ProdukHukum Perdagangan
DECISION OF THE DIRECTOR GENERAL OF TAXATION
NO. KEP-229/PJ/2001 DATED MARCH 22, 2001
TAX TREATMENT IN INTEGRATED ECONOMIC
DEVELOPMENT ZONE (KAPET)
THE DIRECTOR GENERAL,
Considering :
That as further implementation of Decree of the Minister of Finance No. 200/KMK.04/2000 on tax and
customs treatment in KAPET as already amended by Decree of the Finance Minister No. 11/KMK.04/2001, it is
necessary to stipulate a decision of the Director General of Taxation on tax treatment in KAPET;
In view of :
1. Law No. 6/1983 on general provisions and procedure for taxation (Statute Book No. 49/1983, Supplement
to Statute Book No. 3262) as already amended the latest by Law No. 16/2000 (Statute Book No. 126/2000,
Supplement to Statute Book No. 3984);
2. Law No. 7/1983 on the income tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as
already amended the latest by Law No. 17/2000 (Statute Book No. 127/2000, Supplement to Statute Book
No. 3985);
3. Government Regulation No. 33/1996 on bonded container yards (Statute Book No. 50/1996, Supplement to
Statute Book No. 3638) as already amended by Government Regulation No. 43/1997 (Statute Book No.
90/1997, Supplement to Statute Book No. 3717);
4. Government Regulation No. 20/2000 on tax treatment in a KAPET (Statute Book No. 45/2000, Supplement
to Statute Book No. 3949) as already amended by Government Regulation No. 147/2000 (Statute Book No.
268/2000, Supplement to Statute Book No. 4065);
5. Decree of the Minister of Finance No. 291/KMK.05/1997 on bonded zones, as already amended the latest
by Decree of the Minister of Finance No. 94/KMK.05/2000;
6. Decree of the Minister of Finance No. 200/KMK.04/2000 on tax and customs treatment in a KAPET as
already amended by Decree of the Minister of Finance No. 11/KMK.04/2001.
DECIDES :
To stipulate :
THE DECISION OF THE DIRECTOR GENERAL OF TAXATION ON TAX TREATMENT IN A KAPET.
Article 1
(1) Referred to as a company in this decision shall be a company undertaking business activities in a KAPET
and obtaining an operational license and an appointment as project executive from the Management Board
(BP) of a KAPET.
(2) Referred to as a bonded zone (KB) in this decision shall be a KB located within the territory of a KAPET.
Article 2
(1) A company domiciled in the territory of a KAPET shall be granted an income tax facility in the form of:
a. reduction in the net earnings amounting to 30% (thirty percent) of the amount of investment made,
which can be enjoyed for 6 (six) years as from the year in which commercial production begins, namely
5% (five percent) every year or the amount of the capital investment realized either in the fixed assets
which can or cannot be depreciated;
b. the choice to apply depreciation and or accelerated amortization, as follows:
Period of Benefit
Becomes
Tariff of Depreciation and
Amortization on on the basis of
the Method
Asset Group
Non-Building or
Intangible Assets
Group I
Group II
Group III
Group IV
II. Building
Permanent
Non- Permanent
Straight Line
Decreasing
Balance
2 years
4 years
8 years
10 years
50%
25%
12,5%
10%
100%
50%
25%
20%
10 years
5 years
10%
20%
-
c. Compensation for fiscal losses, starting from the next fiscal year consecutively up to a maximum of 10
(ten) years;
d. The Income Tax Article 26 on Dividends of 10% (ten percent) or a lower tariff according to the
prevailing double taxation avoidance agreement.
(2) A company not domiciled in the territory of a KAPET shall be given only the Income Tax facility as
referred to in sub-article (1) letters a and b.
(3) The taxation facility in the area of the Income Tax as meant in sub-articles (1) and (2) shall be granted to
activities and assets which are used only within the territory of a KAPET.
(4) A company undertaking business activities as an operator of a bonded zone (PKB) and or a company in a
bonded zone (PDKB) can be granted an additional income tax facility in the form of exemption from the
Income Tax Article 22 Import on :
a. the import of capital goods or equipment for the construction/expansion of a bonded zone and office
equipment used only by a PKB;
b. the import of other capital goods or equipment directly related to the production activities of a PDKB
solely used in a PDKB;
c. the import of goods and or materials to be processed in a PDKB.
