abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall

be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of ser8vice shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent

For this purpose, Seller shall carry out theweighing, moisture determination and the provisional assay inaccordance with internationally accepted practices. Buyer, at itssole expense, shall have the right to be present and/orrepresented at the time of such weighing, moisture determinationand provisional assaying;9.2 Provisional Payment. Provisional payment of ninety (90) percent9.3of the provisional payment value shall be made by Buyer withinthree (3) Business days after the Date of Arrival.

Weighing, sampling, samplepreparation and determination of moisture content ofConcentrates shall be conducted by Buyer promptly after receiptof Concentrates. All weighing, lotting, sampling, samplepreparation and determination of moisture content ofConcentrates shall be done at Buyer's smelter in accordance withBuyers standard practice procedures in accordance withaccepted industry standard and with reliable modern equipmentand shall be final for settlement purposes.

Seller, at its soleexpense, shall have the right to be present and/or represented atthe weighing, sampling, sample preparation and determination ofmoisture content. Failure to be present and/or represented at anyweighing, sampling, sample preparation and moisturedetermination shall be deemed to be a waiver of the right only insuch instance;10.2 Sample Lot. A sample lot of Concentrates shall be approximatelyfive hundred (500) Wet Metric Tonnes.

When thedifference between the assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the assays shall be the settlement assay. In casethe variation between the parties assays exceeds the splittinglimits designated below, an umpire shall be selected in rotationfrom the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.

In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is nothigher or lower than the original assays.

Putusan Nomor 4137/B/PK/Pjk/2019(C) The term outer sole as used in headings 64,01 to 64,05 means that part of the footwear(other than an attached heel) which, when in use, is in contact with the ground, Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Subject to Note 3 to this Chapter (ay The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

PorttoPort ShipmentWhen loss or damage has occurred between the time ofloading the Goods by the Carrier, or any Underlying Carrier, atthe port of loading the time of discharge by the Carrier, at theport of discharge, the responsibility of the Carrier shall bedetermined in accordance with Hague Rules or any nationallawmaking the Hague Rules, or any amendments theretoincluding the HaqueVisbv Amandements, compulsorilyapplicable to this Bill. ...etc.Yang terjemahan Resminya sebagai berikut :Hal 11 dari

JURISDICTIONExpect as otherwise provided specifically herein any claim ordispute arising under this Bill shall be governed by the low ofEngland and determined in the English courts of any other place.In the event this clause is inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loadingor port of discharge at carrier's option."Yang terjemahan Resminya sebagai berikut : "26.

Any mention in this Bill of parties to be notified of theGoods is solely for information of the Carrier, and failure togive such notification shall not involve the Carrieranyliability or relieve the Merchant of any obligationshereunder.Yang terfemahan Resminya sebagaiberikut : 18. PEMBERITAHUAN DANPENGIRIMAN(1).

The Carrier shall beunder no liability whatsover for loss off or damage to, theGoods, however occurring, if such loss or damage arisesprior to loading on to, or subsequent to the discharge from,the Vessel.

Notwithstanding the foregoing in the event thatany applicable compulsory law provides to the contrary, theCarrier shall have the benefit of every right, defense,limitation and liberty set forth in the Hague Rules as appliedby this Clause during such additional compulsory period ofresponsibility... etc.Yang terjemahan Resminya sebagai berikut :7. TANGGUNG JAWAB CARRIER DAN PASALPASALTERTINGGI(1).

Penjual setuju untuk menjual, mengalihkan, menyampaikandan menetapkan dan pembeli setuju untuk membeli seluruh hak,kepemilikan dan interest Penjual pada, dan berdasarkanperjanjianperjanjian Sumatra B dengan syarat dan ketentuanyang dicantumkan dalam perjanjian ini...Perjanjian Pengalihan 1968 dalam Pasal V.B.1 menyatakan secarajelas ketentuan para penjual untuk mempertahankan interest, sebagaiberikut:Buyer shall pay to seller within sixty days following the end ofeach calendar quarter from the proceeds

Ketentuan KBH Blok B yangdisepakati oleh Pemerintah Indonesia dan Pemohon Peninjauan Kembalimenetapkan pembagian antara pemerintah dan Pemohon PeninjauanKembali sebagai berikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall be entitledto take and received 65.9091% and CONTRACTOR shall be entitledto take and receive 34.0909%;Article 6. 2.3 (a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's

Section 5.2(s)dari KBH Blok B menyatakan sebagai berikut:Contractor shall:(s) pay to the Government of The Republic of Indonesia the IncomeTax including final tax on profits after tax deduction imposed on itpursuant to the Indonesian Income Tax Law and its implementingRegulations.

CONTRACTOR shall comply with the requirements ofthe law in particular with respect to filing of returns, assessment of taxand keeping and showing ofbooks and records;Yang terjemahan Bahasa Indonesianya adalah sebagai berikut:KONTRAKTOR harus: ...

