a. that based on the results of Ministerial Level Coordination Meeting on the Strategic Food Policy of Rice, Sugar, Cooking Oil, and Corn on December 9, 2008 at the Coordinating Ministry for Economic Affairs, the domestic delivery of bulk cooking palm oil and simple package cooking palm oil can be given Value Added Tax Borne by the Government facility;
b. that based on Article 2 of Regulation of the Minister of Finance No. 230/PMK.011/2008 concerning Value Added Tax Borne by the Government on Imports and/or Delivery of Certain Taxable Goods on a particular sector within the Framework of Poverty Impact of Slowing Global Economy and the Real Sector Recovery for Budget Year 2009, on the domestic delivery of bulk cooking oil and simple packaging palm oil can be given budget incentives in the form of value added tax borne by the Government;
c. that based on the considerations as intended in paragraphs a and b, and to implement the provisions of Article 3 paragraph (3) Regulation of the Minister of Finance No. 230/PMK.011/2008 concerning Value Added Tax Borne by the Government on Imports and/or Delivery of Certain Taxable Goods in Particular Sector in the Framework of Poverty Impact of the Global Economy Slowing and Real Sector Recovery for Budget Year 2009, it is necessary to stipulated Regulation the Minister of Finance concerning Value Added Tax borne by the Government on the Domestic Delivery of Cooking Palm Oil for Budget Year 2009;
1. Law No. 17/2003 concerning State Finances (Statute Book No. 47/2003, Supplement to Statute Book No. 4286)
2. Law No. 1/2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355)
3. Law No. 41/2008 concerning State Revenue and Expenditure Budget Year 2009 (Statute Book No. 171/2008, Supplement to Statute Book No. 4920)
4. Presidential Decree No. 20/P/2005;
5. Regulation of the Minister of Finance No. 231/PMK.011/2008 concerning Value Added Tax borne by the Government on the Import and/or Delivery of Certain Taxable Goods in Particular Sector in the Framework of Poverty Impact of Global Economic Slowdown and the Real Sector Recovery for Budget Year 2009;
REGULATION OF THE MINISTER OF FINANCE CONCERNING VALUE ADDED TAX BORNE BY THE GOVERNMENT ON THE DOMESTIC DELIVERY OF COOKING PALM OIL FOR BUDGET YEAR 2009
(1) Value Added Tax payable on the domestic delivery of cooking palm oil by Taxable Entrepreneur will be borne by the Government.
(2) The Value Added Tax borne by the Government as intended in paragraph (1), equipped with a budget ceiling of Rp 800,000,000,000.00 (eight hundred billion rupiah).
(1) Cooking palm oil as intended to in Article 1 are:
(2) Simple package cooking palm oil as intended in paragraph (1) b is the bulk of cooking palm oil which is packed with MINYAKITA brand, produced by the producers listed on the Ministry of Trade with packaging design and specifications set by the Minister of Trade.
Taxable Entrepreneur deliveres cooking palm oil domestically as intended in Article 1 shall make the Tax Invoice labeled "PPN DITANGGUNG PEMERINTAH EKS PMK NOMOR 231/PMK.011/2008".
The tax administration procedures required in the implementation of this Regulation of the Minister of Finance will be regulated by Regulation of the Director General of Taxes.
By the effective time of this Regulation of the Minister of Finance:
shall be revoked and declared null.
This Regulation of the Minister of Finance shall come into force on January 1, 2009.
For public cognizance, this Regulation of The Minister of Finance shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on January 1, 2009
MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI