COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 76/PMK.03/2013 CONCERNING

Size: px
Start display at page:

Download "COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 76/PMK.03/2013 CONCERNING"

Transcription

1 COPY REGULATION OF THE MINISTER OF FINANCE NUMBER 76/PMK.03/2013 CONCERNING LAND AND BUILDING TAX ADMINISTRATION OF MINING SECTOR FOR OIL, NATURAL GAS, AND GEOTHERMAL MINING BY THE GRACE OF GOD ALMIGHTY MINISTER OF FINANCE, Concerning : a. that in accordance with the authority of the Minister of Finance as the authority executor on fiscal management as regulated in Article 8 of Law Number 17 Year 2003 concerning State Finance, it is necessary to determined the provisions concerning the procedure for Land And Building Tax Administration Of Mining Sector For Oil, Natural Gas, And Geothermal Mining; b. that with the enactment of the Government Regulation Number 79 Year 2010 concerning Refundable Operating Costs and Income Tax Treatment in the Business Field of Upstream Oil and Natural Gas, Land and Building Tax payments of Oil and Natural Gas which has been an expense of the Government are amended so that the expense will be borne by the Government and the contractors with a way to record the tax payment as a cost component, and with the enactment of Law Number 27 Year 2003 concerning Geothermal, Mining License holders are required to pay their own Geothermal Land and Building Tax in accordance with the provisions of legislation; c. that in order to improve the efficiency and effectiveness of the land and building tax administration of the mining sector for the oil, natural gas, and geothermal mining, it is necessary to re-arrange on the procedure for the land and building tax administration of the mining sector for the oil, natural gas, and geothermal mining, whether the payment is made through transfers nor carried out itself by the taxpayer; d. that based on the considerations as referred to in letter a, b, and c, as well as to implement the provisions of Article 11 clause (6) of Law Number 12 Year 1985 concerning Land and Building Tax as amended

2 - 2 - by Law Number 12 Year 1994, it is necessary to stipulate the Regulation of the Minister of Finance concerning Land And Building Tax Administration Of Mining Sector For Oil, Natural Gas, And Geothermal Mining; In view of : 1. Law Number 12 Year 1985 concerning Land and Building Tax (State Gazette of the Republic of Indonesia Year 1985 Number 68, Supplement to the State Gazette of the Republic of Indonesia Number 3312) as amended by Law Number 12 Year 1994 (State Gazette of the Republic of Indonesia Year 1994 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 3569); 2. Law Number 22 Year 2001 concerning Oil and Natural Gas (State Gazette of the Republic of Indonesia Year 2001 Number 136, Supplement to the State Gazette of the Republic of Indonesia Number 4152); 3. Law Number 27 Year 2003 concerning Geothermal (State Gazette of the Republic of Indonesia Year 2003 Number 115, Supplement to the State Gazette of the Republic of Indonesia Number 4327); 4. Government Regulation Number 59 Year 2007 concerning Geothermal Business Activities (State Gazette of the Republic of Indonesia Year 2007 Number 132, Supplement to the State Gazette of the Republic of Indonesia Number 4777); 5. Government Regulation Number 79 Year 2010 concerning Refundable Operating Costs and Income Tax Treatment in the Business Field of Upstream Oil and Natural Gas (State Gazette of the Republic of Indonesia Year 2010 Number 139, Supplement to the State Gazette of the Republic of Indonesia Number 5173); 6. Presidential Decree Number 76 Year 2000 concerning Geothermal Resources Exploitation for Power Generation; 7. Presidential Regulation Number 24 Year 2010 concerning Position, Duties, and Functions of the State Ministry and Organizational Structure, Duties, and Functions of Echelon I of the State Ministries; BE IT HEREBY RESOLVED: To enact : REGULATION OF THE MINISTER OF FINANCE CONCERNING LAND AND BUILDING TAX ADMINISTRATION OF MINING SECTOR FOR OIL, NATURAL GAS, AND GEOTHERMAL MINING.

3 - 3 - CHAPTER I GENERAL PROVISIONS Article 1 In this Ministerial Regulation which is referred to as: 1. State Budget, hereinafter referred to as the APBN is the state government annual financial plan which is approved by the House of Representatives. 2. Land and Building Tax, hereinafter referred to as the PBB is a tax as referred to in Law Number 12 Year 1985 concerning Land and Building Tax as amended by Law Number 12 Year PBB of mining sector for Oil and Natural Gas mining hereinafter referred to as the Oil and Natural Gas PBB is a PBB on Land and/or buildings which are located in the area that used for Oil and Natural Gas mining business activities. 4. PBB of mining sector for Geothermal mining hereinafter referred to as the Geothermal PBB is a PBB on Land and/or buildings which are located in the area that used for Geothermal mining business activities. 5. Tax Object Notification Letter, hereinafter abbreviated as SPOP is a form used by a tax subject or Taxpayer to report the tax object data and Tax Subjects or Taxpayers. 6. Tax Object Notification Letter Attachment, hereinafter abbreviated as LSPOP is a form used by a Tax Subject or Taxpayer to report the tax object detailed data. 7. Notification of Tax Due, hereinafter abbreviated as SPPT is a letter that used by the Directorate General of Taxes to inform the amount of tax due PBB to the Taxpayer. 8. Tax Assessment Letter of Land and Building tax, hereinafter abbreviated as the SKP PBB is a Tax Assessment Letter as referred to in Article 10 clause (2) of Law Number 12 Year 1985 concerning Land and Building Tax as amended by Law Number 12 Year Tax Object Selling Value, hereinafter abbreviated as the NJOP is average price obtained from the selling transactions that occur naturally, and if there is no selling transaction, NJOP determined through price comparison with other similar objects, or a new acquisition cost, or a replacement NJOP.

4 Working Area is a specific area within the Indonesian mining law area for the implementation of exploration and exploitation. 11. Oil is the result of a natural process in the form of hydrocarbons which in the atmospheric pressure and temperature conditions in the form of liquid or solid phase, including asphalt, mineral wax or ozokerit, and bitumen that derived from the mining process, but does not include coal or other solids hydrocarbon sludge obtained from activities that are not related to the business activities of oil and natural gas. 12. Natural Gas is the result of a natural process in the form of hydrocarbons which in the atmospheric pressure and temperature conditions in the form of gas phase that obtained from the mining process of oil and natural gas, including, among others, coal methane gas (coal bed methane). 13. Geothermal is a heat energy resources that contained in hot water, water vapor, and rocks with associated minerals and other gases that are genetically all of them cannot be separated in a geothermal system and for the utilization is required the mining process. 14. Oil and Natural Gas PBB and Geothermal PBB Administration is a series of activities that include tax object registration, tax object administration, NJOP assessment, calculation, determination, payment, and Oil and Natural Gas PBB and Geothermal PBB collections order. 15. Revenue Sharing Fund, hereinafter abbreviated as the DBH is a fund sourced from APBN revenues that are allocated to Regions based on a percentage to fund the needs of the region in the implementation of Decentralization. 16. Tax Payment Bank is a commercial bank designated by the Minister of Finance to accept deposits of non-import state revenues, which includes tax revenues, domestic excise and non-tax revenues. CHAPTER II TAX OBJECT AND TAX SUBJECT OIL AND NATURAL GAS PBB AND GEOTHERMAL PBB Article 2 (1) Oil and Natural Gas PBB tax object is the land and / or buildings, which is located in the area that is used for Oil and Natural Gas mining activities.

5 - 5 - (2) Geothermal PBB tax object is the land and / or buildings, which is located in the area that is used for Geothermal mining activities. (3) The Area that is used for Oil and Natural Gas mining activities as referred to in clause (1) includes the Working Areas or other similar areas and areas outside Working Areas or other similar areas which is an integral unit and used for Oil and Natural Gas mining activities. (4) The Area that is used for Geothermal mining activities as referred to in clause (2) includes the Working Areas or other similar areas and areas outside Working Areas or other similar areas which is an integral unit and used for Geothermal mining activities. Article 3 (1) Land as referred to in Article 2 covers the earth s surface and the earth s body beneath. (2) Earth's surface as referred to in clause (1) covering an area of land (onshore) and offshore waters area (offshore), which is used for exploration and exploitation activities. (3) Earth s body as referred to in clause (1) is part of the earth that is under the surface of the earth. Article 4 Buildings as referred to in Article 2 includes technical construction that are planted or permanently attached in the land area (onshore) or offshore waters area (offshore). Article 5 (1) Oil and Natural Gas PBB Tax Subject is a person or an entity whose obviously has the right on the earth, and / or benefit upon the earth, and / or own, control, and / or obtain the benefit on the building, on the Oil and Natural Gas PBB tax object. (2) Geothermal PBB Tax Subject is a person or an entity whose obviously has the right on the earth, and / or benefit upon the earth, and / or own, control, and / or obtain the benefit on the building, on the Geothermal PBB tax object. (3) Tax Subject as referred to in clause (1) that imposed the obligation to pay the Oil and Natural Gas PBB become the Oil and Natural Gas PBB Taxpayer.

