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 ConcentratesBuyer shall prepare a sample which shall be divided into at leastfive (5) sealed sample splits for purposes of copper, gold and silverassays.

Buyer andSeller shall assay in good faith their respective sample splits andthe assay 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.

designated below, an umpire shall be selected inrotation from the list designated below whose assay shall be final,provided it is not higher or lower than the original assays.

In case the variation between theparties assays exceeds the splitting limits designated below, anumpire shall be selected in rotation from the list designated inparagraph 11.2 whose assay shall be final, provided it is not higheror lower than the onginal assays.

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

Of China,b)c)d)e)a)b)Cc)d)e)f)g)h)))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

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

TF at puch eiwe ents ESS"6S nol bo he the omne,Sapercilal allecation Proc@dares cesowcoling Slane OperatingLeechs will be aented ae may ke Sepronrigteas :The charge: = gr iSes Provided fae in seceian 8.01 shall hae apesifiadTRQhO rarely See mech: sate Conteeck aul sobs a seco 6S feparatsSash calle and dabit Aohes by lene WEEPaEor Gnd pei) hyFIOOUCeFa 5 aggerdance wih the Agccuntleg PoourdsoSuch Charges esd Pguence shall bo sabiect!

Putusan Nomor 1433/B/PK/PJK/2017 Cash CallsFrom tims tc tine, as necessaty, Plant Operator shall cashCall from Producers, and Producers shall Pay of cause to bepald fo Blant Operater in GS dollars their rspectiveShares, separately determined as Brovided in Seckticn 8.01 ofEhe Agreement, of Peejected net cash fequirements For eachof:(a) Blane Operating Costa; and(5) the esets er Currently Funded Capital Projectsfor @ calendar senth Sr Bt theceof, as s@t forth in suchCah calls.The cash ealle For Plane

Operating Casts and CurrentlyFunded Capital Projects shall be S2oWM Separately and ahaildba in acerdasee with Producers" Jztest estingt@s of eachSales COREGack's Fercencage as determined under Aretlele 11Of the Agreement.

To the #etant Seagtteable, Plant UpfPater shall place thefunds received poreueac te cash calis In snterest=earningSCEGURES; all interest earned ebeicun ghali be credited &oPlant Operating Costs and nstice ef such a2gunee dhall Bedelivered ka the Producers. Gambar VI. Lanjutan Artice 2 Exhibit ABADAK LNG(BONTANG LNG) PROCESSING AGREEMENT (Amended& Restatted, 1988):b.

Putusan Nomor 1433/B/PK/PJK/2017Payment Instruction tersebut diterbitkan atas dasarTRUSTEE AND PAYING AGENT AGREEMENT(1974): ARTICLE 6Dhescnseaceeie Wire Tesrecero Procrssrmo CoamaesG1 Fortamite and the Gontracters shall submit to the Trusteeinvoices received by them from the Liquefaction Company on accountof LNG Processing Feos. lo the extent that funds are then held inthe Badak Payment Account the Trustee shall, promplly pon receiptof notice from both Pertamioa and the Contractors that any suchinroice

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

ada klausul atau cap ISSUED RETROACTIVELY atau pada kolom 13 tidakdiberi tanda Issued Retroactively;bahwa Peraturan Menteri Keuangan Nomor: 235/PMK.011/2008 tanggal 23 Desember 2008tentang Penetapan Tarif Bea Masuk Dalam Rangka ASEANChina Free Trade Area (ACFTA) tidak mengatur secara tegas Form E yang diterbitkan setelah tanggal pengapalan;bahwa berdasarkan Operational Certification Procedures for The Rules of Origin of TheAseanChina Free Trade Area, Rule 10 menyebutkan:The Certificate of Origin shall

exceptional cases where a Certificate of Origin has not been issued at the time ofexportation or soon thereafter due to involuntary errors or omissions or other valid causes,the Certificate of Origin may be issued retroactively but no longer than one year from thedate of shipment, bearing the words ISSUED RETROACTIVELY.bahwa berdasarkan Revised Operational Certification Procedures for The Rules of Origin ofThe AseanChina Free Trade Area, Rule 11 menyebutkan: In principle, a Certificate ofOrigin (Form E) shall

In exceptional caseswhere the Certificate of Origin (Form E) has not been issued by the time of shipment or nolater than three (3) days from the date of shipment, at the request of the exporter, theCertificate of Origin (Form E) shall be issued retroactively in accordance with the domesticlaws, regulations and administrative rules of the exporting Party within twelve (12) monthsfrom the date of shipment, inwhichcaseit is necessary to indicate ISSUEDRETROACTIVELY in Box 13;bahwa berdasarkan pemeriksaan

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

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

(a)(b)(c)(d)(e)(f)(9)(h)(i)()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 raised there,Product obtained from live animals referred to in paragraph (b) above,Products obtained from hunting, trapping, fishing

Putusan Nomor 280/B/PK/PJK/2013For the purposes of this Agreement an individual, who is a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may

be taxed in that other State,However, such interest may also be taxed in the State in which itarises and according to the laws of that State, but if the beneficialowner of the interest is a resident of the other State, the tax socharged shall not exceed 10 per cent of the gross amount of theinterest,Notwithstanding the provisions of paragraph 2, interest arising inone of the two States shall be taxable only in the other State to theextent that such interest is derived by:(i) the Government of the

be taxable only in the other State if thebeneficial owner of the interest is a resident of the other State and ifthe interest is paid on a loan made for a period of more than 2 yearsor is paid in connection with the sale on credit of any industrial,commercial or scientific equipment,The competent authorities of the two States shall by mutualagreement settle the mode of application of paragraphs 2, 3 and 4,Halaman 13 dari 34 halaman.

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 Inggrisdan Article 26 dari P3B Indonesia Luxemburg) antara lain diatursebagai berikut:Article 28 (Exchange of Information):The competent authority of the two States shall

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 onlyfor such purposes.

Nomor 48 B/Pdt.SusArbt/2015In the event of Force Majeure, the affected Party shall immediately and inany event no later than 48 (forty eight) hours inform the non affected Party inwriting and indicating the estimated duration of such event. The unaffectedParty shall acknowledge and confirm its acceptance or rejection of suchForce Majeure within 48 (forty eight) hours upon receipt of the affectedPartys notice.

The affected Party shall make its best efforts to resumeperformance as soon as possible;10.Bahwa berdasarkan ketentuan Pasal 10.4 Perjanjian Jual Beli Amoniak11.tersebut, ditentukan bahwa dalam jangka waktu 48 (empat puluhdelapan) jam sejak menerima pemberitahuan keadaan memaksa, makapihak yang menerima pemberitahuan keadaan memaksa tersebut harusmemberikan tanggapan apakah menerima atau menolak keadaanmemaksa tersebut;Bahwa setelah menerima surat tersebut, Termohon dalam jangka waktu48 (empat puluh

Any controversy or claim arising out of or in relation to thisAgreement, or breach hereof, shall be finally settled by arbitration in Jakarta;14.3. The arbitration shall be conducted before 3 (three) arbitrators inaccordance with the Rules of Arbitration of Badan Arbitrase NasionalIndonesia then in effect in accordance with Law Nomor 30 of the year 1999Hal. 8 dari33 hal. Put.

Nomor 48 B/Pdt.SusArbt/2015concerning Arbitration and Alternative Dispute Resolution (as it may beamended or replaced from time to time);a) The proceeding shall be conducted in English, and all arbitrators shall beconversant with and have a thorough command of the English language;b) Both Parties shall be bound by the award rendered by the arbitrators andJudgement thereon may be entered in any court of competent jurisdiction;c) Any Party will not be entitled to commence or maintain any action in

saja isi dari Perjanjian Restrukturisasi karenaseluruh isi Perjanjian Restrukturisasi merupakan satu kesatuan danbagian yang tidak dapat dipisahkan antara yang satu dengan yanglainnya;Berikut ini kami sampaikan secara lengkap ketentuan dalam Pasal 2.3Perjanjian Restrukturisasi berikut dengan terjerpahan resminya, sebagaiberikut:1) Restruturing Subject to the Lender's satisfaction in full of the Borrower'sperformance in full or waiver by the Lender, of the Condition P, the Total IDRIndebtedness shall

(two hundred and twenty one billion, one hundredand seventy million, six hundred and ninety nine thousand and three rupiah) ofthe Total IDR Indebtedness (the "IDR Swap Debt) shall be exchanged forassets of affiliated companies asset out in the Ninth Schedule in accordancewith the terms and conditions of the Debt Settleroent Agreement to be enteredinto between the Borrower and Lender and acknowledged by the companieswhose debts form part of the account receivables to be transferred from theBorrower

to the Lender and who are listed on the Ninth Schedule ; and ;C) the remaining amount of total IDR indebtedness, being Rp22.302.223.413(twenty two billion three hundred and two million two hundred and twenty threethousand, four hundred and thirteen rupiah) shall be converted into UnitedStates Dollars at the Conversion Rate to US $ 2.144.444,56 (two million, onehundred and fourty four thousand, four hundred and forty four United StateDollars and fifty six cents) ("the USD Debt') and shall continue

Condition Precedent:the obligation of Parties under this Restructuring Agreement aresubject to the Lender's satisfaction in full of the Borrower'sperformance in full, or waiver by the Lender, of the ConditionPrecedent on or before the Closing Date, failing' which the Lender mayat its discretion determine that this Agreement shall forwith terminateHal 11 dari 31 hal. Put.

