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Status : Sudah tidak berlaku karena diganti/dicabut
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA REGULATIONNUMBER 213/PMK.03/2016CONCERNING
TYPES OF COMPULSORY ADDITIONAL DOCUMENTS AND/OR INFORMATION TO BE RETAINED BY TAXPAYERS CONDUCTING TRANSACTIONS WITH RELATED PARTIES AND THE ADMINISTRATION PROCEDURES
BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
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Considering |
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a.
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that pursuant to the provisions under Article 3 paragraph (6) and Article 28 paragraph (11) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, last amended by Law Number 16 of 2009 concerning the Enactment of Government Regulation in Lieu of Law Number 5 of 2008 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures Into a Law, Taxpayers must attach documents pursuant to statutory provisions in the field of taxation in their Tax Returns and must retain books of accounts, records and documents constituting the basis of bookkeeping or recording and other documents for 10 (ten) years in Indonesia;
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b.
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that pursuant to the provisions of Article 10 paragraph (2) of Government Regulation Number 74 of 2011 concerning Procedures for the Exercise of Tax Rights and Fulfilment of Tax Obligations, it is stipulated that in the event that Taxpayers conduct transactions with parties that have a special relationship with the Taxpayers, the obligation to retain other documents includes additional documents and/or additional information to support that transactions conducted with related parties comply with the arm’s length principle;
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c.
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that based on the considerations referred to in letter a and letter b and to implement the provisions under Article 10 paragraph (3) of Government Regulation Number 74 of 2011 concerning Procedures for the Exercise of Tax Rights and Fulfilment of Tax Obligations, it is necessary to enact a Minister of Finance Regulation concerning Types of Compulsory Additional Documents and/or Information to Be Retained By Taxpayers Conducting Transactions with Related Parties and the Administration Procedures;
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In view of |
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1.
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Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, last amended by Law Number 16 of 2009 concerning the Enactment of Government Regulation in Lieu of Law Number 5 of 2008 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures Into a Law (State Gazette of the Republic of Indonesia of 2009 Number 62, Supplement to the State Gazette of the Republic of Indonesia Number 4999);
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2.
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Government Regulation Number 74 of 2011 concerning Procedures for the Exercise of Tax Rights and Fulfilment of Tax Obligations (State Gazette of the Republic of Indonesia of 2011 Number 162, Supplement to the State Gazette of the Republic of Indonesia Number 5268);
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HAS DECIDED:
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To enact |
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MINISTER OF FINANCE REGULATION CONCERNING TYPES OF COMPULSORY ADDITIONAL DOCUMENTS AND/OR INFORMATION TO BE RETAINED BY TAXPAYERS CONDUCTING TRANSACTIONS WITH RELATED PARTIES AND THE ADMINISTRATION PROCEDURES.
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Article 1 |
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Referred to herein this Minister of Finance Regulation:
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1.
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Special Relationship is the special relationship referred to in Article 18 paragraph (4) of Law Number 7 of 1983 concerning Income Tax as amended several times, last amended by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax or Article 2 paragraph (2) of Law Number 8 of 1983 concerning Value Added Tax and Sales Tax on Luxury Goods as amended several times, last amended by Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax and Sales Tax on Luxury Goods.
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2.
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Affiliated Party is a party that has a Special Relationship with a Taxpayer.
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3.
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Controlled Transaction is a transaction conducted by a Taxpayer with an Affiliated Party.
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4.
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Arm's Length Principle Not Influenced by a Special Relationship, hereinafter referred to as the Arm's Length Principle is a principle stipulating that in the event that the conditions of transactions conducted between Related Parties are the same or comparable with the conditions of a transaction conducted between Unrelated parties used as a comparable, the price or profit in the transaction conducted between the said related parties must be equal to or within the price range or profit range in the transaction between Unrelated parties used as the comparable.
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5.
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Transfer Pricing is the pricing in a Controlled Transaction.
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6.
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Transfer Pricing Documentation is documents prepared by Taxpayers as the basis of the application of the Arm’s Length Principle in the Transfer Pricing carried out by the Taxpayers.
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7.
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Business Group is a group of tax subjects conducting business that consist of parties with a Special Relationship.
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8.
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Parent Entity is a member of a Business Group that fulfils the following criteria:
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a.
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directly or indirectly controls one or more other members in the Business Group; and
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b.
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obliged to prepare consolidated financial statements based on financial accounting standards applicable in Indonesia and/or pursuant to binding provisions on stock exchange issuers in Indonesia.
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Article 2 |
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(1)
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Transfer Pricing Documentation consists of:
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a.
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master file;
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b.
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local file; and/or
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c.
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country-by-country report.
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(2)
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Taxpayers conducting a Controlled Transaction with:
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a.
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annual gross turnover in the preceding Tax Year within one Tax Year exceeding IDR50,000,000,000 (fifty billion rupiah);
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b.
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the value of Controlled Transactions in the preceding Tax Year in one Tax Year:
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1.
