REGULATION OF THE MINISTER OF FINANCE
No. 993/KMK.03/2006

CONCERNING
THE IMPORT OF STUDIO AND COMMUNICATIONS EQUIPMENT USED BY THE STATE ENCRYPT INSTITUTION ARE NOT SUBJECT TO VALUE ADDED TAX

THE MINISTRY OF FINANCE,

Considering:

• a. that in the framework of implementing the national encrypt communications network Display in government institutions to support the smooth execution of operational task of encryption in the case of security for conveyance of state news, the state encrypt institution procures goods in the form of studio and communications equipment;
• b. that pursuant to article 3 of government regulation No. 143/2000 on the implementation of Law No. 8/1983 concerning value added Tax and Sales Tax on Luxury goods as already amended several times and the latest by law No. 18/2000 , as already amended by government regulation No. 24/2000, the import of goods on the basis of customs legislation is exempts from import duty, and taxes are still collected unless otherwise stipulated on the basis of a decree of the minister of finance;
• c. that based on the considerations as described in sub-paragraphs a and b, it is necessary to stipulate a decree of the Minister of finance concerning Uncollected value added Tax on the Import of Studio and communication equipment used by the state encrypt institution;

In view of:

• 1. Law no. 8/1983 on value added Tax and Sales Tax on Luxury goods (statute book of 1983 No. 51, supplement to statute book No. 3264) as has already been amended several times and the latest by law No. 18/2000 (statute book of 2000 No. 128, supplement to statute book No. 3986);
• 2. Government regulation No. 143/2000 on the implementation of law no. 8/1983 on value added Tax and Sales Tax on Luxury goods as has already been amended several times and the latest by law No. 18/2000 (statute book of 2000 No. 129);
• 3. Presidential decree No. 20/P/2005.

HAS DECIDED:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE ON VALUE ADDED TAX BEING NOT SUBJECT TO THE IMPORT OF STUDIO AND COMMUNICATION EQUIPMENT USED BY THE STATE ENCRYPT INSTITUTION

FIRST:

referred to in this decree as studio and communications equipment is goods ordered by the state encrypts institution at expense of the completing list of budget realization (DIPA) of the state encrypt institution in 2006, in the framework of implementing the national Encrypt communication network display in accordance with application from the head of the state encrypt institution No. KU.III/UM.671/2006 dated March 31, 2006.

SECOND:

(1) The import of the studio and communication equipment are not subject to Value Added Tax and Sales Tax on Luxury goods.

(2) The provision as intended in paragraph (1) is executed by the Directorate General of Customs and Excise.

THIRD:

The decree comes into force as from the date of stipulation.

Stipulated in Jakarta
On December 15, 2006
MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI