COLLECTION PROCEDURES, AND REPORTING OF TAX REMITTANCE

Minister of Finance Regulation number : 194/PMK.03/2012 , the following is defined as:
Sales tax is a tax levied on the delivery of goods and/or services conducted by an
enterprise within the customs area where the enterprise or the work is situated, the collection of which is based on the provisions of delivery as set forth in:

a. Article 18 of Law No. 8 of 1983 concerning Value Added Tax on Goods and
    Services and Sales Tax on Luxury Goods and its Elucidation;
b. Article II, paragraph b of Law No. 11 of 1994 concerning the Amendment to Law
    No. 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax
    on Luxury Goods and its Elucidation.

Value Added Tax and/or Sales Tax on Luxury Goods is a tax that is imposed based on Law No. 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law No. 42 of 2009.

The First Generation of Coal Contract of Work Contractors, which hereinafter is referred to as the Contractors are PT. Arutmin Indonesia, PT. Kendilo BHP Coal Indonesia, PT. Kaltim Prima Coal, PT. Kideco Jaya Agung, PT. Adaro Indonesia and PT. Berau Coal, which signed the coal mining mutual agreements with the State-Owned Coal Mining Company, which was the mining rights holder, prior to 1 April 1985.

A Taxable Enterprise is an enterprise that conducts delivery of taxable goods and/or
rendering of Taxable Services which are subject to tax pursuant to Law No. 8 of 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law Number 42 of 2009.

The Contractors are required to conduct collection, remittance and reporting of the Sales Tax on the utilization of services.

Aside from collecting, remitting and reporting the Sales Tax on the utilization of services as meant in paragraph (1), PT Berau Coal as a Contractor is required to conduct the collection, remittance and reporting of the Sales Tax on the acquisition of goods.


The types of services and/or goods that are subject to the Sales Tax and the rate of the Sales Tax on services and/or goods as meant in Article 2 are as stated in Attachment I and Attachment II, which are an integral part of this Minister of Finance regulation.

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