Procedures ASEANChina FreeMenimbangMengingatMemutuskanTrade Area (ACFTA) serta menimbulkan persepsi yang berbedabeda karena tidakmenyebutkan secara eksplisit dan terukur berapa hari sebelum pengapalan yangdapat ditoleransi agar preferensi tarif dalam rangka ASEANChina Free Trade Area(ACFTA) dapat digunakan;bahwa berdasarkan Revised Operational Certification Procedures for The Rules ofOrigin of The ASEANChina Free Trade Area, Appendix 1 Rule 11 disebutkan: /nprinciple, a Certificate of Origin (Form E) shall

In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary to indicate ISSUED RETROACTIVELY inBox 13.bahwa menurut pendapat

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 Ill angka 2 Exibit C PSC, antara lain dinyatakan:Overhead allocation.General and administrative costs, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

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

MT (enam belas ribu Metric Ton) muatanPilihan, yakni dari bulan Januari 2004 sampai denganDesember 2004 dengan jumlah tiaptiap pengiriman adalahsebanyak kurang lebih 8.000 MT (delapan ribu Metric Ton).Untuk jelasnya Penggugat akan mengutip bunyi Pasal 2 ayat(2) dan ayat 3 Perjanjian Jual Beli Batubara Thailand (VideBukti P2a) sebagai berikut:"Quantity 80.000 MT +/ 10% to be delivered in barge cargoes inten monthly consecutive shipments starting January to December20004 Optional cargo of 16.000 shall

Untukjelasnya Penggugat. d.R. akan mengutip bunyi Pasal 3 PerjanjianJual Beli Batubara Filipina, sebagai berikut:Payment shall be made on or, Open Account, Direct TelegraphicTransfer, and payable within 15 working days from B/L date donreceipt of shipping documents in favor of CV. BORCO UTAMA, A/C #(US$): 070380 1878. Batik Central Asia (BCA) Kantor CabangPembantu.

The report,shall be final and binding to BUYER and SELLER. Cost of theanalysis shall be for the account of the Seller;Terjemahan resminya berbunyi:"Kualitas harus didasarkan pada laporan analisis dari surveyorindependen di pelabuhan muat. Laporan akan bersifat, final danHal. 22 dari 40 hal. Put. No. 587 PK/Pdt/2010mengikat untuk PEMBELI dan PENJUAL.

not constitute Force Majeure;In the event that Force Majeure conditions occur affecting theperformance of this proposal by either party, that party shallpromptly notify the other party and may declare Force Majeure;Neither SELLER nor BUYER shall be liable to the other for an delayin or failure of the performance of its obligations hereunder ifany such delay or failure is due to Force Majeure as mentionedabove unless otherwise specified of this proposal;83.

Section 8.1. above shall made up at suchtime or times as SELLER and BUYER can mutually agree. However,if they fail to agree such deliveries of coal affected by ForceMajeure shall be cancelled without any liability on the part ofBUYER and SELLER";Terjemahan resminya berbunyi:81.

terjadi antara Tergugat II dan Penggugatberdasarkan perjanjian jack up drilling contract, tertanggal31 Desember 1997 dan amandemennya, tertanggal 14 Januari 1998(selanjutnya disebut sebagai "JUDC") (vide bukti T2) ;Bahwa, JUDC mengandung klausul arbitrase seperti yangdinyatakan dalam Pasal 24.2 JUDC sebagai berikut24.2 Any dispute arising in connection with this contract,either during the term thereof or thereafter, which cannototherwise be settled by mutual or amicable agreement of theparties hereto shall

be finally settled under the Rules ofArbitration of the Indonesia National Board of Arbitration(BANI) in Jakarta by a panel of arbitrators appointed inaccordance with said rules , Company (Penggugat) andContractor (Tergugat /I) expressly agree to waive Section 641of the Reglement op de Rechtsvordering and Articles 15 and14108 of Law Nomor 1 of 1950 (Supreme Court Rules) so thataccordingly there shall be no appeal to any court from thedecision of the arbitrators, it being the intent of theCompany

and Contractor that the award rendered by sucharbitration shall be final and binding upon both Parties tothis Contract and shall be enforceable in any court havingjurisdiction ;A dispute shall be deemed to have arisen when either Partynotifies the other Party in writing to that effect and ifwithin fourteen (14) days of said notice no agreement hasbeen reached, then said dispute shall be submitted toarbitration by either Party giving the other Party anadditional fourteen (14) days notice of its intent

The award rendered by such arbitration shall befinal and binding upon both parties hereto and shall beenforceable in any court having jurisdiction" ;Terjemahannya sebagai berikut"Setiap pertentangan yang timbul sehubungan dengan KONTRAKini (JUDC), baik selama jangka waktunya maupun sesudahnya,yang tidak dapat diselesaikan secara musyawarah oleh pihakpihak dalam KONTRAK ini (JUDC), akan diselesaikan secarafinal menurut Peraturan Arbitrase Badan Arbitrase NasionalIndonesia (BANI) di Jakarta oleh Majelis

by applicable laws and shall beresponsible for all extension or renewal of those licenses, permits,approvals, registration, clearances, if the same is or are expired at its owncosts.

The LESSEE shall also be responsible for obtaining all necessaryentry and exit visas, work permits and approvals for its personnel andorganization if any, and if requested by the LESSOR, the LESSE willshow proof of correct licensing of its operation and of its personnel.

The = arbitration panel shall consist of three (3)arbitrators, one (1) chosen by the complainant, one (1)chosen by the responden,t and a chairman chosen by thearbitrators named by the complainant and the respondent.The Parties expressly agree that:(a)the arbitration tribunal shall decide the matter asexpeditiously as possible, and the arbitration shall becomplete and the decision issued by the arbitrators nolater than twelve (12) months after the date ofcommencement of the arbitration proceedings

(belng thedate of service of the complaint by the party initiating thearbitration), unless the arbitration panel finds good causeto permit an extension of the time for completion.the arbitrators shall only reach their decision by applyingstrict rules of law to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the Englishlanguage;any decision of the arbitration tribunal shalf be final,binding and incontestable and no Party shalf dispute orquestion

the decision of the arbitration tribunal before anyjudicial authority in the Republic of Indonesia orelsewere.each Party shall bear the expenses, such as traveling,meals and lodging expenses, which It incurs inconnection wih the arbitration.

Tf st such Rime this preves net to be the case,Tespacting Slant OperatingCosts wlil be adepted as may be acprenriate.in Section 6.01 shall be Speclfiedfo SeparateCash Calla and debit notes by. Blant Operater and Paid syProducers in accordance with che Accounting Procedure,Such charges and payments shail be subject!

From time to time, as necessary, Plant Operator shall cashCall. from Producers; and Producers shall pay or cause. to beFunded Capital Projects shall be shown S@pacately and ahallor iF the final determination o such Sales Contrace'sFefllect a discrepancy from the estimates 4uring such yuar,.Plant Operater in oS doliars Eheic respecelvenSeparately determined as provided in Section 48.01 ofShent, of rejected net cash Fequirements For eachPlant Operating Costa; andthe 6sts of Currently Funded Capital

gdvanes Aokice of such due dateB.Each cash ea21 shall set ferth infollowing:reasonable detail thetl current cash status (all funds Feceled. pursuant todoe sesx :Price cash calls made im the current falendar yearand any interest garned thereon.

TE the cash calls for a given meath in the aggregate exceedActual expenditures fer said month. the cash ecall nextSucceeding tha issuance o the Sebie ack referred ta inSection 7 below shall be reduced by he amcunt of suchSECaES.Es To the extent practicable, Plant Operater shall place thefunds received Pursuant fo cash calis in faterestearningSccounes; all interest earned thereon Shall be credited toPlant Operating Cests and Retice of such amounts shall Sedelivered eo the Preducers, Gambar VI.

Account the amount of such invoice,porsuact to procedures to be agreed upon pursuant to Section 6.2,62 Partamina and the Contractors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Laqeefaction Company pest toe Seelinan 1, nolBhall advise the Trustee of such procedures whieh shall inelude o requirceoent that the Liquefaction Comping furnish the Troslee wilh ae acknowledsnient that each payee by the Pease Iecewnbor Fullysatisfies theo linkililies

Pasal 25 Konosemen (B/L) dalam pengapalan barang sengketa a quo,(vide bukti: TIII/VI) menetapkan sebagai berikut:Artikel 25 B/L:Law and Jurisdiction:Except as otherwise provided specifically herein any claim or disputearising under this Bill of Lading shall be governed by the law of FederalRepublic of Germany and determined in the Hamburg courts to theexclusion of the jurisdiction of the courts of any other place.

In the event this clause isinapplicable under local law then jurisdiction and choice of law shall lie ineither the Port of Loading or Port of Discharge at Carriers option;Yang terjemahannya (vide bukti TIII/VI1a) sebagai berikut:Hukum dan Yurisdiksi:Halaman 7 dari 39 hal. Put.

Dalam yurisprudensi a quo disebutkan bahwadikarenakan Pasal 28 Law and Jurisdiction telah diperjanjikan: Thecontract evidenced here by or contained herein shall be governed byEnglish Law. Any claim or other dispute thereunder shall be solelydetermined by the English Court, unless....... Bahwa dengan kesepakatanini, maka sengketa akan diputus oleh English Court menurut English Law,sehingga Pengadilan Indonesia tidak berwenang memeriksa dan mengadilisengketa ini;10.

In the event this clause isinapplicable under local law then jurisdiction and choice of law shall lie ineither the Port of Loading or Port of Discharge at Carriers option.:Yang terjemahannya ialah:25. Hukum dan Yurisdiksi:Halaman 10 dari 39 hal. Put.

Nomor 1203 K/Pdt/2017Except as otherwise provided specifically herein any claim or disputearising under this Bill of Lading shall be governed by the law of FederalRepublic of Germany and determined in the Hamburg courts to theexclusion of the jurisdiction of the courts of any other place. In case theCarrier intends to sue the Merchant the Carrier has also the option tofile a suit at the Merchant's place of business.

Likewise, no account shall be taken, in thedetermination of the profits of a permanent establishment, for amounts charged(otherwise than towards reimbursement of actual expenses), by the permanentestablishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents or other rightsor by way of commission for specific services performed or for management or by wayof interest on moneys lent to the head office

of the enterprise or any ofits other offices;4 No profits shall be attributed to a permanent establishment of a resident of oneof the Contracting States in the other Contracting State merely by reason of thepurchase of goods or merchandise by that permanent establishment, or by the residentof which it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of

those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 The rate of tax imposed by a Contracting State on royalties derived from sourceswithin that Contracting State and beneficially owned by a resident of the otherContracting State shall not exceed 10 percent of the gross amount of

or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which is exempt from taxby the other Contracting State under Article 9 (Shipping and AirTransport);4 Paragraph 2 shall

In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.

Blane Operater and paid nyProducers in acesrdance with the Accounting Proceduce,Such charges and Payments shall be suSject!

From time to time, as necessary, Plant Operator shall cashCali. from Producers; and Producers shall pay or cause. to bePaid fo Plant Operater in os @ollarcs their respecelyeshares, separately detersined as Previded in Section 8.01 afthe Agreement, of Prejected net eash Fquirements For eachof:(a) Plane Operating Costa; and(5) the essts of Currently Funded Capital Projectsfor @ calendar senth ar Bart thereaf. as get ferth in suchcash calls,The cash calle for Plant Operating Costs and CurrentlyFunded

TE the cash calls for a given moath in the aggregate exceedActual expenditures fer said month, che cash call nextSucceeding tha issuance of the Cebit Acke referred to inSection 7 below shall be reduced by th amsunt of auchSECSES .Es To the extene Practicable, Plant operator Shall place thefunds received Persuant to cagh calis in faterestearningSecceunes; all interest earned thereon Shall be credited toPlant Operating Costs and Retice o such amounes ghall Sedelivered to the Producers. Gambar VI.

Putusan Nomor 814/B/PK/PJK/2016Payment Instruction tersebut diterbitkan atas dasarTrustee and Paying Agent Agreement (1974): ARTICLE 6Tasstesements Wits Resrectoo Protessnro CHanoes6.1 Portamine and the Contractors shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Fees. lo the extent that fonds are then held inthe Badak Poyment Account the Trustes shall, prompily upon receiptof notice from both Pertamina and the Contractors that any suchinvoice

haa been approved for payment, pay to the Liquefaction Compooy from the odok Payment Account the amount of such invoice, pursuant to procedures to be agreed Upon pursuant to Section 6.2,62 Pertamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of fundspayalde io the Laqeefaction Company pucsiurt to Seeclinn G1, nelBhall advise the Trustee of such procedures which shall include o requirceent that the Liquefaction Cumpuny furnish the Trostee

Jasa Kena Pajak dan luarDaerah Pabean;"7 Bahwa Pasal 7 ayat (4), Pasal 12 ayat (3) dan ayat (4) Perjanjian PenghindaranPajak Berganda (P3B) atau Tax Treaty antara Pemerintah Indonesia dan Inggris,menyatakan:Pasal 7 ayat 4:"Insofar as it has been customary in a Contracting State, according to its law, todetermine the profits to be attributed to a permanent establishment on the basis ofan apportionment of the total profit of the enterprise to its various parts, nothing inparagraph 2 of this Article shall

preclude that Contracting State from determiningthe profits to be taxed by such an apportionment as may be customary; the methodof apportionment adopted shall, however, be such that the result shall be inaccordance with the principles laid down in this Article"Pasal 12 ayat (3)"The term royalties as used in this Article comprisesa Payments of any kind received as a consideration for the use of, or the rightto use, any copyright of leterary, artistic or scientific work, includingcinematograph films

, and films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.

In that case, the provisions ofArticle 7 or 14, as the case may be, shall apply;"9 Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun 2002tentang Pengadilan Pajak, disebutkan sebagai berikut :Pasal 69 ayat (1)"Alat bukti dapat berupa:a surat atau tulisan;b keterangan ahli;c keterangan para saksi;d pengakuan para pihak; dan/ataue pengetahuan Hakim"15Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, huruf b, dan huruf cyang ada kaitannya dengan banding atau Gugatan

Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan 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:1.1. Kontrak ini akan berlaku pada Tanggal Efektif;Halaman 49 dari 67 halaman Putusan Nomor 1827/B/PK/PJK/201721.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section 1.2. angka 2.8 PSC:2.8.

Effective Date means September 6, 1998, provided that thisContract shall have been approved by the Government of theRepublic of Indonesia in accordance with the provisions of theapplicable law;Terjemahannya dalam Bahasa Indonesia adalah: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 favourably

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...

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the two States in the other Stateor in a third State and who is a national of the sending State, shall bedeemed to be a resident of the sending State if he is submitted therein tothe same obligations in respect of taxes on income as are residents ofthat State,Article 11:1.

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the beneficial owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest ;Halaman 11 dari 33 halaman. Putusan Nomor316/B/PK/PJK/20133.

Notwithstanding the provision of paragraph 2, interest arising in one ofthe other Stares shall be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial orscientific equipment,5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Any information received by one of the two States shall betreated as secret in the same manner as information obtained under thedomestic laws of that State and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement in respect of, or thedetermination of appeals in relation to, the taxes covered by theAgreement. Such persons or authorities shall use the information only forsuch purposes.

., FCBArb. masingmasing sebagai Anggota Majelis Arbitrase (videbukti P8);Bahwa Pemohon, Termohon II dan Termohon III telah mengatur tentangprosedur pengangkatan arbiter dalam proses arbitrase sebagaimana Pasal 12.4Kontrak Nomor ME.C001/KLT1007 tanggal 26 Oktober 2007, tentang Siteleveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135 MW IPP CoalFired Power Plant, yang menyatakan:"Tf the tribunal shall consist of three arbitrators, one of them shall be nominatedby each party and the third shall

If the Parties fail to agree upon the third arbitratorwithin such period, the said arbitrator shall be nominated in accordance with theBANI rules or such other rules as agreed between ME and the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuk satuorang dan arbiter ketiga dipilih berdasarkan kesepakatan antara para pihak dalamwaktu tiga puluh (30) hari terhitung sejak penunjukan arbiter terakhir dari duaarbiter yang telah dipilih para pihak.

penunjukan arbiter ke3yang secara nyata melanggar kesepakatan dalam klausula arbitrase yang telahdisepakati oleh Pemohon PK, Termohon PK II, dan Termohon PK IIIsebagaimana diatur dalam Kontrak;d Bahwa prosedur pengangkatan arbiter dalam proses arbitrase yang telah diaturdalam Pasal 12.4 Kontrak Nomor ME.C001/KLT1007 tanggal 26 Oktober2007, tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung2x135 MW IPP Coal Fired Power Plant (Kontrak), mengatur halhalsebagai berikut:Tf 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 within 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 within such period, the said arbitrator shall be nominated inaccordance with the BANI rules or such other rules as agreed between MEand the Contractor.Terjemahan bebas:Hal. 25 dari 30 hal. Put.

Plant Operator and Paid 5yPrducersSuch charges and Payments shall be suSject! to adjustment asprevided in the Accounting Procedure.

Callsof:(a) Plant Operating Costs; andCash calls,The cash ealle For Plant Operating CoastsCapital Projects shall be FecanclledPracticable with auch Tevised gating: A.

