PRESIDENT OF THE REPUBLIC OF INDONESIA

-2-

Article 2

(1) Which is meant with the Foreign Nation, is those who do not

have Indonesian citizenship, and get permission to

enter and reside residence. in Indonesia, although only for

for a while.

(2) Where a residence is determined according to circumstance.

(3) In the event of a doubt or dispute about

the state of the state, then this is the case. decided by the State Court.

Article 3

(1) A woman performing a wedding mixture, has

her husband's national status since the moment of marriage.

(2) The unborn children have the nationality status

her father.

(3) A woman, after a mixed marriage break, remains to have

status obtained in mixed marriage, unless she is after

it eloped with a male for who applies the law

which is different with the former husband ' s law, or if he

within a year of the termination of the marriage,

gives a statement that he will return again to its status

originally.

(4) Also includes a mixed-mate in the sense of the word this Act

is the relationship between the wife of the wife by which society is viewed

as living together.

BAB II ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-3-

BAB II

Tax Period

Article 4

(1) The tax is imposed based on circumstances at the beginning of the tax period or

the beginning of the period, in which the Stranger was entered in Indonesia.

(2) The Tax Period each time lasts three years, beginning with

dated January 1, 1957.

Article 5

(1) The tax is imposed on the head of the family or to the person who

is considered to be such, for the entire family member who

is full of its dependents.

(2) Which is considered a family member are those who

are an immature or immature family,

who at the beginning of the full tax period became her date.

(3) A family member was deemed to be full of dependents

taxpayers, if she at the time that determines the residence

together with the taxpayer, except children who are not yet

adults, and do not have their own income.

(4) With their intended child that according to the law

applies to them being considered a child.

(5) A woman who lives separately according to the law (scheiding van

tafel en bed) is taxed in its own right, from the time it was dumped

by a judge with a decree.

(6) The immature and unfairest son, taxed

on his guardian.

BAB III ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-4-

BAB III

REGISTRATION, NOTIFICATION AND LIABILITIES

NOTIFY.

Section 6

(1) Those who are new for the first time have been granted

stay in Indonesia, are required within thirty days

after receiving permission, registering at the Inspection Office

Finance, in the ressort where he housed the residence.

(2) Prior to the start of tax period, to the taxpayer was sent a letter

notice. The form of a notification letter is set by

Finance Minister.

(3) The notification letter must be filled in the actual state,

signed and returned to the Financial Inspection which

is concerned in the term time thirty days after the date

submission.

(4) Changes in the family arrangement must be notified

The Financial Inspection is concerned within thirty days,

after the change occurred.

(5) In exceptional circumstances that cannot be expected to be original the term

The time in paragraph 3, at the request of the taxpayer, can

be extended by Chief Financial Inspection with the longest

two months.

Article 7 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-5-

Article 7

(1) If required tax is required to provide a description

required by an official who is saddled with a decree, regarding

a notification letter Included and everything that

relates to it.

(2) If the obligations indicated on the paragraph (1) and (4) of Section 6 and

the first paragraph of this section, not or not be fully covered,

or if the letter notification intended on paragraph (3) section

preceding, not returned, even if it has been sent a letter

a recorded warning, then the tax is imposed in office with

plus 100% of the amount of taxes imposed.

(3) Denda is intent in the preceding paragraph, at the mandatory request

tax, may Subtracted or removed by the Chief of Office

Tax, if there are acceptable reasons.

BAB IV

TAX DECREE

Section 8

(1) Tax is imposed in Financial Inspection ressort, where it is mandatory

tax is residence.

(2) The tax decree is set as soon as possible after the beginning of the

tax. In the case of a prefixed order, it can

be subject to temporary provisions.

(3) The tax decree is set by the Chief Financial Inspection Officer,

for each of its ressores.

(4) The Decree ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-6-

(4) The tax decree is contained in the kohir which is the basis of invoicing.

(5) As soon as the code is set, then the taxpayer

is notified of the tax decree being loaded. in cohir with

handing over the tax decree.

Article 9

(1) Those whose tax obligations begin after the beginning of the tax period

or expire in tax, then the taxes for the year

are not full of tax period, set at a number that

is comparable, by multiplying the amount of taxes

indebteable for a full year with a fraction that

the bomber consists of the number of days they are in Indonesia, and

The charge is being changed by 360. To perform this paragraph

A full month is calculated 30 days and the month portion is less than 1O

days rounded up to 1O days.

(2) If during tax times there are changes in the arrangement

the family, then it can be held review of the provisions

taxes with regard to the provisions of the preceding paragraph

.

BAB V

PERSONAL RELEASE

Article 10

Free of the tax is:

a. Citizens ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-7-

a. Foreign nationals working on the Government of the Republic

Indonesia. Those who regularly get paid, salaries

or honorarium charged to state finances, can

be considered to be working on the Government of the Republic of Indonesia.

In Indonesia ' s general finances included also Area Finance

swatantra and swapraja.

b. diplomatic representatives, consu-consuls and others the vice state

foreign, as well as the person employed at and residence

together with them, on the condition that they are

having a foreign country nationality that it represents, and

they do not do companies or free jobs in

Indonesia;

c. civil and military employees of the army, sea and air of

foreign countries;

d. vice-representative of international organizations appointed by the Minister

Finance;

e. the foreign tourists who exist in Indonesia, their origin exists

in Indonesia no more than three months;

f. people who run research in Indonesia for

science interests, other than for the sake of

commersil, thus it is based on the Finance Minister ' s decision;

g. Foreigners who exist in Indonesia for a while, origin

does not exceed three months ' term.

BAB VI ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-8-

BAB VI

TAX NUMBER, OBJECTION, FOLLOW-UP BILL

Article 11

Tax is imposed three years once and tax amounts for each

year, for:

a. family heads or persons considered

in such a Rp. 1,500, --

b. Wife or wives of taxpayers a Rp. 750, --

c. A member of a blood family in descent

straight down, which is not enough to be Rp. 375, --

d. other family members Rp. 750, --

Article 12

Conditions in the Revenue Tax Act 1944 Pasal-section 13,

14, 14a, 14b apply accordingly.

Article 13.

(1) If the family head should not be not Taxes or

tax provisions are overt or undue

deductable or unnecessarily obliterated, then the tax

is less than the collector can be invoiced later, over the course of the date

The submission of a decree or a reduction decision has not been

passes by three years.

(2) Taxes ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-9-

(2) Taxes included in a later bill plus

with 100% of the tax amount.

(3) The additional is indebted when and just a bill then it

is a result of voluntary, written

or no, from the taxpayer, whose taxes are underpicked

that, or caused by an answer to the answer.

(4) The Chief Tax Officer on the basis of fallacy or a peculaylafan who

can be excused, which is sure to be shown to him,

reserves the right to reduce or cancel the added added

according to the paragraph (2) of this section.

(5) Any person objecting to the current bill's determination

imposed upon it, may advance the appeal letter

to the Tax Scales Assembly, according to the designated way

in the regulation of tax matters, within three

months after the date of the handover of the follow-up invoice decree.

Article 14

(1) Officials emboldened with a term or upper order

a mandatory tax request, may set a write error or

count that occurred in the creation of a code or a tax feed,

and may decipher or cancel the incorrect Decree

specified, based on the pecuraryness in the event.

(2) The rights provided in the first paragraph are lost, if passed

time two years after the date of the handover of the tax decree,

unless in that time by the concerned submitted

pleas with the letter for the exercise of that right.

BAB VII ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-10-

BAB VII

INVOICING

Article 15

(1) The tax decree is indebted by the person whose name is listed in

kohir.

(2) Taxes are billed in the same four installments of magnitude and

beginning with the month after the handover of a decree

tax for the years from the tax period up to the year

the designation. In other matters, starting with the second month of

the year is concerned.

(3) Any date 15 falls one installment.

(4) The overdue payment of instalments is charged

by 3% each month.

(5) If the tax rate is taxed more than two installments,

then the tax can be billed in all at once.

(6) The Chief Financial Inspection Officer may allow the delay

payment, if there are any reasons urgent.

(7) On the debt given the delay of the payment is indebable

one interest as much as half a prosen for each month, starting

the day of the installment fall to the day of payment. To perform

this paragraph is partially calculated as a full month.

(8) The obligation of pay is not delayed by the admission of the mail

objections to the tax decree.

Article 16 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-11-

Article 16

(1) State Kas have the right to precede the tax on goods-

the goods belonging to the tax rate and top of the property

the members are being The date, whether the goods move

or the property remains.