(5) Apart from the facility of the Income Tax Article 22 Import as meant in sub-article (4), a PKB and or a
PDKB shall be granted the facility of non-collection of the Value Added Tax (VAT) and the Sales Tax on
Luxury Goods (PPnBM) on :
a. the import of capital goods or equipment for the construction/expansion of a bonded zone and office
equipment solely used by PKB;
b. the import of other capital goods or equipment related directly to the production activities of PDKB
solely used in a PDKB;
c. the import of goods and or materials to be processed in a PDKB;
d. the entry of taxable goods from Another Indonesian Customs Area (DPIL) to a PDKB to be further
processed;
e. the dispatch of goods resulting from the production of PDKB to another PDKB to be further processed;
f. the release of goods and or materials from a PDKB to an industrial company in a DPIL or another
PDKB in the framework of subcontracting;
g. the re-delivery of taxable goods resulting from the subcontracted work by taxable companies in a DPIL
or another PDKB to a taxable company in the original PDKB;
h. loan of machinery and or factory equipment in the framework of subcontracting from a PDKB to an
industrial company in a DPIL, or another PDKB and its return to the original PDKB.
Article 3
(1) The facility as meant in Article 2 sub-article (1) letter a shall reduce the net income in the event that a
company obtains a business profit or increase fiscal losses in the event that the company sustain losses.
(2) If in the years in which the facilities are granted as meant in Article 2 sub-article (1) letter a, the company
shall transfer the assets originating from capital investment already enjoying the said facilities, the facilities
already enjoyed and become inherent in the said assets shall be revoked and added to the taxable income in
the fiscal year when the transfer of the assets is made, and the profit obtained from the said asset transfer
shall continue to entail outstanding income tax.
Article 4
A company undertaking business activities outside the territory of KAPET, shall be required to
undertake separate book-keeping for transactions, income and expenses regarding business activities undertaken
within the territory of a KAPET and those undertaken outside the territory of a KAPET.
Article 5
(1) To obtain the income tax facilities as meant in Article 2 sub-article (1) letter a, a company must file a
written application to the head of the tax service where the company is registered by using the form as
meant in Attachment I.a. to this Decision of the Director General along with :
a. a letter of appointment as project executive from the BP of a KAPET;
b. a capital investment certificate from an authorized government agency;
c. the amo unt and the year of the realization of capital investment;
d. a financial report for the year when commercial production begins.
(2) An application as meant in sub-article (1) can also be filed by a company augmenting/expanding the capital.
(3) To be able to obtain the income tax facilities as meant in Article 2 sub-article (1) letter c, the company must
file a written application to the head of the tax service where the company is registered by using the form as
meant in Attachment II.a to this Decision of the Director General of Taxation by enclosing a letter of
appointment as project executive from the BP of a KAPET.
(4) To obtain the income tax facilities as meant in Article 2 sub-article (1) letter d, the company must file an
application to the head of the tax service where the company is registered by using the form as meant in
Attachment III.a to this Decision of the Director General of Taxation along with :
a. a letter of appointment as project executive from the BP of a KAPET;
b. the list of names, addresses, amounts of dividends distributed, amounts of the outstanding Income Tax
Article 26;
c. an explanation that the dividends paid out come from the profit balance remaining from the fiscal year
concerned.
(5) To be able to obtain the taxation facilities as meant in Article 2 sub-articles (4) and (5) letters a, b and c, the
company must comply with the provisions prevailing for a bonded zone.
Article 6
(1) The head of a tax service where the company is registered shall issue a letter of decision on approval of the
granting of taxation facilities in the KAPET using the form as meant in Attachment III.b to this Decision of
the Director General of Taxation at the latest 5 (five) working days after the application as meant in Article
5 is received in complete order.
(2) In the event that the tax service where the company is registered differs from the tax service where the
company undertakes its business activities, the head of the tax service where the company is registered shall
send the copy of the letter of decision on approval as meant in sub-article (1) to the head of the tax service
whose territory shall encompass the place where the company undertakes its business activities.
Article 7
(1) Regarding a company already obtaining an operational license and an appointment as project executive by
the BP of a KAPET concerned prior to April 7, 2000, the facilities of the income tax, the VAT and the
PPnBM as meant in Presidential Decree No. 89/1996 as already amended by Presidential Decree No. 9/1998
shall remain applicable up to the expiration of the operational license and the appointment as project
executive.
(2) Taxation facilities pursuant to this decision may be granted in the case of an application of a company to
obtain the taxation facilities in a KAPET having been received prior to the enforcement of Government
Regulation No. 147/2000 and not yet decided up to the enforcement of Government Regulation No.
147/2000.
(3) A company already stipulated as being entitled to receive the taxation facilities in a KAPET prior to the
enforcement of Government Regulation No. 147/2000 may file an application to obtain additional facilities
pursuant to this decision.
Article 8
This decision of the Director General of Taxation shall take effect as from the date of stipulation.
For public cognizance, this decision of the Director General of Taxation shall be announced by
publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 22, 2001
DIRECTOR GENERAL OF TAXATION
sgd.
HADI POERNOMO
Attachment I.a.
Sheet 1 : For Tax Service
Sheet 2 : For Applicant
Number
Attachment
Subject
:
:
: Application for Reduction in Net Income
by 30% of Amount of Investment
To
Head of the Tax Service of ……………
In
……………………………….
We here with :
Name of taxpayer
Address
Taxpayer Code Number
: …………………………
: …………………………
: …………………………
License from BP of KAPET
Number
: …………………………
Date
: …………………………
Pursuant to Government Regulation No. 147/2000 as already regulated further by virtue of Decree of the
Minister of Finance No. 11/KMK.04/2001 dated January 12, 2001 are filing an application for a reduction in the
net income by 30% (thirty percent) of the amount of capital investment, namely 5 (five) percent annually for 6
(six) years for :
Fiscal year
Year when commercial production begins
Year when investment is realized
Amount of investment realized
Amount of reduction in net income/year
: Starting from fiscal year of ……
Up to fiscal year of ……
: …………………….
: ………………… …
: Rp. ……………….
: Rp. ……………….
We are attaching herewith :
a. letter of appointment as project executive from BP of KAPET;
b. investment certificate from the Board of Investment and Fostering of State-Owned Enterprises;
c. amount of investment realized and year of investment realization;
d. financial report for the year when commercial production begins.
Thank you for the approval you will grant us.
……………, ………… …….
Taxpayer
……………………….
Attachment I.b.
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
TAX SERVICE OF
………………………………..
DECISION ON APPROVAL OF REDUCTION
IN NET INCOME BY 30%
Number : KEP-
Head of Tax Service of ………… herewith grants an approval to :
Name of Taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
With reference to the letter of application
Number
: …………………………
Date
: …………………………
To be allowed the facility of reduction in the net income by 30% (thirty percent) of the amount of the
investment made, pursuant to Government Regulation No. 147/2000 as already regulated further by virtue of
Decree of the Finance Minister No. 11/KMK.04/2001 dated January 12, 2001, as follows :
Fiscal year
Year of investment realization
Amount of realization of investment
Amount of reduction in net income granted (30%)
Amount of reduction in net income per year (5%)
: …… .. up to ……
: …………………
: Rp. ……………….
: Rp. ……………….
: Rp. ……………….
Please be informed accordingly.
…………, …….. ……..
Head
……………….
NIP.
Attachment II.a
First sheet
: For tax service
Second sheet : For applicant
Number
Attachment
Subject
:
:
: Application for license for compensation for losses
To
Head of Tax Service of ……………
In
……………………………….
Herewith we :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
License from BP of KAPET
Number
: …………………………
Dated
: …………………………
Pursuant to Government Regulation No. 147/2000 as already regulated further in Decree of the Minister of
Finance No. 11/KMK.04/2001 dated January 12, 2001 are filing an application for a license for compensation
for losses :
Fiscal year
Amount of fiscal losses
Period of time
: ……………
: ……………..
: ………… year (s)
Starting from fiscal year of …… up to fiscal year of …….
Letter of appointment as project executive from BP of KAPET is herewith attached.
Thank you for the approval you will grant us.
…………, …….. ……..
Taxpayer
……………….
Article II.b
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
TAX SERVICE OF
………………………………..
LETTER OF DECISION ON APPROVAL OF COMPENSATION FOR LOSSES
Number : KEP-
Head of the tax service of ………… herewith grants an approval to :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
With reference to letter of application
Number
: …………………………
Dated
: …………………………
To compensate for fiscal losses of the fiscal year of …… in the amount of Rp. ….. (…………..). As from the
fiscal year of …….. up to the fiscal year of ……. pursuant to Government Regulation No. 147/2000 as already
regulated further by virtue of Decree of the Minister of Finance No. 11/KMK.04/2001 dated January 12, 2001.
The amount of the losses may change in accordance with the outcome of tax auditing on the basis of the
prevailing provisions.
Please be informed accordingly.
…………, …….. ……..
Head
……………….
NIP.
Article III.a
First sheet
: For tax service
Second sheet : For applicant
Number
Attachment
Subject
:
:
: Application for Income Tax Article 26 on
Dividends at a tariff of 10%
To
Head of Tax Service of ……………
In
……………………………….
Herewith we :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
License from BP of KAPET
Number
: …………………………
Dated
: …………………………
Pursuant to Government Regulation No. 147/2000 as already regulated further by virtue of Decree of the
Minister of Finance No. 11/KMK.04/2001 dated January 12, 2001 are filing an application for the Income Tax
Article 26 on dividends at a tariff of 10% to be paid/outstanding in the amount of Rp. …….. (……………..).
Attached please find :
a. Letter of appointment of project executive from BP of KAPET.
b. List of names, addresses, amount of dividends distributed, amount of Income Tax Article 26 outstanding;
c. Explanation that the dividends paid out comes from the profit balance remaining from the fiscal year
concerned.
We thank you for the approval that you will give us.
…………, …….. ……..
Taxpayer
……………….
Attachment III.b
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
TAX SERVICE OF
………………………………..
DECISION ON APPROVAL OF INCOME TAX ARTICLE 26
ON DIVIDENDS AT A TARIFF OF 10%
Number : KEP-
Head of the tax service of ………… herewith grants an approval to :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
With reference to letter of application
Number
: …………………………
Dated
: …………………………
To be granted the facility of the Income Tax Article 26 on dividends at a tariff amounting to 10% to be paid
out/outstanding to the said foreign taxpayer in the amount of Rp. ….. (…………..).pursuant to Government
Regulation No. 147/2000 as already regulated further by virtue of Decree of the Minister of Finance No.
11/KMK.04/2001 dated January 12, 2001.
Please be informed accordingly.
…………, …….. ……..
Head
……………….
NIP.
NO. KEP-229/PJ/2001 DATED MARCH 22, 2001
TAX TREATMENT IN INTEGRATED ECONOMIC
DEVELOPMENT ZONE (KAPET)
THE DIRECTOR GENERAL,
Considering :
That as further implementation of Decree of the Minister of Finance No. 200/KMK.04/2000 on tax and
customs treatment in KAPET as already amended by Decree of the Finance Minister No. 11/KMK.04/2001, it is
necessary to stipulate a decision of the Director General of Taxation on tax treatment in KAPET;
In view of :
1. Law No. 6/1983 on general provisions and procedure for taxation (Statute Book No. 49/1983, Supplement
to Statute Book No. 3262) as already amended the latest by Law No. 16/2000 (Statute Book No. 126/2000,
Supplement to Statute Book No. 3984);
2. Law No. 7/1983 on the income tax (Statute Book No. 50/1983, Supplement to Statute Book No. 3263) as
already amended the latest by Law No. 17/2000 (Statute Book No. 127/2000, Supplement to Statute Book
No. 3985);
3. Government Regulation No. 33/1996 on bonded container yards (Statute Book No. 50/1996, Supplement to
Statute Book No. 3638) as already amended by Government Regulation No. 43/1997 (Statute Book No.
90/1997, Supplement to Statute Book No. 3717);
4. Government Regulation No. 20/2000 on tax treatment in a KAPET (Statute Book No. 45/2000, Supplement
to Statute Book No. 3949) as already amended by Government Regulation No. 147/2000 (Statute Book No.
268/2000, Supplement to Statute Book No. 4065);
5. Decree of the Minister of Finance No. 291/KMK.05/1997 on bonded zones, as already amended the latest
by Decree of the Minister of Finance No. 94/KMK.05/2000;
6. Decree of the Minister of Finance No. 200/KMK.04/2000 on tax and customs treatment in a KAPET as
already amended by Decree of the Minister of Finance No. 11/KMK.04/2001.
DECIDES :
To stipulate :
THE DECISION OF THE DIRECTOR GENERAL OF TAXATION ON TAX TREATMENT IN A KAPET.
Article 1
(1) Referred to as a company in this decision shall be a company undertaking business activities in a KAPET
and obtaining an operational license and an appointment as project executive from the Management Board
(BP) of a KAPET.