Nomor 769 K/Padt.SusPailit/2014without prior notice to the Borrower and the provision herein shallcease to have effect whatsoever and the terms and conditions(including the obligations of the parties thereto) of the Original LoanAgreement shall forwith be in full force and effect an enforceable.Unless otherwise agreed by the Lender and the Borrower, the ClosingDate, shall occur not later than 31 December 2002";Terjemahan resmi oleh Penterjemah Abdul Dialal Chusairi:4.

The manufacture, distribution, marketing, and sale of the products within theteritory of Indonesia;b. and The sale and delivery of the products to the members of the groupindentified in schedule 3 to this agreement, which are located outside the territoryof Indonesia;Pasal 12.1 :For the purpose of this Agreement "Net Sales Price" shall mean the actual invoiceprice of the products sold or otherwise disposed of by the Licensee in arm's lengthcommercial transactions, less:a.

Sales (turnover) tax and/or value added tax, as applicable Unless such itemshave already been included in the invoice;Pasal 12.2:In consideration of the use of Knowhow as meant in subclause 1 (b) of thisAgreement, the Licensee shall anually pay to the Proprietor a sum of two (2) per centof the Net Sales Price of all Products sold by the Licensee (The Royalty);bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya implementasi pengembangan knowhow, teknologi

pada tanggal 03 Juli 2003 Pemohon Banding bersama Friesland Brands B.V.membuat Trademark Lisence Agreement yang mengatur halhal sbb :Pasal 2.1:Pursuant to the terms and conditions of this Agreement, the Proprietor hereby grantsthe Licensee and the Licensee agrees to accept grant of the exclusive tight to usethe Trade Marks during the term of this Agreement in the Republic of Indonesia inconnection with the marketing, distribution, and sale of the producs in the teritoty;Pasal 4.1:The Trade Marks shall

remain the property of the Proprietor under all circumstances.The Lisencee shall at the times recognize the validity of the Trade Marks and shallnot in any way challenge the Proprietor's ownership of, or its right to the TradeMarks,Pasal 10.1 :In consideration of the Trade Marks lisenced by the Proprietor pursuant to thisAgreement, the Licensee shall pay to the Proprietor a royalty of two (2) per cent ofthe Net Sales Price of the Products sold or otherwise disposed of by the Licensee innormal bonafide

commercial transactions;Pasal 10.2 :For the purpose of the previous subclause, the Net Sales Price shall be calculatedby substracting:Sales discounts, including sales allowance;Sales returns, and;Sales (turnover) tax and/or value added tax, as applicable;From the sales price of all products sold by the Licensee as invoiced by the Licenseeto its buyers;bahwa Terbanding menyatakan bahwa tidak ada penjelasan atau data yang dapatmembuktikan adanya kepemilikan trademark baik secara legal maupun ekonomisehubungan

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

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

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

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

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

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

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

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

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

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

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.

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

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

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

If at such tins Fhis Breves pat to be the casean iBeclal allocation procedures Tespecling Blank OperatingCosta vill ba adopted as may be acpreoriate,8.02 The charges provideda i EAGP In Section 6.01 shall be asneciFladSaparately :B ty for eaeh sales Conteack and acaject ta separateCash calls and dabit . notes by Plant Operater and Paid SyProducers in acesrdance with che Acounting Preceduce,Such charges and Payments, shall ba Susject!

CallsA, * .From time to time, as necessaty, Plant Operator shall cash Call. from Producers; and Products shall pay or cause te beHalaman 36 dari 60 halaman Putusan Nomor 1427/B/PK/PJK/2017Paid o Plant Operates in G3 dollars their respectlveshares, separately determined as Provided im Section 4.01 ofthe Agreement, of Projected net cash Fequirements For eachof:(a) Plant Operating Cases; and(5) the easts ef Currently Funded Capital Projectsfor a calendar senth SF Prt thereof, as get ferth in suchCash

Projects shall be Feconcl led a5 quickly agPracticable with such fevised estimates o: determination.Gambar V.

En@ cash call aexetSucceeding the issuance mE the debit AcK feferred to inSection 3 below shall be reduced By =R# ameunt of suchSXcees.To the extent Practicable, Plant Operater shail Places thefunds received Pursuant t> cash calle in iaterestearningSCceunes; all interes earned Ehereaon shall be credited esPlant Cperating Coses and netice af SUCH amounts ahall Bedelivered ta the Producers,Gambar VI.

To the extent that funds are then held inthe Badak Payment 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 Podok Payment Account the amount of such invoice,Porsuant to procedures to be agreed upon pursuant te Section 6.2,62 Portamina and the Contrastors shall agree with the Liquefaction Company on appropriate procedures for the payment of funds10poyalde to

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...