of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); orbahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall

Putusan Nomor 655/B/PK/PJK/2017(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreementsettle the mode of application of these limitations.bahwa dalam penjelasan OECD Model Tax Convention On Income and Capital,dijelaskan lebih lanjut pada paragraf 11 sebagai berikut:knowhow is all the undivulged technical information, whether capable ofbeing patented or not, that is necessary for the industrial reproduction of aproduct or process, directly and under

Putusan Nomor 655/B/PK/PJK/2017(a) in the case of royalties described in subparagraphs 3(b) and (c),and to the extent to which they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the contracting states shall by mutualagreement settle the mode of application of these limitations.3.

royalti oleh Termohon Peninjauan Kembalikepada Orica Explosives Technology Pty.Ltd adalah terkaitdengan pemakaian know how dan technology dari Orica untukmelakukan jasa peledakan, sehingga pengenaan tarif sebesar10% sudah sesuai dengan Article 12 ayat (2) huruf a danArticle 12 ayat (3) huruf b,c,d, dan f P3B IndonesiaAustraliasebagai berikut:Article 12 ayat (2)Those royalties may be taxed in the Contracting State in whichthey arise, and according to the law of that State, but the tax socharged shall

not exceed:(a) in the case of royalties described in subparagraphs 3(b)and (c), and to the extent to which they relate to thoseroyalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations.Article 12 ayat (3) huruf aAyat (3) The term "royalties" in this Article means payments,whether periodical or not, and however described or computed,to the extent to which

atauperaturan perundangundangan sebagaimana tersebut di atas.1.2Bahwa Majelis Hakim Pengadilan Pajak~ keliru) dalammempertimbangkan kesalahan tidak mencontreng kolom 13 ThirdCountry Invoicing pada Form E a quo termasuk dalam kategorikesalahan kecil yang dapat diabaikan.1.3 Ketentuan mengenai Third Country / Party Invoicing secara spesifikdimuat dalam Rule 23 Annex 04 Origin Certification Procedure(OCP) ACFTA yang disahkan dengan Perpres 37/2011 sebagaiberikut:The Customs Authority of the importing Party shall

The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter and consigneemust be located in the Parties and the copy of the third party invoiceshall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.1.4Berdasarkan Rule 7 huruf (a) Annex 04 OCP ACFTA yangdisahkan dengan Perpres 37/2011 menyatakan sebagai berikut:Rule 7The Issuing Authorities shall, to the best of their competence andability

Putusan Nomor 942/B/PK/PJK/2017THIRD PARTY INVOICING: In cases where invoices are issued bya third country, the Third Party Invoicing in Box 13 shall be ticked(V). The invoice number shall be indicated in Box 10.

Putusan Nomor 942/B/PK/PJK/2017(e) Multiple items declared on the same Certificate of Origin (FormE) shall be allowed subject to the domestic laws, regulationsand administrative rules of the importing Party provided eachitem must quality separately in its own right.2.4 Berdasarkan Annex 06 OCP ACFTA Overleaf Note butir 4,menyatakan sebagai berikut:EACH ARTICLE MUST QUALIFY: It should be noted that all thegoods in a consignment must qualify separately in their own right.This is of particular relevance

Name of manufacturer andany trade mark shall also be specified.2.6 Bahwa pada faktanya, sesuai hasil penelitian terhadap SKA Form Eyang memberikan tarif preferensi pada 3 (tiga) PIB nomor: 395475tgl. 28/09/2012, 422465 tgl. 17/10/2012, dan 465606 igl.19/09/2012 telah ditemukan ketidaksesuaian antara Form Edengan ketentuan OCP ACFTA, sebagai berikut: No.

ME.C001/KLT1007 tanggal 26 Oktober 2007,tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135MW IPP Coal Fired Power Plant, yang menyatakan:"If the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutual agreementbetween the Parties wthin thirty (30) days of the nomination of the last of thetwo arbitrators nominated by the Parties.

If the Parties fail to agree upon thethird arbitrator wthin such period, the said arbitrator shall be nominated inaccordance wth the BANI rules or such other rules as agreed between MEand the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuksatu orang dan arbiter ketiga dipilin berdasarkan kesepakatan antara parapihak dalam waktu tiga puluh (80) hari terhitung sejak penunjukan arbiterterakhir dari dua arbiter yang telah dipilin para pihak.

yang dijatuhkannya, atau dengan kata lain,permohonan ini senyatanya tidak berdasar hukum dan salah alamat (error inpersona).Bahwa dalam praktik hukum yang telah diterima oleh dunia internasionalsecara tegas mengakui hal yang sama sebagai suatu prinsip umum yangharus dihormati, seperti tercantum dalam Pasal 34 /nternational Chamber ofCommerce Rules of Arbitration yang menyatakan:"Neither the arbitrators, nor the court and its members, nor the ICC andits employees, nor the ICC National Committees shall

No.770 K/Pdt.Sus/2011x 185 MW IPP Coal Fired Power Plant (Kontrak), yang mengatur halhalsebagai berikut:lf the tnbunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutualagreement between the Parties wthin thirty (30) days of the nomination ofthe last of the two arbitrators nominated by the Parties.

VII GATTyang berbunyi sebagai berikut:"The customs value of imported goods shall be the transaction value, ........

Pasal 11 ayat (1) GATT 1994 menyebutkan bahwa:The legislation of each Member shall provide in regard to adetermination of customs value for the right of appeal, without penalty,by the importer or any other person liable for the payment of the duty.Bahwa catatan Interpretasi (/nterpretative Note) Pasal 11 angka (3)GATT 1994 adalah sebagai berikut:However, nothing in Article 11 shall prevent a Member from requiring fullpayment of assessed customs duties prior to an appeal.Bahwa dari peraturan GATT

Bahwa persyaratan Pembayaran Customs Duties Sebelum PengajuanBanding di Negara Anggota WTO Lain (India):Berdasarkan Pasal 127C ayat (3) Chapter XIVA Customs Act India,disebutkan bahwa:Subject to the provisions of subsection (4), the applicant shall, withinthirty days of the receipt of a copy of the order under subsection (1)allowing the application to be proceeded with, pay the amount ofadditional duty admitted by him as payable and shall furnish proof of suchpayment to the Settlement Commission.

However, the charges for the right toHalaman 51 dari 63 halaman Putusan Nomor 1015/B/PK/PJK/2014reproduce the imported goods in the country of importation shall not beadded to the price actually paid or payable for the imported goods indetermining the customs value.2.

The Customs value shall not, therefore, include thecost or value of the data or instructions, provided that this is distinguishedfrom the cost or the value of the carrier medium.For the purpose of the Decision, the expression carrier medium shall notbe taken to include integrated circuits, semiconductors and similardevices or articles incorporating such circuits or devices; the expressiondata or instructions shall not be taken to include sound, cinematic orvideo recordings.Pengecualian produk rekaman

17 Tahun 2000, dapat dikurangkan sebagai biaya;bahwa sesuai dengan bukti pendukung yang Pemohon Banding berikan bahwapemberi jasa manajemen (PT.Detpak Singapore) adalah penduduk (tax of resident)negara Singapura, karenanya atas transaksi antara Pemohon Banding denganSingapura berlaku Tax Treaty antara Indonesia dengan Singapura sebagaimanadisebutkan dalam Pasal 5 ayat (2) huruf (i) Tax Treaty antara Indonesia denganSingapura :MenimbangMenimbangMenimbangMenimbangThe term Permanent establishment shall

Tax Treaty antara Indonesia dengan Singapura menegaskan bahwa istilah bentukusaha tetap terutama meliputi pemberian jasajasa, termasuk jasajasa konsultanoleh suatu perusahaan melalui seorang karyawan atau pegawai lainnya dimanakegiatan itu berlangsung (untuk proyek yang sama atau yang berhubungan), untuksuatu masa atau masamasa yang berjumlah lebih dari 90 hari dalam 12 bulan.Selanjutnya ketentuan Pasal 7 ayat (1) Tax Treaty tersebut menegaskan :The profits of an enterprise of a contracting state shall

The floor of cargo hold as of free obstruction andthe owners shall insured proper, clean and safeseparation/stowage of the cargo. The owner shall ensurethat vessel is seawortly, properly manned, equipped andsupply.

The owner shall make the cargo holds and all otherspart of the vessel in which the cargo are carried, fit andsafe for the reception, carriage and preservation of thecargo without prejudice to the generally of the foregoing.The owner shall be responsible for any damage to orcontamination of the cargo due to the improper stowage ofthe cargo on the vessel;16) The vessel be equipped with suitable gears liftingcargo and other machinery as stated in the vesselsparticularly and able to load/discharge palletized

paperand reel paper without casing damage to the cargo, in theevent of the vessel gear breakdown or in capacity anylifting of the shorecrane be on owner's account;17) Damage/Chocking/lashing if any, shall be on owner'saccount if the floor of the laid is duty, rusty or notsuitable for shipper's cargo owner shall provide lay woodcovering, which shall be on owner's account;20) The owner shall provide good and sufficient lighting atthe cargo colds to facilitate that good and proper stowageof the cargo

No. 218PK/Pdt/2010discharge of the cargo at the port of discharge;21) During the operation of loading and discharging of thecargo, the master of the vessel shall supervised allchocking/lashing/securing/stowage of the cargo so as toavoid any damage to the cargo;26) The owner shall ensure that the road to be taken fromthe loading port to the discharge port shall be chosen bythe master on the basic of avoiding and/or minising anyrolling/pitching of the vessel during the voyage which maydamage the cargo

ensure that the route to be takenfrom the loading port to the discharge port shall bechosen by the master on the basic of avoiding and/orminimizing any rolling/pitching of the vessel during thevoyage which may damage the cargo."

belah pihak telah mengatur secara tegas dalam suatu perjanjian penyelesaiansengketa dan sesuai dengan ketentuan pasal 3 UndangUndang RI Nomor 30 Tahun 1999tentang Arbitrase dan Alternatif Penyelesaian Sengketa bahwa Pengadilan Negeri tidakberwenang untuk mengadili sengketa para pihak yang telahterikat dalam Perjanjian Arbitrase ; 0 2oneconsenenseene=Menimbang, bahwa dilihat dari bukti awal T2 berupa Settlement Agreement(terjemahan Perjanjian Penyelesaian) pada point F , menyatakan :This Agreement shall

Any disputes whatsoever arising out of or in connection with thisAgreement, including any question regarding its existence, scope, validity or termination(Dispute) shall be referred to and finally resolved by the London Court of InternationalArbitration (the LCIA), which Rules are deemed to be incorporated herein by referenceinto this Clause.

There shall be one arbitrator and the appointing authority shall be theLCIA, such appointment to be made by the LCIA within four days of filing a Request forArbitration with the LCIA. The seat of arbitration shall be London, England, and allhearings shall take place in London, England, and the arbitration shall be conducted in theEnglish Language and the award shall be in English.Terjemahan:Perjanjian ini akan diatur oleh dan ditafsirkan sesuai dengan undangundang Inggris danWales.

Tempat arbitrase adalah London, Inggrisserta semua sidang akan berlangsung di London, Inggris, dan arbitrase akan dilakukandalam bahasa Inggris dan keputusannya akan dalam bahasaVQ GTS, ~ ~~ ~ ~~ nm nnn nnn nnn nnnMenimbang, bahwa clausula arbitrase tersebut di atas yang menyebutkan bahwa :Any disputes whatsoever arising out of or in connection with this Agreement, including anyquestion regarding its existence, scope, validity or termination (Dispute) shall be referredto and finally resolved by the

representative of Baker for the marketing andpromotion of the sale of the Product and supply of services to customers (other thanexcluded Customers) in the Territory subject to the term and conditions of thisAgreementAngka 6 Comission6.1 In consideration of and in full payment of the Representative for fulfillment ofall its obligations under or pursuant to this Agreement, and in full and final settlementof all costs and expenses incurred by the Representative under or pursuant to thisAgreement , Baker Shall

rates og Net Invoice Sales;Percentage as staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days after termination of this agreement Baker Shall

pay therepresentative any commission which has become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to the Representative on sales of products andorder

In respect of the capital structure of the Company,Clearbridge and the Vendor Shareholders agree and undertake to execute,on date of this Agreement, a shareholders circular resolution thatapproves the following classification of Shares (Classification ofShares):(a) 89% of the issued and paidup share capital of theCompany as at the date of this Agreement shall be classified asClass A Shares, where each Class A Share shall have nominalvalue of IDR 100,000 and carry voting rights and entitlement toreceive

The Class A Shares as a whole shall carry100% of the voting rights at any meeting of the Shareholders.Halaman 7 dari 41 Putusan Perdata Gugatan Nomor 227/Pdt.G/2020/PN Jkt.

be classified asClass B Shares, where each Class B Share shall have nominalvalue of IDR 100,000 and carry no voting rights but withentitlement to receive dividends.

Pursuant to Classification ofShares, Genesis shall hold 14,300 Class B Shares, representing11% of the issued and paid up shares of the Company.Article 2.3.

Berikut kami kutipkan ketentuan didalam Perjanjian Pemegang Saham April 2018 yang mengatur mengenaipilihan hukum (governing law) dari Perjanjian Pemegang Saham April 2018:33.1 This Agreement shall be governed by, and construed in accordancewith, the laws of Singapore.33.2 The parties agree to submit to the nonexclusive jurisdiction of thecourts of Singapore.Halaman 31 dari 41 Putusan Perdata Gugatan Nomor 227/Pdt.G/2020/PN Jkt.

Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E), and signed by theauthorised 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 supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

All disputes arising from this contract shall be binding and be finallysettled under the administrative and procedural Rules of Arbitration ofBadan Arbitrasi National Indonesia (BANI) by arbitrators appointed inaccordance with said rules."

examination.While the examination is being carried out, the consignee for theimport goods or the consigner for the export goods shall be presentand responsible for moving the goods and opening and restoring thepackage.

(i) /n no circumstances whatsoever shall the company be liable tothe customer or owner for consequential loss or loss of markethowever caused;(ii) Without prejudice to any other conditions herein or otherdefences which may be open to the company, In nocircumstances whatsoever shall the company be liable to thecustomer or owner for delay or deviation however caused in asum in excess of twice the company own charges in respect ofthe relevant transaction;16.

In no case whatsoever shall any liability of the Company, howeverarising, and notwithstanding that the cause of loss or damage beunexplained, exceed;(i) The value of the relevant goods, or(ii) A sum at the rate of USD 1,000.00per tonne of1,000 kilos on thegross weight of the relevant goods, whichever shall be the least."Terjemahan Bahasa Indonesia:"Bagian syaratsyarat umum klausula 15 dan 16:15. (i) Dalam situasi apa pun Perusahaan tidak berkewajiban kepadaHalaman 27 dari 36 hal. Put.

Said Arbitration shall take place inJAKARTA. Any Party may commence arbitration by thegiving of written notice of ommendement of arbitration tothe other Party. Arbitration shall be conducted in Englishby a panel of 3 (Three) arbitrators appointed inaccordance with the Rules.

The conlusion/decree of BANI shall be final andbecome binding to BOTH PARTIES;Dalam hal ini, Perjanjian BOT telah diakhiri berdasarkanputusan BANI melalui putusan Nomor 263/IX/ARBBANI/2007. Putusan BANI tersebut tidakmemerintahkan untuk penyerahan fasilitas.;Selain itu, Penggugat pun telah memohon eksekusiputusan BANI tersebut kepada Pengadilan NegeriJakarta Selatan dengan nomor putusan31/Eks.Arb/2008/PN.Jkt.Sel.

Except for the first Year after the Operation Starting Date, inthe event that the total volume of the GAS distributed to thePoints of Delivery per Day doesnt reach 6,000 (sixthousand) MMBTU due but not limited to the lack of GASsupply at the POINT OF RECEIPT, CHANGE IN SCOPEOF WORK, FACILITY maintenance and others, volume ofGAS (V) of such DAY will be considered as 6,000 (sixthousand) MMBTU and MUI shall entitle for theCOMPENSATION FEE based on the 6,000 (six thousand)MMBTU.;3.

