yangmenentukan kapan kewajiban pemotongan dan pemungutan Pajak Penghasilan harusdilaksanakan adalah mana yang lebih dulu terjadi, saat pembayaran atau saat terutangnyapenghasilan.bahwa berdasarkan ketentuan yang merujuk pada hak pemajakan negara sumber sesuai"article 11 angka 2 huruf a" P3B, mengatur sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if the beneficial owner of the interest, thetax so charged shall

In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesia according to the lawsof Indonesia, but if the recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount of the interest";(b). In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so chargedshall not exceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

At any time within theShares participation by Investor in The Company and/or the TargetSubsidiary, the Existing Shareholders at any given time shall guaranteethat total member of BOD and BOC are 3 (three) members and two ofthe members appointed by the Investor shall hold position as the (i)President Director and a Director and (ii) President Commissioner andCommissioner respectively in each of the Company and the TargetSubsidiary.Versi Bahasa Indonesia:Pasal 4Pernyataan dan Jaminan Perusahaan dan

Ayat (5) Butir (h)Cooperation Agreement, yang dikutip oleh Para Tergugat sebagai berikut:Pasal 2 Ayat (5) Butir (c) (1):Versi Bahasa Inggris:The existing Shareholders of the Company and/or the Target SubsidiaryShall cause the Company and/or the Target Subsidiary to do/perform anyactions to legalize the amendment of Constitution in accordance with theterms and conditions of this Agreement, including but not limited to submitreports and/or obtain approvals from the Minister and or BKPM Approval,and shall

Any dispute, controversy or claim arising out of, relating to, or inconnection with this Agreement, or the breach, termination or validityhereof, shall be finally settled exclusively by arbitration. The arbitrationshall be conducted in accordance with the rules of BANI in effect at thetime of the arbitration. The location of the arbitration shall be conducted inthe English language. The Arbitration decision shall be final and binding.Versi Bahasa Indonesia:b.

Lebih lanjut, SKD Nordea Bank Finland Plc,Singapore Branch (Finlandia), SKD Skandinaviska Enskilda Banken (Swedia)dan SKD Mizuho Corporate Bank (Jepang) telah Pemohon Banding serahkanpada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Swedia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough

;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (Tax Treaty)antara Indonesia dan Finlandia diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein."

;Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang diatur, bahwa:"The profits of an enterprise of a Contracting State shall be taxable only in thatContracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein."

pinjaman seperti biayakonsultan, ahli hukum, commitment fee, dan sebagainya; Selisih kurs atas pinjaman dalam valuta asing (Sepanjang selisih kurs tersebutmerupakan penyesuaian terhadap biaya bunga) atau amortisasi premi kontrakvaluta berjangka dalam rangka lindung nilai (hedging) dana yang dipinjamdalam valuta asing;Bahwa berdasarkan penjelasan tersebut diatas, PSAK Nomor 26 dengan jelasmembedakan biaya bunga dan biaya lainnya;Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall

pembayaran biaya agency fee dan trustee feeyang dilakukan oleh Pemohon Banding berdasarkan fee letter yangmerupakan penetapan biaya atas jasa jasa yang diberikan olehTechnical Committee, Insurance Coordinator, Intercreditor Agent,Facility Agents, Security Agent, Trustee dan Account Banks yangbertindak dalam kapasitasnya yang hak dan kewajiban masingmasing penerima penghasilan diatur dalam Bagian 13 mengenaiKetentuan Agen Umum dan Rekening Bank ICTA Terjemahan, yangjuga telah menentukan bahwa "interest shall

Negara Asing (Singapura danAustralia), maka perlu diperhatikan juga Jax Treaty yang berlaku antaraIndonesia dengan Singapura dan Australia, yang mengatur hak pemajakan darimasingmasing negara tersebut;Bahwa berdasarkan Tax Treaty IndonesiaSingapura menyatakan sebagaiberikut:Article 14 (Dependent Personal Services):(1) Subject to the provisions of Articles, 15, 17, 18, 19 and 20, salaries, wagesand other similar remuneration derived by a resident of a Contracting Statein respect of an employment shall

If the employment isso exercised, such remuneration as is derived there from may be taxed inthat other State;(2) Notwithstanding the provisions of paragraph 1, remuneration derived by aresident of a Contracting State in respect of an employment exercised in theother Contracting State shall be taxable only in the firstmentioned State if:(a) The recipient is present in the other State for a period or periods notexceeding in the aggregate 183 days in the calendar year concerned;(b) The remuneration

is paid by, or on behalf of, an employer who is aresident of the firstmentioned State; and(c) The remuneration is not borne by a permanent establishment which theemployer has in the other State;(3) Notwithstanding the provisions of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar

Gaji/imbalan itu tidak menjadi beban bentuk usaha tetap yang dimilikioleh pemberi kerja di Indonesia;Bahwa berdasarkan Tax Treaty IndonesiaAustralia dinyatakan sebagai berikut:Article 15 (Dependent Personal Services):(1)Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages andother similar remuneration derived by an individual who is a resident of oneof the Contracting States in respect of an employment shall be taxable onlyin that State unless the employment is exercised in the

If the employment is so exercised, such remuneration as is derivedfrom that exercise may be taxed in that other State;Notwithstanding the provisions of paragraph 1, remuneration derived by anindividual who is a resident of one of the Contracting States in respect of anemployment exercised in the other Contracting State shall be taxable only inthe firstmentioned State if:(a) the recipient is present in that other State for a period or periods notexceeding in the aggregate 120 days in any period of

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures (Ocp) For The Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

dan juga tidakmenjelaskan bahwa Legalisasi fotokopi Surat Keterangan Domisili dilampirkandi dalam Surat Pemberitahuan Masa Pajak Penghasilan Pasal 26;Bahwa transaksi yang terkait Pajak Penghasilan Pasal 26 seharusnyadiperhatikan apakah ada Tax Treaty yang mengaturnya, sebelum menentukanapakah perlu dilakukan koreksi tarif, maka ditentukan dulu hak pemajakannyabagi masingmasing Negara;Tax Treaty Indonesia Singapore, Pasal 7 ayat (1) menyatakan:The profits of an enterprise of a Contracting State shall

Putusan Nomor 1536/B/PK/PJK/2016 through a permanent establishment situated therein, If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the otherState but only so much of them as is attributable to that permanentestablishment,Tax Treaty Indonesia UK, Pasal 7 ayat (1):The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment

them as is directly or indirectly attributable to thepermanent establishment,Tax Treaty Indonesia UK, Pasal 12 ayat (13):(1) Royalties arising in a Contracting State which are derived by a resident ofthe other Contracting State may be taxed in that other State;(2) However, such royalties may also be taxed in the Contracting State in whichthey arise and according to the law of that State; but where the beneficialowner of such royalties is a resident of the other Contracting State the tax socharged shall

Putusan Nomor 1536/B/PK/PJK/2016(1) Royalties derived from sources within one of the Contracting States by aresident of the other Contracting State may be taxed by both ContractingStates;(2) The rate of tax imposed by a Contracting State on royalties derived fromsources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall not exceed 15 percent of the gross amountof royalties described in paragraph 3 (a) and 10 percent of the gross amountof royalties

The rate of tax imposed by a Contracting State on royaltiesderived from sources within that Contracting State andbeneficially owned by a resident of the other ContractingState shall not exceed 10 percent of the gross amount ofroyalties described in paragraph 3;Keputusan Direktur Jenderal Pajak Nomor KEP506/PJ./2001tentang Perubahan Atas Keputusan Direktur Jenderal PajakNomor KEP108/PJ.1/1996 tentang Bentuk FormulirPemotongan/Pemungutan Pajak Penghasilan SebagaimanaTelah Diubah Dengan KEP 02/PJ.1/

The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wishes so to continuethe Project, POC shall complete the Contract Works, until allphases of work provided in the Contract are completed andsecured, as contemplated in the Contract, upon terms andconditions (including the payment schedule of the abovefigures) to be finalized by the Parties at such time, whichterms and conditions shall be as nearly approximate those ofthe original contract as economic, political

However if until 1S' Nopember 2000, BTID still have notresumed e Project, the Parties shall discuss and agree onthe further extension of suspension period, or termination ofthe Contract on terms and conditions acceptable to bothparties" ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan dapat dibayar dengan persyaratan berikut :1)Para pihak telah menyetuui bahwa konirak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

and physicalcircumstances at such time shall permit ;.

However if until 15* November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contract onterms and conditions acceptable to both parties ;Terjemahan adalah sebagai berikut :Selanjutnya para pihak juga menyetujui bahwa jumlah di atasdianggap benar dan DAPAT DIBAYAR dengan persyaratanberikut :1)Para pihak telah menyetujui bahwa kontrak diasumsikan untukditunda sementara waktu mulai tanggal 30 September

jo.pasal 3iayat(2)PeraturanPemerintah Nomor9Tahuni975jo.pasal1 43KompilasiHukumlslam;Menimbangbahwa Tergugat tidak datang menghadap dan tidakmenyuruhoranglainuntuk datangmenghadapdipersidangansebagaiwakil/kuasanyayangsahmeskipun telahdipanggilsecararesmidanpatutdan tidakternyatabahwatidakhadirnyatersebutdisebabkanolehsesuatualasanyangsah,makaberdasarkanPasall49ayat(1)R.Bg.danpetunjukdarihadist RasulullahSAWdanjuga dalam kitabAlAnwar juz Il halaman 149yang sekaligusdiambilsebagaipendapatMajelis:(piled Shall

The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.

Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds

, nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.

In the event that no settlement is reached, it shall be settled bythe Arbitration to be held in accordance with the rules and regulations ofthe International Chamber of Commerce. *(lihat Bukti Tl & TIl 1)Ketentuan mana dapat kami terjemahkan sebagai berikut:Kecuali ditentukan lain, dalam hal perselisihan atau perbedaanpendapat di antara para pihak timbul atas Perjanjian ini, para pihak akanberupaya untuk mencapai penyelesaian yang berasalan ataspermasalahan tersebut secepatnya.

This letter shall be governed by and construed in accordancewith the law of Indonesia.b. You and we agree that any dispute arising out of or in connectionwith this letter, including any question regarding its existence,validity or termination, shall be referred to and finally resolved byarbitration under the Rules of the ICC International Court ofArbitration, which Rules deemed to be incorporated by referenceinto this clause.

The number of arbitrators shall be one or three.The seat, or legal place, of arbitration shall be Singapore.

This letter shall be governed by and construed in accordancewith the law of Indonesia.b. You and we agree that any dispute arising out of or inconnection with this letter, including any question regarding itsexistence, validity or termination, shall be referred to and finallyresolved by arbitration under the Rules of the ICCInternational Court of Arbitration, which Rules deemed to beincorporated by reference into this clause.

The number ofHalaman 69 dari 81 halaman putusan perkara Nomor : 496/PDT/2018/PT.DKIarbitrators shall be one or three. The seat, or legal place, ofarbitration shall be Singapore. The language to be used inthe arbital proceedings shall be English.Oleh karenanya cukup alasan Majelis Hakim memeriksa perkara ini untukmenyatakan bahwa gugatan PENGGUGAT harus dinyatakanditolak/ tidakdapat diterima karena gugatan salah kewenangan mengadili.B.

Amendement No.1 2004, yang mengatur sebagaiberikut :Before aither Party (the Assigning Party exercise its right toassign,the Assigning Party shall offer in writi9ng such assignment tothe other party, such offer to be valid for a period of 45 days followingthe other Parthys receipt of the offer.Terjemahan Tersumpah Pasal 8.1.3. New Contract of Work 1994 Jo. AmendmentNo.1 2004.1313Sebelum salah satu.

This Agreement shall be constructed and take effect inaccordance with the relevant law for the time beingapplicable in the Republik of Indonesia, provided that alldisputes hereunder or concering any of the subjectmatter herof shall be finally settled under the Rules ofConciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed inaccordance with the Rules all of whom shall haveinternationally recognized qualifications of suchappointment together qualifications

This Agreement and theperformance hereof shall be governed by the laws of the Republic ofIndonesia. Any dispute arising hereunder that directly PT LT shall beresolved in the manner set forth in Section 9.7. of the Joint VentureAgreement.(cetak tebal oleh Para Tergugat dengan tujuan penegasan)Terjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 :6.4. Hukum Yang Berlaku dan Penyelesaian Sengketa.Perjanjian ini dan pelaksanaan atas Perjanjian ini tunduk kepadahukum Negara Republik Indonesia.

