印尼税法-程序法：的英文版No.16.2000_procedurelaw.pdf

CONSOLIDATION OF LAW OF THE REPUBLIC OF INDONESIA NUMBER 6 OF 1983 CONCERNING GENERAL PROVISIONS AND TAX PROCEDURES AS LASTLY AMENDED BY LAW NUMBER 16 OF 2000 CHAPTER I GENERAL PROVISIONS Article 1 For the purpose of this law, the meaning of: 1. Taxpayer is any individual or entity who or which, pursuant to the provisions in the tax law, is required to fulfill tax obligations, including withholding agent of certain taxes. 2. Entity is a group of people and or capital that forms a unity that either conducts business or not, including corporation, limited partnership, state or local-owned enterprise in whatever name and form, firma, kongsi, cooperative, pension fund, partnership, association, foundation, public organization, social and political organization, or any similar organization, institution, permanent establishment, and any other form of entity. 3. Firm is an individual or entity in whatever form which in the course of business or work produces product, imports product, exports product, conducts trade, utilizes intangible goods from outside the Customs Area, renders services, or utilizes services from outside the Customs Area. 4. Taxable Person for Value Added Tax (VAT) purposes is a firm referred to in point 3 (three) supplying Taxable Goods and or rendering Taxable Services as stipulated on the VAT Law of 1984 and its amendment except for Small-sized firm the definition of which is set by a decree of the Minister of Finance,