menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which are consigned withe meaning of article 3.8 (Direct consignment), shall

in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not Wholly ObtaineProduced Goods) or 3.5.bahwa jika diartikan pada article 3.2 chapter 3 tersebut dinyatakan bahwa baik batWholly Obtained (WO) requirement a) maupun bukan Wholly Obtained (Non Vrequirement b) di atas adalah berhak mendapatkan preferential tarrif treatment sepanjmengikuti ketentuan article 3.8 yakni "direct consigment" di mana arti direct consignpada article 3.8 adalah "an originating good shall

On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall

be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which are wholly obtained or produced as set out and defined in Rule 3; orProducts not wholly produced or obtained provided that the said products are eligunder Rule 4, Rule 5 or Rule 6.bahwa pada Rule 3, disebutkan, sebagaimana kutipan berikut:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produce.obtained

Relevant Goverment authorities inimporting Member States shall accept CertificatOrigin (Form D) in cases where the sales Invoiissued either by a company located in a tcountry or by an ASEAN exporter for the accof the said company, provided that the goods 1the requirements of chapter 3 of this Agreement2. The exporter shall indicate third couinvoicingand such information as namecountry of the company issuing the invoice incertificate of Origin (Form D);bahwa berdasarkan Annex 7:10.

THIRD COUNTRY INVOICING:cases where invoices are issued by a third coutthe third country invoicingbox should be ti(V) and such information as name and countrthe company issuing the invoice shall be indicin box 7;bahwa berdasarkan penelitian lebih lanjut terhadap Form D Nomor: ID20120204tanggal 9 November 2012 diketahui bahwa:e issuing authority tidak memberi contreng (V) pada box 13 tentang 1country invoicing dan;e nama dan negara penerbit Invoice tidak tercantum pada kolom 7 Forttersebut;bahwa berdasarkan

Putusan Nomor 229/B/PK/PJK/2017exclusive right to export the product subject to Mikuni's priorwritten approval;Article 6 Compensation and Payment1) Licensee shall pay to Mikuni the follOWing compensation asa consideration for the licensing, knowhow, patents andother information supllied to Licensee under Article.a)b)2)3)Initial Payment:schedule A VM type carburetor:Mother die VM17SH150: set J 15,000,000.00 paymentdue date: end of May 2007 VM17SH180: 1 set J15,000,000.00 payment due date: end of May

2007After conclusion of agreement, Mikuni will issue invoiceand Licensee shall upon receipt of an invoice from Mikuni,pay the amount by payment due date mentioned above.The period covered shall be 5 years;Running RoyaltyDuring the term of agreement, the running royaltyequivalent to 3% of the net selling prices of the productslisted on schedule 'A ' and B' manufactured and sold byLicensee as defined in 2) of this clause shall be paid byLicensee to Mikuni.

Provided, however the products notmanufactured by Licensee and soled by pass trough salessystem shall be excluded.

The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every

Thepayment shall be made within 90 days after the last day ofeach semiannual business term.

It isintended thar tha G@riginal Facilities and Exysensicnoperational and adequztealySjlipped at the tine the Fight of use and obligation ofOf any BarePursuant to theUse end Operation ofEo. be the case,Plant OperatingCosts will be adepted as may be acprenriate.in Section @.01 shall be SpecifiedCantrace and Seaject to separateCash Calla and debit notes by. Blanc Operator and paid syProducers in aeardance with che Accounting iSuch charges and Payments. shall be suSject!

CallsA, i i From time to time, as necessaty, Plant Operator shall cashCall from Producers; andProducrs shall pay or cause. to bePaicd fo Blant Operater ia G3 dollars their rFespecel vaShares, separately deternined as Previded in Section 8.01 ofthe Agreement, of Peejected net cash Fequirements For eachof:(a) Plane Operating Costes; and(5) the esses oF Currntly Funded Capital Projectsfor :&@ calendar senth ar Bare thtteol, as get forth in suchCash calls.The cash ealle For Blane Operating Casts and

CurrentlyFunded Capital Projects shall be shown Separately and ahallbe 0 aordance with Producers" latest estimates of #achSales Contrace's Percentage as determined under Article 11of the Agreement.