(2) The right preceding the given in the first verse is stronger than

any other rights, unless the debt with the right precede as

such in Section 1139 No. 1 and 4 and Section 1149 No. 1 The Book

The Civil Law Act, and the Articles of 80 and 81 Books

Trade Law Act, oogstverband, lien and mortgage

ruled by the provisions in the Book of Invite-

invite the Civil Law, which was put before the beginning of the year

concerned; in terms of the hypothetically placed after At that time, just

for it was given a hypothetical description as

intended for this paragraph (4) of this section.

(3) The underlying right is lost if it is past two years after

the beginning of the year in question.

(4) Before or after the withdrawal of a hypothetical in the sense of the word

Law Act Civil, the hypothetigiver may request an

description, that the hypothesis is stronger than the underlying right

for the taxes over the years prior to the hypothetical outburst.

The maturity can be requested from the Chief Inspection Officer. Finance in

the area of which the hypothetistic housed the residence. The Office of Inspection

The Finance provides the caption if there is no tax

entitled to more than that of the hypothesis, or if according to

his opinion is guaranteed, that the tax is entitled more than

the mortgage. will be repaid.

In ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-12-

In the caption it is called the years in question.

In terms of the caption not given then the mortgage-giver could

advance its objection to the Chief of the Office Taxes, which if

advance their objection to the Chief Tax Officer, who if

in his opinion there are reasons for that, will still be

telling the caption. Against the credietverband

this provision applies accordingly.

Article 17

(1) The regulations in this Act are about

debts, liabilities and underlying rights not only

include taxes, shall be but includes also the flowers, cost-

costs and fines.

(2) The tax debt expires after a five-year pass, calculated:

a. if cohir is specified in the relevant tax period, from

the beginning of the year in which the designation is done just about

the tax owed for the years from the tax period up to

with the date of assignment, and the time it starts the start of the year to

where the tax is owed;

b. if cohir is set after the tax period is concerned

beginning the beginning of the year in which cohir is set.

BAB VIII ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-13-

BAB VIII

CRIMINAL REGULATION

Article 18

(1) Any person for yourself or for anyone else fills a letter

notice, as intended in Article 6 verse (3) and (4),

with untrue or incomplete captions,

then if therefore the state is harmed, punished with

the longest six-month prison sentence or the penalty penalty

most ten thousand rupiah.

(2) The provisions of the first paragraph do not apply, if that

notifying, as long as the prosecutor has not yet learned of it, over

will, do again the correct notice and

complete and again the tax decree has not been established.

BAB IX.

RULE CLOSING

Article 19

In certain things, where tax imposition is less fair,

The Finance Minister reserves the right to free or decode the tax.

Article 20

This tax can be deduct from Tax revenue as

individual load.

Section 21

The Finance Minister has the right to issue the rules that

is required to run this Act.

Article 22 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-14-

Article 22

This Emergency Law entered into force on 1 January 1957.

In order for everyone to know, order the invitational

This Emergency Act with the placement in the State Sheet

Republic of Indonesia.

Set in Jakarta

on July 1, 1957.

PRESIDENT OF THE REPUBLIC OF INDONESIA,

ttd

SUKARNO.

FINANCE MINISTER a.i.

ttd

DJUANDA

MINISTER OF JUSTICE,

ttd

G.A. MAENGKOM.

It was promulred

on July 1, 1957.

MINISTER OF JUSTICE,

ttd

G.A. MAENGKOM

STATE SHEET NUMBER 63 IN 1957

PRESIDENT OF THE REPUBLIC OF INDONESIA

MEMORY EXPLANATION

REGARDING

EMERGENCY LEGISLATION NUMBER 16 IN 1957

ABOUT

FOREIGN NATION TAX

UMUM

THE REASON the primary to hold this tax is the state financial state

at this time which is very alarming. As the second reason can

put forth things as follows:

The State of Indonesia is the property of the Indonesian nation. In foreign countries

which in Indonesia gets something "gunst" for residence in

Indonesia. They also got a voorrecht to look for

a living in our country, which means they are a competition against the nation

our own. In addition, foreign nations that come to Indonesia

or already in Indonesia are in a clas that has or is capital

or at least it has a much better position than the nation

Indonesia. Next they in Indonesia get protection from

The government regarding its property, objects, and safety.