Persentase pembagiansebagaimana disetujui dan dinyatakan dalam KBH Blok B adalah sebagaiberikut:KBH Blok B 1978:Article 6.1.5of the crude oil remaining after deducting First Tranche Petroleuminvestment credit and Operating Costs, PERTAMINA shall beentitled to take and received 65.9091% and CONTRACTOR shallbe entitled to take and receive 34.0909.8462%;Article 6.2.3(a)for natural gas from the Arun Gas Field produced to supportPERTAMINA's export sales contracts of LNG and LPG, 20.4545%for PERTAMINA

In cases when a Certificate of Origin (Form D) is rejected bythe customs authority of the importing Member State, thesubject Certificate of Origin (Form D) shall be markedaccordingly in Box 4 and the original Certificate of Origin (FormD) shall be returned to the issuing authority within a reasonableperiod not exceeding sixty (60) days. The issuing authority shallbe duly notified of the grounds for the denial of tariff preference;3.

statement based on the current cost and prices, within a sixmonth timeframe, specified at the date of exportation subject to thefollowing conditions:(a) The request for retroactive check shall be accompanied withthe Certificate of Origin (Form D) concerned and shall specifythe reasons and any additional information suggesting that theparticulars given on the said Certificate of Origin (Form D) maybe inaccurate, unless the retroactive check is requested on arandom basis;(b) The issuing authority receiving

of the retroactive check, paragraph(c) shall be applied Retroactive checks sebagaimanadisebutkan di atas dilakukan tidak terbatas pada keraguanreceiving authority atas origin criteria yang tercantum dalamForm D.

company, provided that the goods meet therequirements of Chapter 3 of this Agreement;2) The exporter shall indicate "third country invoicing" and suchinformation as name and country of the company issuing theinvoice in the Certificate of Origin (Form D);b.

Bahwa berdasarkan Overleaf Note Number 10 Annex 7,Operational Certification Procedure For The Rules Of Originmenyatakan sebagai berikut: Third Country Invoicing: In cases where invoices are issued bya third country, "the Third Country Invoicing" box should beticked () and such information as name and country of thecompany issuing the invoice shall be indicated in box 7;3.

In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in Section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'sparticipating interest in this CONTRACT."

(bo) Seksi V angka 1.2 (r) Kontrak Bagi Hasil Pemohon PeninjauanKembali yang ditandatangani pada tanggal 26 Desember 1991 yangberlaku efektif pada tanggal 6 September 1998 (Bukti PK8)menyatakan bahwa:Halaman 42 dari 68 halaman Putusan Nomor 1832/B/PK/PJK/2017The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profitsafter tax deduction imposed on it pursuant to the Indonesian Incometax Law and its implementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income tax Lawand its implementing regulations.

This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8. Effective Date means September 6, 1998, provided that this Contractshall have been approved by the Government of the Republic ofIndonesia in accordance with the provisions of the applicable law.Terjemahannya dalam Bahasa Indonesia adalah:2.8.

Periodically, PERTAMINA and CONTRACTOR shall meet to discussthe conduct of the Petroleum Operations envisaged under thisContract and will make every effort to settle amicably any problemarising therefrom.1.2. Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....

No one shall besubjected to arbitrary arrest or detention.

No one shall be deprived of his libertyexcept on such grounds and in accordance with such procedure as areestablished by law.(2) Anyone who is arrested shall be informed, at the time of arrest, of the reasonsfor his arrest and shall be promptly informed of any charges against him.(3) Anyone arrested or detained on a criminal charge shall be brought prompilybefore a judge or other officer authorized by law to exercise judicial power andshall be entitled to trial within a reasonable time or to release

It shall not be thegeneral rule that persons awaiting trial shall be detained in custody, but releasemay be subject to guarantees to appear for trial, at any other stage of thejudicial proceedings, and, should occasion arise, for execution of thejudgement.(4) Anyone who is deprived of hisliberty by arrest or detention shall be entitled totake proceedings before a court, in order that that court may decide withoutdelay on the lawfulness of his detention and order his release if the detention isnot

lawful.(5) Anyone who has been the victim of unlawful arrest or detention shall have anenforceable right to compensation.Jika diperhatikan secara seksama, substansi yang terkandung dalam pasal9 ICCPR di atas sesungguhnya identik dengan substansi yang terkandung dalampasal 77 KUHAP.

FTA butir 2e: "Dari sisi waktu penerbitan,dalam OCP sebelumnya Form E hanya bisa diterbitkan pada saat eksporatau segera setelahnya (at the time of exportation or soon thereafter),sementara dalam OCP yang baru diatur bahwa form E dapat diterbitkansebelum atau sampai dengan pengapalan (prior to or at the time ofshipment) atau tidak melebihi 3 (tiga hari) setelah pengapalan (no laterthan three days from the date of shipment)e Dalam Revised OCP Rule 11: "In principle, a Certificate of Origin (FormE) shall

In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.