Projects shall Ge Fecenclled a5 quickly asE & h cey LAA fring Sr.practlea le ith uc q ised weti 2f8 or deterrni edb . . ' 4 Gambar V.

TE the cash calla for a given menath in the aggregate exceedactual expenditures fer said month. tn@ cash call neatSucceeding tha isguance of Ehe debit cote referred to inSection 3 below shall be reduced by the amount of suchSECSES.E. To the extent Bracticsble, Plant Operater shall place thefunds received pursuant fo cash calls in interestearningeccounts; all interest earned thereon Shall be credited esPlant Operating Cests and motice Of such amounts thall bedelivered to the Producers.

The services shall include any necessarypersonnel, equipments, tools and consumables required to perform thework in professionals and safe manner. All the reference data, drawingand project specifications are enclosed in this work order on separatesheets.Statement of Work:The work shall follow the relevan codes and standards including butlimited to the PT.

Project deliverables shall beprepared in compliance with the Company's (in this matter, B.W.Offshore) specification once a task has been completed (page 7,paragraph 2);* ReferencesAll procedures, practices, and standards shall conform to theguidelines set by certification and regulation bodies and shall abide byall its requirements.

Putusan No. 367/PDT/2017/PT.DKI.Prior to job commencement, all equipment shall be inspected andcalibrated. The equipment used for the WORK is categorized by task islisted, but not limited to, as below according to the standardrequirements of the Company in order to accommodate the completionof the WORK (page 9, point 4.1);* General Visual InspectionGeneral Visual Inspection shall be carried out by the ROV.

Themethod used for this task shall utilize the ROV camera with regards tothe personnels experience in piloting and/or assessing the sitescondition.... (page 9, point 7.9.1);* Project PersonnelThe ROV Supervisor shall have all the qualifications andexperience of the ROV Pilot. In addition, the person shall be responsiblefor the general operation of the vehicle and directing the maintenance ofthe equipment spread.

The person shall be in charge, and fullyresponsible for carrying out any inspection WORK specified by theCompary....The ROV Pilot shall be a trained ROV technical with theappropriate skills and experience at piloting the type of vehicle used andshall keep it operational and utilize it with all the expertise required toobtain optimum usefulness of its capabilities....

Perjanjian Penghindaran Pengenaan Pajak Berganda antara PemerintahRepublik Indonesia dan Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch

persons are acting in the ordinary course of their businessPasal 10:Dividends paid by a company which is a resident of a Contracting State toa resident of the other Contracting State may be taxed in that other State.However, such dividends may be taxed in the Contracting State of whichthe company paying the dividends is a resident, and according to the lawof that State, but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed:10% of the gross amount of the

dividends if the recipient is a companywhich owns directly at least 25% of the capital of the company paying thedividends;15% of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations.The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which the dividends are paid.The term "dividends" as used in this Article means income from

Both parties undertake toexercise the obligations arising under this agreement in good faith andfair dealing;Article 3 : Area and/or ClienteleThis agency agreement shall apply to the following area:Peoples Republic Of China, Hongkong, Macao, Taiwan, Korea, Japan,Vietnam, Laos, Cambodia, Myanmar, Singapore, Malaysia, Thailand,Philippines, Indonesia, India, Srilanka, Pakistan, Australia and NewZealand. Other Countries can be included upon agreement of LID;Article 12 : Fees1.

Bahwa berdasarkan ketentuan Pasal 10 butir 2 huruf b PersetujuanPenghindaran Pajak Berganda antara Indonesia dan Singapura antaralain diatur :However, such dividends may be taxed in the Contracting State of whichthe company paying the dividends is a resident, and according to the lawof that State, but if the recipient is the beneficial owner of the dividendsthe tax so charged shall not exceed 15% of the gross amount of thedividends in all other cases.Bahwa dividen dapat dikenakan pajak di Indonesia

Tf at guch Rime this preves net te be the case,Special allecaticon Procedures Tesoecting Flank OperatingCosts wlll be adepted as may be apprenriate,.8.02 The chacces provided fcr in Section @.aL shall be specifiedSGDaTateLy Poe e2eh sales Cantract and AaLagect to sesarateCash Calle and debit notes by. Blant Operator and Paid 5yFroducers in acesrdance with che Accountlog Precedure,Such charges and Payments shall be SuSject!

CalisA, From time to time, as hecessacy, Plant Operator shall cashCall from Producers; and Producrs shall pay or cause. to bePaid S Plant Operater ia SS dollars their respecel vaShares, separately deternined as Previded Lm Section A.o1 ofthe Agr@enent, of Projected net cash Fequirements For eachof:(a) Plant Operating Costs; and(6) the costs of Currently Punded Capital Projectsfor 4 calendar senth ar Barc thereof, as @@t forth in suchCash calls,The cash ealles For Plant Operating Costs and CurrentlyFunded

Putusan Nomor 1035/B/PK/PJK/2016 The due date for each cash esll shall bS set by Blanegives Preducers. 1 pived : ae leastWO weeks" advance astice of such due dateOperator, provided Plane Operatora. Each cash call 13sha sek Fort!

To the extent fracticable, Plant Operater shail place thefunds received Furauanr fo cash calle in faterestearningScceunes; all interest earned thereon Shall be credited esPlant Operating Costs and Rotice of such amounts shall Sedelivered ta the Producers, Gambar VI. Lanjutan Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended & Restatted, 1988)b.

haa been approved for payment, pay to the Liquefaction Compooy from the Bodok Payment Account the amount of such invoice,porsuant to procedures te be agreed upon pursuant to Section 6.2,62 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde io the Laqeefaction Company pursuit te Section Gl, amlBhall advise the Trustee of such procedurea which shall include o requircemrat thnk dhe Liquefaction Compuny fornish the Trostee

disetorkan telah diakui oleh Bank danSurat Setoran Pajak juga merupakan Faktur Pajak Standar, maka seharusnya Surat SetoranPajak tersebut adalah sah dan valid untuk bisa dikreditkan sebagai Pajak Masukan di dalam SPTmasa Pajak Pertambahan Nilai Pemohon Banding;bahwa perlu Pemohon Banding jelaskan bahwa berdasarkan Section 2 dari "Offshore Operationand Technical Assistance Agreement" antara Pemohon Banding dengan Mitsubishi MaterialsCorporation ("MMC") tertanggal 11 Desember 1996 disebutkan bahwa:eae MMC shall

MMC's services shall be performed in Japan or elsewhere outsideof the Republic Indonesia;bahwa dalam rangka pemberian jasa di bidang hukum sebagaimana disebutkan didalam section2 tersebut di atas, MMC menggunakan jasa dari konsultan hukum Latham & Watkins ("L&W")di Jepang.

XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa:Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of the Republic ofIndonesia,2.2. Offshore Business Operations Advice.

XXX dengan MVMC section 4yaitu:"MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT.XXX to MMC pursuantto this agreement. bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT. XXX untukmelakukan reimbursement atas jasa legal tersebut; bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, maka PT.

The arbitration place shall be Singapore.The arbitrial award shall be final and binding upon both Parties. Thearbitration fee shall be borne by the losing party except otherwise awardedby the arbitral tribunal.Adapun terjemahan bebasnya adalah sebagai berikut:Kecuali jika Suatu pihak mencari putusan selaganti rugi, setiap perselisihanyang timbul dari, jika sehubungan dengan Perjanjian Subkontraktor untukdiselesaikan terlebin dahulu melalui negosiasi damai oleh kedua belahpihak.

