印尼建筑服务所得预扣税的法律.doc

GOVERNMENT REGULATION OF
REPUBLIC OF INDONESIA
NUMBER 51 YEAR 2008
印尼政府2008年第51号规定

CONCERNING
关于

INCOME TAX ON CONSTRUCTION SERVICE
BUSINESS REVENUES
建筑服务业的所得税

WITH THE MERCY OF GOD THE ALMIGHTY ONE
上天所赐

PRESIDENT OF REPUBLIC OF INDONESIA,
印尼总统

Considering :
考虑:
a. That in order to simplify imposition of Income Tax on construction service business revenues and to provide facility and reduce administrative charge for Taxpayers, it's necessarily to rearrange Income Tax on Construction Service Business Revenues.
为简化建筑服务业的所得税和减少纳税者的管理负担。需要再次调整建筑服务业的所得税；
b. That by virtue of consideration as mentioned in letter a and in order to implement provision of Article 4 paragraph (2) Act Number 7 Year 1983 concerning Income Tax as amended several times for the last with Act Number 17 Year 2000 concerning Third Amendment on Act Number 7 Year 1983 concerning Income Tax, it's necessarily to stipulate Government Regulation concerning Income Tax on Construction Service Business.
根据a段 的内容和为执行第4条款（第二项）1983年第7号的规定，关于所得税已经几次修改，最后改为2000年第17号的规定关于第三次修改对于1983年第7号的规定关于所得税的事宜，需要有政府的规定对于建筑服务业的所得税；
Whereas :
鉴于:
1. Article 5 paragraph (2) State Constitution of Republic of Indonesia Year 1945:
第5条款（第二项）1945年印度尼西亚法律规定：
2. Act Number 7 Year 1983 concerning Income Tax (State Gazette of Republic of Indonesia Year 1983 Number 50, Supplement to the State Gazette of Republic of Indonesia Number 3263) as amended several times for the last with Act Number 17 Year 2000 concerning Third Amendment on Act Number 7 Year 1983 concerning Income Tax (State Gazette of Republic of Indonesia Year 2000 Number 127, Supplement to the State Gazette of Republic of Indonesia Number 3985)
1983年第7号的法律规定（国家表1983年第50，附加表第3263）经过几次修改，最后改为2000年第17号的规定关于第三次对于1983年第7号的规定关于所得税的事宜，需要有政府的规定对于建筑服务业的所得税（国家表2000年第127，附加表第3985）；

DECIDING :
决定

Stipulating :
决定

GOVERNMENT REGULATUION CONCERNING INCOME TAX ON CONSTRUCTION SERVICE BUSINESS REVENUES
.
建筑服务业的所得税
Article 1
第1条

In this Government Regulation, that's meant with ::
在这个政府规定里，所谓的：
1. Income Tax Law which hereinafter is referred to Undang-Undang PPh is Act Number 7 Year 1983 concerning Income Tax as amended several times for the last with Act Number 17 Year 2000 concerning Third Amendment on Act Number 7 Year 1983 concerning Income Tax.
所得税的规定，接下来成为PPh（所得税） 是1983年第7号的规定，关于所得税已经几次修改，最后改为2000年第17号的规定关于第三次对于1983年第7号的规定关于所得税。
2. Construction Service is a consulting services for construction work planning, construction work implementation services, and construction work supervision services.
建筑服务是给建筑行业服务关于设计，建筑施工服务，和建筑监理服务。
3. Construction-work is all or part of planning or/and implementation activity sequences along with supervision including architectural, civil, mechanical, electrical, and respective ecosystem works along with their completeness in order to realize a building or another physical structure.
建筑施工是全部或一部分设计工作或者是实施以及监理包括房建，土建，机械，电，和环境布置以及其他的设备为实现一个建筑物或其他建筑结构。
4 Construction Planning is services provision by individual or corporation confirmed as professional expert in the field of construction service planning which able to realize works in the form of planning documents for another physical building.
建筑设计是个人或已被认定的团体，对于建筑设计服务非常专业，完成设计文件可以实施。
5. Construction Implementation is service provisions by individual or corporation confirmed as professional expert in the field of construction service implementation which able to organize its activity in order to realize a planning result becomes another structural/physical form, including as per se integrated construction work namely service function merger in the model of recombination, planning, procurement and construction as well as the model of planning and construction merger (design and build).
建筑施工是个人或已被认定的团体而对于建筑施工服务非常专业即可以实现一个设计成为整个建筑物或其他结构，也包括EPC设计，采购，建设(engineering, procurement and construction)以及设计和建设(design and build)。
6. Construction Supervision is service provision by individual or corporate confirmed as professional expert in the field of construction service supervision, which able to undertake supervisory work from the beginning of construction work implementation until completion and handover.
建筑监理是个人或已被认定的团体而对于建筑监理服务非常专业即可以提供建筑监理服务，能执行监督从开始到结束和直到被移交（交安）。
7. Pengguna Jasa adalah orang pribadi atau badan termasuk bentuk usaha tetap yang memerlukan layanan jasa konstruksi.
服务使用者是个人或团体包括固定事业而需要建筑服务的人。
8. Service Provider is individual or corporation including in the form of permanent establishment, where its activity is to provide construction services either as construction planner, construction executive and supervisor or their subs
服务提供者是个人或团体包括固定事业而能够提供建筑服务在建筑设计上，执行上和监督以及其他方面上。
9. Contract Value of Construction Service is the rate listed in one construction service contract on the whole.
建筑服务的合同价值是按照合同上的全部价格。