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exceeding IDR20,000,000,000 (twenty billion rupiah) for tangible goods transactions; or
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2.
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exceeding IDR5,000,000,000 (five billion rupiah) for each supply of services, payment of interest, utilisation of intangible goods or other Controlled Transactions; or
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c.
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an Affiliated Party within a country or jurisdiction with lower Income Tax rates than the Income Tax rates referred to in Article 17 of Law Number 7 of 1983 concerning Income Tax as amended several times, last amended by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax,
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are obliged to prepare and retain Transfer Pricing Documentation referred to in paragraph (1) subparagraph a and subparagraph b as a part of the obligation to retain other documents referred to in statutory provisions in the field of taxation.
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(3)
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A Taxpayer constituting the Parent Entity of a Business Group with consolidated gross turnover in the Tax Year concerned of a minimum of IDR11,000,000,000,000 (eleven trillion rupiah), is obliged to prepare and retain the Transfer Pricing Documentation referred to in paragraph (1) subparagraph a, subparagraph b and subparagraph c as part of the obligation to retain other documents referred to in statutory provisions in the field of taxation.
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(4)
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In the event that a resident Taxpayer constitutes a member of a Business Group and the parent entity of the Business Group is a non-resident tax subject, the resident Taxpayer is obliged to submit the country-by-country report referred to in paragraph (1) subparagraph c provided that the country or the jurisdiction where the Parent Entity is domiciled:
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a.
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does not require the submission of a country-by-country report;
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b.
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does not have a treaty with the Indonesian government concerning a tax information exchange; or
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c.
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has a treaty with the Indonesian government concerning a tax information exchange, but the country-by-country report cannot be obtained by the Indonesian government from the said country or jurisdiction.
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(5)
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The thresholds of gross turnover and Controlled Transaction value referred to in paragraph (2) are calculated by annualizing in the event that the Tax Year in which the gross turnover is accrued and/or Controlled Transactions are conducted covers a period of less than 12 (twelve) months.
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(6)
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In the event that a Taxpayer conducts a Controlled Transaction but is not obliged to prepare and retain Transfer Pricing Documentation based on the provisions referred to in paragraph (2), paragraph (3) or paragraph (4), the Taxpayer remains obliged to apply the Arm's Length Principle to the Controlled Transaction pursuant to statutory provisions in the field of taxation.
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(7)
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In the event that a Taxpayer has obtained a permit from the Minister of Finance to maintain bookkeeping using a foreign language and a currency other than rupiah, the threshold of the monetary value in rupiah referred to in paragraph (2) and paragraph (3) is equivalent to the value of the currency other than rupiah based on the exchange rate determined by the Minister of Finance for the calculation of taxes at the end of the Tax Year.
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(8)
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The gross turnover referred to in paragraph (2), paragraph (3) and paragraph (5) is the gross amount of income received or accrued in connection with the Taxpayer’s work, business or main activities before being deducted with discounts, rebates and other deductibles.
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(9)
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The determination of Taxpayers obliged to prepare and retain Transfer Pricing Documentation referred to in paragraph (2), paragraph (3) and paragraph (5) is as per the examples in Appendix A which constitutes an integral part of this Ministerial Regulation.
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Article 3 |
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(1)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph a and subparagraph b must be prepared based on available data and information at the time a Controlled Transaction is conducted.
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(2)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph c, must be prepared based on available data and information until the end of the Tax Year.
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(3)
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In the event that a Taxpayer does not fulfil the provisions referred to in paragraph (1) and/or paragraph (2), the Taxpayer is deemed not to apply the Arm's Length Principle.
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Article 4 |
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(1)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph a and subparagraph b must be available for a maximum of 4 (four) months after the end of the Tax Year.
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(2)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph c must be available for a maximum of 12 (twelve) months after the end of the Tax Year.
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(3)
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Transfer Pricing Documentation referred to in paragraph (1) must be attached with a statement letter concerning the date on which the Transfer Pricing Documentation is available signed by the party providing the Transfer Pricing Documentation.
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Article 5 |
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(1)
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If necessary for the supervision of Taxpayers’ compliance, audits, preliminary investigations or investigations, the Director General of Taxes is authorised to request the Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph a and subparagraph b.
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(2)
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Taxpayers are obliged to submit the Transfer Pricing Documentation referred to in paragraph (1) within the period stipulated under statutory provisions in the field of taxation.
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(3)
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In the event that a Taxpayer submits Transfer Pricing Documentation past the period referred to in paragraph (2), the submitted Transfer Pricing Documentation shall not be considered the Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph a and subparagraph b.
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(4)
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In the event that a Taxpayer does not submit the Transfer Pricing Documentation referred to in paragraph (2), the Taxpayer is deemed not to fulfil the obligation to prepare and retain Transfer Pricing Documentation.
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Article 6 |
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(1)
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In the context of examining the appeal process, reduction or nullification of administrative penalties, relief or cancellation of incorrect notices of tax assessment, relief or cancellation of incorrect notices of tax collection or correction, the Director General of Taxes is authorised to request the Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph a and subparagraph b.
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(2)
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Taxpayers are obliged to submit the Transfer Pricing Documentation referred to in paragraph (1) within the period stipulated under statutory provisions in the field of taxation.
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Article 7 |
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(1)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph a and subparagraph b must be summarised.
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(2)
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The summary referred to in paragraph (1) must be filed as the attachment of the Corporate Income Tax Return in the Tax Year concerned.
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(3)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph c for Tax Year 2016 and so forth must be filed as an attachment of the Corporate Income Tax Return in the following Tax Year.
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(4)
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The summary referred to in paragraph (1) shall be prepared based on the format listed in Appendix B which constitutes an integral part of this Ministerial Regulation.
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Article 8 |
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(1)
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The master file referred to in Article 2 paragraph (1) subparagraph a must at least contain the information of the Business Group as follows:
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a.
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ownership structure and chart as well as the country or jurisdiction of each member;
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b.
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the course of business;
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c.
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intangible assets owned;
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d.
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financial and funding activities; and
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e.
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the Parent Entity’s Consolidated Financial Statement and tax information related to Controlled Transactions.
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(2)
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Details and/or explanation of the information in the master file referred to in paragraph (1) must at least contain the information listed in Appendix C which constitutes an integral part of this Ministerial Regulation.
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Article 9 |
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(1)
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Local file referred to Article 2 paragraph (1) subparagraph b must at least contain the information concerning the Taxpayer as follows:
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a.
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identity and course of business;
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b.
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information on Controlled Transactions and independent transactions;
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c.
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the application of Arm's Length Principle;
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d.
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financial information; and
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e.
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non-financial events/occurrences/facts affecting the setting of price or profit level.
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(2)
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Details and/or explanation of the information in the local file referred to in paragraph (1) must at least contain the information listed in Appendix D which constitutes an integral part of this Ministerial Regulation.
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(3)
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In the event that Taxpayers have more than one business with different business characterisations, the local file referred to in paragraph (1) must be presented in a segmented manner in accordance to their respective business characterisation.
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Article 10 |
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(1)
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Country-by-country report referred to in Article 2 paragraph (1) subparagraph c must contain the following information:
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a.
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the allocation of income, taxes paid and business per country or jurisdiction of all members of the Business Group, either within the country or overseas, which includes the name of the country or jurisdiction, gross turnover, profit (loss) before tax, Income Tax which has been self-withheld/collected/paid, Income Tax payable, equity, accumulated retained earnings, the number of permanent employees and tangible assets other than cash or cash equivalent; and
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b.
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the list of Business Group members and the main businesses per country or jurisdiction.
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(2)
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Country-by-country report referred to in paragraph (1) is prepared through the country-by-country report working paper and attached to the country-by-country report.
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(3)
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Country-by-country report working paper referred to in paragraph (2) is prepared as per the format listed in Appendix E which constitutes an integral part of this Ministerial Regulation.
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(4)
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Country-by-country report containing the information referred to in paragraph (1) subparagraph a is prepared based on the format listed in Appendix F which constitutes an integral part of this Ministerial Regulation.
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(5)
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Country-by-country report containing the information referred to in paragraph (1) subparagraph b is prepared based on the format listed in Appendix G which constitutes an integral part of this Ministerial Regulation.
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(6)
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The information referred to in paragraph (1) is solely used for assessments of tax avoidance risks.
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Article 11 |
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(1)
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Transfer Pricing Documentation stipulated in Article 2 paragraph (1) must be prepared by Taxpayers in the Indonesian language.
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(2)
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In the event that a Taxpayer has obtained a permit from the Minister of Finance to maintain bookkeeping in a foreign language and a currency other than rupiah, the Transfer Pricing Documentation referred to in paragraph (1) may be prepared using the foreign language listed in the said permit of maintaining bookkeeping and attached with the translation in the Indonesian language.
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Article 12 |
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(1)
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Transfer Pricing Documentation referred to in Article 2 paragraph (1) subparagraph c received by the Director General of Taxes is specifically administered by the Director General of Taxes.
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(2)
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Further provisions on procedures for the administration of Transfer Pricing Documentation referred to in paragraph (1) shall be stipulated by a Director General of Taxes Regulation.
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Article 13 |
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Taxpayers that do not fulfil the obligations referred to in Article 3, Article 5 or Article 7 shall be subject to penalties pursuant to statutory provisions in the field of taxation.
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Article 14 |
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This Ministerial Regulation shall come into force on the date of promulgation.
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For public cognisance, this Ministerial Regulation shall be promulgated by placement in the Official Gazette of the Republic of Indonesia.
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Enacted in Jakarta
on 30 December 2016
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed
SRI MULYANI INDRAWATI
Promulgated in Jakarta
on 30 December 2016
DIRECTOR GENERAL OF LEGISLATION
MINISTRY OF LAW AND HUMAN RIGHTS,
signed
WIDODO EKATJAHJANA
OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA OF 2016 NUMBER 2120
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