a. that in the framework of enhancing competitiveness of national electronic industry, it is necessary to rearrange kinds of kinds of taxable goods, such as television, washing machine, and camera that are subject to sales tax on luxury goods;
b. that based on consideration as intended in paragraph a and in the framework to implement provision in Article 5 and Article 8 paragraph (4) of Law No. 8/1983 concerning Value Added Tax on Goods and Services, and Sales Tax on Luxury Goods as amended several times, the latest by Law No. 18/2000, it is necessary to stipulate Regulation of the Minister of Finance concerning Second Amendment to the Regulation of the Minister of Finance No. 620/PMK.011/2004 concerning Kinds of Non Motorized Vehicle Taxable Goods Belonging to Luxury Category that are Subject to Sales Tax on Luxury Goods.
1. Law No. 8/1983 concerning Value Added Tax on Goods and Services, and Sales Tax on Luxury Goods (Statute Book No. 51/1983, Supplement to Statute Book No. 3264) as amended several times, the latest by Law No. 18/2000 (Statute Book No. 128/2000, Supplement to Statute Book No. 3986);
2. Government Regulation No. 145/2000 concerning Groups of Taxable Goods Belonging to Luxury Category that are Subject to Sales Tax on Luxury Goods (Statute Book No. 261/2000, Supplement to Statute Book No. 4063) as amended several times, the latest by Government Regulation No. 12/2006 (Statute Book No. 31/2006, Supplement to Statute Book No. 4610);
3. Presidential Decree No. 20/P of 2005;
4. Regulation of the Minister of Finance No. 620/PMK.011/2004 concerning Kinds of Non Motorized Vehicle Taxable Goods Belonging to Luxury Category that are Subject to Sales Tax on Luxury Goods as amended by Regulation of the Minister of Finance No. 35/PMK.03/2008;
REGULATION OF THE MINISTER OF FINANCE CONCERNING SECOND AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE No. 620/PMK.011/2004 CONCERNING KINDS OF NON MOTORIZED VEHICLE TAXABLE GOODS BELONGING TO LUXURY CATEGORY THAT ARE SUBJECT TO SALES TAX ON LUXURY GOODS.
To amend Attachment I of Regulation of the Minister of Finance No. 620/PMK.011/2004 concerning Kinds of Non Motorized Vehicle Taxable Goods Belonging to Luxury Category that are Subject to Sales Tax on Luxury Goods as amended by Regulation of the Minister of Finance No. 35/PMK.03/2008, become as stipulated in Attachment of this Ministerial Regulation, that is an integral part of this Ministerial Regulation.
This Ministerial Regulation shall come into force as from the date of stipulation.
For public cognizance, this Ministerial Regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on October 7, 2008
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI