COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 156/PMK.010/2015 REGARDING

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1 COPY REGULATION OF THE MINISTER OF FINANCE NUMBER 156/PMK.010/2015 REGARDING THE FOURTH AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 215/PMK.03/2008 REGARDING DETERMINATION OF INTERNATIONAL ORGANIZATIONS AND OFFICIALS REPRESENTING INTERNATIONAL ORGANIZATION NOT INCLUDED AS INCOME TAX SUBJECT BY THE GRACE OF GOD ALMIGHTY THE MINISTER OF FINANCE, Considering : a. whereas pursuant to the Regulation of the Minister of Finance Number 215/PMK.03/2008 regarding International Organizations and Officials Representing International Organizations not Included as Income Tax Subject as amended for several times and the latest by the Regulation of the Minister of Finance Number 166/PMK.011/2012, the Minister of Finance shall determine international organizations and officials representing international organizations that qualify for not being included as Income Tax subject; b. whereas the international organizations determined hereunder not to be subject to Incomes Tax as referred to in letter a shall include the international organizations that qualify for not being included as Income Tax subject pursuant to the provisions of Article 3 of Law Number 7 of 1983 regarding Income Tax as amended for several times and the latest by Law Number 36 of 2008 and whose tax treatment shall be based on international treaty in accordance with Article 26 of Government Regulation Number 94 of 2010 regarding Calculation and Redemption of Income Tax in the Current Year; c. whereas to provide legal certainty as to Income Tax treatment for international organizations not included as Income Tax subject pursuant to the provisions of Article 3 of Law Number 7 of 1983 regarding Income Tax as amended for several times and the latest by Law Number 36 of 2008, it is necessary to amend the Regulation of the Minister of Finance as referred to in letter a;

2 -2- d. whereas based on considerations as referred to in letters a, b, and c above and in order to implement the provision of Article 3 of Law Number 7 of 1983 as amended for several times and the latest by Law Number 36 of 2008, it is necessary to stipulate the Regulation of the Minister of Finance regarding the Fourth Amendment to Government Regulation Number 215/PMK.03/2008 regarding International Organizations and Officials Representing International Organizations not Included as Income Tax Subject. In view of : Regulation of the Minister of Finance Number 215/PMK.03/2008 regarding Determination of International Organizations and Officials Representing International Organizations not Included as Income Tax Subject as amended for several times and the latest by Regulation of the Minister of Finance Number 166/PMK.011/2012; BE IT HEREBY RESOLVED: To stipulate : REGULATION OF THE MINISTER OF FINANCE REGARDING FOURTH AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 215/PMK.03/2008 REGARDING INTERNATIONAL ORGANIZATIONS AND OFFICIALS REPRESENTING INTERNATIONAL ORGANIZATIONS NOT INCLUDED AS INCOME TAX SUBJECT. Article I Several provisions contained in the Regulation of the Minister of Finance Number 215/PMK.03/2008 regarding Determination of International Organizations and Officials Representing International Organizations not Included as Income Tax Subject as amended for several times and the latest by Regulations of the Minister of Finance: 1. Number 15/PMK.03/2010; 2. Number 142/PMK.03/2010; 3. Number 166/PMK.03/2012, are amended as follows: 1. The provisions of Article 2 are amended so as to read as follows:

3 -3- Article 2 (1) An International Organization shall not be included as Income Tax Subject if it fulfills the following requirements: a. Indonesia is a member of such organization; and b. the organization does not engage in any business or activity intended to earn income from Indonesia other than the extension to the Government of loan funded by the contribution of its members. (2) International Organizations that meet the requirements as referred to in paragraph (1) shall be those listed in Appendix, which forms an inseparable part of this Ministerial Regulation. (3) Officials representing the International Organizations as referred to in paragraph (2) shall not be included as Income Tax Subject if they fulfill the following requirements: a. they are not an Indonesian Citizen; and b. they do not engage in any business, activity or other work intended to earn income from Indonesia. 2. Appendices I, II, III, and IV are amended and, therefore, the Appendices to the Ministerial Regulation shall be as set out in the Appendix hereto which forms an inseparable part of this Ministerial Regulation. Article II This Ministerial Regulation shall come into effect since the date of its promulgation.