In the event that the total volume of the GAS distributed perDAY has reached more than 8,000 (eight thousand)MMBTU or the GAS being distributed by the FACILITY iscoming from POINT of RECEIPT to POINTS OF DELIVERYother than specified in this AGREEMENT, MUI shall entitlefor ADDITIONAL THROUGHTOUT FEE (ATPF) on the topof THROUGHPUT FEE.

Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

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

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The AseanChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

Nations And The Peoples Republic Of China,dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakanRule of Origin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yangdiatur secara rinci dalam Revised Operational Certification Procedures (OCP) ForThe Rules Of Origin Of The ASEANChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall

notes of the Certificate of Origin (Form E), and signed by theauthorised 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 supporting documentaryevidence submitted,Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported,Multiple items declared on the same Certificate of Origin (Form E) shall

be allowed subject to thedomestic laws, regulations and administrative rules of the importing Party provided each item mustqualify separately in its own right.bahwa berdasarkan Annex 3: Operational Certification Procedures (OCP) For TheRules Of Origin Of The ASEANChina Free Trade Area pada Rule 3 dinyatakanWithin the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a Party:Plant and plant products harvested, picked or gathered there,Live animals 2 born and

DCU 0081,Clause 14 Exhibit e page 11)Costs for additional materials, equipment and personnel notcovered by the rates as given in Exhibit E parts 8, 9, to and 15and Exhibit J under this Contract shall be paid for asreimbursable costs with the prior written authorization ofCompany.

Company will request Contractor to obtain at leastthree (3) competitively bid quotations and submit these forCOMPANY 's review and approval prior to any work orders orpurchase orders are placed;Any such reimbursable equipment or materials or servicessupplied by CONTRACTOR at COMPANY request shall be deemedCOMPANY's items or services; 2. Pearloil (Salawati) Ltd.(Contract No.

DCU001/POWSL/DA/IV/07, Clause 4Third party services, provided by Contractor at the specific request ofCompany, shall be reimbursed at Contractor's actual netdocumented invoice costs. 3. ConocophillipsIndonesia Inc. Ltd.

The followingschedule of taxable handling charges as apercentage of total cost as verified by Third Partyinvoices will apply to materials, equipment andpersonnel upon written request by COMPANY.Handling charges will be applied per order andreguirements shall be combined in so far aspossible:Halaman 26 dari 38 halaman.

Thefollowing handling charges shall becalculated on the total value of eachprocurement instruction: Cost ofHandling Procurement ChargeUp to US$20,000 (inclusive) 5%In Excess of US$20,000 3%4. Kontrak Drilling antara Pemohon Banding denganPearloil (Salawati) Ltd. Nomor 001/POWSL/DA/IV/07, menyebutkan:Exhibit "D" Compensation Halaman 2.5.

CEPT,AKFTA, dan IJEPA, adalah karena di dalam OCP masingmasing Free TradeAgreement tersebut, mekanisme third country invoicing sudah diperjanjikan sebagaiberikut : CEPTATIGAAnnex 8, Operational CertificationProcedure For The Rules Of OriginAKFTAAppendix OperationalCertification ProceduresIJEPAAgreement Between the Republicof Indonesia and Japan for anUnder Chapter 3For The Rules Of OriginEconomic Partnership Rule 23Third Country InvoicingRelevant Governmentauthorities in the importingMember State shall

acceptCertificates of Origin (Form D)in cases where the sales invoiceis issued either by a companylocated in a third country or byan ASEAN exporter for theaccount of the said company,provided that the goods meetthe requirements of Chapter 3of this Agreement.The exporter shall indicatethird country invoicing andsuch information as name andcountry of the company issuingthe invoice in the Certificate of1.Rule 21Customs authority in theimporting Party may acceptCertificates of Origin in caseswhere the

yang berlaku secara efektif padatanggal 3 Oktober 2011 sesuai dengan surat Kementerian Luar Negeri NomorD/03154/10/201 1/60;bahwa di dalam OCP yang disyahkan dengan Keputusan Presiden RepublikIndonesia Nomor 37 Tahun 2011, telah diperjanjikan mengenai Third Party / CountryInvoicing yaitu di dalam Rule 23, Appendix 1, Attachment A, Revised OperationalCertification Procedures (OCP) For The Rules of Origin of The AseanChina FreeTrade 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 the Certificate ofOrigin (Form E) when presenting to the Customs Authority of the importing Party.bahwa dengan demikian, atas importasi barang tersebut dikenakan Tarif Bea Masukyang berlaku umum sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor110/PMK.010/2006 tanggal 15 November

