Terbanding menetapkan pembebanan tarif Bea Masuk menjadi 5%(MFN) dan menyatakan PIB Nomor: 246695 tanggal 05 Juli 2011 tidakmendapat preferensi tarif Schema ACFTA dengan alasan Form E Nomor:E111303000080003 tanggal 10 Juni 2011 diterbitkan sebelum tanggalpenerbitan Biil of Lading (B/L Nomor HASLM E80D6BA777 tanggal 12 Juni2011).bahwa berdasarkan Rule 10 huruf a, "Operational Certification Proceduresfor the rules of origin Of The AseanChina Free Trade Area", disebutkanbahwa The Certificate of Origin shall

be issued by the relevant Governmentauthorities of the exporting Party at the time of exportation or soon thereafterwhenever the products to be exported can be considered originating in thatParty within the meaning of the ASEANChina Rules of Origin.bahwa berdasarkan Revisi Operational Certification Procedures for the rulesof origin Of The AseanChina Free Trade Area, Apendix 1 Rule 11menyatakan In principle, a Certificate of Origin (Form E) shall be issuedprior to or at the time of shipment.

In exceptional cases where the Certificateof Origin (Form E) hasnot been issued by the time of shipment or no laterthan three (3) days from the date of shipment, at the request of the exporter,the Certificate of Origin (Form E)shall be issued retroactively in accordancewith the domestic laws, regulationsand administrative rules of the exportingParty within twelve (12) months from thedate of shipment, in which case it isnecessary to indicate ISSUED RETROACTIVELY in Box 13.

B.864/TK4/PPHI/VIII/2019 dated 16August 2019.The Parties agree that thisSettlement Agreement shall actas a Decision of the High Courtof Pekanbaru in connection withHal 7 dari 12 hal Putusan Nomor 171/PDT/2020/PT PBR1.9sehubungan dengan Bandingterhadap Putusan No. 184 danakan mengikat Para Pihaksecara sah sebagai putusanhakim (Van Dading); dan dengandemikian Para Pihak akanmelakukan halhal yangdiperlukan untuk memastikanbahwa Perjanjian Perdamaiandisampaikan dan diterima olehPengadilan Tinggi Pekan

masingmasingdengan teliti dan segeramelakukan = seluruh tindakanyang diperlukan dan harusdengan segera atau kapan pundiminta untuk menandatanganiseluruh dokumentasi untukmemberikan keberlakuanterhadap Perjanjian ini.Setiap Pihak dengan intmenyatakan, menjamin danberjanji kepada Pihak lainsebagai berikut:(a) Pihak tersebut memiliki hak,kewenangan dan kekuasaansah yang penuh untukmenandatangani danmelaksanakan Perjanjian inidan seluruh persetujuan danL22.12.2.the Appeal against the DecisionNo. 184 and therefore shall

Entire AgreementThis Agreement (together withany documentsherein) constitutesreferred tothe entireagreement between the Partiesheretomatterrelating toand noits subjectamendmenthereof shall be binding on theParties unless made and agreedThisto mutually in writing.3.2.Governing Law and Choice ofForumAgreement shall ~ibeHal 9 dari 12 hal Putusan Nomor 171/PDT/2020/PT PBR3.3dan ditafsirkanberdasarkan, hukumnegara Republik Indonesia.Para Pihak dengan inisepakat untukmenyelesaikan sengketasehubungan dengan

In theevent of any inconsistency ordifference in interpretationbetween the Indonesian versionand the English version, theIndonesian version shall prevail,and the English version shall beamended to conform with theIndonesian version.

Agent shall exert its best efforts to promote sale of products on itsow account throughout Territory;ii. Before engaging in any or particular advertising for company, suchas press advertisement, pamphlets, circulars, exhibitionarrangements etc Agent shall obtain companys approval in witing;Halaman 14dari 26 halaman.

Putusan Nomor680/B/PK/PJK/2013ilivAgent shall give company all reasonable assistance in advertisingcampaigns to be run by company itself in Territory;Company shall provide agent fee of charge wth all availabledocumentation required to exercise agent bussiness. Suchdocumentation shall include catalogues, pamphlets, price lists,companys general terms and conditions of sale, contract formsused by company etc;Article 6 Information and Reporta.b.Agent shall inform Company of the following matters:1.