4..Petugas yang bertanda tangan di bawah ini, nama Mugn) Set YOWAT , cHnip .'97007.20 200701 2 ol2cp shall vel et ree Se... dengan mengingat sumpah jabatan serta berdasarkan peraturan Daerah Kota MalangNomor 5 Tahun 2009 tentang Penyidik Pegawai Negeri Sipi menyatakan bahwa pada hari ini, MN csc onetanggal 20 !9....... pukul...

INV SMG 190163 A tertanggal 30 November 2019;Bahwa berdasarkan ketentuan pembatasan pertanggungjawaban yangdiatur dalam Ketentuan Perdagangan Umum (General Trading Conditions)dalam "Section General Condition Clause Nomor 15 and 16 TheFIATA Rules for Freight Forwarding Services menyebutkan :15 (i). iN no circumstances whatsoever shall the company be liableto the customer or owner for consequential loss or loss ofmarket however caused;(ii).

Without prejudice to any other conditions herein orother defences which may be open to the company, Inno circumstances whatsoever shall the company be liable tothe customer or owner for delay or deviation howevercaused in asum in excess of twice the company owncharges in respect of the relevant transaction;16 in no case whatsoever shall any liability of the Company,however arising, and notwithstanding that the cause of loss ordamage be unexplained, exceed;(i).

Jumlah nilai sebesar USD 1.000,00 per ton dari 1.000kilo bobot kotor barangbarang yang bersangkutan, manayang paling seaikitKemudian dalam Section 2 The Company As Forwarding AgentClause Nomor 25 dalam aturan a quo menyebutkan :25 The company shall not be liable to the customer or owner forlossor damage arising from any noncompliance or misscompliance with the customer's or owner's instruction or for anyfailure to perform whether wholly or in part their obligation (whethersuch obligation arise in

Ltd (the "Charterers") ofeach and every obligation of the Charterers of whatsoever nature underor in connection with the above referenced charterpatty (the"Charterparty") and should any breach thereof occur, we herebyundertake to indemnify you immediately upon demand without deductionfor all losses, expenses and liabilities of whatsoever nature that you maysuffer or incur by reason of that breach;Our liability under this guarantee shall be as primary obligor and in noway conditional upon your first

proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affected byany insolvency (including without limitation, winding up, administration,receivership or administrative receivership), amalgamation,reconstruction, change of name, ownership, control or status of, or anyHalaman 3 dari 25 hal.

Nomor 1005 K/Pdt/2016legal limitation relating to, by or of the Charterers or any other person,and we shall not be discharged or released from our obligationshereunder by any arrangement or agreement made between you and theCharterers or a receiver, administrative receiver, administrator, liquidator,or similar officer of the Charterers, or by renegotiation, substitution,alteration, amendment or variation (however fundamental) of theobligations imposed upon the Charterers under or in connection with

proceeding against the Charterers.Further, our obligation hereunder is unlimited and shall not be affectedby any insolvency (including without limitation, winding up,administration, receivership or administrative receivership),amalgamation, reconstruction, change of name, ownership, control orHalaman 13 dari 25 hal.

Nomor 1005 K/Pdt/2016status of, or any legal limitation relating to, by or of the Charterers or anyother person, and we shall not be discharged or released from ourobligations hereunder by any arrangement or agreement made betweenyou and the Charterers or a receiver, administrative receiver,administrator, liquidator, or similar officer of the Charterers, or byrenegotiation, substitution, alteration, amendment or variation (howeverfundamental) of the obligations imposed upon the Charterers under or

Putusan Nomor 805/B/PK/PJK/2016construction and installation of facilities for suchprocessing and utilizatition shall be carried outpursuant to an approved Work Program.c.

to adjustment asProvided in the Accounting Frocedure.: Plant Operater shallETanamit a copy of each eash S611 andidebilt note to theTrustee and Paying Agest(s) at the sane time such cash callor debit note is transmitted to Producera.eration te Plant Operater foe performance of itsShs uncer Article 3, each of ke reducers shall,fo the following previsiens of this Sectisn 4.91,E Operater, dn respect of each calendar year durings Bereentage of ali Plant Operating Costs.

