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

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

This Contract shall come into effect on the Effective Date.Terjemahannya dalam Bahasa Indonesia adalah:4.1. Kontrak ini akan berlaku pada Tanggal Efektif.(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Section .2. angka 2.8 PSC:Halaman 49 dari 67 halaman Putusan Nomor 1829/B/PK/PJK/201721.2.8.

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

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

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, nothingin paragraph 2 of this Article shall preclude that Contracting State fromdetermining

the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that theresult shall be in accordance with the principles laid down in this Article"Pasal 12 ayat (3)The term royalties as used in this Article comprises.a Payments of any kind received as a consideration for the use of, or the right touse, any copyright of leterary, artistic or scientific work, includingcinematograph films, and films or tapes for radio or television broadcasting

Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 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, carrieson business in the other Contracting State in which the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent

In such case, the provisions of Article7 or Article 14 of this Agreement, as the case maybe, shall apply;"9 Bahwa berdasarkan peraturan perundangundangan perpajakan yang berlaku danberdasarkan hasil pemeriksaan sengketa banding di Pengadilan Pajaksebagaimana yang telah dituangkan dalam Putusan Pengadilan Pajak Nomor :Put.24919/PP/M.XIII/16/2010 tanggal 27 Juli 2010 serta berdasarkan penelitianatas dokumendokumen milik Termohon Peninjauan Kembali (semula PemohonBanding) dan faktafakta yang telah dapat

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

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

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

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

Notwithstanding the provisions of paragraph 2, interest arising in oneof the two States shall be taxable only in the other State to the extentthat such interest is derived by:(i) the Government of the other State, including political subdivisionsand local authorities thereof, or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof, or(iv) any resident of the other

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 inHalaman 11 dari 30 halaman. Putusan Nomor 275/B/PK/PJK/2013connection 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.

20%;Bahwa sebagai bahan acuan, angka 2 huruf h Surat Direktur JenderalPajak Nomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentangPermohonan Penjelasan Dan Konfirmasi Atas Transaksi DenganHubungan Istimewa, menyatakan :Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggeris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut:Article 28 (Exchange of Information)The competent authority of the two States shall

Anyinformation received by one of the two States shall be treated as secret inthe same manner as information obtained under the domestic laws of thatState and shall be disclosed only to persons or authorities (including courtsand administrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.

The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the First (1") day of each month for theterm of this Agreement, including any extensions thereot....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1174 (PKBIAYA SEWA.

The rent payable by LESSEE to LESSOR shall beUSD20,000 (Twenty Thousand United States Dollar) permonth and payable on the (20") day of each month for the termof this Agreement, including any extensions thereof....;Terjemahan resmi Pasal 3.1.a. Perjanjian Sewa MSN208B1207 (PKBIAYA SEWA. Biaya sewa yang harus dibayar oleh PENYEWAPenetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.

In addition to the rentalabove, LESSEE shall pay LESSOR an additional sum ofUSD95 (Ninety Five United States Dollars) per flight hour andUSD 15 (Fifteen United States Dollars) per cycle as a"Component Reserve Charge, .... The Component ReserveCharge shall be due and payable on the tenth (10th) day ofthe calendar month immediately following the month in whichthe flying of the Aircraft occurred... .;Terjemahan resmi Pasal 3.1.b.Perjanjian Sewa:BIAYA CADANGAN KOMPONEN.

If LESSEE fails to pay any rent, Component ReserveCharge, if any, or other amount herein provided within ten (10)calendar days from and after the date upon which the same is dueand payable, then LESSEE shall be deemed to be in default....;Terjemahan resmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Pernanjian ini harus dilaksanakan tepatpada waktunya.

In the case of any default hereunder, LESSOR shall have theright to exercise any one or more of the following remedies: (a) ....;CD) swxerey(c) LESSOR may take possession of the Aircraft withoutdemand or notice, wherever it may be located....Terjemahan resmi Pasal 23.1.c. Perjanjian Sewa:.... Dalam hal suatu cedera janji berdasarkan Perjanjian Sewea ini,PEMBERI SEWA berhak untuk menggunakan salah satu ataubeberapa pemulihan berikut ini:(a)....;(b)....

dilampirkan pada berkas keberatan: Dokumen Nomor Tanggal KeteranganPIB 336427 2682013 Pemasok: SheInternationalForm E Nottanggal 8 AgInvoice/PL 20130725 = 2572013 Suplier: ShanPTSINERG InternationalIB/L TRBPX1360 382013 Shipper: Shar840 InternationalForm E E1331041035882013 Exporter's: S/00001 InternationalInvoice:tanggal 25 Iu 9.10.11.bahwa berdasarkan Attachment A: Revised Operational Certification Procedures forRules of Origin of The ASEANChina Free Trade Area:Rule 2The Certificate of Origin (Form E) shall

Tarif bea masuk dalam rangka ASEANChina Free Trade Area (ACFTA) ylebih rendah dari tarif bea masuk yang berlaku secara umum, haidiberlakukan terhadap barang impor yang dilengkapi dengan SuKeterangan Asal (Form E) yang telah ditandatangani oleh pejabat berwen:di negaranegara bersangkutan;b. ...dst;bahwa berdasarkan Rules of Origin for the ASEANChina Free Trade Area:Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produor obtained in a Party

Comprehensive Economic CoOperation Between *Association Of South East Asian Nation And The Peoples Republic Of China (ProtoKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan Keran;Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AngeAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Anne"Rules Of Origin 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 tooriginating and eligible for preferential concessions if they conform to the orirequirements 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 eligiunder 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

In the case of Thailand,such interest arising in Thailand may be taxed in Thailand but the tax so charged shall notexceed(1) 10 percent ...etc.;(2) in other case : 25 percent .. etc.

terutangnya pajak adalah pada saat bungadibayarkan kepada penduduk Thailand, bukan sebagaimana dimaksud pada Pasal 8 PeraturanPemerintah Nomor 138 Tahun 2000 yaitu : mana yang lebih dulu antara terutang dandibayarkan atau tergantung pembukuan Wajib Pajak, jadi perundangundangan Indonesiadimaksud dalam Pasal 8 Peraturan Pemerintah Nomor 138 Tahun 2000 tidak berlakuseluruhnya karena yang berlaku adalah P3B;bahwa anak kalimat but if the recipient is the beneficial owner of the interest, the tax socharged shall

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

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

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

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

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

For the purposes of this Agreement an individual, who is a member of adiplomatic or consular mission of one of the tno 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 11Halaman 10 dari 35 halaman Putusan Nomor 820/B/PK/PJK/20144..

Interest arising in one of the two States and paid to a resident of theother State may be taxed in that other State.Hovever, such interest may also be taxed in the State in which it ansesand according to the laws of that State, but if the beneficial omer 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.Notwthstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the

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 wth the sale on credit of any industrial, commercial orscientific equipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Paragraf 3 Pernyataan Standar Akuntansi Keuangan (PSAK) nomor07 menyatakan :Pihakpihak

Dalam Article 1 Loan Agreement tersebut disebutkan bahwa "interestrate shall mean the 6 (six) months LIBOR prevailing on the interestperiod. The calculation of this interest rate shall become effective asfrom the date of the loan agreement. Pasal tersebut jelas menyebutkantingkat bunga yang dibebankan dan sejak kapan perhitungan tingkatbunga berlaku efektif.

Any informationreceived by one of the two States shall be treated as secret in the samemanner as information obtained under the domestic laws of that State andshall be disclosed only to persons or authorities (including courts andadministrative bodies) involved in the assessment or collection of, theenforcement in respect of, or the determination of appeals in relation to, thetaxes covered by the Agreement. Such persons or authorities shall use theinformation only for such purposes.

