the recipient of the Services. The same tax, the so-called Joint Tax Faktur. The creation of a joint tax invoice does not require Director General of Tax's permission.

Verse (3) See the explanation of Article 11 of the paragraph (2).

Verse (4)

Given in the world of venture made possible sales invoices done after the handover of the Goods to Tax or the submission of the Tax Taxpayer, then the Director General of Tax is authorized to set the moment Tax invoices must be made. Similarly, the Director General of the Tax is authorized to govern the uniformity of form, size, procurement, order of delivery, and the manner of the correcting of the tax-making Fakture. In this paragraph, you will be able to use the Cloud Service for the Cloud Service, as specified in the Order of the Cloud Service, and the terms of this section are subject to the terms of the For example, the procurement of a tax Faktur form may be held or printed on its own by the Businessman With the form, size, and other administrative technical requirements specified by the Director General of the Tax.

Verse (5)

Tax Fakes is a proof of tax levies and can be used as a means of crediting the Input Tax. Therefore, Faktur Tax should be correct, both formally and materially. The Tax invoice must be filled in complete, clear, correct, and signed by a company official appointed by the Taxpayer of Goods to sign it. Tax Invoices that are not filled in accordance with the provisions in this paragraph may result in the Value Added Tax set forth in it cannot be credited in accordance with the provisions in Section 9 of the paragraph (8) of the letter f. The Tax invoice whose charge is in accordance with the provisions in this paragraph is called. Standard Tax Invoices.

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Paragraph (6) Deviates from the provisions referred to in paragraph (5), the Director General of Tax can determine the documents commonly used in the business world as a replacement for the Standard Tax Faktur. This provision is required because: 1) The sale Faktur used by the Employers has been known to the broad community

and meets the administrative requirements as Tax Faktur. For example, the quentance of telephone payments and airplane tickets.

2) For the presence of tax levies there must be a Tax Faktur, while the party should be making a Tax Faktur, i.e. the party handing out the Goods of Taxes or Catching Services Tax, just outside the Customs Area. For example, in terms of the import of the Tax Goods, certain import documents may be specified as a replacement for the Tax Faktur.

Verse (7) To accommodate the delivery of the Goods Taxpayer or the Surrender of the Tax-Hit Service. To the end consumer and the handing out of the Goods to the Tax or the surrender of the Services Tax to the buyer of the Goods. Tax or the recipient of an unknown Tax. the submission or receipt of the payment evidence that meets the requirements as a Simple Tax Faktur. Simple Tax Invoices may not be used as a means for the provision of the Input Tax in accordance with the terms referred to in Article 9 of the paragraph (8) of the letter e. A little-time Simple Tax invoice must contain: 1) Name, address, Subject Number of the taxpayer, as well as the number and date of the Confirmation

Taxable Tax who gave up Tax or Taxable Goods; 2) Sort, type, and quantum; 3) The amount of Selling or Replacement prices that have included taxes or taxes

is listed separately; 4) The date of the creation of a Simple Tax Faktur.

Figure 18 Section 14

Verse (1) Tax Fakes may only be made by the Employers It's Tax. Prohibition on creating Tax Fakes by non-Taxable Employers is intended to protect the buyer from undue tax.

Verse (2)

Quite clear Figure 19

The provisions of Article 15 are governing the obligations of reported a tax count by using the Time Notices Letter, deleted and transferred to the Act

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Number 6 of 1983 on General Terms and Taxation Way as amended by Law Number 9 of the Year of 1994.

Figure 20

The provisions of Section 16 that govern about the term of the return of excess tax, are removed and transferred to the 1983 Code No. 6 of the General Terms and Taxation Way as amended. Code number 9, 1994.

Figure 21

Clearly the figure 22 Article 16A

paragraph (1) In the case of the Employers Being Taxes performing the submission of the Tax Hit or the submission of the Income Tax to the Value Added Tax collector, then the Supplementary Tax Collector The value of the obligation to collect, provide, and report on the taxes on which they are in charge. Notwithstanding, the Taxpayer Money that is responsible for the transfer of the taxpayer or the transfer of the Income Tax to the Supplementary Tax Collector remains obligated to report the tax levied by the Value Added Tax collector.