From time to time, 9as Recessary, Plaat Operator shall cashcall. from Producers; and Prducts shall pay or cause. te bepeigo oto Plant Operacce in OS dobdas=s tnheic respectiveSeparately determined as providedSash requirements for eachshares, im Section 8.01 ofthe Agreenent, of projected netoesC=) Plant Operating Coses; and(5) the costs of Currentiy Funded Capital ProjectsCheresf, as set forth im such for a calendar senth orcash calis.The cash calle For Slant OGperscing cast= and Curcrenclhybe shown

Ene cash eall nextfhe issuance oe the debit nok@ feferred to inBy the amount of suchStccesdingSection J below shall be reducedencess.To the exten practicable, Plane Oferatecr shail places thefunds received pursuant to emsh calls in interest=earningScceunts; all interes: earned Ebe@ereon shall be credited eoPlant Cperating Costs and Retice at SUch amounts ghall tedelivered to the Producers. Gambar VI.

shall agree with the Liquefaction Company on appropriate procedures for the payment of funds 10poayalice to the Taquefoction Company pours te Aeclinn G1, nodBiol advise the Trustee of such presedures which shill inelude o requince that dhe Liquefaction Cunpuny tarnish the Tirsiee wilh anacknowledenwont thuk each poyeenh by the Treaster Iberemuler Fullysatisfies theo linkililies of Uerlanina or the Coulractors, as the casemay be, will respect fo tiqinvoies to whieh ther payment relates Gambar VII

Presiden Republik Indonesia Nomor 37 Tahun2011, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untukmenggunakan Rule of Origin (ROO) Form E atau Surat Keterangan AsalBarang Form E, yang diatur secara rinci dalam Revised OperationalCertification Procedures For The Rules Of Origin Of The AseanChina FreeTrade Area.bahwa berdasarkan Appendix 1: Revised Operational CertificationProcedures (Ocp) For The Rules Of Origin Of The AseanChina Free TradeArea pada Rule 7 dinyatakan The Issuing Authorities shall

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

Bahwa hal tersebut pada poin 5 dipertegas dengan ketentuan Pasal4.3.1 TAC BabatKukui yang berbunyi:"PERTAMINA shall have and be responsible for the management of the operation contemplated hereunder, however PERTAMINA shall assistand consult with CONTRACTOR with a view to the fact thatCONTRACTOR is responsible for the Work Program, (Bukti TT 1 Terjemahan:"PERTAMINA bertanggungjawab atas manajemen operasi, namunPERTAMINA akan mendukung dan berkonsultasi kepadaKONTRAKTOR dengan memperhatikan bahwa

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests under thisContract to parties other than Affiliated Companies with the priorwritten consent of PERT AMINA and the Government of the Republicof Indonesia, which consent shall not be unreasonably withheld;"(Bukti TT 1 1 0) ......Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, danmemindahtangankan

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests underthis Contract to parties other than Affiliated Companies with theprior written consent of PERT AMINA and the Government of theRepublic of Indonesia, which consent shall not be unreasonablywithheldf (Bukti TT 1 1 0)Terjemahan: "KONTRAKTOR dapat = mengalihkan, menyerahkan, danmemindahtangankan sebagian

Dan selanjutnya Pasal 4.2.7 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer,convey or otherwise dispose of all its rights and interests underthis Contract to Indonesian parties other than AffiliatedCompanies with the prior written consent of PERTAMINA and theGovernment of the Republic of Indonesia, which consent shall notbeunreasonably withheld "(Bukti TT 111 )Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, dan Hal 66 dari 123 hal P, it.

Bahwa berdasarkan ketentuan Pasal 4.2.5 TAC Babat Kukuiyangberbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of all or any part of its rights and interestsunder this Contract to any Affiliated Company without the priorwritten consent of PERTAMINA, provided that PERTAMINA shall benotified in writing of the same beforehand and further provided thatany assignee whom such rights and interests are assigned to under any clause of this Contract shall not hold

,dengan alamat 20 Bendemeer Road Hex. 0201 Cyberhub, Singapore;bahwa dalam Form E dan Bill of lading, barang dikapalkan dari Xingang, China;bahwa dengan demikian terdapat bukti terjadinya Third Party/Country Invoicing;bahwa importasi dengan kategori Third Party/Country Invoicing diperbolehkan, diaturdalam Rule 23 Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area, sebagai berikut : The CustomsAuthority of the importing Party shall accept a

The third party invoicenumber 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 partyinvoice shall be attached to the Certificate of Origin (Form E) when presenting to theCustoms Authority of the importing Party yang telah disahkan dengan PeraturanPresiden Republik Indonesia Nomor 37 Tahun 2011 Tentang Pengesahan SecondProtocol To Amend The Agreement On Trade In Goods Of The FrameworkAgreement On

Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.

The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan

Tarif Bea MasukMenurut Terbanding:bahwa berdasarkan Overleaf Notes to the Operational Certification Procedures forthe Rules of Origin of The ASEANChina Free Trade Area disebutkan: Third Party Invoicing: in cases where invoices are issued by a third country, "theThird Invoicing" in Box 13 shall be ticked (l). The invoice number shall be indicated inBox 10.

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

Putusan Nomor 303/B/PK/PJK/2017The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."

The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.