From time to time, as hecessacy, Plant Operater shall cashCali ftomProducers; and Producrs shall pay or cause. to bepaid fo Blant Operates in BS dollars their respectiveshares, separately determined as Provided in Sectioan 4.01 ofthe Agreement, of Prejected net cash requirements For each(5) the costs ef Currently Founded Capital Projectsfor @ calendar seath St BMFt theteof, as get ferth in suchand CugrenclyFunded Capital Projects shall be S10Vh Separately and ghallba in accordance with Producers"

TE the cash calle far a given menth in the aggregate exceedActual expenditures fer said month, tn@ ash call nextSucceeding thea issuance of Ehe debit note referred to inSection 2 below shall be reduced By the amount of suchSnCess.Es To the extent practicable, Plant Operator shall place thefunds received Pursuant to cash calls in ioterest=earningSecounes; all interest earned thereon Shall be credited toPlant Crerating Costs and petice ef such amounes Bhall bedelivered to the Producers, Gambar VI.

To the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly apon receiptof notice from both Pertamina and the Contractors that any suehinvoice haa been approved for payment, pay to the Liquefaction Com.pour from the Dodok Payment Account the amount of such invoice,pursuant to procedures to be agreed upon pursuant to Section 6.2,6.2 Pertamina and the Contraetors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde

., sebagai Eksportir yang mengirimkan barang tersebut sedangkandalam invoice nomor: BH12050 tanggal 01 Agustus 2012 tertulis LINYIBOHAO INTERNATIONAL TRADING LIMITED COMPANY.berdasarkan Annex 06Revised Overleaf Notes of the CO Form E, Poin 10(Bukti T5) menyatakan:THIRD PARTY INVOICING: In cases where invoices are issued by a thirdcountry, the Third Party Invoicing in Box 13 shall be ticked (). Theinvoice number shall be indicated in Box 10.

Information such as name andcountry of the company issuing the invoice shall be indicated in Box 7.yang pada pokoknya mengharuskan untuk mencontreng/memberikan tanda(v) pada kolom 13 Form E bilamana terdapat Third Party Invoicing, akantetapi tidak dicontreng.tidak ditemukan persamaan tanda tangan pada Form E dengan SpecimenSignature of Official Authorized to Issue Certificate of Origin of the PeoplesRepublik of China.Menurut Pemohon Banding: bahwa SKA (Form E) Nomor: E12470ZC39833113 tanggal 12 Agustus

Not later than Desember in each calendar year duringthe term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of theamount of services to provided during the relevant calendar year.NA MARWN > 9010.In addition to the fixed fee specified above , or agreed on an annual basis asprovided herein, the company shall also pay alloutof pocket disbursementsand the third party expenses incurred by KMCOS in providing the

dan PT XXX dahulu PT KMC Oiltools(Licensee) dinyatakan : in consideration of rights granted herein, theLicensee hereby agrees to pay to the licensor a royalty equal to percentagerate specified in Schedule I of Licensees Gross Revenues from its business asshown 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 sellproduct under the Unimat Patent, in which case the rate shall

From tine to time, as hecessary, Plant Operator shall cashcali from Producers; and'Produczs shall pay or cause. to bepaid fo Plant Operates ia os @ollacs their respectiveShares, separately detersined as Previded im Section 8.01 ofthe Agreement, of Brojected Ret cash requirements For eachof:(a) Plant Operating Costs; and(6) the costs of Currently Funded Capital Projectsfor @ calendar senth Sf EOFS thereof, as set forth in suchCash calls.The cash calls for Blank Operating Costs and CurrentlyFunded

Capital Projects shall be shown Separately and shalibe En accordance with Producers" latest estimates of gachSeles contract's Percentage a5 determined under Article 21Sf the Agreemenk, T& during a there shall be a Fevision in the estimate of a Sales Contract's Percentage,or if the final deternination ef such Sales Contrace'sPercentage pursuant to Sectlon 11.02 o the Agreement shallfeflect a discrepancy from the estimates during such Fear,SPpropriste adjusements will be made im the amounts of cashcalled

from Producers to the end that the amounts paid andto be paid by Producers during and with Fespect to such yearTespecting Plank Operating Casts and Currently: FundedCapital Projects shall be Feconcliled as quickly asPracticable with such fevised estimates or determination.

Artice 2 Exhibit ABADAK LNG(BONTANG LNG) PROCESSINGAGREEMENT (Amended & Restatted, 1988):The due date for ach cash call shall be see by Plantopewe weeks" advance notice of Such due date. fOr, provided Slant operatos gives Producers at leasta.

amsunt of suchexcess,Es To the extent Bracticable, Plant Operator Shall place thefunds received pursuant to cash calls in dnterestearningeccounts; all interest earned thereon shall be credited roPlant Cperating Costs and Retice of such amunts ghail be delivered to the Producers.

Any dispute between the Parties arising out of this Agreement orany of the related agreements which cannot first be settled by thePresident Directors of the LESSOR and the LESSEE withinninety (90) days of either Party requesting in writing a meeting tosettle the relevant dispute, shall be submitted to bindingarbitration in Singapore at the Singapore International Arbitration13Center (SIAC) or elsewhere as agreed by the Parties under therules for Arbitration of the SIAC In force at such time and Inaccordance

The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairmanchosen by the arbitrators named by the complainant and therespondent.2 The Parties expressly agree that:a)b)the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issuedby the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings

(being the date ofservice of the complaint by the party initiating the arbitration), unlessthe arbitration panel finds good cause to permit an extension of thetime for completion.the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport toresolve any dispute ex aequo et bono.the arbitration shall be conducted in the English language;any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute

Dpsd) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity.2 Pending the submission to arbitration and thereafter until the arbitrationtribunal issues its decision, each Party shall, except in the event ofexpiration, termination or failure by any of the other

SKKMIGAS) dan PT Caltex Pacific Indonesia (sekarangPT Chevron Pacific Indonesia) yang ditandatangani pada tanggal 15 Oktober1992 dan telah disetujui olen Menteri Pertambangan dan Energi pada tanggal15 Oktober 1992 overhead allocation merupakan biaya operasi yang dapat direcoverykan sebagaimana dikutip di bawah ini:"2.Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the method determinedby such study shall

;The obligations of PERTAMINA hereunder shall be deemed to have compliedwith by the delivery to CONTRACTOR within one hundred and twenty (120)days after the end of each Calendar Year, of documentary proof in accordancewith the Indonesian fiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shall reimburse itonly out of its share of production hereunder within sixty

Putusan Nomor 1277/B/PK/PJK/2017bahwa Pasal 7 Tax Treaty antara Indonesia dan Philipina perihal "BusinessProfit" menyebutkan:"The profits of an enterprise of a Contracting State shall be taxable only in thatState unless the enterprise carries on business in the other Contracting Statethrough a permanent establishment situated therein..."

Overhead AllocationGeneral and Administrative cost, other than direct charges, allocable to thisoperation should be determined by a detailed study, and the methoddetermined by such study shall be applied each Year consistenly. Themethod selected must be approved by PERTAMINA, and such approval canbe reviewed periodically by PERTAMINA and the CONTRACTOR."

Laws and Regulations, yang antaralain mengatur bahwa:2.1 The laws of the Republis of Indonesia shall apply to thisContract, dan Section IV Rights and Obligations oftheParties:CONTRACTOR shall;(6) furnish all technical aid, including foreign personnel,required for the performance of the Work Program,payment whereof requires Foreign Exchange;(c) furnish such other Funds for the performance of theWork Program that required payment in ForeignExchange, including payment to foreign third partieswho perform

The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of the limitations prescribed inthe preceding paragraphs.5. Notwithstanding the provisions of paragraphs 2 and 3, the Government ofa Contracting State shall be exempt from tax in the other ContractingState in respect of interest derived from that other State.6.

The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficialowner of the interest, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which the interest arises,through a permanent establishment situated therein, and the debt claimin respect of which the interest is paid is effectively connected with suchpermanent establishment. In such a case, the provisions of Article 7shall apply.8.

Interest shall be deemed to arise in a Contracting State when the payeris that State itself, a political subdivision, a local authority, a statutorybody or a resident of that State.

Where, by reason of a special relationship between the payer and thebeneficial owner or between both of them and some other person, theamount of the interest, having regard to the debtclaim for which it ispaid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this Article shall apply only to the lastmentioned amount.

InHalaman 12 dari 20 halaman Putusan Nomor 255 B/PK/PJK/2016such case, the excess part of the payments shall remain taxableaccording to the laws of each Contracting State, due regard being had tothe other provisions of this Agreement5. Bahwa berdasarkan Surat Direktur Jenderal Pajak Nomor S83/PJ.313/1994 tentang PPh Pasal 26 atas Biaya Pinjaman Bankditegaskan bahwa;1.Bahwa atas pinjaman sindikasi kepada bankbank Jepang di Singapura,PT.