In other countries foreigners are not easy to get a job or do

a venture, and for that, A foreigner is required to request permission first

from the agency that takes care of it. Other than in Indonesia. Foreigners who

coming in Indonesia are not prohibited to make a living in Indonesia. In

most things in competition earn a living, foreigners win from

the Indonesian nation, precisely because their higher education or

is due to their tenacity.

Conclusion ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-2-

The conclusion of what is described above is that it is already a nation

the foreign present in Indonesia for those rights above which they can,

help with the rights to the people. easing state spending by means of assistance

of a specific tax-specific nature. It cannot be denied that foreigners

it has also paid taxes such as Indonesians (e.g. tax

income, verponding, household taxes, wage tax, sales tax etc.)

but those taxes are not tax-specific to the nation

foreign.

With this new tax it can also be known behind the day, the nation-

a foreign nation who cannot afford it and does not quite have a livelihood in

Indonesia. The person should be expelled from Indonesia, because only

is a burden for the State of Indonesia.

From the country's financial sector there is still a profit for foreigners,

because they are allowed to transfer some of them. from his income to the outside

the country (with official dates). This means the burden of a country deviate is not

a bit. In some time, the foreign nations were allowed to go home

to see their families in the home country, and for that to be used as well

the country's devicents. It's because in my time that the official date and the curs in

free trade are different, hence the burden is a lot, too.

Although this tax is meant for foreigners, there are also

exceptions that have to be Note, which is listed in

section 10.

The valuation ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-3-

Tax income assessment

According to the figures obtained from the Central Immigration Office, section

registration of foreigners in Jakarta, the number of foreign residents present in the

Indonesia at the end of 1956 was 1,224,682. By mistake, we're in.

The numbers from this immigration office, because the Central Bureau of Statistics has not been

had the numbers of the total population of the foreign nation at the end of 1956.

If from this sum we take 1/2% exempt from the tax on the basis

article 10, then stay 1.224.682-6.123 = 1,218,559. And if the tarip is set

for the family head of Rp. 1,500,-for the wife of Rp. 750,-and for the children of Rp.

375,-then it can be expected money in a number:

1/4 family head = 300,000 x Rp. 1,500,-= Rp. 450,000,000,-

1/4 wife = 300,000 x Rp. 750,-= Rp. 225,000,000,-

1/2 children = 600,000 x Rp. 375,-= Rp. 225,000,000,-

__________________

amount = Rp. 900,000,000,-

And if for a perceptie kosten being feared 1% of that amount then the net will be able to

enter the sum of Rp. 900,000,000,-= Rp. 9,000,000,-= Rp. 891 million,-.

How to put on that tax

First of all questions which answer is easier to wear

this tax, the Immigration Office or Tax Office. After we consider it well

bad, then the choice falls on the Right Tax Office ' The Immigration Office is always

doing surveillance on this stranger, but the immigration office is not

has the apparatus and administration that Sharpshooters for holding administration

taxes. However, even if the introduction of the Immigration Office, however little

many still have to do the administration in the Financial Inspection Contact

with ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-4-

with its charge as well as the summation of the income tax. But

however it does not mean that, we will ignore the services of the office

Immigration, even vice versa, we need it once a service from the Immigration Service

so it needs to be a close cooperation with the office. Immigration. And in

doing surveillance work has been reasonable that the Immigration office

oversees also about the payment of these foreign nations taxes.

The materials required to charge the Foreign Nations Tax

The materials are required for the first time, to know the nation

a foreign residence somewhere, can be obtained from various-

as source:

a. from the Immigration offices and the Immigration offices. In Indonesia

there are 26 offices in total, that is:

1. Jakarta,

2. Bandung,

3. Semarang,

4. Surabaya,

5. Lhok Semawe (branch office),

6. Kotaraja,

7. Field,

8. Chart the fires,

9. New Feed,

10. Field (branch office),

11. Bengkalis (branch office),

12. Jambi,

13. Palembang,

14. Base Pinang,

15. Tanjung Pinang,

16. Blakang Padang,

17. Cape Hall/Karimun,

18. Pontianak, ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-5-

18. Pontianak,

19. Singkawang,

20. Banjarmasin (Kal. North/Kal. South),

21. Balikpapan (branch office),

22. Makassar,

23. Manado,

24. Ambon (branch office),

25. Kupang,

26. Denpasar.

Of those offices can be obtained the names of the complete foreign nation

with her address.

b. In large cities there is a population registration office, and as a subsidiary

there are registration for foreigners. It can also be obtained

the description of the stranger's weaving.

c. Foreigners who have been granted permission to enter Indonesia can easily be

known, since they are required to report themselves

to the immigration office concerned, and for the purposes of tax office,

The immigration office surely would have no objection to notifying it

to the financial inspection concerned.

ARTICLE BY ARTICLE

Article 1.

This article describes who is taxed by a foreign nation. All nations

foreign who exist in Indonesia, except those released in section 10, with no

age-age, gender, being the subject of a foreign nation tax. From sibyek to

differentiated performing or taxpayer. The taxpayer is the head

the family or the person considered to be such, the people standing

alone.

Article 2 ....

PRESIDENT OF THE REPUBLIC OF INDONESIA

-6-

Article 2.

(1) To run who is a foreigner then it has been taken as

the Indonesian citizenship base. So anyone who is not

has Indonesian citizenship, is a foreigner. The difficulty

we are facing at this time is that article 5 of the Act

the temporary basis that reads "Citizenship of the Republic of Indonesia

governed by the Act" has not received implementation, because up to

The current citizenship act is not yet present. While

waits for the exit of the Act, while

citizenship is based on article 144 of the UUDS which it reads: "

" While awaiting citizenship regulations with the Act

that is in section 5 paragraph 1, then that is already a citizen

The Republic of Indonesia is those who are according to or based on

consent Regarding the distribution of citizens attached to

The transfer of the Indonesian nobility, and those

whose nationality was not specified by the Agreement, which

on December 27, 1949, was already in the past. become an Indonesian citizen

by the laws of the Republic of Indonesia that applies to

that date. (That is Law No. 3 of 1946 Republic

Indonesia). Base to the two regulations above that

(Law No. 3 of 1946 Republic of Indonesia and the Agreement

Transfer) then the citizen of Indonesia is:

Act No. 3

1946 Republic of Indonesia.

a. The original people in the State of Indonesia,

b. people ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-7-

b. people who do not enter the group above, but are derived from

a member of that group, who is born and placed in position and

a residence within the State of Indonesia, and a non-derivative

a member of the group intended, born and housed

and residence for at least five consecutive years of the most

end in the country of Indonesia, which has been twenty

one year, or has mated, unless otherwise they expressed reservations

become a citizen of Indonesia, as they become citizens country,

another country (passieve stelsel),

c. people who are granted Indonesian citizenship with

a way of naturalization. (Up to now the naturalization Act has not been present),

d. The sons of the shah, are discredited or recognized in a manner that

the father, who at his birth time has citizenship

Indonesia,

e. children born 300 days after their father, who has

nationality of the State of Indonesia, died,

f. Children only by their mother are recognized in a manner that is, which

at the time of her mother's birth has Indonesian citizenship,

g. children are raised in a manner that is syah by someone citizens

the country of Indonesia,

h. children born in the country of Indonesia, which his father

or his mother is not recognized syah,

i. children born in the State of Indonesia, who are not known

who are her parents or her parents ' citizenship.

Based on ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-8-

Based on the Round Table Conperence Transition, which

being a citizen of Indonesia is:

a. the Dutch who were born in Indonesia or reside in

there at least six months, within two years since

date on December 27, 1949, the right to vote

the nationality of Indonesia (aktieve) stelsel),

b. The people of the indigenous people in Indonesia by themselves

become Indonesian citizens,

c. native Indonesians of Dutch state born in Indonesia

who reside in Suriname or Nederlands Antillen was entitled

within a time determined to reject the citizens of Indonesia

(and chose Dutch citizenship),

d. Dutch native Indonesians who were born in the Netherlands

and reside in the Netherlands, Suriname or Nederlands

Antilles are Dutch citizens unless they are in

the time of the determined vote Indonesian citizenship,

e. Foreigners are Dutch, not Dutch, who were born in

Indonesia or reside there and on December 27

1949 has grown, become an Indonesian citizen, but they

entitled in time which is determined to reject it,

f. children born by parents who become citizens

Indonesia,

g. Women who are married to those who are citizens

the country of Indonesia.

In principle all foreigners who have permission to enter are

these tax subjects, even if they are only for a while are in

Indonesia. There are several exceptions (see section 10).

(2) at ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-9-

(2) where a residence is not specified under an invitation-

invite but is based on the actual state (feiten). The determination of the place

this residence is important to know at a ressort of inspection where a person

must be taxed.

(3) to prevent an inquiry about citizenship that

takes a long time to be opened. possibility to

submit any disputes or doubts about

citizenship to a local judge, to be dislodged.

Article 3.

1. Pretty clear.

2. As a maturity limit is 21 years old, unless they are

before reaching the age it has been mating. If the marriage is decided

before they reach 21 years of age, then they do not return to the

state-adult state,

3. It is quite clear.

To avoid any doubt the relationship between the male is viewed

as a mixed marriage, although the formile does not meet the legal terms

applicable, provided by the public is seen as a live together

among the men (the pets).

Article 4.

1. Tax imposition is based on the state at the beginning of the tax period or in

the start of a foreign person's time coming in Indonesia, and that then

changes in the family arrangement then by section 9 it opens

likely to held a review, so that

imposed additional taxes or tax deductions.

2. To ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-10-

2. To ease the way of imposition it has been chosen how to wear

taxes based on. the state at a certain time (beslissende tijdstip).

The tax period is set for 3 years. This system carries a simplification

in the tax administration, which is taxed once for three years.

The review of the provisions during the tax period takes place, only

done if there is a change in the arrangement mandatory family tax.

Article 5.

1. The head of the family or the person who stands alone, is a tax handler.

The head of the family is a tax handler for all members of the family

that is the response. The people who stand alone are

a gig for yourself.

2. Pretty clear.

3. The absolute condition of being able to be considered a full member of the family

to be a date is:

a. Residence with the head of the family, except for the child-

child who is not, adult, who for educational purposes must be

in another place in Indonesia.

b. " Children who are immature, but have their own income, are considered

as a stand-alone person and subject to their own taxes on behalf of

her father or her guardian.

A Siblings of an adult family head and who are housed

stay together with the head of the family, full of responsibility,

and do not have their own income, considered to be the person standing

alone. because he is not eligible to be listed in section 5 paragraph 2.

The adult limit A 21-year-old limit. So those at the beginning of something

the year has reached a full age of 21 years of being considered an adult.

People ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-11-

The parental tax man or from a mandatory wife of taxes in any circumstances

must also be regarded as a stand-alone person.

4. Because for foreigners to apply that law for each

different then the definition of a child depends on the laws that apply to

they are. For example, for the people of the country, the people of the people of the country are shah

based on the laws that apply to them, which is not necessarily

in effect for the other people.

5. To wear a separate living woman according to law (scheiding

van tafel en bed) is embraced as such in a tax weaving

income.

6. Children who are not fairest and immature are taxed in

the guardian, and in that case he is not considered the person

stands alone, and is taxed according to the tarip that applies to the child-

child.

Article 6.

1. Pretty obvious. About the threat to see verse 2 section 7.

2. Pretty clear.

3. Quite clearly, the threat view section 7 verse 2.

4. Quite clearly, the threat view section 7 paragraph 2.

5. In the force of the force, which leads to injustice then

The notice of the notification letter may be extended by the head of the Inspection.

This possibility is only an abomination, and in order to be used

sparingly at all.

Article 7 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-12-

Article 7.

1. The obligation to notify this is also a fine as set forth

in section 7 paragraph 2.

2. Pretty clear.

3. A fine reduction application may be filed with through the head

The Financial Inspection is concerned, and the head is advising

to the head of the Tax Office.

Article 8.

1. Pretty clear.

2. The tax was made for a three-year period. Only in terms of-

the thing in which there is still doubt, as an exception can

be subject to temporary provisions. Put on temporary provisions so that

is done sparingly.

3. Pretty clear.

4. Tax provisions are contained in cohir. This means that this tax is valid

in the crow tax, and about the charge can be enacted

The billing rules apply to the crow tax,

with others this tax word may be invoiced. with forced mail path,

5. Pretty clear.

Article 9 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-13-

Article 9.

1. This paragraph opens up the possibility of a tax on them

new ones begin to be taxed after the start of the tax period or, and

also to hold a tax return review of those

stops being mandatory. Taxes in tax times. If a new one

became conscripted on July 1, 1958, then for tax period 1

January 1957 until 31 December 1959 the person would be

imposed for 1958, for six months and a full 1959.

for one year. Nor will anyone whose tax liability stop

in the tax period will be given a suitable reduction. For

ease the counting then part of a month of less than 10

days are rounded up full to 1O days.

2. A review is done as well if there is a change in the arrangement

family.

Article 10.

The liberation of the individual listed in this section is not only self-contained

the head of the family, but includes also his entire family being full to

his dependents (see section 5). Immigration Office is to issue foreigners

in Indonesia who do not earn enough income to

own life as well as his family. The measure cannot be submitted

to the discretion of the Financial Inspection Chief concerned based on

the tax provisions imposed upon the taxpayer. For uniformiteit on the gap

need the Kepa1a JOffice Tax give the guideline when a stranger is considered

cannot. Since that ability is a relative understanding and

join in with the area so that it is local, then it will be

Pamong ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-14-

Pamong Praja local is asked as well as his opinion. In the nature of the foreigner

would be deemed incapable if he did not have sufficient income

for a viable life with his family.

Which was intended with vice-international organizations, was the people

from the United Nations and other international organizations (the Red Cross) which

needs to be in Indonesia to run the organization's duties.

The release of the tourists and the people who are in Indonesia for the short visit

or those running the research do not need an explanation.

Article 11.

A charge of Rp. 1,500,-is the head of the family or the person who should

be considered to be on his own. Thus, a fully-grown, tax-dwelling brother and residence with a mandatory tax, should

be regarded as a stand-alone person, even though he is full

in his response. Unless the brother is immature, residence

together with mandatory tax and non-income.

So is an adult child, although he has yet to have

his own income and still reside. stay together with taxpayer

and be a liability should be considered a stand-alone person.

With a blood family member in straight descent to the bottom that is yet

enough age is meant to be children Taxpayers, and grandchildren are taxpayers who

full to the dependents.

Thus being included in other family members is the brother-

brother or brother of an immature tax-eligible wife-

the terms in section 5 paragraph 2 and 3.

Article 12.

The objections to this tax decree may be filed in the same

manner as applicable to the 1944 income tax, as set forth

in chapters 13, 14, 14a and 14b.

Article 13 ....

PRESIDENT OF THE REPUBLIC OF INDONESIA

-15-

Article 13.

1. Any follow-up bill can be done as long as it does not have passed

The three-year time is calculated from the date of the handover of a tax statement or

a reduction decision letter. Guideline to be embraced in

income tax then the follow-up bills do not need to be bound with any

novum, so that the errors of the fiscus fiscus can

also be fixed with The path of the bill. Errors of the fihak

fiscus harming the taxpayer can be corrected by passage of section 14.

But if the correcting is a taxpayer anyway, then this correcting

is done using section 13, that is The aftershocks. With this path

then for taxpayers there is still a possibility to oppose a determination

a bill of aftershocks, if he does not approve of the decree.

The three-year deadline is only included with the date of submission of the letter

Tax decree or by the date of submission of a decision letter

dealing, so this corresponds to the establishment in Ordonansi

Verponding 1928 which uses also the tax period

(belastingtijdvak). Based on this system, it may occur that the

of the suspension of the bill becomes less than three years in case of tax

specified after the beginning of the tax period for the years after

the designation. This provision does not reduce the tax authority's authority to

perform section 9 paragraph 2 jo section 6 paragraph 4.

2. An additional 100% is a part of the tax decree, so that

it applies the rules that apply to a decree, for example

billing, delay of payment, fines, interest and so on.

3. If there is a change in the family arrangement (in addition) it is mandatory

the tax is required to notify it within a month.

(Article 6 of paragraph 4).

If ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-16-

If this is not done then the taxpayer is facing the possibility of being imposed

a bill of aftershocks according to section 13 of paragraph 1 and 2 with a plus 100%.

However, if before this is known by tax jaws, by taxpayer

with its own will is still on notice, then the bill

the aftershocks are worn with no additional.

4. In some ways in which the follow-up bill causes injustice,

then the Chief Tax Officer is given the right to reduce or cancel

the additional charges imposed under paragraph 2 of section 13. In the letter

the request for exemption or additional deductions must be

the stated reasons are impossible

as a provision of intent in section 6 paragraph 4.

