DECISION OF THE DIRECTOR GENERAL OF TAXATION NO. KEP-413/PJ../2001 DATED JUNE 25, 2001
THE EXEMPTION FROM THE OBLIGATION TO PAY INCOME TAX ON INDIVIDUALS TO DEPART ABROAD (DEPARTURE TAX)
AS MEMBERS OF ART, SPORT AND RELIGIOUS MISSIONS
AS WELL AS TRADING MISSIONS OR PARTICIPANTS OF EXHIBITIONS
THE DIRECTOR GENERAL OF TAXATION,
Considering :
a. that in connection with the issuance of Government Regulation No. 41/2001 on the amendment to Government Regulation No. 42/2000 on the payment of income tax on individuals to depart abroad, it is deemed necessary to restipulate the requirement for the approval from the officials authorized to grant approval to members of art, sports or religious missions representing the government of the Republic of Indonesia abroad;
b. that in order to implement the provision in Article 3 points 7 and 30 of Government Regulation No. 42/2000 on the payment of income tax on individuals to depart abroad as already amended by Government Regulation No. 41/2001 and the Decree of the Minister of Finance No. 555/KMK.04/2000 on the exemption from the obligation to pay income tax on individuals to depart abroad, it is deemed necessary to stipulate a decision of the Director General of Taxation on the exemption from the obligation to pay import duty on individuals to depart abroad (departure tax) as members of art, sports and religious missions as well as trading missions and participants of exhibitions;
In view of :
1. Law No. 7/1983 on income tax (Statute Book of 1983 No. 50, Supplement to Statute Book No. 3623) as already amended the latest by Law No. 17/2000 (Statute Book of 2000 No. 127, Supplement to Statute Book No. 3985);
2. Government Regulation No. 42/2000 on the payment of income tax on individuals to depart abroad (Statute Book of 2000 No. 94, Supplement to Statute Book No. 3975) as already amended by Government Regulation No. 41/2001 on the amendment to Government Regulation No. 42/2000 the payment of income tax on individuals to depart abroad (Statute Book of 2001 No. 64, Supplement to Statute Book No. 4097); 3. Decree of the Minister of Finance No. 555/KMK.94/2000 on the exemption from the obligation to pay
income tax on individuals to depart abroad;
DECIDES :
To stipulate :
THE DECISION OF THE DIRECTOR GENERAL OF TAXATION ON THE EXEMPTION FROM THE OBLIGATION TO PAY INCOME TAX ON INDIVIDUALS TO DEPART ABROAD (DEPARTURE TAX) AS MEMBERS OF ART, SPORT AND RELIGIOUS MISSIONS AS WELL AS TRADING MISSIONS OR PARTICIPANTS OF EXHIBITIONS.
Article 1
Article 2
The exemption from the obligation to pay income tax on individuals to depart abroad (departure tax) as meant in Article 2 shall be granted through Certificates of the Exemption from Departure Tax (SKBFLN) issued by Departure Tax Executing Units (UPFLN) of the Directorate General of Taxation at airports or seaports of embarkation to other countries or other places appointed by the Director General of Taxation.
Article 3
In the issuance of SKBFLN as meant in Article 2, the following provisions shall be observed :
(1) Members of art, sports and religious missions as well as trading missions or participants of exhibitions exempted from the obligation to pay departure tax are members of the said missions that are to participate in art or cultural activities, sports and religious activities as well as export promotion activities.
(2) Art missions to depart abroad have secured approval from the Minister of Culture and Tourism or officials representing the minister.
(3) Sports missions to depart abroad have secured approval from the Minister of National Education or officials representing the minister.
(4) Religious missions to depart abroad have secured approval from the Minister of Religious Affairs or officials representing the minister.
(5) Trading missions or participants of exhibition to depart abroad have secured approval from the Minister of Industry and Trade or officials representing the minister.
Article 4
The exemption as meant in Article 1 shall not be effective for wives or children or other families of members of the art or cultural missions, sports and religious missions as well as trading missions or participants of the exhibitions.
Article 5
With the enforcement of this decision, the Decision of the Director General of Taxa tion No. KEP-39/PJ./2001 dated January 15, 2001 on the exemption from the obligation to pay income tax on individuals to depart abroad (departure tax) as members of art, sport and religious mission shall be declared null and void.
Article 6
This decision shall come into force as from the date of stipulation.
For public cognizance, this decision shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta On June 25, 2001
THE DIRECTOR GENERAL sgd.