Article 2
第2

On revenues of Construction Service Business is charged Income Tax with final attribute.
从建筑服务上得到的利润必须缴纳终结性（最后）所得税。

Article 3
第3条

(1)
Income Tax Tariff for Construction Service Business is as follows :

建筑服务业的税率表如下：
a. 2% (two percent) for Construction Implementation undertaken by Service Provider having small business qualification;
2% （百分之二）是给建筑施工服务的提供者而已有合格证的小企业；
b. 4% (four percent) for Construction Implementation undertaken by Service Provider having no business qualification;
4%（百分之四）是给建筑施工服务的提供者而没有合格证的小企业；
c. 3% (three percent) for Construction Implementation undertaken by Service Provider besides Service Provider as mentioned in letter a dan letter b;
3%（百分之三）是给建筑施工服务的提供者，在a跟b之外；
d. 4% (four percent) for Construction Planning and Supervision undertaken by Service Provider having a business qualification; and
4%（百分之四）是给建筑设计或监督服务的提供者而有合格证的企业；和
e. 6% (six percent) for Construction Planning and Supervision undertaken by Service Provider having no a business qualification
6%（百分之六）是给建筑设计或监督服务的提供者而没有合格证的企业。

(2)
In case of Service Provider is a form of permanent establishment, Income Tax tariff as mentioned in paragraph (1), excluding Income Tax on profit balance of permanent establishment after final Income Tax

如果服务提供者是永久企业，在第（1）项的含义是在所得税税率 不包含永久企业利润余额的所得税.

Article 4
第4条

Profit balance of permanent establishment after final Income Tax as mentioned in Article 3 paragraph (2), is charged a tax according to the provision as mentioned in Article 24 paragraph (4) Act concerning Income Tax or comply with the provision in Approval of Multiple Tax Evasion.
按照第3条第（2）项所述永久企业缴纳所得税后利润余额必须按照第24条第4项来纳税或者按照批准免于双从征税（P3B）的规定。
Article 5
第5条

(1)
Final Income Tax as mentioned in Article 2 is :

在第2条关于最终所得税的含义是：
a. deducted by Service User upon payment, in case of Service User as tax withholder; or
在付款时被服务使用者扣除，服务使用者是扣税者；或者
b. deposited by Service Provider themselves, in case of Service User is not as tax withholder.
服务提供着自己缴税，服务使用者不是扣税者。

(2)
Rate of Income Tax deducted or deposited itself as mentioned in paragraph (1) :

按照第1项，被扣的税或自己缴税的金额是：
a. Amount of payment, excluding Value-Added Tax, is multiplied Income Tax tariff as mentioned in Article 3 paragraph (1); or
按照第3条第1项，付款金额不含增殖税（PPn），乘以所得税；或
b. Amount of payment revenue, excluding Value-Added Tax, is multiplied Income Tax tariff as mentioned in Article 3 paragraph (1) in case of Income Tax is deposited by Service Provider itself.
按照第3条第1项，收款金额不含增殖税，乘以所得税。对于服务提供着自己缴税

(3)
Amount of payment or payment revenue as mentioned in paragraph (2) is part of Contract Value of construction Service.

