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

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 - 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 - 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 1994. 3. 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 1994. 9. 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.

- 4-10. 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 - (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 - (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 - 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 - 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 - 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 600.000411980 and Geothermal Bank Account Number 508.000084980 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 501.000xxxxxx 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