TheSubcontractor shall, within seven (7) calendar days after its first knowledgeor awareness of the delay, provide adequate evidences to the OutsourcingManager of the Contractor to justify the delay.

If the Outsourcing Managerof the Contractor, judging by the adequate and valid evidences provided bythe Subcontractor within the above fixed time limit, signs to confirm thatthe Subcontractor shall not be held responsible for the delay, theSubcontractor can then be exempted from any responsibility in connectionwith the delay. The time schedule shall be continously checked and mayHal. 41 dari 98 hal.

Uponreceiving this notice, Contractor shall cancel, confirm or vary theinstruction of variation.Hal. 48 dari 98 hal.

settlement sheet shall the invoice be issued and sent toContractor.

Outriggers Setup time sec 25 Bodyworks and Lockers :Body shall be constructed from aluminum light weight box tube constructionwith aluminum paneling, platform shall be paneled by chequred antislipperyaluminium plates, equipment locker shall be provided at suitable areas fromstoring delivery hoses, nozzles and some tools, lockers shall be closed byroller shutters and/or doors.Fire PumpVehicle shall equipped with fire pump, capacity of the pump shall be min.2000 lpm at 10 bar, pump shall be single

Ladder set shall not to crash tobodywork or drivers cabin. It shall not be possible to operate the jacks whenthe ladder is not at parking position or reverse when the jack are not settledladder shall not operate. All moment shall slow down when it reaches end ofmovement. Controlling and governing system shall be designed to operatethe ladder with smooth movements without any jerks. Shakes etc.

There shallbe a screen for operator which shall include visual and numeric information ofthe ladder set. Design of the main operator console shall be ergonomic, userfriendly. All governing and controlling system shall be redundant type, all necessary warning labels shall be properly attached where needed.Turntable, Ladder set and rescue cage;Turntable shall be constructed by high tensile steel and shall be designed tolevel ladder set and turntable up to 10 degree slope automatically.

Lift shall have an operating speed of 1.2 m/s uphill and 1,5 m/s downhill.Lift movement shall be controlled by the ladder extension joystick so a switchover button shall be installed at main control panel.Electrical system;A separate fuse board shall be installed for the fire truck body, cables shall benumber or colour coded, electrical scheme shall be sticked inside the electrical panel cover.

Generatorto operate from operator seat.Paint WorkThe vehicle shall be Ral 3000 Fried red color, Paint work shall be handledwith care, shiny pant shall be applied on the vehicle, for reflective and decorative effect white stripes shall besticked on to body and roller shutters, the ladder set shall be silver grey colour, the bottom of the vehicle shall be paintedblack colour with antiOgravel paint.

frominception (January 1993) through August 2002 in theamount of US$ 121,849,538.59 including financing costof US prime rate plus 2% applied to any remainingbalance after the initial seven (7) year period fromJanuary 1993 to Desember 1999 computed on a monthlybasis as per the enclose.We also would like to put your attention that sincethe entire Toll Fee payment has been completed inAugust 2002, therefore the Paying Agent Agreement(IAPA) in accordance with Article 8 of the Payingagent Agreement shall

Recovery Of Project Development CostFor the purpose of full recovery of ProjectDevelopment Cost, Toll Fee shall be Payablemonthly by KE5 Paying Agent from the dateof first delivery of gas to PLN throughoutthe duration of the Operation Period untilreceipt of the total compensation of US$115,920,000 to GUF for financing of theProject. Such commencement of delivery ofgas to PLN shall not be reasonably delay.The schedule for supply of projected totalHal. 16 dari 26 hal.Put.