在第2项的付款跟收款的金额是建筑服务合同价的一部分。

Article 6
第6条

(1)
In case there is a shortage difference of payable Income Tax by virtue of Contract Value of Construction Service with Income Tax based on payment deducted or deposited itself as mentioned in Article 5 paragraph (1), such shortage difference is deposited by Service Provider itself.

按照第5条第1项对于所得税的不足部分跟据建筑服务合同价值和根据被扣或自缴。不足部分的该提供服务者自缴。

(2)
In case Contract Value of Construction Service is fully unpaid by Service User on Contract value of such unpaid Construction Service, it's not payable Income Tax with final attribute, on condition that such unpaid Contract value of Construction Service is recorded as uncollectible account receivable.

在建筑服务的合同价值上服务使用者还未完全支付，按照建筑服务的合同价值未完全支付的不赊欠在最后的所得税，附条件是还未支付的建筑服务的合同价值记为不能收回的应收款。

(3)
Uncollectible account receivable as mentioned in paragraph (2) is a credit which actually cannot be collected as mentioned in Article 6 paragraph (1) letter f of Income Tax Law.

根据第2项不能收回的应收款是实在收不了应收款按照所得税规定的第6条第1项h字。

(4)
In case of a credit which actually cannot be collected as mentioned in paragraph (3), is re-collectible, it will be charged Income Tax with final attribute.

按照第3项实在收不了应收款可再次催收，依然该缴总结性的税。

Article 7
第7条

(1)
Paid or payable tax in overseas on income from abroad received or obtained by Service Provider can be credited into the payable tax based on the provision of Income Tax Law.

已缴纳的税或在国外未缴的税，按照所得税（PPh）的规定是可以记到所得税上。

(2)
Another income received or obtained by Service Provider from out of Construction Service business will be charged tariff by virtue of general provision of Income Tax Law.

服务提供者必须对于其他工作/企业（在建筑服务业之外）所得到的收入该按照所得税（PPh）的规定来缴税。

(3)
Exchange difference profit or loss from business activity of Construction Service including in calculation of Contract value of Construction Service is charged final Income Tax.

从建筑服务业的工作，因汇率所得到利润与亏损已算在建筑服务合同价即须缴纳终结性的税。

Article 8
第8条

Service Provider is obliged to conduct a separate recording on the costs rising from Income received or obtained from business activity besides Construction Service business.
服务提供者必须对于其他工作/企业（在建筑服务业之外）所得到的收入做记录
Article 9

Further provision concerning procedures of collection, deduction, deposit, reporting, and administration for Income tax on Construction Service business revenues is regulated by virtue of Regulation of Minister of Finance.
对于收税，扣税，缴纳，报税和计算法的后续规定由财政部所调。
Article 10
第10条

(1)
Concerning contract signed before January 1' 2008' is regulated :

对于在2008年1月1号之前所签的合同，定如：
a. For contract payment or part of contract until December 31' 2008, Income Tax imposition is based on Government Regulation Number 140 Year 2000 concerning Income Tax on Construction Service Business Revenues.
对于到2008年12月31号的合同或者合同的一部分的付款，必须按照2000年140号的政府规定关于建筑服务业的所得税；
b. For contract payment or part of contract after December 31' 2008, Income Tax imposition is based on this Government Regulation.
对于过2008年12月31号的合同或者合同的一部分的付款，必须按照这个政府规定缴税。

(2)
Loss as a result of Construction Service business that still exist until Tax Year 2008 just can be compensated until Tax year 2008

建筑服务业还剩下的亏损直到2008税年即可以补偿直到2008税年
Article 11
第11条

Upon this Government Regulation comes into force, Government Regulation Number 140 Year 2000 concerning Income Tax on Construction Service Business Revenues is revoked and confirmed to be invalid.

