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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 156/PMK.010/2015
REGARDING
THE FOURTH AMENDMENT TO THE REGULATION OF THE MINISTER OF
FINANCE NUMBER 215/PMK.03/2008 REGARDING DETERMINATION OF
INTERNATIONAL ORGANIZATIONS AND OFFICIALS REPRESENTING
INTERNATIONAL ORGANIZATION NOT INCLUDED AS INCOME TAX SUBJECT
BY THE GRACE OF GOD ALMIGHTY
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering : a. whereas pursuant to the Regulation of the Minister of Finance
Number
215/PMK.03/2008
regarding
International
Organizations
and
Officials
Representing
International
Organizations not Included as Income Tax Subject as amended
for several times and the latest by the Regulation of the Minister
of Finance Number 166/PMK.011/2012, the Minister of Finance
shall determine international organizations and officials
representing international organizations that qualify for not
being included as Income Tax subject;
b. whereas the international organizations determined hereunder
not to be subject to Incomes Tax as referred to in letter a shall
include the international organizations that qualify for not being
included as Income Tax subject pursuant to the provisions of
Article 3 of Law Number 7 of 1983 regarding Income Tax as
amended for several times and the latest by Law Number 36 of
2008 and whose tax treatment shall be based on international
treaty in accordance with Article 26 of Government Regulation
Number 94 of 2010 regarding Calculation and Redemption of
Income Tax in the Current Year;
c.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Article 2
(1)
(2)
(3)
2.
Article II
This Ministerial Regulation shall come into effect since the date of its
promulgation.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
Enacted in Jakarta
on August 12, 2015
Promulgated in Jakarta
On August 13, 2015
MINISTER OF LAW AND HUMAN RIGHTS OF
THE REPUBLIC OF INDONESIA,
Signed.
YASONNA H. LAOLY
STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 1188 OF 2015
APPENDIX
REGULATION OF THE MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
NUMBER 156/PMK.010/2015 REGARDING
IMPLEMENTATION OF INCOME TAX
TREATMENT TO INTERNATIONAL
ORGANIZATIONS AND/OR OFFICIALS
REPRESENTING INTERNATIONAL
ORGANIZATIONS BASED ON THE PROVISIONS
OF INTERNATIONAL TREATY
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OF THE REPUBLIC OF INDONESIA
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