GOVERNMENT REGULATION NO. 40/2002 DATED JULY 8, 2002
ON
THE FOURTH POSTPONEMENT OF ENFORCEMENT OF GOVERNMENT REGULATION NO. 39/1998 ON TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS IN THE
BONDED ZONE OF BATAM INDUSTRIAL REGION THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
Considering :
a. that the enforcement of Government Regulation No. 39/1998 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region, which should come into force as from March 9, 1998 has been postponed by Government Regulation No. 85/2001 up to June 30, 2002;
b. that in the framework of harmonizing, integrating and stabilizing the concept of bill on Batam Free Trade Area and Free Port, it is deemed necessary to further postpone the enforcement of Government Regulation No. 39/1998;
c. that in relation to points a and b above, it is necessary to stipulate a government regulation on the Fourth Postponement of Enforcement of Government Regulation No. 39/1998 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region;
In view of :
1. Article 5, paragraph (2) of the Constitution of 1945 as already amended by the Third Amendment to the Constitution of 1945;
2. Law No. 6/1983 on Taxation General Provisions and Procedures (Statute Book of 1983 No. 49, Supplement to Statute Book No. 3262) as already amended several times and the latest by Law No. 16/2000 (Statute Book of 2000 No. 126, Supplement to Statute Book No. 3984);
3. Law No. 8/1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book of 1983 No. 51, Supplement to Statute Book No. 3264) as already amended several times and the latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
4. Government Regulation No. 39/1998 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region (Statute Book of 1998 No. 54, Supplement to Statute Book No. 3748);
No. 98, Supplement to Statute Book No. 3976);
6. Government Regulation No. 13/2001 on the Further Postponement of Enforcement of Government Regulation No. 39/1998 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region (Statute Book of 2001 No. 26, Supplement to Statute Book No. 4084);
7. Government Regulation No. 85/2001 on the Postponement of Enforcement of Government Regulation No. 39/1998 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region (Statute Book of 2001 No. 158, Supplement to Statute Book No. 4166);
DECIDES : To stipulate :
THE GOVERNMENT REGULATION ON THE FOURTH POSTPONEMENT OF ENFORCEMENT OF GOVERNMENT REGULATION NO. 39/1998 ON TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS IN THE BONDED ZONE OF BATAM INDUSTRIAL REGION.
Article 1
To further postpone the enforcement of Government Regulation No. 39/1998 on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region from July 1, 2002 to the date of enforcement of Law on Batam Free Trade Area and Free Port and not later than March 31, 2003.
Article 2
Further provisions needed for the implementation of this government regulation shall be stipulated by the Minister of Finance.
Article 3
This Government Regulation shall come into force as from July 1, 2002.
For public cognizance, this government regulation shall be published by promulgating it in the Statute Book of the Republic of Indonesia.
Stipulated in Jakarta On July 8, 2002
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
MEGAWATI SOEKARNOPUTRI Promulgated Jakarta
On July 8, 2002
THE STATE SECRETARY, sgd.
BAMBANG KESOWO
STATUTE BOOK OF THE REPUBLIC OF INDONESIA OF 2002 NO. 77
ELUCIDATION ON
GOVERNMENT REGULATION NO. 40/2002 CONCERNING THE FOURTH POSTPONEMENT OF ENFORCEMENT OF GOVERNMENT REGULATION NO. 39/1998 REGARDING
TREATMENT OF VALUE ADDED TAX AND SALES TAX ON LUXURY GOODS IN THE BONDED ZONE OF
BATAM INDUSTRIAL REGION
GENERAL
Based on Government Regulation No. 39/1998, on Treatment of Value Added Tax and Sales Tax on Luxury Goods in the Bonded Zone of Batam Industrial Region is stipulated to start effective as of March 9, 2000. Government Regulation No. 39/1998 constitutes the implementation of provision in Article 16B of Law No. 8/1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as already amended several times and the latest by Law No. 18/2000. The enforcement of Government Regulation No. 39/1983 has been postponed several times, the latest by Government Regulation No. 85/2001, which should apply as from March 9, 1998 to be postponed up to June 30, 2002.
In the framework of harmonizing, integrating and stabilizing bill on Batam Free Trade Area and Free Port and as positive response to aspirations developing in the society, the fourth postponement of enforcement of Government Regulation No. 39/1998 needs to be made as from June 30, 2002 up to the enforcement of Law on Free Trade Area and Free Port and not later than March 31, 2003.
Article 1 up to Article 3 Sufficiently clear
