BY THE BLESSINGS OF THE ALMIGHTY GOD MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
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1 REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 157/PMK.010/2015 ON IMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISIONS OF TREATIES BY THE BLESSINGS OF THE ALMIGHTY GOD MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Considering : that in order to implement Article 26 section (3) of Government Regulation Number 94 of 2010 on Calculation of Taxable Income and Settlement of Income Tax during the Year, it is necessary to establish Regulation of the Minister of Finance on Implementation of Income Tax Treatment Under Provisions of Treaties; Observing : Government Regulation Number 94 of 2010 on Calculation of Taxable Income and Settlement of Income Tax during the Year (State Gazette of the of 2010 Number 161, Supplement to the State Gazette of the Republic of Number 5183); HAS DECIDED: To issue: REGULATION OF THE MINISTER OF FINANCE ON IMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISIONS OF TREATIES.
2 -2- Article 1 In this Ministerial Regulation, the Income Tax Law is Law Number 7 of 1983 on Income Tax as frequently amended and last by Law Number 36 of Article 2 (1) In the event of differences regarding income tax provisions regulated in the treaties and Income Tax Law, the treatment of Income Tax is under the provisions of the treaties until the expiry of the treaties. (2) The implementation of income tax treatment as referred to in section (1) is upon the approval of the Minister of Finance. (3) The treaties as referred to in section (1) are treaties in certainforms and names as regulated in international lawin written form and establish rights and obligations in the field of public law between the Government of the and international organization or other subjects of international law as listed in the Annex of the Regulation as an integral part of this Ministerial Regulation. (4) The international organization as referred to in section (3) is organization/entity/institution/association/society/ forum/intergovernmental or non-governmental cooperation, aims to enhance international cooperation and is formed in a certain arrangement (5) Income Tax Treatmentisunder the provisions of treaties until the expiry of the treaties as referred to in section (1), it may be implemented with the provisions of: a. the treaties have complied with the Law in the field of Treaty; b. there is no reservation or declaration concerning Income Tax treatment in the treaties; and c. ithas been endorsed in the form of ratification, accession, acceptance, and/or approval through legislation making in accordance with Law in the field of Treaty.
3 -3- (6) Exemption from fulfilling the requirement for endorsement by legislation making as referred to in section 5 point (c) is in the event that the treaties as referred to in section (3)do not require endorsement in treaties enforcement and the treaties contain technical substance or are technical implementation from certain principal treaties. Article 3 (1) The following income in form of salary or other forms of payment from international organization received by official or employee entitled citizenship is subject to Income Tax in accordance with the provisions as regulated in Income Tax Law. (2) Notwithstanding with the provision as referred to in section (1), if the treaties as referred to in Article 2 section (1) have explicitly regulated the exemption of Income Tax from salary or other payments received by official or employee entitled citizenship. Article 4 This Ministerial Regulation comes into force on the date of its promulgation.
4 -4-
5 -5- ANNEX OF REGULATION OF THE MINISTER OF FINANCE NUMBER 157/PMK.010/2015 ONIMPLEMENTATION OF INCOME TAX TREATMENT UNDER PROVISIONS OF TREATIES INTERNATIONAL ORGANIZATIONS IMPLEMENTING INCOME TAX TREATMENT UNDER PROVISIONS OF TREATIES 1. Australia- Partnership 2. Technical Cooperation between Canada and the 3. Technical Cooperation between the Republic of India and the Republic of 4. Technical Cooperation between United Kingdom of Great Britain and the 5. Technical Cooperation between Japan and the 6. Technical Cooperation between New Zealand and 7. Technical Cooperation between the Kingdom of the Netherlands and the 8. Technical Cooperation between the Russian Federation and the Republic of 9. Technical Cooperation between the Federal Republic of Germany and the 10. Technical Cooperation between the French Republic and the Republic of 11. Technical Cooperation between the Republic of Poland and the Republic of 12. Technical Cooperation between the United States of America and the 13. Technical Cooperation between the Swiss Confederation and the Republic of 14. Technical Cooperation between the Italian Republic and the Republic of
6 Technical Cooperation between the Kingdom of Belgium and the Republic of 16. Technical Cooperation between the Kingdom of Denmark and the Republic of 17. Technical Cooperation between the Republic of Korea and the Republic of 18. Technical Cooperation between the Republic of Finland and the Republic of 19. Economic and Technical Cooperation between Malaysia and the Republic of 20. Economic and Technical Cooperation between the Republic of Singapore and the 21. Economic, Trade, and Technical Cooperation between the People's Republic of China and the 22. Economic, Science, and Technical Cooperation between the Socialist Republic of Vietnam and the 23. Economic and Technical Cooperation between the Kingdom of Thailand and the 24. Science and Technical Cooperation between the United Mexican States and the 25. Technical Cooperation between the Kingdom of Saudi Arabia and the 26. Technical Cooperation between the Islamic Republic of Iran and the 27. Technical Cooperation between the Islamic Republic of Pakistan and the 28. Technical Cooperation between the Republic of the Philippines and the 29. Cultural Cooperation between the Kingdom of the Netherlands and the 30. Cultural Cooperation between Japan and the 31. Cultural Cooperation between the Arab Republic of Egypt and the Republic of 32. Cultural Cooperation between the Republic of Austria and the Republic of 33. Technical Partnership in Cooperative between DMTCLI/CLUSA of the
7 Islamic Development Bank 35. ADB (Asian Development Bank) 36. IFC (International Finance Corporation) 37. JICA (Japan International Cooperations Agency) 38. JBIC (Japan Bank for International Cooperation) 39. ICD (Islamic Corporation for Development of the Private Sector) 40. OECD (Organisation for Economic Co-Operation and Development) MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, signed BAMBANG P. S. BRODJONEGORO
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 157/PMK.
COPY REGULATION OF THE MINISTER OF FINANCE NUMBER 157/PMK.010/2015 REGARDING IMPLEMENTATION OF INCOME TAX TREATMENT BASED ON THE PROVISIONS OF INTERNATIONAL TREATY BY THE GRACE OF GOD ALMIGHTY THE MINISTER
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