(2) Referred to as a bonded zone (KB) in this decision shall be a KB located within the territory of a KAPET.
Article 2
(1) A company domiciled in the territory of a KAPET shall be granted an income tax facility in the form of:
a. reduction in the net earnings amounting to 30% (thirty percent) of the amount of investment made,
which can be enjoyed for 6 (six) years as from the year in which commercial production begins, namely
5% (five percent) every year or the amount of the capital investment realized either in the fixed assets
which can or cannot be depreciated;
b. the choice to apply depreciation and or accelerated amortization, as follows:
Period of Benefit
Becomes
Tariff of Depreciation and
Amortization on on the basis of
the Method
Asset Group
Non-Building or
Intangible Assets
Group I
Group II
Group III
Group IV
II. Building
Permanent
Non- Permanent
Straight Line
Decreasing
Balance
2 years
4 years
8 years
10 years
50%
25%
12,5%
10%
100%
50%
25%
20%
10 years
5 years
10%
20%
-
c. Compensation for fiscal losses, starting from the next fiscal year consecutively up to a maximum of 10
(ten) years;
d. The Income Tax Article 26 on Dividends of 10% (ten percent) or a lower tariff according to the
prevailing double taxation avoidance agreement.
(2) A company not domiciled in the territory of a KAPET shall be given only the Income Tax facility as
referred to in sub-article (1) letters a and b.
(3) The taxation facility in the area of the Income Tax as meant in sub-articles (1) and (2) shall be granted to
activities and assets which are used only within the territory of a KAPET.
(4) A company undertaking business activities as an operator of a bonded zone (PKB) and or a company in a
bonded zone (PDKB) can be granted an additional income tax facility in the form of exemption from the
Income Tax Article 22 Import on :
a. the import of capital goods or equipment for the construction/expansion of a bonded zone and office
equipment used only by a PKB;
b. the import of other capital goods or equipment directly related to the production activities of a PDKB
solely used in a PDKB;
c. the import of goods and or materials to be processed in a PDKB.
(5) Apart from the facility of the Income Tax Article 22 Import as meant in sub-article (4), a PKB and or a
PDKB shall be granted the facility of non-collection of the Value Added Tax (VAT) and the Sales Tax on
Luxury Goods (PPnBM) on :
a. the import of capital goods or equipment for the construction/expansion of a bonded zone and office
equipment solely used by PKB;
b. the import of other capital goods or equipment related directly to the production activities of PDKB
solely used in a PDKB;
c. the import of goods and or materials to be processed in a PDKB;
d. the entry of taxable goods from Another Indonesian Customs Area (DPIL) to a PDKB to be further
processed;
e. the dispatch of goods resulting from the production of PDKB to another PDKB to be further processed;
f. the release of goods and or materials from a PDKB to an industrial company in a DPIL or another
PDKB in the framework of subcontracting;
g. the re-delivery of taxable goods resulting from the subcontracted work by taxable companies in a DPIL
or another PDKB to a taxable company in the original PDKB;
h. loan of machinery and or factory equipment in the framework of subcontracting from a PDKB to an
industrial company in a DPIL, or another PDKB and its return to the original PDKB.
Article 3
(1) The facility as meant in Article 2 sub-article (1) letter a shall reduce the net income in the event that a
company obtains a business profit or increase fiscal losses in the event that the company sustain losses.
(2) If in the years in which the facilities are granted as meant in Article 2 sub-article (1) letter a, the company
shall transfer the assets originating from capital investment already enjoying the said facilities, the facilities
already enjoyed and become inherent in the said assets shall be revoked and added to the taxable income in
the fiscal year when the transfer of the assets is made, and the profit obtained from the said asset transfer
shall continue to entail outstanding income tax.
Article 4
A company undertaking business activities outside the territory of KAPET, shall be required to
undertake separate book-keeping for transactions, income and expenses regarding business activities undertaken
within the territory of a KAPET and those undertaken outside the territory of a KAPET.
Article 5
(1) To obtain the income tax facilities as meant in Article 2 sub-article (1) letter a, a company must file a
written application to the head of the tax service where the company is registered by using the form as
meant in Attachment I.a. to this Decision of the Director General along with :
a. a letter of appointment as project executive from the BP of a KAPET;
b. a capital investment certificate from an authorized government agency;
c. the amo unt and the year of the realization of capital investment;
d. a financial report for the year when commercial production begins.
(2) An application as meant in sub-article (1) can also be filed by a company augmenting/expanding the capital.
(3) To be able to obtain the income tax facilities as meant in Article 2 sub-article (1) letter c, the company must
file a written application to the head of the tax service where the company is registered by using the form as
meant in Attachment II.a to this Decision of the Director General of Taxation by enclosing a letter of
appointment as project executive from the BP of a KAPET.
(4) To obtain the income tax facilities as meant in Article 2 sub-article (1) letter d, the company must file an
application to the head of the tax service where the company is registered by using the form as meant in
Attachment III.a to this Decision of the Director General of Taxation along with :
a. a letter of appointment as project executive from the BP of a KAPET;
b. the list of names, addresses, amounts of dividends distributed, amounts of the outstanding Income Tax
Article 26;
c. an explanation that the dividends paid out come from the profit balance remaining from the fiscal year
concerned.
(5) To be able to obtain the taxation facilities as meant in Article 2 sub-articles (4) and (5) letters a, b and c, the
company must comply with the provisions prevailing for a bonded zone.
Article 6
(1) The head of a tax service where the company is registered shall issue a letter of decision on approval of the
granting of taxation facilities in the KAPET using the form as meant in Attachment III.b to this Decision of
the Director General of Taxation at the latest 5 (five) working days after the application as meant in Article
5 is received in complete order.
(2) In the event that the tax service where the company is registered differs from the tax service where the
company undertakes its business activities, the head of the tax service where the company is registered shall
send the copy of the letter of decision on approval as meant in sub-article (1) to the head of the tax service
whose territory shall encompass the place where the company undertakes its business activities.
Article 7
(1) Regarding a company already obtaining an operational license and an appointment as project executive by
the BP of a KAPET concerned prior to April 7, 2000, the facilities of the income tax, the VAT and the
PPnBM as meant in Presidential Decree No. 89/1996 as already amended by Presidential Decree No. 9/1998
shall remain applicable up to the expiration of the operational license and the appointment as project
executive.
(2) Taxation facilities pursuant to this decision may be granted in the case of an application of a company to
obtain the taxation facilities in a KAPET having been received prior to the enforcement of Government
Regulation No. 147/2000 and not yet decided up to the enforcement of Government Regulation No.
147/2000.
(3) A company already stipulated as being entitled to receive the taxation facilities in a KAPET prior to the
enforcement of Government Regulation No. 147/2000 may file an application to obtain additional facilities
pursuant to this decision.
Article 8
This decision of the Director General of Taxation shall take effect as from the date of stipulation.
For public cognizance, this decision of the Director General of Taxation shall be announced by
publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 22, 2001
DIRECTOR GENERAL OF TAXATION
sgd.
HADI POERNOMO
Attachment I.a.
Sheet 1 : For Tax Service
Sheet 2 : For Applicant
Number
Attachment
Subject
:
:
: Application for Reduction in Net Income
by 30% of Amount of Investment
To
Head of the Tax Service of ……………
In
……………………………….
We here with :
Name of taxpayer
Address
Taxpayer Code Number
: …………………………
: …………………………
: …………………………
License from BP of KAPET
Number
: …………………………
Date
: …………………………
Pursuant to Government Regulation No. 147/2000 as already regulated further by virtue of Decree of the
Minister of Finance No. 11/KMK.04/2001 dated January 12, 2001 are filing an application for a reduction in the
net income by 30% (thirty percent) of the amount of capital investment, namely 5 (five) percent annually for 6
(six) years for :
Fiscal year
Year when commercial production begins
Year when investment is realized
Amount of investment realized
Amount of reduction in net income/year
: Starting from fiscal year of ……
Up to fiscal year of ……
: …………………….
: ………………… …
: Rp. ……………….
: Rp. ……………….
We are attaching herewith :
a. letter of appointment as project executive from BP of KAPET;
b. investment certificate from the Board of Investment and Fostering of State-Owned Enterprises;
c. amount of investment realized and year of investment realization;
d. financial report for the year when commercial production begins.
Thank you for the approval you will grant us.
……………, ………… …….
Taxpayer
……………………….
Attachment I.b.
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
TAX SERVICE OF
………………………………..
DECISION ON APPROVAL OF REDUCTION
IN NET INCOME BY 30%
Number : KEP-
Head of Tax Service of ………… herewith grants an approval to :
Name of Taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
With reference to the letter of application
Number
: …………………………
Date
: …………………………
To be allowed the facility of reduction in the net income by 30% (thirty percent) of the amount of the
investment made, pursuant to Government Regulation No. 147/2000 as already regulated further by virtue of
Decree of the Finance Minister No. 11/KMK.04/2001 dated January 12, 2001, as follows :
Fiscal year
Year of investment realization
Amount of realization of investment
Amount of reduction in net income granted (30%)
Amount of reduction in net income per year (5%)
: …… .. up to ……
: …………………
: Rp. ……………….
: Rp. ……………….
: Rp. ……………….
Please be informed accordingly.
…………, …….. ……..
Head
……………….
NIP.
Attachment II.a
First sheet
: For tax service
Second sheet : For applicant
Number
Attachment
Subject
:
:
: Application for license for compensation for losses
To
Head of Tax Service of ……………
In
……………………………….
Herewith we :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
License from BP of KAPET
Number
: …………………………
Dated
: …………………………
Pursuant to Government Regulation No. 147/2000 as already regulated further in Decree of the Minister of
Finance No. 11/KMK.04/2001 dated January 12, 2001 are filing an application for a license for compensation
for losses :
Fiscal year
Amount of fiscal losses
Period of time
: ……………
: ……………..
: ………… year (s)
Starting from fiscal year of …… up to fiscal year of …….
Letter of appointment as project executive from BP of KAPET is herewith attached.
Thank you for the approval you will grant us.
…………, …….. ……..
Taxpayer
……………….
Article II.b
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
TAX SERVICE OF
………………………………..
LETTER OF DECISION ON APPROVAL OF COMPENSATION FOR LOSSES
Number : KEP-
Head of the tax service of ………… herewith grants an approval to :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
With reference to letter of application
Number
: …………………………
Dated
: …………………………
To compensate for fiscal losses of the fiscal year of …… in the amount of Rp. ….. (…………..). As from the
fiscal year of …….. up to the fiscal year of ……. pursuant to Government Regulation No. 147/2000 as already
regulated further by virtue of Decree of the Minister of Finance No. 11/KMK.04/2001 dated January 12, 2001.
The amount of the losses may change in accordance with the outcome of tax auditing on the basis of the
prevailing provisions.
Please be informed accordingly.
…………, …….. ……..
Head
……………….
NIP.
Article III.a
First sheet
: For tax service
Second sheet : For applicant
Number
Attachment
Subject
:
:
: Application for Income Tax Article 26 on
Dividends at a tariff of 10%
To
Head of Tax Service of ……………
In
……………………………….
Herewith we :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
License from BP of KAPET
Number
: …………………………
Dated
: …………………………
Pursuant to Government Regulation No. 147/2000 as already regulated further by virtue of Decree of the
Minister of Finance No. 11/KMK.04/2001 dated January 12, 2001 are filing an application for the Income Tax
Article 26 on dividends at a tariff of 10% to be paid/outstanding in the amount of Rp. …….. (……………..).
Attached please find :
a. Letter of appointment of project executive from BP of KAPET.
b. List of names, addresses, amount of dividends distributed, amount of Income Tax Article 26 outstanding;
c. Explanation that the dividends paid out comes from the profit balance remaining from the fiscal year
concerned.
We thank you for the approval that you will give us.
…………, …….. ……..
Taxpayer
……………….
Attachment III.b
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF TAXATION
TAX SERVICE OF
………………………………..
DECISION ON APPROVAL OF INCOME TAX ARTICLE 26
ON DIVIDENDS AT A TARIFF OF 10%
Number : KEP-
Head of the tax service of ………… herewith grants an approval to :
Name of taxpayer
Address
Taxpayer code number
: …………………………
: …………………………
: …………………………
With reference to letter of application
Number
: …………………………
Dated
: …………………………
To be granted the facility of the Income Tax Article 26 on dividends at a tariff amounting to 10% to be paid
out/outstanding to the said foreign taxpayer in the amount of Rp. ….. (…………..).pursuant to Government
Regulation No. 147/2000 as already regulated further by virtue of Decree of the Minister of Finance No.
11/KMK.04/2001 dated January 12, 2001.
Please be informed accordingly.
…………, …….. ……..
Head
……………….
NIP.