6 - 6 - (4) Tax Subject as referred to in clause (2) that imposed the obligation to pay the Geothermal PBB become the Geothermal PBB Taxpayer. CHAPTER III TAX OBJECTS DATA ADMINISTRATION OF OIL AND NATURAL GAS PBB AND GEOTHERMAL PBB Article 6 (1) Tax Subject or Taxpayers perform the tax object registration or updating the tax objects data of Oil and Natural Gas PBB and Geothermal PBB by filling out SPOP and LSPOP, in clearly, correctly, and complete, and attaching the map. (2) LSPOP as referred to in clause (1) is an integral part of the SPOP. (3) Tax Subject or Taxpayers shall sign the SPOP, and in terms of not a Tax Subject or Taxpayer sign the SPOP, shall be accompanied by a Specific Power of Attorney. (4) Tax Subject or Taxpayers shall submit SPOP and LSPOP as referred to in clause (1) to the Director General of Taxation no later than 30 (thirty) days after the date of the receipt of the SPOP and LSPOP by Tax Subject or Taxpayers. Article 7 (1) The Date of receipt of the SPOP and LSPOP by Tax Subject or Taxpayer as referred to in Article 6, clause (4) is: a. date of directly received, in terms of SPOP and LSPOP received directly by the Tax Subject or the Taxpayer, or b. Postmark date of delivery, in terms of SPOP and LSPOP sent by the Director General of Taxation by post mail. (2) In case the date of directly received as referred to in clause (1) letter a or postmark date of delivery as referred to in clause (1) letter b is dated before January the first of the Fiscal Year, then the date of receipt of the SPOP and LSPOP by Tax Subject or Taxpayer as referred to in Article 6, clause (4) is January the first of the Fiscal Year. (3) The date of SPOP and LSPOP submitted to the Director General of Taxes as referred to in Article 6, clause (4) is: a. date of directly received, in terms of SPOP and LSPOP received

7 - 7 - directly by the Director General of Taxes or b. Postmark date of delivery, in terms of SPOP and LSPOP sent by the Tax Subject or Taxpayer by post mail. Article 8 Directorate General of Taxes coordinate with the agency or institution whose tasks and authority performs the management of oil, natural gas, and geothermal mining activities, to: a. Performs the dissemination regarding the procedures for filling and returns of SPOP and LSPOP of Oil and Natural Gas PBB and Geothermal PBB to the Tax Subject or Taxpayer; b. helping the acceleration of the SPOP and LSPOP return of Oil and Natural Gas PBB and Geothermal PBB; c. obtain data related to the filling of SPOP and LSPOP of Oil and Natural Gas PBB and Geothermal PBB; d. facilitate the submission of the SPPT of Oil and Natural Gas PBB to the Tax Subject or Taxpayer. Article 9 (1) In terms of Tax Subject or Taxpayers: a. not submit the SPOP and LSPOP as referred to in Article 6, clause (4) and after being reprimanded in writing still not submit as specified in the Letter of reproof, or b. submit the SPOP and LSPOP as referred to in Article 6, clause (4) and based on the examination results or other information that the amount of tax due is greater than the amount of calculated tax based on the SPOP and LSPOP, Director General of Taxes may issue the SKP of PBB. (2) Amount of tax due in the SKP of PBB as referred to in clause (1) letter a, is the tax principal plus an administrative fine of 25% (twenty five percent) calculated from the tax principal. (3) Amount of tax due in the SKP of PBB as referred to in clause (1) letter b, is the difference of tax due based on examination results or other information of the tax due which is calculated based on the SPOP and LSPOP plus the administrative fine of 25% (twenty five percent ) from the difference of tax due.

8 - 8 - Article 10 (1) Tax Office Service performs object data administrating of the Oil and Natural Gas PBB for land area (onshore) and the geothermal PBB based on regency / city or area of Jakarta, whose jurisdiction includes the location of tax object or Tax Office Service that appointed in the event that there is more than one Tax Office Services in a regency / city. (2) Appointed Tax Office Service performs Objects data administrating of Oil and Natural Gas PBB for offshore waters area (offshore) and earth s body. (3) Appointment of Tax Office Service as referred to in clause (1) and clause (2) shall be determined by the Decree of Director General of Taxes. CHAPTER IV THE IMPOSING OF OIL AND NATURAL GAS PBB AND GEOTHERMAL PBB Article 11 (1) The Basic for the imposing of Oil and Natural Gas PBB and Geothermal PBB is NJOP. (2) NJOP of Oil and Natural Gas PBB and Geothermal PBB for earth's surface as referred to in Article 3 clause (2) is determined by the average price obtained from the selling transactions that occur naturally or the price comparison with other similar objects. (3) NJOP of Oil and Natural Gas PBB for earth s body as referred to in Article 3 clause (3) is determined by the replacement sales value which is calculated based on: a. multiplication result of the capitalization rate with the oil production result and the Indonesian crude oil price, and / or b. multiplication result of the capitalization rate with the natural gas production result and natural gas prices. (4) NJOP of Geothermal PBB for earth s body as referred to in Article 3 clause (3) is determined by the replacement sales value which is calculated based on: a. multiplication result of the capitalization rate with the steam

9 - 9 - production result and steam price; and/or b. multiplication result of the capitalization rate with the electricity production result and electricity prices. (5) The provisions as referred to in clause (3) and (4) are excluded for the determination of NJOP of the Oil and Natural Gas PBB and Geothermal PBB for earth s body that have not or do not have the production result. (6) Oil production result, as referred to in clause (3) letter a is oil that are sold (lifting) within one year prior to the running Fiscal Year. (7) Natural Gas production result as referred to in clause (3) letter b is gas that are sold within one year prior to the running Fiscal Year. (8) Steam and / or electricity production result as referred to in clause (4) is steam and / or electricity that are sold within one year prior to the running Fiscal Year. (9) NJOP of Oil and Natural Gas PBB and Geothermal PBB for buildings determined by the new acquisition value amounted to new building construction after deducting depreciation. Article 12 Minister of Finance can determine the price of Indonesian crude oil, natural gas price, steam prices, electricity prices, and exchange rates used as the basis for determining NJOP of Oil and Natural Gas PBB and NJOP of Geothermal PBB by considering the amount of the price and exchange rate used in the APBN / revised APBN. CHAPTER V DETERMINATION OF OIL AND NATURAL GAS PBB AND GEOTHERMAL PBB Article 13 (1) Head of Tax Office Service as referred to in Article 10, determine the amount of tax due on the Oil and Natural Gas PBB or Geothermal PBB according to the tax object conditions on January the fist based on SPOP and LSPOP as referred to in Article 6 by issuing the SPPT. (2) SPPT as referred to in clause (1) shall be issued at least at the end of April of the Fiscal Year. (3) Head of Tax Office Service delivered the SPPT, copy of SPPT, and

10 SPPT issuance recapitulation to the Director General of Taxes at least at the end of May of the Fiscal Year. CHAPTER VI PAYMENT OF OIL AND GAS PBB AND GEOTHERMAL PBB THROUGH TRANSFERS Article 14 (1) Payment of Oil and Natural Gas PBB through transfers applies for the Taxpayers whose the contract is signed before the enactment of Government Regulation Number 79 Year 2010 concerning Refundable Operating Costs and Income Taxes Treatment in the Field of Upstream Oil and Natural Gas. (2) Payments of Geothermal PBB through transfers is applies to the Taxpayers who have Authority, Geothermal Exploitation License for Electricity Power Generation or Exploitation Contract of Geothermal Resources, and / or a Purchasing Contract of Steam or Electricity Power before the enactment of Law Number 27 Year 2003 concerning Geothermal. (3) Director General of Taxes filed a demand for payment of Oil and Natural Gas PBB and Geothermal PBB to the Director General of Budget at least at the second week of June. (4) The amount of the payment demand of Oil and Natural Gas PBB and Geothermal PBB is calculated based on the SPPT as referred to in Article 13 and / or the SKP of PBB as referred to in Article 9. (5) Payment demand of Oil and Natural Gas PBB and Geothermal PBB over the SKP of PBB as referred to in clause (4) consisting of the tax principal as referred to in Article 9 clause (2) and / or the difference of the tax due as referred to in Article 9, clause (3). (6) Administrative fine as referred to in Article 9, clause (2) and clause (3) cannot be submitted the payment demand as referred to in clause (3) because it is not the government shares that paid by the Taxpayer to the Bank Account of Oil and Natural Gas and Geothermal. (7) Administrative fine as referred to in clause (6) must be paid by the taxpayer itself. (8) Payment as referred to in clause (4) is conducted through transfers from the Bank Accounts of Oil and Natural Gas and Geothermal to the Tax Payment Bank Account.

11 CHAPTER VII TRANSFERS PROCEDURE Article 15 (1) Payment demand of Oil and Natural Gas PBB and Geothermal PBB as referred to in Article 14 clause (3) is equipped with the following documents: a. Assessment List of Oil and Natural Gas PBB as well as copy of SPPT and / or SKP of PBB per taxpayer per regency / city for land area (onshore) and copy of SPPT and / or SKP of PBB per taxpayer for offshore waters area (offshore) and earth s body; and b. Assessment List of Geothermal PBB per Taxpayer and copy of SPPT and / or SKP of PBB per taxpayer per regency / city. (2) Payment demand of Oil and Natural Gas PBB and Geothermal PBB as referred to in Article 14 clause (3) forwarded to the Director General of Fiscal Balance without equipped with the documents as referred to in clause (1). (3) Payment demand of Oil and Natural Gas PBB and Geothermal PBB as referred to in Article 14 shall be paid no later than: a. 6 (six) months for SPPT; or b. 1 (one) month for the SKP of PBB, since the payment demand, with the documents as referred to in clause (1) shall received in full by the Directorate General of Budget. Article 16 (1) Director General of Budget examine the completeness of the payment demand documents of Oil and Natural Gas PBB and Geothermal PBB based on the documents as referred to in Article 15 clause (1). (2) The examination as referred to in clause (1) shall include examination on payment demand documents of Oil and Natural Gas PBB and Geothermal PBB per Taxpayer that: a. already deposited the government share, and b. not yet depositing the government share. (3) In the event that the Taxpayer is already deposited the government share as referred to in clause (2) letter a, the amount of the Oil and

12 Natural Gas PBB and Geothermal PBB become offsetting factor in the calculation of Oil and Natural Gas Natural Resources DBH and Geothermal Natural Resources DBH. (4) In the event that the taxpayer not yet depositing the government share as referred to in clause (2) letter b, the amount of the Oil and Natural Gas PBB and Geothermal PBB become a burden of the central government. Article 17 (1) Based on the examination results as referred to in Article 16 clause (1), the Director General of Budget submit the transfer demand of Oil and Natural Gas PBB and Geothermal PBB to the Director General of Treasury, with a copy to the Director General of Taxes and the Director General of Fiscal Balance. (2) Director General of Budget delivered the transfer demand of Oil and Natural Gas PBB and Geothermal PBB as referred to in clause (1) to the Director General of Treasury not later than 15 (fifteen) working days after the receipt of the payment demand of Oil and Natural Gas PBB and Geothermal PBB from the Director General of Taxes. (3) The Transfer demand of Oil and Natural Gas PBB and Geothermal PBB as referred to in clause (2) can be carried out in 4 (four) stages. (4) In terms of the transfer demand of Oil and Natural Gas PBB and Geothermal PBB implemented in gradually, the Director General of Budget submitted the amount and timing of payments for each stage to the Director General of Taxes. (5) Payments of the Oil and Natural Gas PBB and the Geothermal PBB as referred to in clause (4) shall paid in full at least at the second week of December. Article 18 (1) In terms of the payment demand document of Oil and Natural Gas PBB per Taxpayer and the Geothermal PBB per Taxpayer as referred to in Article 15 clause (1) is not complete, the Director General of Budget returning the PBB Assessment List and copy of incomplete SPPT and / or SKP of PBB to the Director General of taxes no later than 15 (fifteen) working days the receipt of the payment demand of Oil and Natural Gas PBB and Geothermal PBB. (2) Director General of Taxes complete the PBB Assessment List and the

13 returned copy of SPPT and / or SKP of PBB as referred to in clause (1) not later than 15 (fifteen) working days after the receipt of the returned documents in question. (3) Based on the PBB Assessment List as well as copy of the completed SPPT and / or SKP of PBB by the Director General of Taxes as referred to in clause (2), the Director General of Budget deliver the payment transfer demand of Oil and Natural Gas PBB and Geothermal PBB to the Director General of Treasury no later than 5 (five) working days for the first stage after the receipt of the PBB Assessment List as well as a copy of the complete SPPT and / or SKP of PBB from the Director General of Taxes and corresponding to the staging date for the next stage. Article 19 In the payment settlement of Oil and Natural Gas PBB and Geothermal PBB, the Director General of Budget performs in detail per-sppt and / or SKP of PBB in every stage of payment. Article 20 (1) Upon the payment transfer demand from the Director General of Budget as referred to in Article 17 clause (1), the Director General of Treasury ask the Indonesian Central Bank to perform the transfers of Oil and Natural Gas PBB and Geothermal PBB revenues from the Oil and Natural Gas Bank Account Number and Geothermal Bank Account Number into the appointed Tax Payment Bank account. (2) Director General of Treasury convey the transfer demand as referred to in clause (1) not later than 4 (four) working days after the Director General of Treasury receives the payment transfer demand of Oil and Natural Gas PBB and Geothermal PBB from the Director General of Budget. Article 21 In the event of a change in the tax object data after the payment of Oil and Natural Gas PBB and Geothermal PBB through the transfers, changes in question will be taken into account in the administration and transfers of the Oil and Natural Gas PBB and Geothermal PBB in the next Fiscal Year.

14 Article 22 (1) Based on the examination results, if there is an underpayment of the Oil and Natural Gas PBB and Geothermal PBB, the underpayment can be paid in the current year revised APBN or the following year APBN. (2) Based on the examination results, if there is an overpayment of the Oil and Natural Gas PBB and Geothermal PBB, the overpayment can be taken into account in the payment of Oil and Natural Gas PBB and Geothermal PBB in the following year. CHAPTER VIII PAYMENT OF OIL AND NATURAL GAS PBB AND GEOTHERMAL PBB THAT PERFORMED BY THE TAXPAYERS ITSELF Article 23 (1) Payments of Oil and Natural Gas PBB that performed by the Taxpayer itself valid for the Taxpayer whose the contract was signed after the enactment of Government Regulation Number 79 Year 2010 concerning Refundable Operating Costs and Income Tax Treatment in the Field of Upstream Oil and Natural Gas. (2) Payments of Geothermal PBB that performed by the Taxpayer itself valid for the Taxpayer who has a Geothermal exploitation license after the enactment of Law Number 27 Year 2003 concerning Geothermal. (3) Payments of the Oil and Natural Gas PBB and Geothermal PBB as referred to in clause (1) and clause (2), conducted by the Taxpayer through the appointed Tax Payment Bank. (4) Tax Payment Bank as referred to in clause (3) shall transfer the acceptance of Oil and Natural Gas PBB and Geothermal PBB into SUBRKUN KPPN account number xxxxxx on the Indonesian Central Bank at the end of the related working day. (5) The Payment of Oil and Natural Gas PBB and Geothermal PBB as referred to in clause (3) is using the PBB Tax Payment Slip. CHAPTER IX TAX PAYMENT BANK

15 Article 24 (1) Tax Payment Bank as referred to in Article 20 clause (1) and Article 23 clause (3) appointed by the Director General of Treasury as the State Treasurer Authority. (2) The Payment of Oil and Natural Gas PBB and Geothermal PBB as referred to in Article 23 clause (3) recorded as revenue of Oil and Natural Gas PBB and Geothermal PBB with the PBB account code of Oil, Natural Gas, and Geothermal Energy Mining as defined in the Regulation of the Minister of Finance which regulate concerning the standard account chart. CHAPTER X REVENUE SHARING FUNDS ALLOCATION AND DISTRIBUTION OF OIL AND NATURAL GAS PBB AND GEOTHERMAL PBB Article 25 (1) The procedure for calculating and determining the temporary allocation and definitive allocation carried out in accordance with the Regulation of the Minister of Finance that regulate concerning the transfers to the regions budget allocation mechanism. (2) Distribution procedure of Oil and Natural Gas PBB DBH and Geothermal PBB DBH carried out in accordance with the Regulation of the Minister of Finance concerning the implementation and accountability of transfers to the regions budget. Article 26 (1) Director General of Taxes submit plans for Oil and Natural Gas PBB and Geothermal PBB revenue to the Director General of Budget to be used as the basis for the calculation of: a. Non-Tax State Revenue ceiling from Oil and Natural Gas and Geothermal Natural Resources which will be included in the APBN Draft, and b. Non-Tax State Revenues from Oil and Natural Gas and Geothermal Natural Resources which will be shared. (2) Further provisions concerning the submission procedure of the revenues plan of Oil and Natural Gas PBB and Geothermal PBB that used in the calculation of Non-Tax State Revenues from Natural

16 Resources and Natural Resources DBH calculations is carried out in accordance with the Regulation of the Minister of Finance that regulate on the transfers to the regions budget allocation mechanism. Provisions concerning: CHAPTER XI CLOSING PROVISIONS Article 27 a. forms and procedures for SPOP and LSPOP filling as referred to in Article 6; b. SKP of PBB issuance as referred to in Article 9; c. the imposition of Oil and Natural Gas PBB and Geothermal PBB as referred to in Article 11, and d. determination of the amount of tax due as referred to in Article 13, regulated by the Regulation of the Director General of Taxes. Article 28 At the time this Ministerial Regulation applies, the Regulation of the Minister of Finance Number 15/PMK.03/2012 concerning Land and Building Tax Administration and Transfers of Mining Sector for Oil, Natural Gas, and Geothermal Mining, is revoked and declared void. Article 29 This Ministerial Regulation shall come into force after 30 (thirty) days from the date of promulgation. For public cognizance, this Ministerial Regulation shall be promulgated in the Official Gazette of the Republic of Indonesia. Stipulated in Jakarta on 8 April 2013 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Signed.

17 AGUS DW MARTOWARDOJO Promulgated in Jakarta on 12 April 2013 MINISTER OF JUSTICE AND HUMAN RIGHTS, Signed. AMIR SYAMSUDIN OFFICIAL GAZETTE NUMBER 573 YEAR 2013

COPY NUMBER 139/PMK.03/2014 CLASSIFICATION AND STIPULATION OF TAX OBJECT SELLING VALUE AS THE BASIS FOR THE IMPOSITION OF LAND AND BUILDING TAX

COPY NUMBER 139/PMK.03/2014 CLASSIFICATION AND STIPULATION OF TAX OBJECT SELLING VALUE AS THE BASIS FOR THE IMPOSITION OF LAND AND BUILDING TAX COPY MINISTER OF FINANCE NUMBER 139/PMK.03/2014 ON CLASSIFICATION AND STIPULATION OF TAX OBJECT SELLING VALUE AS THE BASIS FOR THE IMPOSITION OF LAND AND BUILDING TAX BY THE GRACE OF GOD ALMIGHTY MINISTER

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY COPY REGULATION OF THE MINISTER OF FINANCE NO. 170/PMK.02/2013 CONCERNING PROCEDURES FOR PROVISION OF THE BUDGET, CALCULATION, PAYMENT, AND THE ACCOUNTABILITY OF ELECTRICITY SUBSIDY BY THE GRACE OF THE

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE NUMBER 5/PMK.02/2013 CONCERNING PROCEDURES FOR THE DEPOSIT OF NON TAX GOVERNMENT REVENUE FROM DIVIDENS BY THE GRACE OF GOD ALMIGHTY THE MINISTER OF FINANCE, Considering

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE THE REPUBLIC OF INDONESIA NUMBER 227/PMK.010/2012 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE THE REPUBLIC OF INDONESIA NUMBER 227/PMK.010/2012 CONCERNING Unofficial Translation MINISTER OF FINANCE COPY OF REGULATION OF THE MINISTER OF FINANCE THE REPUBLIC OF INDONESIA NUMBER 227/PMK.010/2012 CONCERNING THE AMENDMENT OF THE REGULATION OF THE MINISTER OF

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 90/PMK.01/2013 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 90/PMK.01/2013 CONCERNING COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 90/PMK.01/2013 CONCERNING PAYMENT PROCEDURES OF NON-TAX GOVERNMENT REVENUE ON LICENSING, APPROVAL, AND ADMINISTRATIVE FINE

More information

GENERAL PROVISIONS AND PROCEDURES FOR COLLECTION OF REGIONAL TAXES BY THE GRACE OF THE ALMIGHTY GOD THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

GENERAL PROVISIONS AND PROCEDURES FOR COLLECTION OF REGIONAL TAXES BY THE GRACE OF THE ALMIGHTY GOD THE PRESIDENT OF THE REPUBLIC OF INDONESIA, Revokes PP 91/2010 Type: By: GOVERNMENT REGULATION (PP) THE PRESIDENT OF THE REPUBLIC OF INDONESIA Number: 55 YEAR 2016 (55/2016) Date: 21 NOVEMBER 2016 (JAKARTA) Reference: LN 2016/244; TLN NO 5950 Title:

More information

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 216/PMK.07/2012

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 216/PMK.07/2012 COPY REGULATION OF THE OF THE REPUBLIC OF INDONESIA NUMBER 216/PMK.07/2012 CONCERNING ALLOCATION OF REVENUE SHARING FUNDS FOR GEOTHERMAL MINING NATURAL RESOURCES FOR THE FISCAL YEAR 2012 BY THE GRACE OF

More information

-PwC Unofficial English Translation- MINISTER OF FINANCE REPUBLIC OF INDONESIA

-PwC Unofficial English Translation- MINISTER OF FINANCE REPUBLIC OF INDONESIA REGULATION NUMBER 256/PMK.011/2011 CONCERNING THE LIMITATION OF COST RECOVERY FOR INDIRECT HEAD OFFICE COST ALLOCATION IN RELATION TO THE CALCULATION OF PRODUCTION SHARING AND INCOME TAX FOR THE OIL AND

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 217/PMK.02/2011 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 217/PMK.02/2011 CONCERNING COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 217/PMK.02/2011 CONCERNING PROCEDURES FOR BUDGET PROVISION, CALCULATION, PAYMENT, AND ACCOUNTABILITY OF PARTICULAR TYPE

More information

CONCERNING SHARE OWNERSHIP AND CAPITAL OF SECURITIES COMPANY WITH THE BLESSING OF GOD THE ALMIGHTY

CONCERNING SHARE OWNERSHIP AND CAPITAL OF SECURITIES COMPANY WITH THE BLESSING OF GOD THE ALMIGHTY DUPLICATE OF MINISTER OF FINANCE REGULATION NUMBER 153/PMK.010/2010 CONCERNING SHARE OWNERSHIP AND CAPITAL OF SECURITIES COMPANY WITH THE BLESSING OF GOD THE ALMIGHTY Considering : a. that in order to

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 22/PMK.010/2012 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 22/PMK.010/2012 CONCERNING COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 22/PMK.010/2012 CONCERNING AMENDMENT OF REGULATION OF THE MINISTER FINANCE NUMBER 100/PMK.010/2007 CONCERNING TECHNICAL

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE THE REPUBLIC OF INDONESIA NUMBER 1 / PMK.03 / 2015 ON SECOND AMENDMENT TO THE MINISTER OF FINANCE REGULATION NUMBER 196 / PMK.03 / 2007 ON PROCEDURES FOR BOOKKEEPING

More information

COPY REGULATION OF MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 150 /PMK.010/2018 CONCERNING

COPY REGULATION OF MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 150 /PMK.010/2018 CONCERNING MINISTER OF FINANCE REPUBLIC OF INDONESIA COPY REGULATION OF MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 150 /PMK.010/2018 CONCERNING PROVISION OF CORPORATE INCOME TAX DEDUCTION FACILITY BY

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 227/PMK.04/2015 REGARDING CURRENCY EXCHANGE RATE USED FOR CALCULATION AND

More information

COPY OF THE REGULATION OF MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 237/PMK.02/2012 CONCERNING

COPY OF THE REGULATION OF MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 237/PMK.02/2012 CONCERNING COPY OF THE REGULATION OF MINISTER OF FINANCE NUMBER 237/PMK.02/2012 CONCERNING PROCEDURES OF PROVISION, CALCULATIONS, PAYMENTS, AND ACCOUNT FOR THE RICE SUBSIDY FOR PEOPLE WITH LOW INCOME BY THE GRACE

More information

GUIDELINES FOR FUNDING OF CENTRAL AND LOCAL GOVERNMENT COMMON AFFAIRS ON POVERTY ERADICATION BY THE GRACE OF THE ONE ALMIGHTY GOD

GUIDELINES FOR FUNDING OF CENTRAL AND LOCAL GOVERNMENT COMMON AFFAIRS ON POVERTY ERADICATION BY THE GRACE OF THE ONE ALMIGHTY GOD COPY REGULATION OF THE FINANCE MINISTER NUMBER 168/ PMK.07/ 2009 ON GUIDELINES FOR FUNDING OF CENTRAL AND LOCAL GOVERNMENT COMMON AFFAIRS ON POVERTY ERADICATION BY THE GRACE OF THE ONE ALMIGHTY GOD THE

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 69/PMK.04/2012 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 69/PMK.04/2012 CONCERNING COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 69/PMK.04/2012 CONCERNING EXEMPTION OF IMPORT DUTY AND / OR EXCISE ON THE IMPORTED GOODS OF GIFTS / GRANTS FOR PURPOSES

More information

MINISTER OF FINANCE OF THE REPULIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 126/PMK.

MINISTER OF FINANCE OF THE REPULIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 126/PMK. COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 126/PMK.011/2014 CONCERNING GOVERNMENT-BORNE IMPORT DUTY ON THE IMPORTATION OF GOODS AND MATERIALS TO MAKE STEAM TURBINE GENERATING

More information

COPY THE MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 32/PMK.05/2014 STATE REVENUE ELECTRONIC SYSTEM

COPY THE MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 32/PMK.05/2014 STATE REVENUE ELECTRONIC SYSTEM COPY THE MINISTER OF FINANCE REGULATION NUMBER 32/PMK.05/2014 ON STATE REVENUE ELECTRONIC SYSTEM BY THE GRACE OF GOD ALMIGHTY THE MINISTRY OF FINANCE, Considering : a. whereas in order to improve the management

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 238/PMK.05/2011 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 238/PMK.05/2011 CONCERNING COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 238/PMK.05/2011 CONCERNING GENERAL GUIDELINES OF GOVERNMENT ACCOUNTING SYSTEM BY THE GRACE OF GOD ALMIGHTY THE MINISTER

More information

LAW OF THE REPUBLIC OF INDONESIA NUMBER 22 OF 2001 CONCERNING OIL AND GAS WITH THE BLESSING OF GOD THE ALMIGHTY

LAW OF THE REPUBLIC OF INDONESIA NUMBER 22 OF 2001 CONCERNING OIL AND GAS WITH THE BLESSING OF GOD THE ALMIGHTY LAW OF NUMBER 22 OF 2001 CONCERNING OIL AND GAS WITH THE BLESSING OF GOD THE ALMIGHTY THE PRESIDENT OF, Considering : a. whereas national development should be directed to the creation of welfare for the

More information

Minister of Trade of the Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER : 12/M-DAG/PER/3/2009

Minister of Trade of the Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER : 12/M-DAG/PER/3/2009 ------------------------------------------ AUTHORIZED TRANSLATION ------------------------------------------ Minister of Trade of the Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC

More information

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 224/PMK.011/2012

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 224/PMK.011/2012 COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 224/PMK.011/2012 CONCERNING AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 154/PMK.03/2010 CONCERNING COLLECTION

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE THE REPUBLIC OF INDONESIA NUMBER 12 / PMK.010 / 2015 ON THE IMPOSITION OF SAFEGUARD ON IMPORTED PRODUCTS I AND H SECTION OF OTHER ALLOY STEEL BY THE GRACE OF

More information

BY THE GRACE OF GOD ALMIGHTY GOVERNOR OF BANK INDONESIA,

BY THE GRACE OF GOD ALMIGHTY GOVERNOR OF BANK INDONESIA, BANK INDONESIA REGULATION NUMBER 16/19/PBI/2014 CONCERNING AMENDMENT TO BANK INDONESIA REGULATION NUMBER 15/17/PBI/2013 ON HEDGE SWAP TRANSACTIONS TO BANK INDONESIA BY THE GRACE OF GOD ALMIGHTY GOVERNOR

More information

GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION NUMBER 27 YEAR 2017 REVISION TO GOVERNMENT REGULATION NUMBER 79 YEAR 2010

GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION NUMBER 27 YEAR 2017 REVISION TO GOVERNMENT REGULATION NUMBER 79 YEAR 2010 GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION NUMBER 27 YEAR 2017 ON REVISION TO GOVERNMENT REGULATION NUMBER 79 YEAR 2010 ON RECOVERABLE OPERATING COST AND THE TREATMENT OF INCOME TAX IN THE UPSTREAM

More information

Minister of Trade of the Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER : 45/M-DAG/PER/9/2009

Minister of Trade of the Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER : 45/M-DAG/PER/9/2009 Minister of Trade of the Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER : 45/M-DAG/PER/9/2009 CONCERNING IMPORTER IDENTITY NUMBER (API) BY THE GRACE OF GOD

More information

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-10/PJ/2017 CONCERNING

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-10/PJ/2017 CONCERNING MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-10/PJ/2017 CONCERNING THE APPLICATION PROCEDURE OF DOUBLE TAXATION CONVENTION DIRECTOR GENERAL OF TAXES,

More information

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 153/PMK.07/2015 REGARDING

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 153/PMK.07/2015 REGARDING COPY REGULATION OF THE MINISTER OF FINANCE NUMBER 153/PMK.07/2015 REGARDING MAXIMUM LIMIT OF CUMULATIVE DEFICIT OF REGIONAL GOVERNMENT BUDGET REVENUES AND EXPENDITURES, MAXIMUM LIMIT OF DEFICIT OF EXPENDITURES,

More information

MINISTER OF FINANCE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE NUMBER 188/PMK.04/2010 ABOUT IMPORTS OF GOODS WHICH BRING BY PASSENGERS, CREW

MINISTER OF FINANCE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE NUMBER 188/PMK.04/2010 ABOUT IMPORTS OF GOODS WHICH BRING BY PASSENGERS, CREW MINISTER OF FINANCE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE NUMBER 188/PMK.04/2010 ABOUT IMPORTS OF GOODS WHICH BRING BY PASSENGERS, CREW MEANS CARRIER, border crossers, AND DELIVERY OF GOODS BY

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE NUMBER 176/PMK.04/2013 CONCERNING THE AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 254/PMK.04/2011 ON EXEMPTION OF IMPORT DUTY ON GOODS AND MATERIALS

More information

MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA

MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA OFFICIAL TRANSLATION MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER 08/M-DAG/PER/2/2017 CONCERNING SECOND AMENDMENT ON REGULATION

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 229/PMK.04/2015 REGARDING MAIN PARTNER OF CUSTOMS BY THE GRACE OF GOD ALMIGHTY

More information

THE PRESIDENT OF THE REPUBLIC OF INDONESIA REGULATION OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA

THE PRESIDENT OF THE REPUBLIC OF INDONESIA REGULATION OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA NUMBER 10 OF 2011 ON PROCEDURES OF FOREIGN LOANS PROCUREMENT AND GRANTS RECEIPT BY THE GRACE OF GOD ALMIGHTY Considering : a. that in order to

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 4 YEAR 2012

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 4 YEAR 2012 LAW NUMBER 4 YEAR 2012 ON AMENDMENT OF THE LAW NUMBER 22 YEAR 2011 ON THE STATE REVENUE AND EXPENDITURE BUDGET OF THE BUDGET YEAR 2012 BY THE GRACE OF THE GOD ALMIGHTY PRESIDENT OF THE REPUPLIC OF INDONESIA,

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 24 YEAR 2011 THE IMPLEMENTING AGENCY OF SOCIAL SECURITY

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 24 YEAR 2011 THE IMPLEMENTING AGENCY OF SOCIAL SECURITY LAW NUMBER 24 YEAR 2011 ON THE IMPLEMENTING AGENCY OF SOCIAL SECURITY BY THE GRACE OF THE GOD ALMIGHTY PRESIDENT, Consider : a. that the social security system shall be program of the state of which aimed

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 28 YEAR 2007 CONCERNING

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 28 YEAR 2007 CONCERNING PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 28 YEAR 2007 CONCERNING THE THIRD AMENDMENT OF THE LAW NUMBER 6 YEAR 1983 ON GENERAL PROVISION AND TAXATION PROCEDURE BY THE

More information

THE MINISTER OF FINANCE

THE MINISTER OF FINANCE DECREE OF THE MINISTER OF FINANCE NO. 135/PMK.05/2005 CONCERNING AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NUMBER 424/KMK.06/2003 CONCERNING FINANCIAL SOUNDNESS OF INSURANCE AND REINSURANCE COMPANIES

More information

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 17/PMK.03/2013 CONCERNING AUDIT PROCEDURES BY THE GRACE OF GOD ALMIGHTY

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 17/PMK.03/2013 CONCERNING AUDIT PROCEDURES BY THE GRACE OF GOD ALMIGHTY COPY REGULATION OF THE MINISTER OF FINANCE Considering : a. NUMBER 17/PMK.03/2013 CONCERNING AUDIT PROCEDURES BY THE GRACE OF GOD ALMIGHTY MINISTER OF FINANCE, whereas the provision regarding the audit

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 46/PMK.08/2016 REGARDING AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE

More information

UNOFFICIAL TRANSLATION

UNOFFICIAL TRANSLATION COPY FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 10/POJK.05/2014 CONCERNING RISK LEVEL ASSESSMENT OF NON-BANK FINANCIAL SERVICES INSTITUTIONS FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 10/POJK.05/2014

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 93/PMK.07/2015 CONCERNING PROCEDURES FOR ALLOCATION, DISTRIBUTION, USE, MONITORING AND EVALUATION OF VILLAGE FUND BY THE GRACE

More information

[Symbol] THE PRESIDENT OF THE REPUBLIC OF INDONESIA

[Symbol] THE PRESIDENT OF THE REPUBLIC OF INDONESIA [Symbol] THE PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 25 YEAR 1999 CONCERNING FINANCIAL BALANCE BETWEEN THE CENTRAL & REGIONAL GOVERNMENT WITH THE BLESSING OF THE

More information

PRESIDENT THE REPUBLIC OF INDONESIA

PRESIDENT THE REPUBLIC OF INDONESIA GOVERNMENT REGULATION OF NUMBER 18 YEAR 2015 CONCERNING INCOME TAX FACILITIES FOR CAPITAL INVESTMENT IN CERTAIN BUSINESS FIELDS AND/OR CERTAIN REGIONS BY THE BLESSING OF THE ONE AND ONLY ALMIGHTY GOD THE

More information

INVESTMENT COORDINATING BOARD OF REPUBLIC OF INDONESIA COPY REGULATION OF INVESTMENT COORDINATING BOARD OF REPUBLIC OF INDONESIA NUMBER 14 OF 2017

INVESTMENT COORDINATING BOARD OF REPUBLIC OF INDONESIA COPY REGULATION OF INVESTMENT COORDINATING BOARD OF REPUBLIC OF INDONESIA NUMBER 14 OF 2017 INVESTMENT COORDINATING BOARD OF REPUBLIC OF INDONESIA COPY REGULATION OF INVESTMENT COORDINATING BOARD OF REPUBLIC OF INDONESIA NUMBER 14 OF 2017 CONCERNING GUIDELINES AND PROCEDURES FOR CONTROL OF INVESTMENT

More information

FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE FINANCIAL SERVICES AUTHORITY NUMBER: 4/POJK.

FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE FINANCIAL SERVICES AUTHORITY NUMBER: 4/POJK. FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE FINANCIAL SERVICES AUTHORITY NUMBER: 4/POJK.05/2013 CONCERNING FIT AND PROPER TEST OF KEY PERSONS IN INSURANCE COMPANIES,

More information

WITH THE BLESSING OF GOD ALMIGHTY THE BOARD OF COMMISSIONERS OF FINANCIAL SERVICES AUTHORITY,

WITH THE BLESSING OF GOD ALMIGHTY THE BOARD OF COMMISSIONERS OF FINANCIAL SERVICES AUTHORITY, UNOFFICIAL TRANSLATION Disclaimer: this document is an unofficial English translation of the original Indonesian text of Financial Services Authority Regulation Number 13/POJK.03/2017 concerning The Use

More information

REGULATION OF PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 13 YEAR 2018 REGARDING IMPLEMENTATION OF PRINCIPLE OF CORPORATE BENEFICIARY

REGULATION OF PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 13 YEAR 2018 REGARDING IMPLEMENTATION OF PRINCIPLE OF CORPORATE BENEFICIARY REGULATION OF PRESIDENT OF NUMBER 13 YEAR 2018 REGARDING IMPLEMENTATION OF PRINCIPLE OF CORPORATE BENEFICIARY IDENTIFICATION FOR PREVENTING AND ERADICATING CRIMINAL ACTIONS OF MONEY LAUNDERING AND TERRORISM

More information

FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 38/POJK.04/2014 CONCERNING CAPITAL INCREASES WITHOUT PRE-EMPTIVE RIGHTS FOR PUBLIC COMPANIES

FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 38/POJK.04/2014 CONCERNING CAPITAL INCREASES WITHOUT PRE-EMPTIVE RIGHTS FOR PUBLIC COMPANIES FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 38/POJK.04/2014 CONCERNING CAPITAL INCREASES WITHOUT PRE-EMPTIVE RIGHTS FOR PUBLIC COMPANIES BY THE GRACE

More information

Authorized Translation CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA

Authorized Translation CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA COPY REGULATION OF THE CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA NUMBER 18 OF 2015 ON AMENDMENT ON REGULATION OF THE

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA REGULATION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 109 OF 2013 CONCERNING

PRESIDENT OF THE REPUBLIC OF INDONESIA REGULATION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 109 OF 2013 CONCERNING PRESIDENT OF THE REPUBLIC OF INDONESIA REGULATION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 109 OF 2013 CONCERNING THE GRADUAL STAGES OF SOCIAL SECURITY PROGRAM PARTICIPATION BY THE GRACE OF

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 24 OF 2011 CONCERNING THE SOCIAL SECURITY ADMINISTRATIVE BODY

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 24 OF 2011 CONCERNING THE SOCIAL SECURITY ADMINISTRATIVE BODY PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 24 OF 2011 CONCERNING THE SOCIAL SECURITY ADMINISTRATIVE BODY BY THE GRACE OF GOD ALMIGHTY, PRESIDENT OF THE REPUBLIC OF INDONESIA

More information

Authorized Translation CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA

Authorized Translation CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA COPY REGULATION OF THE CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA NUMBER 19 OF 2015 ON AMENDMENT ON REGULATION OF THE

More information

FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 26/POJK.04/2014 CONCERNING

FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 26/POJK.04/2014 CONCERNING FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 26/POJK.04/2014 CONCERNING SECURITIES EXCHANGE TRANSACTION SETTLEMENT GUARANTEE WITH THE BLESSINGS OF GOD

More information

THE LAW OF THE REPUBLIC OF INDONESIA NUMBER 40 OF 2007 CONCERNING LIMITED LIABILITY COMPANY BY THE GRACE OF ALMIGHTY GOD

THE LAW OF THE REPUBLIC OF INDONESIA NUMBER 40 OF 2007 CONCERNING LIMITED LIABILITY COMPANY BY THE GRACE OF ALMIGHTY GOD THE LAW OF THE REPUBLIC OF INDONESIA NUMBER 40 OF 2007 CONCERNING LIMITED LIABILITY COMPANY BY THE GRACE OF ALMIGHTY GOD THE PRESIDENT OF THE REPUBLIC OF INDONESIA Considering : a. that the national economy,

More information

UNOFFICIAL TRANSLATION

UNOFFICIAL TRANSLATION FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE FINANCIAL SERVICES AUTHORITY NUMBER 23/PFSA.05/2015 CONCERNING INSURANCE PRODUCT AND INSURANCE PRODUCT DISTRIBUTION BY THE

More information

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 204/PMK.05/2011 CONCERNING

COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 204/PMK.05/2011 CONCERNING COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 204/PMK.05/2011 CONCERNING AMENDMENT TOREGULATION OF THE MINISTER OF FINANCE NUMBER 60/PMK.05/2011 ON IMPLEMENTATION OF

More information

OF THE REPUBLIC OF INDONESIA COPY FINANCIAL SERVICES AUTHORITY NUMBER: 3/POJK.05/2013 CONCERNING MONTHLY REPORTS FROM

OF THE REPUBLIC OF INDONESIA COPY FINANCIAL SERVICES AUTHORITY NUMBER: 3/POJK.05/2013 CONCERNING MONTHLY REPORTS FROM FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA COPY FINANCIAL SERVICES AUTHORITY NUMBER: 3/POJK.05/2013 CONCERNING MONTHLY REPORTS FROM NON-BANK FINANCIAL SERVICE INSTITUTIONS BY THE GRACE OF

More information

CIRCULAR ON SPECIAL SALES TAX

CIRCULAR ON SPECIAL SALES TAX MINISTRY OF FINANCE No. 18-2005-TT-BTC SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, 8 March 2005 CIRCULAR ON SPECIAL SALES TAX Amending adding to Circular 119-2003-TT-BTC of

More information

PRESIDENTIAL REGULATION REPUBLIC OF INDONESIA NUMBER 26 YEAR 2010 REGARDING TRANSPARENCY OF NATIONAL/LOCAL EXTRACTIVE INDUSTRY REVENUES

PRESIDENTIAL REGULATION REPUBLIC OF INDONESIA NUMBER 26 YEAR 2010 REGARDING TRANSPARENCY OF NATIONAL/LOCAL EXTRACTIVE INDUSTRY REVENUES PRESIDENTIAL REGULATION REPUBLIC OF INDONESIA NUMBER 26 YEAR 2010 REGARDING TRANSPARENCY OF NATIONAL/LOCAL EXTRACTIVE INDUSTRY REVENUES BY THE GRACE OF THE ALMIGHTY CREATOR THE PRESIDENT OF THE REPUBLIC

More information

A DECREE OF THE MINISTER OF FINANCE NUMBER 512/KMK.06/2002 CONCERNING DIRECT INSPECTION OF PENSION FUNDS

A DECREE OF THE MINISTER OF FINANCE NUMBER 512/KMK.06/2002 CONCERNING DIRECT INSPECTION OF PENSION FUNDS ANNEX IV.14 A DECREE OF THE MINISTER OF FINANCE NUMBER 512/KMK.06/2002 CONCERNING DIRECT INSPECTION OF PENSION FUNDS A DECREE OF THE MINISTER OF FINANCE NUMBER 512/KMK.06/2002 CONCERNING DIRECT INSPECTION

More information

LAW OF THE REPUBLIC OF INDONESIA NUMBER 1, YEAR 1967 CONCERNING FOREIGN INVESTMENT BY THE GRACE OF THE ALMIGHTY GOD

LAW OF THE REPUBLIC OF INDONESIA NUMBER 1, YEAR 1967 CONCERNING FOREIGN INVESTMENT BY THE GRACE OF THE ALMIGHTY GOD Jl. Tebet Barat Dalam IX No. 21 Jakarta 12810 Phone/Fax : (021) 8300248 E-mail : tadillaw@yahoo.com LAW OF THE REPUBLIC OF INDONESIA NUMBER 1, YEAR 1967 CONCERNING FOREIGN INVESTMENT BY THE GRACE OF THE

More information

DECREE OF THE MINISTER OF COMMUNICATION AND INFORMATION TECHNOLOLGY NUMBER : 04/PER/M.KOMINFO/01/2006

DECREE OF THE MINISTER OF COMMUNICATION AND INFORMATION TECHNOLOLGY NUMBER : 04/PER/M.KOMINFO/01/2006 1 DECREE OF THE MINISTER OF COMMUNICATION AND INFORMATION TECHNOLOLGY NUMBER : 04/PER/M.KOMINFO/01/2006 0N AUCTION PROCEDURE OF RADIO FREQUENCY SPECTRUM BAND OF 2.1 GHz FOR THE PROVISION OF IMT-2000 CELLULAR

More information

REGULATION OF BANK INDONESIA NUMBER 19/8/PBI/2017ON NATIONAL PAYMENT GATEWAY BY THE BLESSINGS OF THE ALMIGHTY GOD GOVERNOR OF BANK INDONESIA,

REGULATION OF BANK INDONESIA NUMBER 19/8/PBI/2017ON NATIONAL PAYMENT GATEWAY BY THE BLESSINGS OF THE ALMIGHTY GOD GOVERNOR OF BANK INDONESIA, UNOFFICIAL TRANSLATION REGULATION OF BANK INDONESIA NUMBER 19/8/PBI/2017ON NATIONAL PAYMENT GATEWAY BY THE BLESSINGS OF THE ALMIGHTY GOD GOVERNOR OF BANK INDONESIA, Considering : a. that to realize smooth,

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 50/PMK.010/2016 REGARDING IMPOSITION OF ANTI-DUMPING IMPORT DUTY ON IMPORT

More information

Ministry of Trade Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER: 31/M-DAG/PER/8/2008 CONCERNING

Ministry of Trade Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER: 31/M-DAG/PER/8/2008 CONCERNING Ministry of Trade Republic of Indonesia REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER: 31/M-DAG/PER/8/2008 CONCERNING FRANCHISING BY THE GRACE OF THE GOD ALMIGHTY THE MINISTER

More information

COPY REGULATION OF FINANCE MINISTER NUMBER 100/PMK.02/2009 CONCERNING INFRASTRUCTURE FINANCING COMPANIES FINANCE MINISTER,

COPY REGULATION OF FINANCE MINISTER NUMBER 100/PMK.02/2009 CONCERNING INFRASTRUCTURE FINANCING COMPANIES FINANCE MINISTER, COPY REGULATION OF FINANCE MINISTER NUMBER 100/PMK.02/2009 CONCERNING INFRASTRUCTURE FINANCING COMPANIES FINANCE MINISTER, Having considered : that in order to implement Article 8 of Presidential Decree

More information

MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER 43/M-DAG/PER/6/2017 CONCERNING

MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER 43/M-DAG/PER/6/2017 CONCERNING OFFICIAL TRANSLATION MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE OF THE REPUBLIC OF INDONESIA NUMBER 43/M-DAG/PER/6/2017 CONCERNING AMENDMENT ON REGULATION OF THE

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW NUMBER 11 YEAR 2011 ON THE AMENDMENT OF LAW NUMBER 10 YEAR 2010 ON THE STATE BUDGET REVENUE AND EXPENDITURE OF THE BUDGET YEAR 2011 BY THE GRACE OF THE GOD ALMIGHTY PRESIDENT, Considering : a. that

More information

BANK INDONESIA REGULATION NUMBER 14/12/PBI/2012 CONCERNING COMMERCIAL BANK HEAD OFFICE REPORTS WITH THE BLESSINGS OF GOD ALMIGHTY

BANK INDONESIA REGULATION NUMBER 14/12/PBI/2012 CONCERNING COMMERCIAL BANK HEAD OFFICE REPORTS WITH THE BLESSINGS OF GOD ALMIGHTY BANK INDONESIA REGULATION NUMBER 14/12/PBI/2012 CONCERNING COMMERCIAL BANK HEAD OFFICE REPORTS WITH THE BLESSINGS OF GOD ALMIGHTY THE GOVERNOR OF BANK INDONESIA, Considering: a. whereas for effective implementation

More information

FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 36/POJK.04/2014 CONCERNING SHELF REGISTRATION

FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 36/POJK.04/2014 CONCERNING SHELF REGISTRATION FINANCIAL SERVICES AUTHORITY REPUBLIC OF INDONESIA FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 36/POJK.04/2014 CONCERNING SHELF REGISTRATION BY THE GRACE OF GOD ALMIGHTY BOARD OF COMMISSIONERS OF FINANCIAL

More information

LAW NO. 36/2000 DATED DECEMBER 21, 2000

LAW NO. 36/2000 DATED DECEMBER 21, 2000 LAW NO. 36/2000 DATED DECEMBER 21, 2000 THE STIPULATION OF GOVERNMENT REGULATION IN LIEU OF LAW NO. 1/2000 ON FREE TRADE AREAS AND FREE PORTS TO BECOME A LAW WITH THE BLESSING OF THE GOD ALMIGHTY THE PRESIDENT

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 14 YEAR 2011

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 14 YEAR 2011 LAW NUMBER 14 YEAR 2011 ON ACCOUNTABILITY OF THE IMPLEMENTATION OF STATE REVENUE AND EXPENDITURE BUDGET OF THE BUDGET YEAR 2010 BY THE GRACE OF THE GOD ALMIGHTY PRESIDENT Consider : a. that the State Revenue

More information

BANK INDONESIA REGULATION NUMBER: 5/5/PBI/2003 CONCERNING RUPIAH AND FOREIGN CURRENCY MONEY MARKET BROKERAGE COMPANIES THE GOVERNOR OF BANK INDONESIA,

BANK INDONESIA REGULATION NUMBER: 5/5/PBI/2003 CONCERNING RUPIAH AND FOREIGN CURRENCY MONEY MARKET BROKERAGE COMPANIES THE GOVERNOR OF BANK INDONESIA, BANK INDONESIA REGULATION NUMBER: 5/5/PBI/2003 CONCERNING RUPIAH AND FOREIGN CURRENCY MONEY MARKET BROKERAGE COMPANIES THE GOVERNOR OF BANK INDONESIA, Considering : a. whereas the integrated development

More information

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 39 YEAR 2008

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 39 YEAR 2008 GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 39 YEAR 2008 CONCERNING SECOND AMENDMENT TO GOVERNMENT REGULATION NUMBER 73 YEAR 1992 CONCERNING INSURANCE BUSINESS CONDUCT BY THE GRACE OF GOD

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 157/PMK.

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

More information

UNOFFICIAL TRANSLATION

UNOFFICIAL TRANSLATION BANK INDONESIA REGULATION NUMBER: 10/ 28 /PBI/2008 CONCERNING THE PURCHASE OF FOREIGN CURRENCY AGAINST RUPIAH THROUGH BANKS WITH THE BLESSING OF GOD ALMIGHTY THE GOVERNOR OF BANK INDONESIA Considering

More information

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA INDONESIA CAPITAL MARKET AND FINANCIAL INSTITUTIONS SUPERVISORY AGENCY COPY OF

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA INDONESIA CAPITAL MARKET AND FINANCIAL INSTITUTIONS SUPERVISORY AGENCY COPY OF Unofficial Translation MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA COPY OF REGULATION OF THE CHAIRPERSON OF INDONESIA CAPITAL MARKET AND FINANCIAL INSTITUTIONS NUMBER: PER-09/BL/2012 CONCERNING THE

More information

BANK INDONESIA REGULATION NUMBER 13/20/PBI/2011 CONCERNING RECEIPT OF EXPORT PROCEEDS AND WITHDRAWAL OF FOREIGN EXCHANGE FROM EXTERNAL DEBT

BANK INDONESIA REGULATION NUMBER 13/20/PBI/2011 CONCERNING RECEIPT OF EXPORT PROCEEDS AND WITHDRAWAL OF FOREIGN EXCHANGE FROM EXTERNAL DEBT BANK INDONESIA REGULATION NUMBER 13/20/PBI/2011 CONCERNING RECEIPT OF EXPORT PROCEEDS AND WITHDRAWAL OF FOREIGN EXCHANGE FROM EXTERNAL DEBT BY THE GRACE OF THE ALMIGHTY GOD Considering : THE GOVERNOR OF

More information

BANK INDONESIA REGULATION Number: 8/1/PBI/2006 CONCERNING THE EMERGENCY FINANCING FACILITY THE GOVERNOR OF BANK INDONESIA,

BANK INDONESIA REGULATION Number: 8/1/PBI/2006 CONCERNING THE EMERGENCY FINANCING FACILITY THE GOVERNOR OF BANK INDONESIA, Unofficial Translation BANK INDONESIA REGULATION Number: 8/1/PBI/2006 CONCERNING THE EMERGENCY FINANCING FACILITY THE GOVERNOR OF BANK INDONESIA, Considering: a. whereas in the course of their business,

More information

BANK INDONESIA REGULATION NUMBER 13 / 20 / PBI/2011 INCOME OF FOREIGN EXCHANGE DERIVED FROM EXPORT AND WITHDRAWAL OF FOREIGN EXCHANGE OF FOREIGN DEBT

BANK INDONESIA REGULATION NUMBER 13 / 20 / PBI/2011 INCOME OF FOREIGN EXCHANGE DERIVED FROM EXPORT AND WITHDRAWAL OF FOREIGN EXCHANGE OF FOREIGN DEBT BANK INDONESIA REGULATION NUMBER 13 / 20 / PBI/2011 ON INCOME OF FOREIGN EXCHANGE DERIVED FROM EXPORT AND WITHDRAWAL OF FOREIGN EXCHANGE OF FOREIGN DEBT BY THE GRACE OF GOD ALMIGHTY GOVERNOR OF BANK INDONESIA,

More information

COPY REGULATION OF THE CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA NUMBER 17 OF 2015

COPY REGULATION OF THE CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA NUMBER 17 OF 2015 CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA COPY REGULATION OF THE CHAIRMAN OF INVESTMENT COORDINATING BOARD REPUBLIC OF INDONESIA NUMBER 17 OF 2015 ON GUIDELINES AND PROCEDURES FOR

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 18 OF 2016 REGARDING STATE BUDGET FOR FISCAL YEAR 2017

PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 18 OF 2016 REGARDING STATE BUDGET FOR FISCAL YEAR 2017 LAW OF NUMBER 18 OF 2016 REGARDING STATE BUDGET FOR FISCAL YEAR 2017 BY THE GRACE OF GOD ALMIGHTY THE PRESIDENT OF, Considering : a. whereas the State Budget as the realization of state finance management

More information

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA COPY OF THE REPUBLIC OF INDONESIA COPY REGULATION OF THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA NO. 194/PMK.02/2013 CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NO. 94/PMK.02/2013

More information

INDONESIA REGULATION NUMBER 16/12/PBI/2014 CONCERNING SHARIA MONETARY OPERATIONS WITH THE BLESSINGS OF GOD THE ALMIGHTY

INDONESIA REGULATION NUMBER 16/12/PBI/2014 CONCERNING SHARIA MONETARY OPERATIONS WITH THE BLESSINGS OF GOD THE ALMIGHTY BANK INDONESIA INDONESIA REGULATION NUMBER 16/12/PBI/2014 CONCERNING SHARIA MONETARY OPERATIONS WITH THE BLESSINGS OF GOD THE ALMIGHTY THE GOVERNOR OF BANK INDONESIA, Considering : a. that in order to