到这政府规定实施时，2000年140号的政府规定关于建筑服务业的所得税即取消掉而从此无效了。
Article 12
第12条

This Government Regulation comes into force as of January 1' 2008.
这政府规定在2008年1月1号实施。

In order that everyone recognize, it's instructed an enactment of this Government Regulation with the placement in State Gazette of Republic of Indonesia
便所有人知道，对发令把规定加到
Stipulated in Jakarta
定于雅加达
On July 20' 2008 在2008 在2008年7月20号
PRESIDENT OF REPUBLIC OF INDONESIA, 印度尼西亚总统
signed 签

DR. H. SUSILO BAMBANG YUDHOYONO

Legislated in Jakarta雅加达制定
On July 23' 2008 在2008年7月23号
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA

signed 签
ANDI MATTALATA

STATE GAZETTE OF REPUBLIC OF INDONESIA YEAR 2008 NUMBER 109
国家表印度尼西亚共和国2008第109

EXPLANATION
解释

ON
对于

GOVERNMENT REGULATION OF REPUBLIC OF INDONESIA
NUMBER 51 YEAR 2008
印尼政府2008年第51号的规定

CONCERNING
关于

INCOME TAX ON
CONSTRUCTION SERVICE BUSINESS REVENUES

建筑服务业的所得税

I. GENERAL 一般
In order that Construction Service business condition can grow up in accordance with economic growth, it's necessarily provided distinct treatment into tax imposition on Construction Service business revenues namely charged with Final Tax. Such distinct treatment is intended to provide facility and simplicity in calculating Income Tax imposition so that it's not increase administration charge for Taxpayer or Director General of Tax, and Construction Service business and for more giving legal certainty for taxpayers who activate in the field of Construction Service business in complying with their obligation of taxation. In order to provide such distinct treatment and based on provision of Article 4 paragraph (2) Act Number 7 Year 1983 concerning Income Tax as amended several times for the last with Act Number 17 Year 2000 concerning Third Amendment on Act Number 7 Year 1983 concerning Income Tax, regulating that provision about tax imposition on certain income is regulated with Government Regulation, then it's necessarily to rearrange Income Tax imposition on Construction Service business revenues in lieu of Government Regulation Number 140 Year 2000 concerning Income Tax on Construction Service Business Revenues. This Government Regulation regulates about Income Tax tariff with final attribute on Construction Service business and tax withholder obligation to deduct Income Tax on Construction Service business received by Service Provider.
.

为建筑服务行业能随着经济发展，需要有单独对待对于建筑服务上得到的利润该缴税的，就是缴纳最终所得税。单独对待的含义是要给个方便，简单，有简化性的在缴税的预算上以不增加纳税人和税局的管理负担。和在法律上给纳税人有一个确认性的纳税义务。在个单独对待时和按照4条款（第二项）1983年第7号的规定关于所得税已经几次修改，最后改为2000年第17号的规定关于第三次修改对于1983年第7号的规定关于所得税的事宜，所得税是有政府所管的，所以需要用政府规定从新调整对于建筑服务行业的所得税以替换2000年第140号得的规定关于建筑服务行业的所得税。此规定是对于建筑服务行业总结性的所得税管理和扣税者的义务是要扣建筑服务行业所得到的利润而要扣税.

II. ARTICLE BY ARTICLE 条条看
Article 1 第1条
Self-explanatory. 够清楚
Article 2 第2条
Self-explanatory. 够清楚
Article 3 第3条

Paragraph (1) 第1项
Letter a a字
That's meant with "Business qualification" is stratification determined by virtue of certification released by Construction Service Development Board.

所谓的
Letter b b字
Self-explanatory 够清楚
Letter c c字

That's meant with "Service Provider besides Service Provider as mentioned in letter a and b among others Service Provider having middle business qualification or big business qualification.

所谓的“服务的提供者，在a跟b提供者之外是已有合格证的中企业和大企业”

Letter d d字

Self-explanatory. 够清楚
Paragraph (2) 第2项

Self-explanatory. 够清楚

Article 4 第4条

Self-explanatory. 够清楚

Article 5 第5条

Paragraph (1) 第1项

Letter a a字

That's meant with "tax withholders" are governmental board, tax subject of domestic corporate, permanent establishment or individual appointed by Director general of Tax as Income Tax Withholder.

所谓的“扣税者”是政府机关，税局内部人，固定企业，或者个人而被税局指定成为所得税的扣税者。

Letter b b字

That's meant with "non-tax withholders" among other international board which not as Tax Subject and foreign country representative.

所谓的“不是扣税者”是国际组织非