印尼税务程序法【英文】.doc

Type: LAW (UU) By: THE PRESIDENT OF THE REPUBLIC OF INDONESIA Number: 28 YEAR 2007 (28/2007) Date: JULY 17, 2007 (JAKARTA) Reference: LN. 2007/85; TLN NO. 3984 Title: THIRD AMENDMENT TO LAW NUMBER 6 YEAR 1983 REGARDING GENERAL TAXATION PROVISIONS AND PROCEDURES BY THE GRACE OF GOD ALMIGHTY THE PRESIDENT OF THE REPUBLIC OF INDONESIA, Considering: a. Whereas in the context of providing better justice and enhance service for taxpayers and in order to better provide legal certainty as well as to anticipate developments in information technology and developments of material provisions in the taxation sector, it is necessary to amend Law Number 6 Year 1983 regarding General Taxation Provisions and Procedures as amended by Law Number 16 Year 2000; b. Whereas based on the consideration as intended in letter a, it is necessary to stipulate a Law regarding Third Amendment to Law Number 6 Year 1983 concerning General Taxation Provisions and Procedures; In view of: 1. Article 5 paragraph (1), Article 20 and Article 23 of the 1945 Constitution; 2. Law Number 6 Year 1983 regarding General Taxation Provisions and Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplement to State Gazette of the Republic of Indonesia Number 3262) as amended several times most recently by Law Number 16 Year 2000 (State Gazette of the Republic of Indonesia Year 2000 Number 126, Supplement to State Gazette of the Republic of Indonesia Number 3984); With the approval of PEOPLE’S LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF INDONESIA HAS DECIDED: To stipulate: LAW REGARDING THIRD AMENDMENT TO LAW NUMBER 6 YEAR 1983 REGARDING GENERAL TAXATION PROVISIONS AND PROCEDURES. Article I Several provisions in Law Number 6 Year 1983 regarding General Taxation Provisions and Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplement to State Gazette of the Republic of Indonesia Number 3262) as amended several times by: a. Law Number 9 Year 1994 (State Gazette