No.43/B/PK/PJK/2008.volume of gas shall be as below Year of supply MMSCF per year1990 (part) (or as described below)199 14,0001992 14,0001993 14,0001994 14,0001995 14,0001996 14,0001997 (part) 14,000 minus (1990amount )Total : 100,800 MMSCF Supply of gas during 1990 will depend on theactual date of first delivery and any shortfall insupply of gas in 1990 will be supplied in 1997.In case the Toll Fee actually paid to GUF by theend of the seventh (7th) year of Operation Periodis less than US$ 115,920,000

No.43/B/PK/PJK/2008.menggunakan fasilitas pipa gas tersebut dalamrangka menyalurkan gas (Gas Handling) kepada PLN.Hal ini juga dapat dilihat dari bukti buktisebagai berikute Pasal 8 Basic Term dari KE5Paying Agent Agreement tanggal 1Pebruari 1989 antara Pertamina danKodeco Energy Co, Ltd dan NorthseaServices Limited dan BDN (BuktiUtama PK9), yang menyatakanThis Agreement shall become effective whensigned by the parties and shall remain in fullforce and effect for a period from the date offirst delivery

Fasilitas pipa gas adalahmilik Kodeco selama 7tahun yang nantinya akandiserahkan kepadaPertamina.Fasilitas Pipa Gas bukan milikKodeco dengan mengacu kepdaketentuan Section Xx dariPSC/TAC (Bukti Utama PK7) /(Bukti Utama PK8), sebagaiberikutEquipment Purchased byParties pursuant to theProgram becomes the property ofPertamina (in case of import,when landed at the Indonesian ports of import) and will beused in Petroleum Operationhereunder.Hal ini jugadengan PerjanjianUtama PK1), yaituRecitals yangbahwaGUF shall

Texas.JAMS shall appoint a single mediator and shall designate the time and procedurefor mediation in accordance with the procedures outlined herein. The Parties shallattend such mediation for a period of at least three (8) entire consecutive workingdays.

If the Parties are unable to resolve the Dispute through such mediation, thenHal.15 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstsuch Dispute shall be submitted to JAMS for binding arbitration in Fort Worth,Texas, and a Party shall not have the right to file suit against the other; providedthat nothing herein shall prohibit a Party from requesting temporary injuctive relieffrom any court of competent jurisdiction.

The numberof arbitrators shall be three (unless the Parties agree upon a single mutuallyacceptable arbitrator). The arbitrators nominated by the Parties shall select theChairperson of the Arbitration Tribunal. The Parties shall use commerciallyreasonable efforts to conclude any arbitration proceedings within one hundredeighty (180) calendar days, then the arbitration proceedings shall continue until anaward is made.

Any decision or award of the arbitrators shall be based solely onthe terms of this Agreement and the facts presented at the hearing. The decision ofthe arbitrators shall be final and conclusive and shall be binding on the Parties. Any award rendered bv the arbitrators may be enforced bv any court of competent jurisdiction. The arbitrators shall have the authority to award specific performanceor an injunction to the preavailing.

The Parties agree that the award of the arbitration shall be the sole and exclusive remedy between the Parties regarding any claims, counterclaims, issues or accounting presented or pled to the arbitrators: that the must be consistent with the terms and conditions ofHal.16 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstthis Agreemen; that it shall be made and shall be payable in accordancewith the award in U.S.

Padahal ASEAN Trade in Goods Agreement (ATIGA), Annex 8OCP for the ROO, Rule 13 paragraph 2 berbunyi Jn cases when a Certificate of Origin(Form D) is rejected by the customs authority of the importing Member State, the subjectCertificate of Origin (Form D) shall be marked accordingly in Box 4 and the originalCertificate of Origin (Form D) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days.

The issuing authority shall be duly notified of thegrounds for the denial of tariff preference. Berdasarkan OCP Rule 13 paragraph 2 NegaraAnggota pengimpor tidak boleh melakukan penolakan sepihak Form D.e Bahwa ATIGA telah diratifikasi oleh Pemerintah RI dengan Peraturan Presiden Nomor 2Tahun 2010 tanggal 5 Januari 2010 sehingga mengikat menurut hukum.

Relevant Government authorities in theimporting Member State shall accept Certificates of Origin (Form D) in caseswhere the sales invoice is issued either by a company located in a thirdcountry or by an ASEAN exporter for the account of the said company,provided that the goods meet the requirements of Chapter 3 of thisAgreement. 2.

The exporter shall indicate third country invoicing and suchinformation as name and country of the company issuing the invoice in theCertificate of Origin (Form D).FaktaBahwa Form D yang diterbitkan oleh Ministry of International Trade andIndustry, Malaysia telah memenuhi Rule 23 OCP yaitu:a. Space/Ruang 13, kotak ThirdCountry Invoicing telah diberi TANDA, danb.

Direct consignmentDasar hukumASEAN Trade in Goods Agreement (ATIGA), Article 32, DirectConsignment, pada angka 2 huruf (b) disebutkan: The following shall beconsidered as consigned directly from the exporting Member State to theimporting Member State: goods transported through one or more MemberStates, other than the exporting Member State and the importing MemberState, or through a nonMember State, provided that: (i) the transit entry isjustified for geographiphal reason or by consideration related

Terbanding menjadi sebesar 10% (MFN) Pemohon Banding mengemukakanalasan Pemohon Banding sudah memenuhi persyaratan mendapatkan Form E dengan buktiPemohon sudah melampirkan Form E Nomor: E105000009180031 tanggal 11 Agustus 2010dan tidak ada ketentuan yang mengatur apabila tanggal Form E diterbitkan dalam jangka waktu3 hari sebelum pengapalan maka form E tersebut dinyatakan tidak berlaku;bahwa berdasarkan Rule 12, Rules Of Origin For The AseanChina Free Trade Agreementdisebutkan:A claim that products shall

be accepted as eligible for preferential concession shall be supportedby a Certificate of Origin issued by a government authority designated by the exporting Partyand notified to the other Parties to the Agreement in accordance with the OperationalCertification Procedures, as set out in Attachment A;bahwa berdasarkan Attachment A, rule 10, Operational Certification Procedures for the Rulesof Origin of the ASEAN CHINA Free Trade Agreement disebutkan:(a) The Certificate of Origin shall be issued by

sesuai dengan ketentuan yang diatur dalam ROO/OCPACFTA maka SKA (form E) tersebut tidak dapat dipergunakan untuk memperoleh perlakuantarif preferensi;MengingatMemutuskanbahwa berdasarkan Rule 10 huruf a, "Operational Certification Procedures for The Rules ofOrigin of The ASEANChina Free Trade Area", (OCP ACFTA) disebutkan bahwa Certificateof Origin/Surat Keterangan Asal (SKA) diterbitkan pada saat atau segera setelah ekspor,sebagaimana disebutkan pada kutipan berikut:Rule 10The Certificate of Origin shall

The Party shall inform all the other Parties of the names and addresses of their reGovernment authorities issuing the Certificate or Origin and shall provide s,signatures and specimen or official seats used by their said Government authoritieb. The above information and specimens shall be provided to every Party to the Agand a copy furnished to the ASEAN Secretariat.

Any change in names, addreofficial seals shall be promptly informed in the same manner;ii. bahwa pada Rule 18 butir a, disebutkan bahwa apabila terdapat keraguan yang be(reasonable doubt) atas keaslian dokumen, negara pengimpor dapat melakukan retcheck dan menunda pemberlakukan preferential tart sampai diterimanya hasil korsebagaimana kutipan berikut:Rule 16a.

