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 IMPLEMENTATION BY USING FOREIGN LANGUAGE AND CURRENCY UNIT OTHER THAN RUPIAH AS WELL AS THE LIABILITY FOR SUBMISSION OF ANNUAL INCOME TAX RETURN OF AGENCY TAXPAYER BY THE GRACE OF GOD ALMIGHTY THE MINISTER OF FINANCE, Considering : a. that the provisions relating to the bookkeeping implementation by using foreign language and currency unit other than rupiah has been stipulated in the Minister of Finance Regulation No. 196 / PMK.03 / 2007 on the Procedures of Bookkeeping Implementation by Using Foreign Language and Currency Unit Other Than Rupiah as well as the liability for Submission of Annual Income Tax Return of Agency Taxpayer, as amended by the Minister of Finance Regulation No. 24 / PMK.011 / 2012; b. that in order to improve service and provide convenience and legal certainty to Taxpayer who implement bookkeeping by using foreign language and currency unit other than Rupiah, it is necessary to amend the provisions relating to the bookkeeping implementation by using foreign language and currency unit other than Rupiah as stipulated in the Minister of Finance Regulation No. 196 / PMK.03 / 2007 on Using Foreign Language and Currency Unit other than Rupiah as well as the liability for Submission of Annual Income Tax Return of Agency Taxpayer as amended by the Minister of Finance Regulation No. 24 / PMK.011 / 2012; c. that under the provisions of Article 28 paragraph (8) of Law No. 6 of 1983 concerning General Provisions and Tax Procedures as amended several times and most recently by Law No. 16 of 2009, stipulated that the - 1 -
bookkeeping by using foreign language and currency unit other than Rupiah can be held by the Taxpayer after receiving permission of the Minister of Finance; d. that based on the consideration set forth in letter a, b, and c, it is necessary to stipulate the Minister of Finance Regulation on the Second Amendment to the Minister of Finance Regulation No. 196 / PMK.03 / 2007 on Using Foreign Language and Currency Unit other than Rupiah as well as the liability for Submission of Annual Income Tax Return of Agency Taxpayer Given : the Minister of Finance Regulation No. 196 / PMK.03 / 2007 on Procedures of Bookkeeping Implementation by Using Foreign Language and Currency Unit other than Rupiah as well as the liability for Submission of Annual Income Tax Return of Agency Taxpayer as amended by the Minister of Finance Regulation No. 24 / PMK.011 / 2012; HAS DECIDED: Stipulate : THE MINISTER OF FINANCE REGULATION ON THE SECOND AMENDMENT TO THE MINISTER OF FINANCE REGULATION NUMBER 196 / PMK.03 / 2007 ON PROCEDURES FOR BOOKKEEPING IMPLEMENTATION BY USING FOREIGN LANGUAGE AND CURRENCY UNIT OTHER THAN RUPIAH AS WELL AS THE LIABILITY FOR SUBMISSION OF ANNUAL INCOME TAX RETURN OF AGENCY TAXPAYER Article 1 Several provisions in the Minister of Finance Regulation Number 196/PMK.03/2007 on Using Foreign Language and Currency Unit other than Rupiah as well as the liability for Submission of Annual Income Tax Return of Agency Taxpayer as amended by the Minister of Finance Regulation No. 24 / PMK.011 / 2012, amended as follows: - 2 -
1. In between Article 15 and Article 16, it is inserted 2 (two) Articles, namely Article 15A and Article 15B, which reads as follows: Article 15A (1) If the Taxpayer has obtained a degree permit to implement bookkeeping by using English language and the currency of US Dollar which has been issued by the Director General of Taxes or the Head of Regional Office of Directorate General of Taxes, however the if the decree is known damaged, illegible, lost or can not be found again, and the Taxpayer intends to implement the bookkeeping by using English language and the currency of the US Dollar, Taxpayer shall apply for the reissuance of the decree in question to the Head of Regional Office of the Directorate General of Taxes where the taxpayer is registered. (2) Upon the application of Taxpayer as referred to in paragraph (1), the Head of Regional Office of Directorate General of Taxes on behalf of the Minister of Finance may issue a decree as substitution of damaged decree, illegible, lost or cannot be found again, after doing research. (3) The re-issued decree as referred to in paragraph (2) has the same legal position with the decree that has been published previously. Article 15B (1) In the event of a Taxpayer is binding to an agreement with the Government, in which the agreement requires to implement bookkeeping by using English language and the currency of US Dollar, and the agreement has expired, it can continue to implement bookkeeping by using English language and the currency of US Dollar, proven that the Taxpayer in question is within the Taxpayer coverage as referred to in Article 3. - 3 -
(2) To be able to continue the operation of bookkeeping implementation by using English language and the currency of US Dollar, the Taxpayer as referred to in paragraph (1) shall apply for the relevant permit to the Head of Regional Office of Directorate General of Taxes, where the Taxpayer is registered within a period of 1 (one) year from the enactment of this Regulation or 1 (one) year after termination of the agreement in question. (3) If the Taxpayer filed the application as referred to in paragraph (2) previously had obtained a decree on permit to implement bookkeeping by using English language and the currency of US Dollar, the decree on permit issued pursuant to the application as referred to in paragraph (2) will replace the decree on permit that has been issued previously. 2. The provisions of Article 16 were amended to read as follows: Article 16 Further provisions on the procedure for application, notification, granting, cancellation and re-issuance of a permit to implement bookkeeping by using English language and the currency of US Dollar is regulated by the Director General of Taxes. Article II This Regulation comes into force on the date of promulgation. For public cognizance, this Regulation shall be promulgated and published in the State Gazette of the Republic of Indonesia. - 4 -
Enacted in Jakarta on January 6, 2015 MINISTER OF FINANCE THE REPUBLIC OF INDONESIA, Signed BAMBANG P.S. BRODJONEGORO Promulgated in Jakarta on January 7, 2015 MINISTER OF JUSTICE AND HUMAN RIGHTS THE REPUBLIC OF INDONESIA, Signed YASONNA H. LAOLY STATE GAZETTE YEAR 2015 NUMBER 17-5 -