5. Quite clear.

Article 14.

1. This paragraph opens up the possibility of a correcting of

write errors or compute errors in the creation of the kohir.

While it is necessary to give the time restriction to be able to

do that authority.

Time restriction in accordance with the gesture adhered to the aftershocks,

is held on the date of the submission of the tax decree.

2. The time to hold a real coincidence is limited to two

years, but if the taxpayer is required to request a request

it is written, within the two-year term, to hold the actual

then the time restriction. It doesn't apply anymore. A request for

holds a correcting of a compute error and write or mischiimers in

these events must be distinguished by the letter of objection. The letter

objecting to the resolution against the decree as specified

by the administration fihak, but the petition requests attention

the administration for the errors that the administration has done

disadvantage of tax.

Article 15 ....

PRESIDENT OF THE REPUBLIC OF INDONESIA

-17-

Article 15.

1. The person whose name is listed on the tax decree is the person

who is responsible about the tax payment. Children who are not

-are mothers taxed on behalf of her guardian, who are in charge-

answer for the tax payment.

2. Pretty clear.

3. Pretty clear.

4. A fine of 3% for any overdue installment has

pedagogical intentions for the foreign nations that exist in Indonesia, that is

because they are in a country that is not their country they must be more

compliant meets all regulations applicable in Indonesia.

5. If the taxpayer does not pay his taxes at once

the tax administration has been determined, then the tax is billed by the mail path

by force.

How to do a forced letter in accordance with the ways it was done

for the other cowed tax.

6. If there is an urgent reason for a delay in payment,

for the most lasting 6 months. Reasons must be advanced to

the local Financial Inspection Chief, who, if there is a possible reason

is accepted, can order to make a payment regulation.

7. The half-percent interest for each month of payment delays is

prevalent in tax law, umpama in the Perseroan Tax. In the absence of

it is likely that it should not be affected by a 3% fine, provided that it

inserts its application in time (before the installment falls

its time) and there are urgent reasons. Which reasons are

which may be considered as an urgent reason to be determined by the Head

The Financial Inspection is concerned.

8. Pretty clear.

Article 16 ....

PRESIDENT OF THE REPUBLIC OF INDONESIA

-18-

Article 16.

1. Regarding the underlying rights and tax burden on the required goods

taxes are embraced the same establishment as applicable to Taxes

Revenue. The burden is first made against the mandatory

tax, which is the person whose name is listed on the tax decree. In

aside from a family member's property which is its liability

can also be burdened if the tax is no longer an item that can be

saddled.

2. Pretty clear.

3. Pretty clear.

4. Quite clear.

Article 17.

1. Pretty clear.

2. For the expiration date of the system that applies to the Verponding Tax,

which is temporarily not done entirely. The expiry deadline is like

held in the Verponding Ordonance of 1928, clearly regarding tax invoicing

and not regarding its ordination. There is also an expiry of tax debt

based primarily to the beginning of the year in which the designation is done.

In this verse is the differentiation of kohir in tax period and

after the tax period. If the kohir is set in a tax period that

is concerned the expiry will be about:

a. the tax year up to the year in which cohir is set,

b. The years after the date of the birth of kohir.

For a) the expiry counts starting the beginning of the year concerned. If cohir

is set after the tax period then the expiry start to be calculated from the beginning of the year

the designation of cohir. Thus the system is being embraced here at once

with an expired system used in the Revenue Tax raised

at the end of the year of the invim in question.

Article 18 ...

PRESIDENT OF THE REPUBLIC OF INDONESIA

-19-

Article 18.

1. The threat of punishment in this verse is the threat of criminal punishment that

was dropped by the Judge. The act that the criminal punishment is designed for

is considered a crime.

2. Quite clear.

Article 19.

The intent of this section is to do billijkheidsordonnansi, in a way

that is easy. To achieve this means simply by submitting a letter

a plea to the Minister of Finance through the Chief Tax Office, which to

this provides the necessary advice.

Article 20.

Because this tax is a mandatory tax burden. which is persoonlijk, anyway

which is incurred beyond the will of its own taxpayer, then it is felt in

its place if this tax burden is considered an individual load that can

be reduced from the mandatory gross income. tax.

Article 21.

It is pretty clear.

Article 22.

Quite clear.

ADDITIONAL STATE SHEET NUMBER 1345