More information

CALCULATION, PAYMENT AND

CALCULATION, PAYMENT AND PROCEDURE FOR PREPARING BUDGET I CALCULATION, PAYMENT AND ACCOUNTABILITY ON FERTILIZER SUBSIDY (Regulation of the Minister of Finance Number 94/PMK.02/2011, Dated June 27, 2011) WITH THE BLESSING OF THE

More information

BANK INDONESIA REGULATION NUMBER: 13/21/PBI/2011 CONCERNING MONITORING OF BANK ACTIVITY IN FOREIGN EXCHANGE FLOWS BY THE GRACE OF THE ALMIGHTY GOD

BANK INDONESIA REGULATION NUMBER: 13/21/PBI/2011 CONCERNING MONITORING OF BANK ACTIVITY IN FOREIGN EXCHANGE FLOWS BY THE GRACE OF THE ALMIGHTY GOD BANK INDONESIA REGULATION NUMBER: 13/21/PBI/2011 CONCERNING MONITORING OF BANK ACTIVITY IN FOREIGN EXCHANGE FLOWS BY THE GRACE OF THE ALMIGHTY GOD THE GOVERNOR OF BANK INDONESIA, Considering: a. whereas

More information

DECISION OF THE BOARD OF DIRECTORS OF THE INDONESIA STOCK EXCHANGE INC.

DECISION OF THE BOARD OF DIRECTORS OF THE INDONESIA STOCK EXCHANGE INC. DECISION OF THE BOARD OF DIRECTORS OF THE INDONESIA STOCK EXCHANGE INC. Number : Kep-00113/BEI/11-2015 Regarding : Rule Number I-R concerning Listing of Asset-Backed Securities in the Form of Participatory

More information

THE MINISTER OF TRADE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE REPUBLIC OF INDONESIA NUMBER 47/M-DAG/PER/8/2013 CONCERNING

THE MINISTER OF TRADE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE REPUBLIC OF INDONESIA NUMBER 47/M-DAG/PER/8/2013 CONCERNING THE MINISTER OF TRADE REPUBLIC OF INDONESIA REGULATION OF THE MINISTER OF TRADE REPUBLIC OF INDONESIA NUMBER 47/M-DAG/PER/8/2013 CONCERNING AMENDMENT OF REGULATION OF THE MINISTER OF TRADE NUMBER 16/M-DAG/PER/4/2013

More information

- 2 - COPY OF FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 60 /POJK.04/2017 ON THE ISSUANCE AND THE TERMS OF GREEN BOND

- 2 - COPY OF FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 60 /POJK.04/2017 ON THE ISSUANCE AND THE TERMS OF GREEN BOND - 2 - FINANCIAL SERVICES AUTHORITY OF THE REPUBLIC OF INDONESIA COPY OF FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 60 /POJK.04/2017 ON THE ISSUANCE AND THE TERMS OF GREEN BOND BY THE GRACE OF GOD THE

More information

BANK INDONESIA REGULATION NUMBER: 13/14/PBI/2011 CONCERNING ASSET QUALITY RATING FOR ISLAMIC RURAL BANKS BY THE GRACE OF THE ALMIGHTY GOD

BANK INDONESIA REGULATION NUMBER: 13/14/PBI/2011 CONCERNING ASSET QUALITY RATING FOR ISLAMIC RURAL BANKS BY THE GRACE OF THE ALMIGHTY GOD BANK INDONESIA REGULATION NUMBER: 13/14/PBI/2011 CONCERNING ASSET QUALITY RATING FOR ISLAMIC RURAL BANKS BY THE GRACE OF THE ALMIGHTY GOD THE GOVERNOR OF BANK INDONESIA, Considering: a. whereas the sustainability

More information

WITH THE GRACE OF GOD THE ALMIGHTY THE GOVERNOR OF BANK INDONESIA,

WITH THE GRACE OF GOD THE ALMIGHTY THE GOVERNOR OF BANK INDONESIA, BANK INDONESIA REGULATION NUMBER: 11 / 2 / PBI / 2009 CONCERNING THE THIRD AMENDMENT OF BANK INDONESIA REGULATION NUMBER 7 / 2 / PBI / 2005 CONCERNING ASSET QUALITY RATING FOR COMMERCIAL BANKS WITH THE

More information

LAW OF THE REPUBLIC OF INDONESIA NUMBER 8 OF 2017 REGARDING AMENDMENT TO LAW NUMBER 18 OF 2016 REGARDING THE STATE BUDGET FOR FISCAL YEAR 2017

LAW OF THE REPUBLIC OF INDONESIA NUMBER 8 OF 2017 REGARDING AMENDMENT TO LAW NUMBER 18 OF 2016 REGARDING THE STATE BUDGET FOR FISCAL YEAR 2017 COPY LAW OF THE REPUBLIC OF INDONESIA NUMBER 8 OF 2017 REGARDING AMENDMENT TO LAW NUMBER 18 OF 2016 REGARDING THE STATE BUDGET FOR FISCAL YEAR 2017 BY THE GRACE OF GOD ALMIGHTY THE PRESIDENT OF THE REPUBLIC

More information

Petroleum Revenue Bill

Petroleum Revenue Bill THE REPUBLIC OF SOMALILAND MINISTER OF ENERGY AND MINERALS Petroleum Revenue Bill 20 August 2014 Contents Part I - Introductory provisions... 4 1. Definitions... 4 2. Scope... 6 Part II National Petroleum

More information

UNOFFICIAL TRANSLATION

UNOFFICIAL TRANSLATION UNOFFICIAL TRANSLATION FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 11/POJK.05/2014 CONCERNING ON SITE EXAMINATION OF NON-BANK FINANCIAL SERVICES INSTITUTIONS FINANCIAL SERVICES AUTHORITY REGULATION

More information

PRESIDENT OF THE REPUBLIC OF INDONESIA

PRESIDENT OF THE REPUBLIC OF INDONESIA COPY LAW OF NUMBER 12 OF 2016 REGARDING AMENDMENT TO LAW NUMBER 14 OF 2015 REGARDING THE STATE BUDGET FOR FISCAL YEAR 2016 BY THE GRACE OF GOD ALMIGHTY THE PRESIDENT OF, Considering : a. whereas the State

More information

BANK INDONESIA REGULATION NUMBER : 9/3/PBI/2007 CONCERNING GOVERNMENT SECURITIES AUCTION AND ADMINISTRATION THE GOVERNOR OF BANK INDONESIA,

BANK INDONESIA REGULATION NUMBER : 9/3/PBI/2007 CONCERNING GOVERNMENT SECURITIES AUCTION AND ADMINISTRATION THE GOVERNOR OF BANK INDONESIA, Unofficial Translation BANK INDONESIA REGULATION NUMBER : 9/3/PBI/2007 CONCERNING GOVERNMENT SECURITIES AUCTION AND ADMINISTRATION THE GOVERNOR OF BANK INDONESIA, Considering : a. whereas Bank Indonesia

More information

BANK INDONESIA REGULATION NUMBER 10/13/PBI/2008 CONCERNING GOVERNMENT SECURITIES AUCTION AND ADMINISTRATION WITH THE BLESSING OF THE ONE GOD

BANK INDONESIA REGULATION NUMBER 10/13/PBI/2008 CONCERNING GOVERNMENT SECURITIES AUCTION AND ADMINISTRATION WITH THE BLESSING OF THE ONE GOD Unofficial Translation BANK INDONESIA REGULATION NUMBER 10/13/PBI/2008 CONCERNING GOVERNMENT SECURITIES AUCTION AND ADMINISTRATION WITH THE BLESSING OF THE ONE GOD THE GOVERNOR OF BANK INDONESIA, Considering

More information

LAW OF THE REPUBLIC OF INDONESIA NUMBER 39 YEAR 2009 REGARDING SPECIAL ECONOMIC ZONES BY THE GRACE OF GOD THE ALMIGHTY

LAW OF THE REPUBLIC OF INDONESIA NUMBER 39 YEAR 2009 REGARDING SPECIAL ECONOMIC ZONES BY THE GRACE OF GOD THE ALMIGHTY LAW NUMBER 39 YEAR 2009 REGARDING SPECIAL ECONOMIC ZONES BY THE GRACE OF GOD THE ALMIGHTY PRESIDENT Considering: a. that the just and prosperous society based on Pancasila and the Constitution of the Republic

More information

THE MINISTER OF ENERGY AND MINERAL RESOURCES OF THE REPUBLIC OF INDONESIA MINISTER OF ENERGY AND MINERAL RESOURCES REGULATION NO.

THE MINISTER OF ENERGY AND MINERAL RESOURCES OF THE REPUBLIC OF INDONESIA MINISTER OF ENERGY AND MINERAL RESOURCES REGULATION NO. OF THE REPUBLIC OF INDONESIA MINISTER OF ENERGY AND MINERAL RESOURCES REGULATION NO. 22 OF 2008 CONCERNING TYPES OF OIL AND NATURAL GAS UPSTREAM BUSINESS ACTIVITY COSTS NON-RECOVERABLE TO THE CONTRACTORS

More information