Any thirdparty infringement of Companys industnal property right.Agent shall submit to Company the following reports:1. Annual report on sales forecast for the next calender year by theend of September of each year;2. Semiannual report on the market situation, operations carried outin the previous period and those planned for the consequentperiod, and any importan events;3.

Agent shall assist in market research project of Company;Article 7 Prohibition of Competitive TransactionDuring the life of this agreement, agent shall not, either directly onindirectly, in its ow name or in that of third parties, manufacture, sellor promote sales of any products competing wth or similiar toproducts, nor represent third parties who manufacture or sell suchcompetitive or similiar products;Article 8 CommissionAs consideration for agent's services rendered to company under thisagreement

, company shall pay to agent a commission at the ratedeemed appropriate as stipulated in the Supplemental Memorandumwth Agent;4.3.

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 method selected mustbe approved 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 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

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 Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dinyatakan:"The profits of an enterprise of a Contracting State shall

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.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 consignmenta.b.Dasar 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

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 method selected mustbe approved 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 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

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 Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:MenimbangMemperhatikanMengingatMemutuskan"The profits of an enterprise of a Contracting State shall

Australia sehingga merupakan bagian dari labausaha (profit) dari Coates Hire Operation Pty Ltd Australia;Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda antaraIndonesia dan Australia mengenai Laba Usaha menyebutkan bahwathe profits of an enterprise of one of the Contracting States shall be taxable onlyin that state unless the enterprise carries on business in the other ContractingState through a permanent establishment situated in that state;Bahwa oleh karena itu, tidak ada dasar hukum

The rate of tax imposed by one of the Contracting States on interest derivedfrom sources within that Contracting State and beneficially owned by a resident ofthe other Contracting State shall notexceed 10 per centof the gross amount of theIntertest;Bahwa sesuai dengan Pasal 11 ayat (1) dan (2) Perjanjian PenghindaranPajak Berganda antara Pemerintah Indonesia dengan pemerintah Australiatersebut di atas, tarif PPh Pasal 26 atas pembayaran bunga kepada Coates HireHalaman 7 dari 29 halaman.

be taxable only in that State.However, any such income derived by a resident of one of theContracting States from sources in the other Contracting Statemay also be taxed in that other State.The provisions of paragraph 7 shall not apply to income derivedby a resident of one of the Contracting States where that incomeis effectively connected with a permanent establishment or fixedbase situated in the other Contracting State.

.3) The provisions of paragraph 1 shall not apply to incomederived by a resident of one of the Contracting States wherethat income is effectively connected with a permanentestablishment or fixed base situated in the other ContractingState.

In that case, the provisions of Article 7 or 14, as thecase may be, shall apply.Yang dapat diartikan sebagai berikut:Penghasilan yang tidak secara tegas disebutkan1) Jenisjenis penghasilan penduduk suatu Negara Pihak padaPersetujuan, dari manapun asalnya, yang tidak diatur dalamHalaman 25 dari 29 halaman.

TpgKecamatan Teluk Sebong, Kabupaten Bintan, Propinsi Kepulauan Riau(selanjutnya cukup disebut dengan VILLA ANGSOKA NO. 15)Pasal 5.1 PERJANJIAN INDUK(kutipan):On Commencement Date, theParties shall sign the Acceptence ofPossession and possession of thePremises shall be delivered to theSecond PartyPasal 1.1 PERJANJIAN INDUK(kutipan):Premises means the villa and thesurrounding land as set out anddemarcated in Schedule 2:;Pasal 6.1 PERJANJIAN PENGELOLAAN(kutipan):All standard Villa inventories,furnishing

and accessoriesincluding a Villa Buggy (theFurnishings) included with the Villaat the time of its initial handover tothe Second Party, shall beconsidered intrinsic to the Villa ...

For the purpose of this Articlea function or party shall be deemed tobe any gathering of 8(eight) or morepersons.

Kutipan PasalPerjanjian Pengelolaan VilaTerjemahannya dalamBahasa Indonesia Article 7.2:The maximum number of occupantsallowable shall be as listed below, andmay be revised as and when the FirstParty deems necessary, with threemonths (3) written notice to the SecondParty.

Kutipan Pasal Terjemahannya dalam Perjanjian Sewa Vila Bahasa Indonesiaditentukan.Article 13.2: Pasal 13.2:On termination of this Agreement by Pada pengakhiranthe First Party under Section 13.1, all Perjanjian ini oleh Pihakpayment which have been paid by the Pertama berdasarkan PasalSecond Party to the First Party shall 13.1, seluruh pembayaranbecome the property of the First Party yang telah dibayarkan olehand the First Party shall not be obliged Pihak Kedua kepada Pihakto refund any or all of

CallsFrom time to time, as hecessacy, Plant Operater shall dashcall. from Producers; and Producrs shall pay or cause. td bePaic o Blant Operater ia OS dollars their respecte lveShares, separately determined as Brovided in Section A.o1 ofthe Agreement, of Projected net eash Fequirements For eachof:(a) Plant Operating Costa; and(bh) the eests of Currntly Founded Capital Projectsfor a calendar senth Sr POrt thetesl, as set ferkh in suchCash calls,The cash calls For Blank Operating Casts and Currentlyfunded

Capital Projects shall be shown Separately and ghalibe in atcordance with Producers" latest estinaces o fachSales CORErace' @ Percentage as determined under Artiele 11of the Agreement, Te during @ yeac there Shall be aFevision in the estimate 3E 2 Sales Conkract's Percentage,or if the final determination of such Sales Contrace'sPercentage pursuant to Sectlon LL.o2 of the Agfecment shallFeflect a discrepancy fron the eitimates during such year,appropriate adjustments will be made in the amounts of

Artice 2 Exhibit A BADAK LNG (BONTANGLNG) PROCESSING AGREEMENT (Amended &Restatted, 1988):Halaman 32 dari 48 halaman Putusan Nomor 1032 B/PK/PJK/2016 The & = cash cal be set b aTWe date For @ackh ah 1 shall BlA ESives Preducers. bel, at leaseWO Weeks!

be reduced by th# amount of suchSEC#ES.Es To the extent practicable, Plant Operater shall place thefunds received PUrsuant fo cash calls in interest=earningeerounts; ell interest earned thereon Shall be credited toPlant Operating Cests aad motice of such amounts Shall bedelivered ta the Producers, Gambar VI.

shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Liquefaction Company purswurt te Seclion 6.1, nelshall advise dhe Trustee of such peocedurea which shall include o requirceoen that dhe Liquefaction Cunmpony furnish the PTirosiee wilh aeacknowled=ent thuk cach poyovenl by the Treaster lherewebor Fullysatisfies the linkililies of Dertanina of the Coulractors, as the casemay be, will respect to tho.invoios to which Ue payment relates, Gambar

The rent payable by LESSEE to LESSOR shall be USD18,500(Eighteen Thousand and Five Hundred United Siates Dollar) per monthand payable on the Fifteenth (15") day of each month for the term of thisAgreement, including any extensions thereofTeremahanresmi Pasal 3.1.a. Perjanjian Sewa:BIAYA SEWA.

In addition to the rental above,LESSEE shall pay LESSOR an additional sum of USD85 (Eighty fiveUnited States Dollars) per flight hour and USD15 (Fifteen United StatesDollars) per cycle as a "Component Reserve Charge," .... TheComponent Reserve Charge shall be due and payable on the tenth(10th) day of the calendar month immediately following the month inwhich the flying of the Aircraft occurred...Teremahanresmi Pasal 3.1.6.

IfLESSEE fails to pay any rent Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after the dateupon which the same is due and payable, then LESSEE shall be deemed tobe in default...Teremahanresmi Pasal 23.1. Peranjian Sewa:Seluruh ketentuan dalam Peranjian ini harus dilaksanakan tepat padawaktunya.

Bahwa selain itu Pemohon juga menyampaikan bahwa permohonan. tersebutdidasarkan pada ketentuan Pasal 13 ayat (1) Konvensi Cape Town :eeeeeee a contracting State shall ensure that a creditor who adduces evidense ofdefault by the debtor may.

For all parts other than the engine and propeller partsand components, Lessee shall, at its own cost and expense, be responsible forthe maintenance, repair, andor replacement. Further for the engine andpropeller parts and components, Lessee shall be responsible for payment ofany shipping and related inciddental expense, as well as for payment of anyreinstallation and related expenses.

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.a)bahwa berdasarkan Operational Certification Procedures for The Rules of Origin ofThe ASEANChina Free Trade Area Rule 20 disebutkan:product sent from an exporting party for exhibition in another party and sold during or after theexhibition into a party shall

The name and address of the exhibiton mustbe indicated. a certificate issued by the relevant government authorities of the party where theexhibition took place together with supporting documents prescribed in rule 19 (d) may be required.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area Rule 23 dinyatakanThe Customs Authority of the importing Party shall accept a Certificate of Origin(Form E) in cases where the

Thethird party invoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and the copy ofthe third party invoice shall be attached to the Certificate of Origin (Form E) whenpresenting to the Customs Authority of the importing Party.bahwa berdasarkan Overleaf Notes Form E (ASEANChina Free Trade Area) butir 10dinyatakan Third Party Invoicing: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing

in Box 13 shall be ticked (Vv).

Information such as name and country of the companyissuing the invoice shall be indicated in Box 7;bahwa berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012tanggal 10 Juli 2012 dinyatakan Menetapkan tarif bea masuk atas impor barang darinegara Republik Rakyat China dan negaranegara ASEAN dalam rangka ASEANChina Free Trade Area (ACFTA), sebagaimana tercantum dalam Lampiran yangmerupakan bagian tidak terpisahkan dari Peraturan Menteri ini.bahwa berdasarkan Pasal 2 Peraturan Menteri

Putusan Nomor 806/B/PK/PJK/2016Artice 2 Exhibit ABADAK LNG (BONTANG LNG)PROCESSING AGREEMENT (Amended &Restatted, 1988):a Cash, CallsA, i i From time to time, as necessary, Plant Operator shall cash Cali .from Producers; and Producrs shall pay or cause te bepald fo Blant oOpetater in OS dollars their reepece legshares, separately determined as Provided in Section 8.01 ofEh@ Agreement, of Prejected net cash requirements For eachof:(a) Plane Operating Costa; and(6) the ests of Currently Funded Capital

shall bee Fecenciled 45 quickly agFi wv h aw & hak SMePrac ca te ith 206 ct ised Qhtingtes oa debe Thi ELel b E E iy Als Gambar V.

Putusan Nomor 806/B/PK/PJK/2016 :The due date for *ach cash esl Shall be Set by PlaniY aregives Producers. fives > a& leastWO Weeks!

the amount of auchSECSES.Es Te the extent practicable, Plant Operater shail place thefunds received pursuant to fash calls in interestearningSccOUunes; @ll interest earned thereon Shall be credited eoPlant Operating Costs and Retice of such amunes Shall tedelivered ta the Producers.

Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant to Section 6.2,62 Pertamina and the Contrasters shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10ayaide to the Liquefaction Company peat toe Seeling Gl, amlBball advise the Trosteo of such procedures which shall inelude o renirerernd that the Liquefaction Cumnpuny farnish the Troster wilh aeknowledsimont that each poyenenl by the Trae Ieceunler Fullysatisfica tee linkililies

Pemberitahuan Pabean Impor.bahwa berdasarkan pemeriksaan Majelis terhadap data pendukung yang dilampirkandiketahui bahwa Form E Nomor: E113216024846011 diterbitkan pada tanggal 24 Maret2011 sedangkan berdasarkan Bill of Lading Nomor: YSCLSHA110300351 tanggal 25Maret 2011 barang dikapalkan (shipped on board date) pada tanggal 25 Maret 2011;bahwa berdasarkan Operational Certification Procedures for The Rules of Origin of TheASEANChina Free Trade Area, Rule 10.a. disebutkan The Certificate of Origin shall

Operational Certification Procedures ASEANChina Free Trade Area(ACFTA) serta menimbulkan persepsi yang berbedabeda karena tidak menyebutkansecara eksplisit dan terukur berapa hari sebelum pengapalan yang dapat ditoleransi agarpreferensi tarif dalam rangka ASEANChina Free Trade Area (ACFTA) dapatdigunakan;bahwa berdasarkan Revised Operational Certification Procedures for The Rules of Originof The ASEANChina Free Trade Area, Appendix Rule 11 disebutkan: In principle, aCertificate of Origin (Form E) shall

Inexceptional cases 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 of shipment, at the requestof the exporter, the Certificate of Origin (Form E) shall be issued retroactively inaccordance with the domestic laws, regulations and administrative rules of the exportingParty within twelve (12) months from the date of shipment, in which case it is necessary toindicate ISSUED RETROACTIVELY in Box 13.bahwa Revised Operational

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 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 method selected mustbe approved 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 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 Tahun1981, antara lain dinyatakan:" berdasarkan

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 Pasal 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:MenimbangMemperhatikanMengingatMemutuskan"The profits of an enterprise of a Contracting State shall

Guarantee Provision.In consideration of DBS BANK (Hongkong) Limited ("Bank", whichexpression shall include all the branches of the Bank in all countriesand its successors and assigns) granting, continuing and affordingfacilities at the request of the person named in Part 1 of the Schedule("Guarantor" which expression shall include this person's successorsand assigns) for as long as the Bank may think fit to the personnamed in Part 2 of the Schedule (the Principal), the Guarantor hereby agrees and

(d).PROVIDED that the amount recoverable in respect of principalLiabilities from the Guarantor hereunder shall not exceed the sumspecified in Part 3 of the Schedule to this Guarantee.

For the avoidance of doubt, if Part3 of the Schedule is not completed, the Guarantor's liability under thisGuarantee shall be unlimited;Terjemahan bebasnya adalah sebagai berikut:1.

Untukmenghindari keraguraguan, jika Bagian 3 Lampiran tidaklengkap, tanggung jawab dari Penjamin berdasarkan Jaminan iniadalah tidak terbatas;Lebih lanjut, dalam Pasal 3 Perjanjian Jaminan dan Penggantirugian dinyatakan:Primary Liability of the Guarantor.Without prejudice to any other provision of this Guarantee, theGuarantor agrees that it shall also be liable under this Guaranteein respect of the Liabilities as a primary debtor and not merely as aguarantor or surety and if it had indemnified the

The Guarantor shall pay to the Bank ondemand any amount for which it is liable under this clause 2.Yang diterjemahkan secara bebas adalah sebagai berikut:Tanggung Jawab Pokok dari Penjamin.Tanpa mengurangi ketentuanketentuan lain dari Jaminan inl,Penjamin setuju bahwa ia juga akan bertanggung jawab sesuaiJaminan ini terkait dengan KewajibanKewajiban selaku prinsipal(debitor utama) dan tidak hanya sebagai penjamin ataupenanggung dan jika ia mengganti kerugian Bank sepenuhnyaterkait KewajibanKewajiban

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 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 method selected mustbe approved 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 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

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 Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa 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 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 method selected mustbe approved 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 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

Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.MenimbangMemperhatikanMengingatMemutuskanbahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh Pasal 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 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 method selected mustbe approved 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 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

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 Pasal 26.MenimbangMemperhatikanMengingatMemutuskanbahwa 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

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

;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of its shareof production hereunder within sixty (60)

Overhead Allocation;General and Administrative cost, other than 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 laws of the Republic oflndonesia shall apply to thisContract;"Halaman 26 dari 49 halaman. Putusan Nomor 325/B/PK/PJK/20172.2.

No term or provision of this contract, including theagreement of the Parties to submit to arbitratton hereunder,shall prevent or limit the Goverment of Republic Indonesiafrom exercising its inalienable rights;Section VIl Payments:Any payments required to be made pursuant to this Contractshall be made within thirty (30) days following the end ofthemonth in which the obligation to make such payments occurs.Section IV Rights and Obligations ofthe Parties:1.2. CONTRACTOR shall:(b).

PERTAM1NA shall reimburse it only out ofits share of production hereunder wrflnh1 sixty (60)days after receipt of invoice therefor.