GOVERNMENT REGULATION NO. 41/2001 DATED MAY 28, 2001
THE AMENDMENT TO GOVERNMENT REGULATION NO. 42/2000 ON THE PAYMENT OF INCOME TAX
ON INDIVIDUALS TO DEPART ABROAD
THE PRESIDENT OF THE REPUBLIC OF INDONESIA,
Considering :
a. that in order to further drive up exports, it is deemed necessary to grant facilities of the exemption from the obligation to pay income tax on members of trade missions or participants of exhibitions representing the government of the Republic of Indonesia, upon their departure to other countries;
b. that in connection with the change in the cabinet structure, it is deemed necessary to restipulate the requirements for granting of the approval from the authorized officials to members of art, sports and religious missions representing the government of the Republic of Indonesia abroad;
c. that in relation thereto, it is deemed necessary to stipulate a government regulation on the amendment to Government Regulation No. 42/2000 on the payment of income tax on individuals to depart abroad;
In view of :
1. Article 5 paragraph (2) of the Constitution of 1945 as already amended by the Second 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. 7/1983 on income tax (Statute Book of 1983 No. 50, Supplement to Statute Book No. 3263) as already amended several times and the latest by Law No. 17/2000 (Statute Book of 2000 No. 127, Supplement to Statute Book No. 3985).
D E C I D E S :
To stipulate :
THE GOVERNMENT REGULATION ON THE AMENDMENT TO GOVERNMENT REGULATION NO. 42/2000 CONCERNING THE PAYMENT OF INCOME TAX ON INDIVIDUALS TO DEPART ABROAD.
Article I
To amend the provision in Article 3 of Government Regulation No. 42/2000 so as to entirely read as follows :
"Article 3
The provision as meant in Article 1 shall not apply to :
1. Members of diplomatic corps, employees of representative offices of other countries, staff of the United Nation agencies, experts in the framework of technical cooperation and staff of international agencies/organizations securing the approval of the government of the Republic of Indonesia, as long as they are not Indonesian citizens undertake other jobs or activities in Indonesia other than their official positions;
3. State officials, members of the Indonesian Military/Police and civil servants departing abroad in the framework of official duties that use official passports and are accompanied by letters of assignment to undertake overseas travels for every time of departure;
4. Family members of those as meant in point 3, in the case of the overseas departure being overseas placement;
5. Members of the Indonesian Military/Police assigned as United Nation troops or in the framework of joint exercise with troops of other countries abroad;
6. Members of the Indonesian Military/Police and civil servants executing tasks in the field of security and government service in boundary areas that undertake official duties abroad in the framework of joint cooperation with countries sharing the boundary;
7. Members of art, sports or religious missions representing the government of the Republic of Indonesia abroad with the approval of the Minister of Culture and Tourism Minister of National Education or Minister of Religious Affairs;
8. Immigration officers executing the tasks of immigration inspection in aircraft belonging to national airlines or ships belonging to national shipping companies;
9. Participants of haj pilgrimate programs organized by the Ministry of Religious Affairs and executive officers in charge of embarkation of haj whose financing is borne by costs of Haj Pilgrimate Programs; 10.Indonesian students and pupils to study abroad and Indonesian teachers in the framework of official
programs for the exchange of students, pupils or teachers organized by the government or foreign agencies with the approval of minister concerned;
11.Indonesian workers to work abroad in the framework of Indonesian worker supply programs with the approval of the Minister of Manpower and Transmigration;
12.Indonesian residents crossing the boundary of the territory of the Republic of Indonesia by using cross-border documents in accordance with cross-cross-border agreements with countries concerned;
13.Indonesian residents permanently domiciled in Batam Island that have Citizenship Cards issued by the authorized party in the island, as long as they have been subjected to the withholding of income tax by grantors of income or registered as taxpayers and fulfilled their income tax liabilities at the Batam Tax Service Office;
14.Foreign citizens staying in Indonesia by using tourist visas, transit visas, socio cultural visas, business visit visas and receive/earn no income from Indonesia, as long as they do not live/stay in Indonesia more than 183 (one hundred and eighty three) days in the period of 12 (twelve) months;
15.Indonesian citizens permanently residing abroad that have official; identity cards as residents of the relevant countries and receive/earn no income from Indonesia, as long as they do not stay in Indonesia more than 183 (one hundred and eighty three) days in the period of 12 (twelve) months and the exemption is only given 4 (four) in one calendar year;
16.Expatriate workers working in Batam, Bintan, Karimun islands, as long as they have been subjected to the withholding of income tax by employers;
17.Foreign citizens receiving/earning income from Indonesia that do not reside or do not intend to stay permanently in Indonesia and do not stay in Indonesia more than 183 (one hundred and eighty three) days in the period of 12 (twelve) months, as long as grantors of income have withheld Income Tax-article 26 on the income;
18.Foreign students or pupils residing in Indonesia for studying on the basis of recommendations from principals of the relevant schools or universities and receiving/earning no income from Indonesia;
19.Foreign citizens residing in Indonesia for undertaking research in the field of science and culture under the coordination of the Indonesia's Science Institute or other official government institutions as well as the Ministry of National Education, as long as they do not receive/earn income from Indonesia;
20.Foreign citizens residing in Indonesia in the framework of the implementation of technical cooperation programs securing approval from the State Secretariat as well as receiving/earning no income from Indonesia;
22.Foreign citizens instructed by the government to leave the territory of the Republic of Indonesia because of certain reasons;
23.Crew members of aircraft and ships and public land transport vehicles operating in international lanes or flying, sailing and operating on the basis of carter agreements;
24.Disables persons and sick people to pass medical treatment abroad at the expense of social organizations, including one counterpart, with the approval of the Minister of Health and Social Welfare;
25.Individuals domiciled in ASEAN Sub-Regional Economic Cooperation Areas that are to depart to other countries within the cooperation areas through ports or places of embarkation to other countries within the cooperation areas, which are stipulated by the Minister of Finance;
26.Individuals domiciled in Indonesia-Australia Sub-Regional Economic Cooperation Areas (AIDA) that depart to Australia through ports or places of embarkation to other countries within the cooperation areas, except Bali, which are stipulated by the Minister of Finance;
27.Children departing abroad as long as they are not more than 12 (twelve) years old;
28.Individuals being foreign citizens that work in Indonesia in the interest of representative offices of foreign companies, which are stipulated by the Minister of Finance;
29.Individuals originating in former East Timor province that domicile in Indonesia under the status of refugees, who have decided to become citizens of the former East Timor Province and will return to East Timor on the basis of recommendations from the International Red Cross;
30.Members of trade mission or participants of exhibitions representing the government of the Republic of Indonesia abroad with the approval of the Minister of Industry and Trade".
Article II
This government regulation shall come into force as from the date of promulgation.
For public cognizance, this government regulation shall be promulgated by placing it in Statute Book of the Republic of Indonesia.
Stipulated in Jakarta On May 28, 2001
THE PRESIDENT OF THE REPUBLIC OF INDONESIA sgd.
ABDURRAHMAN WAHID
Promulgated in Jakarta On May 28, 2001
THE STATE SECRETARY sgd.
DJOHAN EFFENDI
ELUCIDTION ON
GOVERNMENT REGULATION NO. 41/2001 CONCERNING
THE AMENDMENT TO GOVERNMENT REGULATION NO. 42/2000 ON THE PAYMENT OF INCOME TAX
ON INDIVIDUALS TO DEPART ABROAD
GENERAL
In order to further boost the national econo mic activities, especially in a bid to increase the export volume, it is deemed necessary to grant taxation relief to individuals being members of trade missions or participants of exhibitions abroad that represent the government of the Republic of Indonesia to undertake export promotion activities in other countries. The taxation relief is the form of the exemption from the obligation to pay income tax on the members of trade missions or participants of exhibitions that are to depart abroad (departure tax).
Subsequently, in connection with the change in the cabinet structure, the granting of approval to members of trade, sports or art missions representing the government of the Republic of Indonesia that are exempted from the obligation to pay income tax on individuals to depart abroad already changed. In the case of members of sports missions, the approval previously given by the Minister of Youth and Sports is now granted by the Minister of National Education and the authority to give the approval to members of art missions previously held by the Minister of National Education shift to the Minister of Culture and Tourism.
In relation thereto, it is deemed necessary to amend Government Regulation No. 42/2000 on the payment of income tax on individuals to depart abroad.
ARTICLE BY ARTICLE Article I
Article 3
Sufficiently clear
Article II
Sufficiently clear