WallemSentosa Shipping Corporation" (hereinafter called "the Company)which shall be incorporated under the laws of Republic ofIndonesia as a Perseroan Terbatas (abbreviated as PT). TheCompany may be in such other name as the relevant authorities inthe Republic of Indonesia shall allow and the Parties hereto shallagree.

Untuk lebih jelasnya, kami kutip ketentuan Pasal 2.5 JointVenture Agreement, sebagai berikut:"Subject to no objection of the principals, Larsen Ship shall transferLarsenShip's Existing Business to the Company when the Companyhas obtained all the licenses, authorizations, consents, or approvalsmentioned in Clause 2.1 above and is ready to commence business.LarsenShip shall endeavour to obtain all required licenses within aperiod of three months from the date of submission of the applicationto BKPM

WallemSentosa Shipping Corporation (hereinafter called "the Company)which shall be incorporated under the laws of Republic ofIndonesia as a Perseroan Terbatas (abbreviated as PT). TheCompany may be in such other name as the relevant authorities inthe Republic of Indonesia shall allow and the Parties hereto shallagree. The formation of the Company will be done by virtue of theprovisions of the Foreign Investment Law (Law No. 1 of 1967 asamended by law No.

LarsenShip shall endeavour to obtain allrequired licenses within a period of three months from the date ofsubmission of the application to BKPM.

VII GATT menyebutkan:"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported good."

VII GATTyang berbunyi sebagai berikut:The customs value of imported goods shall be the transaction value, provided:Halaman 7 dari 38 halaman.

However,the charges for the right to reproduce the imported goods inthe country of importation shall not be added to the priceactually paid or payable for the imported goods indetermining the customs value.2.

Given the unique situation with regard to data orinstructions (software) recorded on carrier media for dataprocessing equipment, and that some Parties have soughta different approach, it would also be consistent with theAgreement for those Parties which wish to do so to adoptthe following practice:In determining the Customs value of imported carrier mediabearing data or instructions, only the cost or value of thecarrier medium itself shall be taken into account.

TheCustoms value shall not, therefore, include the cost or valueof the data or instructions, provided that this is distinguishedfrom the cost or the value of the carrier medium.For the purpose of the Decision, the expression carriermedium shall not be taken to include integrated circuits,semiconductors and similar devices or articles incorporatingsuch circuits or devices; the expression data or instructionsshall not be taken to include sound, cinematic or videorecordings.Halaman 29 dari 38 halaman

Hal inikarena PSC telah berlaku terlebin dahulu daripada Tax TreatyIndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnyajangka waktu kontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Contractor shall comply with the requirements ofthe tax law in particular with respect to filling of returns, assessment of taxand keeping and showing of books and records;Halaman 34 dari 70 halaman.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits implementing regulations.

Berikut adalah kutipan butir 5 Protoco/ Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

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.....

Hal inikarena PSC telah berlaku terlebih dahulu daripada Tax Treaty IndonesiaMalaysia dan berlaku mengikat sampai dengan berakhirnya jangka waktukontrak/PSC di Tahun 2018;Bahwa pada seksi V angka 1.2 (r) Production Sharing Contract tanggal 26Desember 1991 menyatakan The Contractor shall severally pay to thegovernment the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.

Lihat pula Seksi V angka 1.2 (r) PSC PemohonPeninjauan Kembali yang menyatakan bahwa:The Contractor shall severally pay to the Government of the Republic ofIndonesia the Income Tax including the final tax on profits after taxdeduction imposed on it pursuant to the Indonesian Income Tax Law andits 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 .2. angka 2.8 PSC:Halaman 49 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/201721.2.8.

Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless

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.....