4 -4- For public cognizance, this Ministerial Regulation shall be announced by publishing it in the State Gazette of the Republic of Indonesia. Enacted in Jakarta on August 12, 2015 MINISTER OF FINANCE, Signed. BAMBANG P. S. BRODJONEGORO Promulgated in Jakarta On August 13, 2015 MINISTER OF LAW AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA, Signed. YASONNA H. LAOLY STATE GAZETTE NUMBER 1188 OF 2015 Certified true copy HEAD OF GENERAL BUREAU on his behalf HEAD OF ADMINISTRATION DEPT. OF THE MINISTRY Signed and sealed GIARTO NIP

5 APPENDIX REGULATION OF THE MINISTER OF FINANCE NUMBER 156/PMK.010/2015 REGARDING IMPLEMENTATION OF INCOME TAX TREATMENT TO INTERNATIONAL ORGANIZATIONS AND/OR OFFICIALS REPRESENTING INTERNATIONAL ORGANIZATIONS BASED ON THE PROVISIONS OF INTERNATIONAL TREATY MINISTER OF FINANCE -5- INTERNATIONAL ORGANIZATIONS NOT INCLUDED AS INCOME TAX SUBJECT 1. IBRD (International Bank for Reconstruction and Development) 2. IMF (International Monetary Fund) 3. UNDP (United Nations Development Programme), including: a. IAEA (International Atomic Energy Agency) b. ICAO (International Civil Aviation Organization) c. ITU (International Telecommunication Union) d. UNIDO (United Nations Industrial Development Organizations) e. UPU (Universal Postal Union) f. WMO (World Meteorological Organization) g. UNCTAD (United Nations Conference on Trade and Development) h. UNEP (United Nations Environment Programme) i. UNCHS (United Nations Centre for Human Settlement) j. ESCAP (Economic and Social Commission for Asia and the Pacific) k. UNFPA (United Nations Funds for Population Activities) l. WFP (World Food Programme) m. IMO (International Maritime Organization) n. WIPO (World Intellectual Property Organization) o. IFAD (International Fund for Agricultural Development) p. WTO (World Trade Organization) q. WTO (World Tourism Organization) 4. FAO (Food and Agricultural Organization) 5. ILO (International Labour Organization) 6. UNHCR (United Nations High Commissioner for Refugees) 7. UNIC (United Nations Information Centre) 8. UNICEF (United Nations Children's Fund) 9. UNESCO (United Nations Educational, Scientific, and Cultural Organization) 10. WHO (World Health Organization) 11. World Bank 12. ASEAN Secretariat 13. SEAMEO (South East Asian Minister of Education Organization) 14. ACE (The ASEAN Centre for Energy) 15. NORAD (The Norwegian Agency for International Development) 16. Plan International Inc

6 PCI (Project Concern International) 18. IDRC (The International Development Research Centre) 19. NLRA (The Netherlands Leprosy Relief Association) 20. The Commission of The European Communities 21. OISCA INT. (The Organization for Industrial, Spiritual and Cultural Advancement International) 22. World Relief Cooperation 23. APCU (The ASEAN Heads of Population Coordination Unit) 24. SIL (The Summer Institute of Linguistics, Inc.) 25. IPC (The International Pepper Community) 26. APCC (Asian Pacific Coconut Community) 27. INTELSAT (International Telecommunication Satellite Organization) 28. People Hope of Japan (PHJ) and Project Hope 29. CIP (The International Potato Centre) 30. ICRC (The International Committee of Red Cross) 31. Terre Des Hommes Netherlands 32. Wetlands International 33. HKI (Helen Keller International, Inc.) 34. Taipei Economic and Trade Office 35. Vredeseilanden Country Office (VECO) Belgia 36. KAS (Konrad Adenauer Stiftung) 37. Program for Appropriate Technology in Health, USA-PATH 38. Save the Children-US and Save the Children-UK 39. CIFOR (The Center for International Forestry Research) 40. Kyoto University-Japan 41. ICRAF (the International Centre for Research in Agroforestry) 42. Swisscontact-Swiss Foundation for Technical Cooperation 43. Winrock International 44. Stichting Tropenbos 45. The Moslem World League (Rabithah) 46. NEDO (The New Energy and Industrial Technology Development Organization) 47. HSF (Hans Seidel Foundation) 48. DAAD (Deutscher Achademischer Austauschdienst) 49. WCS (The Wildlife Conservation Society) 50. BORDA (The Bremen Overseas Research and Development Association) 51. ASEAN Foundation 52. SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia) 53. IMC (International Medical Corps) 54. KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding der Tuberculosis) 55. Asia Foundation

7 The British Council 57. CARE (Cooperative for American Relief Everywhere Incorporation) 58. CCF (Christian Children's Fund) 59. CWS (Church World Service) 60. The Ford Foundation 61. FES (Friedrich Ebert Stiftung) 62. FNS (Friedrich Neumann Stiftung) 63. IRRI (International Rice Research Institute) 64. Leprosy Mission 65. OXFAM (Oxford Committee for Famine Relief) 66. WE (World Education, Incorporated, USA) 67. KOICA (Korea International Cooperation Agency) 68. ERIA (Economic Research Institute for ASEAN and East Asia) 69. JETRO (Japan External Trade Organization) 70. IFRC (International Federation of Red Cross and Red Cresent Societies) MINISTER OF FINANCE, Signed. BAMBANG P. S. BRODJONEGORO Certified true copy HEAD OF GENERAL BUREAU on his behalf HEAD OF ADMINISTRATION DEPT. OF THE MINISTRY Signed and sealed GIARTO NIP