CukaiNomor :SE16/BC/2010 tanggal 4 Agustus 2010, pada Angka 1 huruf menyebutkanThird Country Invoicing adalah invoice yang diterbitkan oleh perusahaan yangberlokasi di negaranegara anggota FTA atau negara bukan anggota FTA untukkepentingan perusahaan pengekspor yang berlokasi di negara anggota FTA.Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures(OCP) For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yang disampaikan di dalampersidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 416515 tanggal

Offshore) Co Ltd 1703 AIA Tower, Ave Com De Macau,sehingga eksportirnya berada di Macao;bahwa nilai FOB pada Form E Nomor E114100101320462 tanggal 07 Oktober 201 1adalah USD 8162.40 berbeda dengan nilai FOB pada invoice yang dilampirkan,yaitu USD. 8166.96;bahwa dengan demikian Majelis menyimpulkan Rule 23, Appendix 1, Attachment A,Revised Operational Certification Procedures (OCP) For The Rules of Origin of TheAseanChina Free Trade Area, yang menyatakan :The Customs Authority of the importing Party shall

The third party invoice number should be indicated in Box 10 of theCertificate of Origin (Form E), the exporter and consignee must be located in theParties and the copy of the third party invoice shall be attached to theCertificate of Origin (Form E) when presenting to the Customs Authority of theimporting Party.tidak terpenuhi sehingga dengan demikian tidak dapat diberikan preferensi tarifberdasarkan ACFTA;berdasarkan nomor urut 4540 Lampiran Il Peraturan Menteri Keuangan RepublikIndonesia Nomor

PSC antara lain dinyatakan:The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA,CNW will not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article l angka 2 ExibitC PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan

penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:" The profits of an enterprise of a Contracting State shall

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder";bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determined bysuch study shall

The method selected must beapproved by PERTAMINA, and such approval can be reviewed peridacly byPERTAMINA and CNW";" The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator and TALISMANin so providing assistance to Operator shall be charged to the Joint Account andsahall be Included in operating costs";Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" perdasarkan

PSC antara lain dinyatakan: The cost accruing therefrom shall be included in operating costs recoverable asprovided in section VI.

theAccounting Procedure attached hereto by written agreement of PERTAMINA, CNWwill not incur interest expenses to finance its operations hereunder".bahwa terkait dengan alokasi biaya overhead kantor pusat, terdapat beberapaketentuann yang berlaku, antara lain :Article Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

The Last sentence of Article 3.3 of Exibit D the PSC is amended to be: "The Directand indirect costs incurred by PHE OGAN KOMERING as Operator andTALISMAN in so providing assistance to Operator shall be charged to the JointAccount and sahall be Included in operating costs".Surat Direktur Utama Pertamina Nomor: 947/C.0000/81 Tanggal 5 Juni Tahun 1981,antara lain dinyatakan:" berdasarkan halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan

(d) The arbitration shall be conducted by a sole arbitrator tobeappointed by the mutual agreement of the Sellers and thePurchasers and in case of those parties fail to appoint thearbitrator within sixty (60) days then the arbitrator shall beappointed by the Chairmain of SIAC which shall appoint anindependent arbitrator who shall not have any financialinterest in the dispute, controversy or claim.

If the arbitrator dies orbecomes physically incapacitated and is unable to fulfill hisor her duties as an arbitrator, the replacement shall onappointed by the Purchasers. Any award by the arbitratorshall be based on the terms of the Agrement and shall notmake the award injustice and fairness.

(e) Unless otherwise expressly agreed in writing by the partiesto the arbitration proceedings:(i) the arbitration proceedings shall be held in Singapore;(ii) the arbitration proceedings shall be conducted in theEnglish language and the arbitrators shall be fluent inthe English language;(iii)the arbitration proceedings shall be conducted inaccordance with the Rules of SIAC in effect;(iv) the costs of the arbitration proceedings shall be borne inthe manner determined by the arbitrators; and(v) consequential

(f) The venue of the arbitration shall be at Singapore and thelanguage or arbitration shall be English;Halaman 126 dari 275 hal. Putusan No.312/Pdt.G/2013/PN.Jkt.Sel.The award shall be in writing and in reasonable detail, setforth the facts of the dispute, the arbitrator's decision andthe reasons for the decision and any award shall be basedon the terms of the Agreement and shall not make theaward injustice and fairness.

dispute, then suchdispute shall be settled exclusively and finally byarbitration.