Bandingmenyatakan halhal sebagai berikut :bahwa Pemohon Banding tidak setuju atas koreksi positif Pajak Masukanterkait Legal Fee sebesar Rp. 26.697.452,00.bahwa atas ketidak setujuan tersebut dapat dijelaskan dan dibuktikan denganbuktibukti yang disampaikan oleh Pemohon Banding dengan rincian sebagaiberikut:e bahwa berdasarkan perjanjian antara Pemohon dengan MMC atasOffshore Operation and Technical Assistance Agreement tertanggal 11Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall

When reasonably requested byPTSC, MMC shall provide advice and consultations to PTSC ....2.2.g legal matters, such as contract drafting and review, advice andassistance with defending and prosecuting and settling andcompromising any litigation or claims of liability.e bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikandukungan pemberian jasa bantuan operasional dan teknis, khususnya yangberkaitan dengan jasa bantuan hukum/legal kepada Pemohon Banding.Untuk itu, MMC menggunakan konsulItan

Putusan Nomor 27/B/PK/PJK/2013Paragraph 365: "Payments made by the buyer for the right to distribute orresell the imported goods shall not be added to the price actually paid orpayable for the imported goods if such payments are not a condition of thesale for export to the country of importation of the imported goods";Terjemahan: Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkanpada harga yang sebenarnya dibayar atau terutang atas

Oleh karena itu, royalty tidak perluditambahkan pada harga yang sebenarnya dibayar atau seharusnya dibayarsebagaimana yang dimaksud pada Article 8.1 (c)";Commentary on the GAIT Customs Valuation Code, Paragraph 365:"Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for .the imported goods if such payments are not a condition of the sale for exportto the country of importation of the imported goods";Terjemahan

However, the charges for the right to reproduce the importedgoods in the country of importation shall not be added to the price actually paidor payable for the imported goods in determiningthe customs value;2.

Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payable for theimported goods if such payments are not a condition of the sale for export to thecountry of importation of the imported goods;Adapun terjemahannya adalah sebagai berikut:Pasal 8 Customs Valuation Code:1.

Putusan Nomor 27/B/PK/PJK/2013for export to Canada and the price paid or payable for thegoods can be determined ...(4) The transaction value of goods shall be determined byascertaining the price paid or payable for the goods when thegoods are sold for export to Canada and adjusting the pricepaid and payable in accordance with subsection (5);(5) The price paid or payable in the sale of goods for export toCanada shall be adjusted;(a) by adding thereto amount, to the extent that each suchamount is not

Hal ini dapat dilinat padaPasal 1 mengenai Definitions (Definisi), halaman 31, paragraph ke2Perjanjian Kredit Sindikasi No. 159 (vide Bukti P1) yang berbunyisebagai berikut:"Scheduled Completion Date: means the date that Project Completionis required to occur pursuant to this Agreement, which date shall benot later than the 31st (thirty first) day of December 1996 (onethousand nine hundred and ninety six), unless the Majority Lendersotherwise agree in writing.Dengan terjemahan dalam Bahasa Indonesia

Raya BekasiKm. 28, Medan Satria Village, Bekasi, West Java, hereinafter referredto as "Defendant III";(Defendant , Defendant Il and Defendant Ill shall be hereinafterreferred to as "Defendants");he substance of the case and arguments in this present civil case areas follows:1. Whereas on 19th December 1994 Defendant I, for the time being havingthe name PT.

This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."

Transferring of each credits with a transmittal letter, shall be conductedby submitting of the letter; transferring of each receivable with anappointment letter, shall be conducted by submitting the letter andsupported by an endorsement. "7. Whereas therefore the entire payment obligations of Defendant toHSBC, PT. Bank Dharmala, and PT. Bank Niaga are obliged to befulfilled by Defendant to Plaintiff based on the credit assignmentagreement (cessie) as mentioned above (see Exhibit P1 to P5).8.

Construction planning business shall provide planning servicesupply which consists of a series of activities or parts from thoseHalaman 19, Putusan No. 385/Pdt/2016/PT SMG16.17.activities through the preparation of contract document ofconstruction works." Construction implementation service shall provide implementationservice in construction works or parts of those activities starts frompreparation of a field through final submission of the constructionwork."

countries to be eligible for preferential treatment, therequirement is that either: The products wholly obtained in the exportingMember State as defined in Rule 3 of the ASEANChina Rules of Origin.bahwa berdasarkan Annex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area disebutkan bahwa produk yang yang digolongkan dalamorigin criterion Wholly Obtained harus memenuhi syarat ketentuan Rule 3ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall

importir berharap Terbanding dapatmembuktikan secara transparan pembuktiannya dari penerbit Form E tersebutdi atas.bahwa sesuai Appendix I Operational Certification Procedure for the RulesOf Origin, Rule 12 Where the origin of a good is not in doubt, the discoveryof minor discrepancies, between the statements made in a Certificate ofOrigin and those made in the documents submitted to the customs authority ofthe importing party for the purpose of carrying out the formalities forimporting the good shall

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (OCP) For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall

Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,number and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

Company (PT NNT) dan asumsi PT Pukuafu Indah atasseluruh kewajiban yang sedang dan akan berjalan di Newmont.e Dalam Pasal 8 ayat 4:No Party hereto shall assign, transfer, encumber, part with possession of grant anypower of attorney over or in any other way directly or Indirectly deal with its Interestin the application for the Contract of Work, any other property subject to this JointVenture or its shareholdings in the PT.

InterBank Offer Rate from time to time for one hundred and eighty (180)days Eurodollars, which interest will oe calculated with quarterly rests, and from thetime for calculation shall be and be deemed to have been added to and accumulatedwith the outstanding balance of the loan money and shall itself bear interestaccordingly;Teriemahan :Uang pinjaman tersebut akan dikenakan bunga setiap tahunnya sebesar 2% +SIBOR dari waktu ke waktu untuk 180 hari Dollar Eropa, dimana bunga ituakan diperhitungkan

Indah shall assign such dividends to Newmont accordingly.Indah shall execute security and divinded, assignment documents in the from ofSchedules.

becomenull and void, and provided, second, that if all required Governmentapprovals to enable NIL/NTMC to complete the transfer of the 3%interest as approved by the Companys shareholders by separateresolution (pursuant to the 2006 divestiture program) is not obtainedby I August 2007, the approval to transfer the 7% interest to PTPukuafu Indah shall become null and void.

be entitled to withdraw without penalty from the JointVenture upon ten (10) days written notice to that effect to Indahhowever Indah shall not be entitled to withdraw from the JointVenture.Terjemahan:7.1 Hak Para Pihak untuk Menarik DiriNewmont berhak untuk menarik diri dari Perjanjian Joint Ventureini tanpa dikenakan penalti, dengan terlebih dahulu menyampaikanpemberitahuan tertulis sepuluh (10) hari sebelumnya kepada Indah,namun demikian Indah tidak berhak untuk menarik diri dariPerjanjian Joint

acceptance in Europe by the end of the nineteenthcentury ;From the nullum crimen maxim jurists have deduced the priciple of prohibition ofretrospective penal laws, Aw early as 1651, Hobbes wrote :No law, made after a fact done, can make it a crime ...For before the law, there isno transgression of the law ;This principle was stated in 1789 in Article 1, section 9 (3) of the AmericaConstitution which prohibited ex post facto laws, Article 7 of the EuropeanConvention on Human Right provides that no one shall

Article 7 includes the important proviso thait....shall not prejudice the trial and punishment of any person for any act oromission ;Which, at the time when it was comited, was criminal accoding to the generalprinciples of law recognised by civilized nations ;Article 15 of International Covenant on Civil and Political Rights states, interalia ;No one shall be held guilty of any criminal offence on occount of any act oromission which did not constitute a criminal affence, under national orinternational

law, at the time when it was commited ;Article 15 includes a proviso identical to that contained an article 7 of theeuropean Comvention on Human Rights execep that the pharase civilizednations is replaced by the comunity of nations ;In 1985, the succesful Australian Bill of Rights Bill includeed a proposed Article28 whict provided, inter alia ;No person shall be convicted of any criminal affence on account of any act oromission whict did not constitute a criminal affence at the time when it accurred

. * Kitab Madaa Hurriyatuz Zaujaini fith Thalaag Juz halaman 83 :Cus che Ys clei led ai oe aly Ges ill Shall Gpbied Ge GOULN lai DY! is!

Anh all pe (ye ld Ca Lolac gill GLEN ae aS Ase g Hl Shall yl45 Dell Ceti Oh Sak ye Aid Lely!

pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall

The third party Invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud