That the DEFENDANT agrees that the Settlement Compensation is to be remitted notmore than 7 (seven) calendar days as of the date of this Settkement Agreement or it shall notbe later than 20 December 2013;4. That the PLAINTIFF agrees that the Settlement Compensation as mentioned above willbe remitted to the following bank account:Account Holder: PT.

Upon signing and completion of payment of the Settlement Fund as provided herein, thePARTIES hereby stated that now and in the future the Civil Case has been settled amicablyand hence the PARTIES shall release each party under this Settlement Agreement from all Pe15kopedaPeakkeselbaPetul claims (both criminal or civil) and/or other responsibility or liability of any kind ;7. This Settlement Agreement is made and signed in English and Indonesian languages.

Inthe event of any discrepancy in the interpretation of this Settlement Agreement, theIndonesian version of this Settlement Agreement shall prevail.In witness whereof, this Settlement Agreement is made by the PARTIES and thereafter thePARTIES submit 1 (one) original copy of this Settkement Agreement to the presiding Panelof Judges of the Civil Case to be accommodated in a Deed of Settlement Akta van Dading)in the Civil Case, as stipulated under Article 130 paragraph (2) of The Renewed IndonesianRegulation

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.

,Ltd. bahwa berdasarkan Revised Operational Certification Procedures FOR THERULES of Origin of The ASEANChina Free Trade Area, disebutkan dalamRule 18:Rule 18(a) The Customs Authority of the importing Party may request a retroactivecheck at random and/or when it has reasonable doubt as to theauthenticity of the document or as to the accuracy of the informationregarding the true origin of the products in question or of certain partsthereof(i) The request shall be made in writing, accompanied with

a copy ofthe Certificate of Origin (Form E) and shall specify the reasons andany additional information suggesting that the particulars given onthe said Certificate of Origin (Form E) may be inaccurate, unlessthe retroactive check is requested on a random basis,(ii) The Customs Authority of the importing Party may suspend thegranting of preferential treatment while awaiting the result ofverification.

However, it may release the products to the importersubject to any administrative measures deemed necessary,including imposition of customs duties at the higher applied rate orequivalent amount of deposit, provided that they are not held to besubject to import prohibition or restriction and there is nosuspicion of fraud,(iii) The Customs Authority or the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than

ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose of this agreement, products imported by a party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:(a) Products which are wholly obtained or produced as set out and defined inRule 3; or(b) Products not wholly produced or obtained provided that the saidproducts are

eligible under Rule 4, Rule 5 or Rule 6.Rule 3, Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a party:(a) Plant and plant products harvested, picked or gathered there,(b) Live animals2 born and raised there,(c) Product3 obtained from live animals referred to in paragraph (b) above;(d) Products obtained from hunting, trapping, fishing, aquaculture, gatheringor capturing conducted there,(e) Minerals and other naturally

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 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 halhal tersebut diatas dan Pertamina selaku pemegangmanagement didalam penerapan management control sesuai dengan

penerimaan bagi hasil untuk Pemohon Bandingsebagai kontraktor dalam pelaksanaan Production Sharing Contrac (PSC) untuk BlokOgan Komering.bahwa berdasarkan uraian tersebut, Majelis berpendapat bahwa alokasi biayaoverhead dari kantor pusat (Talisman Ltd Canada) kepada Pemohon Banding bukanmerupakan obyek PPh 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,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 Tahun1981, 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 Pasl 26.bahwa ditinjau dari Perjanjian Penghidaran Pajak Berganda (P3B) antara PemerintahIndonesia dengan Canada Article 7 (1) dianyatakan:"The profits of an enterprise of a Contracting State shall

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.

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

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

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.

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

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

Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical Services AgreemeKMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding (Perusahaan) yang berlaku efekti1 Juli 2006 dinyatakan Sevices to provided under the agreement are such services as shall be 1from time to time by company to assist the company and its personnel to supplement the compatwork with respect to following:$2.1 Business planning$2.2 General Magemement and Administration

Not later than Desember in each calendar year during the tetAgreeement, the parties shall agree an annual fee to apply for the following calendar year baseparties reasonable estimate of the amount of services to provided during the relevant calendar year; In addition to the fixed fee specified above , or agreed on an annual basis as provided herein, the shall also pay alloutof pocket disbursements and the third party expenses incurred by KNproviding the Services to the Company, to the extend that

antara KMC Oil(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee) dinyatakan : in considerationgranted herein, the Licensee hereby agrees to pay to the licensor a royalty equal to percentage rate ;in Schedule 1 of Licensees Gross Revenues from its business as shown in its audited accounts bahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebut di atas , dinyatakanRoyalty Rate : 3 Per Cent (3%), except for the right to manufacture and sell product under thePatent, in which case the rate shall

bear jointly all lossesarising from the Company failure toperform its obligations under Article2 paragraph (1) (including but notlimited to all expenses arising fromany future legal recourse that maybe filed by the Company inconnection with this amicablesettlement).(3) The First Party shall transfer the(4)NSB Shares to the Third Party, andthe Third Party agrees to receive thetransfer of the NSB Shares(hereinafter referred to as Transferof NSB Shares).

Thetransfer of NSB Shares in theCompany to third party shall beeffective on 60 (sixty) calendar daysafter the issuance of the stipulationor judgement of PN Jaksel on theAmicable Settlement Deed, unlessthe period is extended by Partiesmutual consensus.Upon theobligations undercompletion of theArticle 2(5) Pihak Kedua,(6) MasingmasingPasal 2 ayat (1) dan (3) Perjanjian ini,Perseroan (termasuk direksi, dewankomisaris, pemegang saham sertapara pekerjanya), Pihak Kedua(termasuk direksi, dewan komisaris

court orother forum or through anymeans or any action to claimFirst Party (including its board ofdirectors, board ofcommissioners, shareholdersand employees).The Second Party, the Third Partyand the Company agree toindemnify, defend and hold the FirstParty harmless against any and allclaims, demands, cause of action,losses, costs, expenses, obligations,liabilities or damages, includingreasonable attorneys fees, arisingout of or otherwise in respect ofbreach of this Agreement by them.Each Party shall

of the remainingprovisions contained herein shall notin any way be affected or impaired,provided that in such a case theParties shall use their best efforts togive valid, legal or enforceable effectto the invalid, illegal orunenforceable provisions hereof byentering into and executing newvalid, legal or enforceableprovision(s).tersebut dengan mengadakan danmenandatangani ketentuan baru yangsah, sesuai hukum dan dapatdilaksanakan.(4) Perjanjian ini diatur dan ditafsirkanmenurut hukum negara RepublikIndonesia

If there areany inconsistencies due to differinglanguage interpretations, then theBahasa Indonesia version shallprevail.(6) This Agreement shall not beterminated without the approval ofthe Parties in writing.(7) This Agreement shall supersede allprevious verbal agreements betweenthe Parties in connection withresolution of all existing mattersbetween the Parties, including butnot limited to matters set forth in PNJaksel Stipulation No. 203/2016 andthe Opposition Case.(8) The Parties herewith agree

EngineeringAttachment 2: Vessel Requirement Klausul 4 2.1.6Contractor shall also be responsible for all ctearences, port fees,taxes, permits, crew charges, logistics, etc; required for the Workat the site. Access to company's facilities shall be coordinated byContractor through Company.

Contractor shall familiarize itselfwith the requirements and any limitations or restrictions of theGovernmental Authorities and perform survey work in accordancewith such requirements, limitations and restrictions andrequirements of Company.

EngineeringAttachment 2: Vessel RequirementKlausul 4 2.1.6 Contractor shall also be responsible for all ctearences, portfees, taxes, permits, crew charges, logistics, etc; required forthe Work at the site. Access to company's facilities shall becoordinated by Contractor through Company.

Location shall be TKP4546,TKP58.559,5 and TKP6667. The Locations are approximately 5 km northof Batam Island.

Location shall be TKP4546, TKP58.559.5 and TKP6667. The locations are approximately 5 km north of BatamIsland.

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

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

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

CallsFrom time to time, as hecessaty, Plant Operator shall cashcall from Producers, and Producers shall pay or cause. to bePaid to Plant Operater in og Sollars their respeceiveShares, separately deternined as Previded in Section 8.01 ofthe Agreement, of Projected net eash Fequirements For #achof:(a) Plane Operating Costs; and(5) the costs of Currently Funded Capital Projectsfor 4 calendar sonth or Barc Eheresf., as gt forth ip suchCash calls,The cash ealle For Blane Operating Casts and CurrentlyFunded

Capital Projects shall be S15 Sepacately and shallyba in accordance with Producers" latest Cstinates of seachSales Contract @ Percentage 25 determined under ArtElele 11of the Agreement.

shall be Fecenclled a5 quickly asPractleable with such revised @htimgtes o: determination.

TE th cash calls for a given month in the aggregate exceedactual expenditures fer said month. tn@ cash call nextSucceeding the issuance of Ehe debit note referred te inSection 7 below shall be reduced By the ameunt of suchSECeES .Ez. To the exteane Practicable, Plant operater Shall place thefunds received pursuant Eo cash calls in interestearningecrounts; all interest earned thereon Shall be credited eePlant Operating Cests aad eotice Of such amounts shall bedelivered to the Producers.

To the extent that fonds ore then held inthe Badak Poyment Account the Trustee shall, prompily upon receiptef notice from both Pertamina and the Contractors that any suchinvoice haa been approved for payment, pay to the Liquefaction Compooy from the Hodoak Payment Account the amount of such invoice,porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to

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

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 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

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