Bahwa dalam Termination and Release Agreement (Teijemahan : PeianjianPengakhiran dan Pelepasan), Tergugat diwajibkan untuk membayar kepadaPENGGUGAT suatu ganti rugi untuk mengakhiri Peijanjian Keijasamatertanggal15 Februari 2000, yaitu sebesar 200.000 (dua ratus ribu euro) dengan rinciansebagai berikut: 22222222222 eeeArticle 2.1.1. initial payment of 50.000 (fifty thousands Euros) shall be mad onthe date of I* September 2008 ;Halaman 2 dari 39, putusan Nomor : 30/PDT.G/2014/PIN.JKT.BAR.OMER BALASANArticle

2.1.2 The Second payment instalment of 25,000 (twenty five thousandEuros) shall be made on the date of 30* September 2008; Article 2.1.3 The Third instalment up to final instalment shall be paid by monthlybased payments of 5,000 (five thousand Euros) starting onTerjemahan :2Pasal 2.1.1.

be paid under the following terms:2.2 Initial payment of 50,000 (fifty thousand Euros) shall be made on the date ofIN01 September 2008; 2.1.2 The second payment instalment of 25,000 (twenty five thousandEuros) shall be made on the date of 30 September 2008; 2.1.3.

The third instalments up to final instalments shall be paid by monthlybased payments of 5,000 (five thousand Euros) start on October 2008 up toOctober 2010; Teiyemahan:Pasal 2.1 Pihak Pertama dengan ini mengetahui dan setuju untuk membayar kepadaPihak Kedua suatu pembayaran ganti rugi dengan jumlahHalaman 14 dari 39, putusan Nomor : 30/PDT.G/2014/PN. JKT. BA R.OMER BALABANI~total sebesar .200,000 (dua ratus ribu Euro) (PembayaranPenyelesaian) yang dibayarkan di bawah ketentuan berikut: 2.1.1.

This Termination Asreement shall loose its validitv in the event that the First Party deviates from the contents of Article 2.1 and 2.2 of this Termination Agreement. Halaman 15 dari 39, putusan Nomor : 30/PDT.G/2014/PNJKT.BAR.OMERBALABANTeijemahan: Halaman 16 dari 39, putusan Nomor : 30/PDT.G/2014/PN. JKT. BA R.OMER BALABANPasal 3.3.

preclude thatContracting State from determining the profits to be taxed by such anapportionment as may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordance with theprinciples laid down in this Article";Pasal 12 ayat (3) dan (4): "3.

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 on business in the other Contracting State in which the royaltiesarise, through a permanent establishment situated therein, or performs inthat other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paidis effectively connected wth such permanent establishment

In such case, the provisions of Article 7 or Article 14 of thisAgreement, as the case may be, shall apply *6. Bahwa dalam ketentuan Tax Treaty/Persetujuan Penghindaran PajakBerganda (P3B) antara Indonesia dan Australia disebutkan sebagai berikut:Pasal 12 ayat (3) dan (4):3.

The provisions of paragraph 2 shall not apply if the person beneficiallyentitled to the royalties, being a resident of one of the Contracting States,carries on business in the other Contracting State, in which the royaltiesarise, through a permanent establishment situated in that other State, orperforms in that other State independent personal services from a fixedbase situated in that other State, and the property or right in respect ofwhich the royalties are paid is effectively connected with that

In that case, the provisions of Article 7 or 14,as the case may be, shall apply *Bahwa berdasarkan ketentuan dalam UndangUndang Nomor 14 Tahun2002 tentang Pengadilan Pajak, disebutkan sebagai berikutPasal 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"Pasal 70 huruf d:"Suratsurat lain atau tulisan yang tidak termasuk huruf a, hurufb, dan hurufc yang ada kaitannya dengan banding atau Gugatan

Seller, at its soleexpense, shall have the right to be present and/or representedat the weighing, sampling, sample preparation anddetermination of moisture content. Failure to be present and/orrepresented at any weighing, sampling, sample preparation andmoisture determination shall be deemed to be a waiver of theright only in such instance;10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes.

Weighingand sampling shall be done contemporaneously;10.3 Sample Splits. From each sample lot of Concentrates Buyer10.4shall prepare a sample which shall be divided into at least five(5) sealed sample splits for purposes of copper, gold and silverassays.

Buyer and Seller shall11.2assay in good faith their respective sample splits and the assayresults for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold andsilver assays shall be made in accordance with fire assayingmethods, adjusted for slag losses and cuple absorption. Theumpire, when required as contemplated by paragraph 11.2,shall be so instructed.

The assay results shall beexchanged within 10 Business Days after Buyer's notice toSeller. When the difference between the assay results of theparties is within the splitting limits designated below, the exactmean of the assays shall be the settlement assay.

In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation fromthe list designated in paragraph 11.2 whose assay shall be final,provided it is not higher or lower than the original assays.

Orica Patents kewajiban agar Pemohon Banding mencantumkan logo atassegala Orica KnowHow yang digunakan dalam pemberian jasa peledakankepada pelanggan.bahwa pada Pasal 9 Explosives Technology License Agreement disebutkanmengenai pembayaran, dimana pada angka 9.1 disebutkan:In consideration of the licenses granted under Clause 3 and 5 the Licensee shall payOrica Royalties of A$24 for each Production Unit of Bulk Oxidizer produced by theLicensee.bahwa menurut Majelis dalam menjalankan kegiatanya Pemohon

ETLAgreement.bahwa pajak atas pembayaran royalty didasarkan pada P3B antara Indonesiadengan Australia, dalil Pemohon Banding adalah Pasal 12 ayat (2) huruf (a) dan ayat(3) huruf (c), sedangkan Terbanding mendalilkan pada Pasal 12 ayat (2) huruf (b)dan ayat (3) huruf (a).bahwa sesuai Pasal 12 ayat (2) dan ayat (3) P3B antara Indonesia dengan Australiadinyatakan,Ayat (2) Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall

notexceed:(a) in the case of royalties described in subparagraphs 3(b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the Contracting States shall by mutual agreement settlethe mode of application of these limitations.Ayat (3) The term "royalties" in this Article means payments, whether periodical ornot, and however described or computed, to the extent to which they aremade as consideration

mengenaiPenggunaan Nama Oiltoolsbahwa pembahasan Mgjelis terkait dengan biaya Management Fee sebesar US$200,000 dan biaya License Fee sebesar US$324,840 adalah sebagai berikut :Terkait dengan Management Fee sebesar US$200,000.00bahwa berdasarkan Schedule 2 Management Administrative and Technical ServicesAgreement antara KMC Oiltools PTE, LTD (KMCOS) dengan Pemohon Banding(Perusahaan) yang berlaku efektif tanggal 1 Juli 2006 dinyatakan Sevices toprovided under the agreement are such services as shall

Not later thanDesember in each calendar year during the term of the Agreeement, the partiesshall agree an annual fee to apply for the following calendar year based on theparties reasonable estimate of the amount of services to provided during the relevantcalendar year;In addition to the fixed fee specified above , or agreed on an annual basis asprovided herein, the company shall also pay alloutof pocket disbursements and thethird party expenses incurred by KMCOS in providing the Services to theCompany

dan PT XXX dahulu PT KMC Oiltools (Licensee)dinyatakan : in consideration of rights granted herein, the Licensee hereby agrees topay to the licensor a royalty equal to percentage rate specified in Schedule 1 ofLicensees 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 productunder the Unimat Patent, in which case the rate shall

To Contract of WorkJoint Venture Agreement sebagaimana dikutip di bawah ini:Pasal 8.1.3 Amendment No. 1 To Contract of Work JointVenture Agreement tertanggal 27 Pebruari 2004:Before either Party (the Assigning Party) exercises its rightto assign, the Assigning Party shall offer in writing suchassignment to the other Party, such offer to be valid for a periodof 45 days following the other Partys receipt of the offer.Yang dapat diterjemahkan sebagai berikut:Sebelum salah satu pihak (Pihak yang Mengalihkan

diubah dengan Novation and Amendment Agreementtanggal 31 January 2002 (vide bukti T2) dan kemudian diubahdengan Amendment No. 1 ToContract of Work Joint Venture Agreement tertanggal 27Februari 2004 (vide bukti T3).Bahwa di dalam Pasal 9.7 dari New Contract of WorkPerjanjian Joint Venture menunjuk kepada arbitrase dikutipsebagai berikut:Pasal 9.7 New Contract of Work Perjanjian Joint Venturetertanggal 30 Juni 1994:secant 84 that all disputes hereunder or concerning any of thesubject matter hereof shall

be finally settled under the Rules ofConciliation and Arbitration of the International Chamber ofCommerce by three arbitrators appointed in accordance with theRules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience.

Nomination of the Arbitrators shall beaccomplished as provided under the Rules.

The place ofarbitration shall be Jakarta, Indonesia and the language ofarbitration shall be English.Yang dapat diterjemahkan sebagai berikut:Basa semua perselisihanperselisihan dalam perjanjian ini atauyang berkaitan dengan pokok permasalahan dalam perjanjianini akan diselesaikan berdasarkan aturanaturan Konsiliasi danArbitrase dari Kamar Dagang dan Industri Internasional olehtiga orang arbiter yang ditunjuk berdasarkan aturan tersebutdi mana para arbiter tersebut memiliki kualifikasikualifikasiyang

XXX dengan MMC atas Offshore Operation andTechnical Assistance Agreement tertanggal 11 Desember 1996 dinyatakan bahwa: Section 2 MMC SUPPORT SERVICEMMC 's services shall be performed in Japan or elsewhere outside of the Republicof Indonesia, 2.2Offshore Business Operations Advice.

When reasonably requested by PTSC,MMC shall provide advice and consultations to PTSC..... 2.2.glegal matters, such as contract drafting and review, advice and assistance withdefending and prosecuting and settling and compromising any litigation or claims ofliability.bahwa berdasarkan uraian klausal tersebut diatas, MMC memberikan dukungan pemberianjasa bantuan operasional dan teknis, khususnya yang berkaitan dengan jasa bantuanhukum/ legal kepada PT. XXX.

XXX dengan MMC section4 yaitu:"MMC shall send to PT. XXX an invoice for any of the following incurred in the priormonth: a) the support fee, b) expenses that are reimbursable by PT. XXX to MMCpursuant to this agreement.bahwa berdasarkan uraian klausal tersebut diatas, MMC menagih kepada PT. XXXuntuk melakukan reimbursement atas jasa legal tersebut;bahwa oleh karena penagihan oleh MMC ini telah sesuai dengan perjanjian, makaPT.

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

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

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

JURISDICTIONExpect as otherwiseprovided specifically herein any claim ordispute arising under this Bill shall be qovemed by the low ofEngland and determined in the English courts of any other place.In the event this clause ts inapplicable under local law thenjurisdiction and choice of law shall lie in either the port of loaclingor port of discharge at carrier's option.Yang teyemahan Resminya sebagaiberikut '26.

The Carrier shall be underno liabilitywhatsover for loss off, or damage to, the Goods, howeveroccurring, if such loss or damage arises prior to loading on to,or subsequent to the discharqge from,the Vessel.Notwithstanding the foregoing in the event that any applicablecompulsory law provides to the contrary, the Carrier shall havethe benefit of every right, defense, limitation and liberty setforth in the Hague Rules as applied by this Clause during suchadditional compulsory period of responsibility

PstExpect as otherwise provided specifically herein any claim or dispute arisingunder this Bill shall be governed by the low of England and determined in theEnglish courts of any other place. In the event this clause is inapplicable underlocal law then jurisdiction and choice of law shall lie in either the port ofloading or port of discharge at carrier's option."Terjemahan resminya sebagai berikut :"26.

Any mention in this Bill of parties to be notified of the Goods is solely forinformation of the Carrier, and failure toqive such notification shall notinvolvethe Carrierany liability or relieve the Merchant of any obligationshereunder; Terjemahan resminya sebagai berikut :18. PEMBERITAHUAN DAN PENGIRIMAN(1).

The Carrier shall be under no liabilitywhatsover for loss off, or damage to, the Goods, however occurring, if such lossor damage arises prior to loading on to, or subsequent to the discharge from, theVessel.

CallsA, From time to time, as hecessary, Plant Operator shall cashCall from Producers; and Producrs shall pay or cause te bePaid o Blant Operster in O35 dollars their repectivashares, separately determined as Provided in Section .O1 ofthe Agr@enent, of Prejected net cash Fequirements For eacho:(2) Plane Operating Costs; and(6) the eests oF Currently Funded Capital Projectsfor a calendar senth Sr Bart theresl, ag eet ferth in suchCash calls,The cash calls For Plank Operating Casts and CurrentlyFunded

Capital Projeces shall be showa Separately and gshaizha in aeordance with Producers" latest estimates of #achSales COnErack's Percentage as determined under Artiele 11Of the Agreement.

Each caSH call shall sat Ferth in reasonable detail thefollowing:a(1) current cash status (all funds cecelved Pursuant tf s 2clorPp Cash calis made in he current calendar yearand any loaterest $arned thereon. less Fearto=date cegsts debited and paid);C2 5 all funds moe Yet recelved porsuant to Pricer cascalls;7 5(3) profected cash expenditures fron the last date ofthe previews deblting period through the end of tnePeciod covered Sy such cash call; and(4) net cash requiremant.

Eh@ cash call nextSucteeding tha issuance of the Gebie soke feferred te inSection 3 below shall be reduced By th@ ameunt of suchSECeES.Ee To the extene Practicable, Plant Operator shall place thefunds received pursuant to cash calls in interestearningaccounts; @ll interest earned ethereon Shall be credited eoPlant Cperating Costs and Retice of such amgunts Shall tedelivered ta the Producers.

shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10payalde to the Taquefaction Company puraaurt to Seclinn 6.1, nevBholl advise the Trustes of such procedures which shill inelude o requirceorn that the Liquefaction Compuny furnish the Trostec wilh an.acknowledstionmt thut each poyoenl by the Trnsler Ierewnlor fullysatisfies theo linkililics of lerlanioa or the Contractors, as tho casemay bo, will respect to thgineoies to whieh Ube payment relolbes.

Provisional payment of ninety (90)percent of the provisional payment value shall be made by Buyerwithin three (3) Business days after the Date of Arrival. At Seller'srequest, Buyer shall make an advance provisional payment toSeller at any time after Concentrates have departed Port ofLoading.

Failureto be present and/or represented at any weighing, sampling,Halaman 127 dari 163 halaman Putusan Nomor 1587/B/PK/PJK/201 717.sample preparation and moisture determination shall be deemedto be a waiver of the right only in such instance.10.2 Sample Lot. A sample lot of Concentrates shall beapproximately five hundred (500) Wet Metric Tonnes. Weighingand sampling shall be done contemporaneously.10.3 Sample Splits.

Buyer and Sellershall assay in good faith their respective sample splits and theassay results for copper, gold and silver shall be exchanged bycrossing mail or other mutually agreed procedure. Gold and silverassays shall be made in accordance with fire assaying methods,adjusted for slag losses and cuple absorption. The umpire, whenrequired as contemplated by paragraph 11.2, shall be soinstructed.

In case thevariation between the parties assays exceeds the splitting limitsdesignated below, an umpire shall be selected in rotation from thelist designated below whose assay shall be final, provided it is nothigher or lower than the original assays.

8.5, the parties shall agree to theapplicable splitting limits for such additional impurities.11.4 Cost of Umpires Assay.