., milk enriched in vitamins ormineral salts), small quantities of stabilising agents which serve tomaintain the natural consistency of the e product during transport inliquid state (disodium phosphate, trisodium citrate and calcium choride,for instance) as vell as very small quantities of antioxidants or vitaminsnot normany found in the product.

Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder

Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g., butyricfats) by another substances ;Berdasarkan Explanatory Notes to The HarmonizedHal. 13 dari 22 hal. Put.

Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak, asalkanAlas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harus diklasifikasi padaPos 64.01.7. bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan Waterproof footwear with outersol luar dan bagian atas dari soles and uppers of rubber or ofkaret atau dari plastik, plastics, the uppers of which arebagian atasnya tidak

Mengandung amoksisilin (INN)atau garamnya Mengandung ampisilin (INN) ataugaramnya Lainlain Mengandung antibiotika lainnya Mengandung hormon atau produklainnya dari pos 29.37 tetapi tidakmengandung antibiotika: Mengandung insulin Lainlain Mengandung alkaloida atauturunannya tetapi tidak mengandunghormon atau produk lainnya dari pos29.37 atau antibiotika: Mengandung kinin dan garamnya Lainlain Lainlain Medicaments (excludinggoods of heading 30.02, 30.05or 30.06) consisting of two ormore constituents which

of thatParty, provided that that Party has the rights to exploit such waters, seabed and beneath the seabedin accordance with international law,Products of sea fishing and other marine products taken from the high seas by vessels registeredwith a Party or entitled to fly the flag of that Party,Products processed and/or made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above,Articles collected there which

., milk enriched in vitamins ormineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also containsmall quantities chemicals (e.g., sodiumbicarbonate) necessary for their processing,product in the form of powder

Thus heading 19.01 includes, for example(1)Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) haveHal. 11 dari 21 hal. Put.

., milk enriched in vitaminor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the producy during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quatities of antioxidants or vitamins not normaly found in the product. Certain ofthese products may also cortain small quantities chemical (e.g.

Thus heading 19.01 includes, for example;(1) Preparations in powder or liquid from used as infant food fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00

orangHalaman 13 dari 20 Halaman Putusan No.74/Pid.B/2021/PN MIlorangnya, atau kekayaannya, terancam rugi besar dalam waktu dekat denganmemperhatikan usia, jenis kelamin dan kedudukan orang yang bersangkutan;Menimbang, bahwa Black law dictionary memadupadankan arti paksaandengan compulsary atau coercion yang dalam pada kasus pidana memiliki artisebagai suatu hal yang mendorong orang secara kuat karena kekhawatiranpasti tertimpa atau akan segera tertimpa dengan kematian atau luka serius Thecompulsion which

Atau pada kasus Wake Development Co VS O'Leary, 118Cal.App. 131, 4 P.2d 802, 803 diartikan dengan meminta orang lain membayardi luar kemauannya dengan melakukan ancaman menggunakan kekuasaanyang dimilikinya rendering payment involuntary, there must be some actual orthreatened exercise of power possessed, or Supposedly possessed, by payeeover payer's person or property, from which payer has no means of immediaterelief except by advancing money (vide Henry Campbell Black, Blacks LawDictionary, Revised

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.

Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or for dieticpurposes and consisting of milk to which secondary ingredients (e.g.

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.

No. 102/B/PK/PJK/2010(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances ;Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikanHS 1901.10.29.00 apabila : Makanan olahan

., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchoride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product.

Thus heading 19.01 includes, forexample :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added;(2) Milk preparations obtained by replacing one or more constituentsof milk (e.g., butyric fats) by another substances";Berdasarkan Explanatory Notes to the Harmonized System tersebut diatas, sangat jelas ditentukan bahwa suatu. produk dapatdiklasifikasikan HS 1901.10.29.00,

., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidantsor vitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing; product in theform of powder

Preparations in powder or liquid from usedas infant food or for dietetic, purpose andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added ;(2).

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normaly found in theproduct.

Thus heading 19.01 includes, for example :1) Preparations in powder or liquid from used as infant food or fordietic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added.2) Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifikasikan HS 1901.10.29.00 apabila

CRN. 18014801,which my brother was handling, amount to send to Supplier account in Brazil. On 7" of March2018, my financial person received another email from my brother inBrazil(f.giamminola@groupltg.com), to request to remit the money into the followingIndonesia account:Account : L TRADE PTE LTD Bank Address: KCP Saharjo Branch Jakarta JI.Prof.Dr.Supomo SH No.32 JakartaSelatan.6.

The total amount is USD126,801.91(approx. 994,773), that is also the total loss ofthe case.& On 19" March 2018, we communicate through phone and started discussing aboutthe transaction because the supplier in Brazil did not receive the money which I remitted, andfinally we discovered that the email sent on 12" of March 2018 was fake, there is one letterwas changed. And VTC3 stated that his computer was hacked by hacker and sent the wronginstruction. So J think we were deceived.

The statement am about to make is true to the best of my knowledgeand belief and make it knowing that if I willfully state anything which I know to be false or do not believe to bg true, I maybe liable to prosecution for a criminal offence.Witnessed by auInterpreted byI am the abovestated person. I was born in Italy, would like to make a furtherstatement to correct the bank account which remitted and taken by DPC 19632.2.

a member of adiplomatic or consular mission of one of the two States in the other State orin a third State and who is a national of the sending State, shall be deemedto be a resident of the sending State if he is submitted therein to the sameobligations in respect of taxes on income as are residents of that State.Article 11.Interest arising in one of the two States and paid to a resident of the otherState may be taxed in that other State.However, such interest may also be taxed in the State in which

Bahwa berdasarkan ketentuan Pasal 11 P3B IndonesiaBelanda, antara laindiatur sebagai berikut:Ayat (2)Such interest may also be taxed in the State in which it arises andaccording 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 not exceed10 per cent of the gross amount of the interest.Bunga tersebut dapat juga dikenakan pajak di Negara dimana bungatersebut berasal (Indonesia) dan sesuai dengan perundangundanganNegara tersebut

istilah beneficial owner tersebutdimaksudkan untuk mencegah pihak yang tidak berhak untukmemanfaatkan fasilitas P3B antar negara;Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut:I Interest arising in a Contracting State and paid to a resident of theother Contracting State may be taxed in that other State.2 However, subject to the provisions of paragraph 3, such interest mayalso be taxed in the Contracting State in which

For these reasons, the report from the Committee on FiscalAffairs entitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, it has as apractical matter, very narrow powers which render it, in relation to theincome concerned, a mere fiduciary or administrator acting on account ofthe interested parties".Bahwa mengacu kepada isi paragraf 10 tersebut, dapat disampaikan halhalsebagai

However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the BeneficialOwner of the interst is a resident of the other State, the tax socharged shall not exceed 10 percent of the gross amount of theinterest;bahwa Terjemahan Pasal 11 tersebut adalah sebagai berikut:a. Bunga yang timbul di salah satu Negara dan dibayarkan kepadapenduduk Negara lainnya dapat dikenakan pajak di Negaralainnya;b.

diterapkan apabilaterpenuhi persyaratan bahwa Dupoer Finance BV merupakanBeneficial Owner dari penghasilan bunga yang diterimanya;Ketentuan Pasal 11 P3B Indonesia Belanda mengatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyisebagai berikut:a.Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other state;However, subject to the provisions of paragraph 3, such interestmay also be tmed in the Contracting State ini which

Putusan Nomor 855/B/PK/PJK/20158)such cases, the factual circumstance of each individual case areof crucial importance,which make it difficult to provide moreprecise description;e the meaning of the term "benefical owner" in international taxlaw is strongly determined by factual cirmstances. It is thereforenot possible to give further meaning to this term in a generalmanner.

Bahwa Pasal 12 Ayat 1, Ayat 2 dan Ayat 3 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Jepangmenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the other theContracting State may be taxed in that other Contracting State.2 However, such royalties may also be taxed in the Contracting State in which theyarise, and according to the laws of that Contracting State, but if the recipient is thebeneficial owner of

Bahwa Pasal 12 Ayat 1, Ayat 2, Ayat 3 dan Ayat 4 Perjanjian Penghindaran PajakBerganda antara Pemerintah Republik Indonesia dengan Pemerintah Singapuramenyebutkan sebagai berikut :1 Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.2 However, such royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but if the recipient is the beneficial owner of theroyalties, the tax

(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).9.

However, such interst may also be taxed in the State in which itarises according to the laws of that State, but if the beneficialHalaman 8 dari 38 halaman.

diterapkanapabila terpenuhi persyaratan bahwa Dupoer FinanceBV merupakan beneficial owner dari penghasilan bungayang diterimanya.3) Ketentuan Pasal 11 P3B Indonesia Belanda mengatur mengenaipemajakan atas penghasilan bunga, yang redaksinya berbunyisebagai berikut:a.Interest arising in a Contracting State and paid to a resident ofthe other Contracting State may be taxed in that other state;However, subject to the provisions of paragraph 3, suchinterest may also be tmed in the Contracting State ini which

Putusan Nomor 1150/B/PK/Pjk/20158)circumstance of each individual case are of crucialimportance,which make it difficult to provide moreprecise description.e the meaning of the term "benefical owner" ininternational tax law is strongly determined by factualcirmstances.

., milk enriched in vitaminsor mineral salts), smal quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.

Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.