Verse (2)

Quite clear Article 16 B

paragraph (1) One of the principles that needs to be firmly held in the Taxation Act is enforceable and that it is the same treatment of all Taxes or against cases in the field of taxation that are on the same terms as adhering to the provisions of the Applicable laws. Therefore, in the case of the law, every ease in the field of taxation if it is true is necessary to refer to the above and the need to maintain in its application does not deviate from the purpose and purpose of which it is given. Its purpose and purpose is to ease its nature especially for the successful sector of the economic activity on a national scale. The ease of taxation set out in this section is provided limited to:

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1. Drive export that is a national priority in the Bining Area and the Production Entreport for Export Purpose (EPTE) or other areas within the Pabean Region are set up specifically for that purpose;

2. Accommodate possible agreements with other countries or countries in the field of commerce and investment

Verse (2)

The special treatment of the Value-added Value Tax is owed but not levied to mean that the Tax Input related to the submission of the Goods and/or Taxable Services that can be specifically referred to is fixed can be credited, with so the Value Added Tax owed but not levied.

Example: The Businessman with Tax "A" produces Taxes that gets the facility from the State, which is the Value Added Tax, which is owed to the transfer of the taxpayer forever (not just postponed). In order to manufacture the Goods, the "A" Tax of the Tax "A" uses other Tax and/or Taxable Services as raw materials, auxiliary materials, capital goods, or as other cost components. At the time of the purchase of any other tax items and/or services to the tax, the "A" Tax pays the Value Added Tax to a Taxpayer Who Sells Or Sells The Tax or Services To That Tax. If the Value Added Tax (s) paid by the Taxpayer "A" to Employers With The Supplier Tax is the Input Tax that can be credited with the Output Tax, then the Input Tax can still be credited with the Output Tax, Although the output tax is not due to the value of the Value Added Tax facility, the State of the State is based on the terms as set forth in the paragraph (1).

Verse (3)

In contrast to the terms of the paragraph (2), the special treatment of the value of the Value Added Tax resulted in the absence of the Output Tax, so the Input Tax relates to the submission of the Goods. The Tax and/or Taxable Services which obtained the release cannot be credited.

Example: Businessman Taxable "B" produces Taxes that get the facility from the State, which is the transfer of the Goods to the Tax. released from the Value Added Value Tax. In order to manufacture the Goods, the "B" Tax is used in other Taxes and/or Taxes as raw materials, auxiliary materials, capital goods, or as other cost components. At the time of the purchase of another Taxpayer, and/or Services to that Tax, the Businessman Who Has A Tax "B" pays Taxpayers The Value To A Businessman Who Sells Or Sells Taxes, or The Tax-Hitters.

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Although the Value Added Tax is paid by the Employers In The Tax "B" to Employers The Supplier Tax is a credited Input Tax, but because there is no Input Tax The release of the facility is exempt from tax imposition as referred to in paragraph (1), then the Input Tax becomes uncredited.

Article 16 C

The building itself is done not in the environment. company or job, subject to the Value Added Tax with consideration as follows: 1. As an attempt to prevent the avoidance of additional Tax Recharges

Value; 2. to provide the same treatment and to satisfy the sense of justice between the parties

that bought the building from the Real Estate Employers or who handed over building the building to the building with the building itself.

With Thus, this provision is not intended to charge a Value Added Tax on all its own building activities. In order to prevent the imposition of taxes on the consumption of low-income people, it is set to prevent the imposition of the Value Added Tax on self-building activities by low-income communities.

Section 16D

Redhead of machine, building, equipment, furniture, or other activity which, according to its original purpose, is not to be sold by the Taxpayer, is taxed throughout the requirement, namely that the Value Added Tax. which is paid at the time of its labor, as per the provisions of this Act, can be credited. As such, the submission of such assets shall not be taxed if the Value Added Value Tax on the time of its exchange cannot be credited under the provisions of this Act, unless otherwise it can be accredited by the Tax. The addition of the Value is due to the proof of its crediting not to meet the administrative requirements, for example, the Pajamas of Pajamas are not fully filled in accordance with the provisions as referred to in Article 13 of the paragraph (5).

Figures 23 of Article 17

Clear enough

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Section II

The case of a Facility is a delay of payment of Value Added Tax and Sales Tax on the Mewah Goods which have been granted prior to the enactment of this Act, it can remain enjoyed by the Employers until with the expiration of the term of the delay. For legal certainty there needs to be a restriction that is ending the slowest on 31 December 1999.

The terms of the Terms of Use of the Value Added Tax and Sales Tax (s) are set specifically in the Contract for the Results, Contract Contract, or mining company cooperation agreement that is still in effect at the time the enactment of this Act, it is stated to remain in effect until the contract for the results, the Works Contract, or the mining company's cooperation agreement is terminated. As such, all provisions set out in this Act are only enacted for the Contracts for the results, the Works Contract, or the mining company's cooperation agreement made after the enactment of this Act.

Section III

Clear enough Article IV

Quite clear

ADDITIONAL SHEET STATE OF REPUBLIC OF INDONESIA NUMBER 3568