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Register : 23-04-2012 — Putus : 11-02-2013 — Upload : 10-04-2014
Putusan PN JAKARTA SELATAN Nomor 247/Pdt.G/2012/PN.Jkt.Sel.
Tanggal 11 Februari 2013 — KIM TAE SIK, L a w a n : KOESTOMO HASAN, SEON JAE HO, JSK INTERNATIONAL CO,Ltd, MONTIS WORLDWIDE CO,Ltd, SUPARMAN HASYIM, Sarjana Hukum, KEMENTRIAN HUKUM DAN HAK AZASI NANUSIA dalam hal ini DIREKTORAT JENDERAL ADMINISTRASI HUKUM UMUM,
12181
  • Subject to the terms and conditions in thisAgreement, the Company shall issue to the Investor, and theInvestor shall subscribe from the Company, the Subscription Sharessuch that the Investor will hold forty percent (40%) of the total issuedand paid up Shares of the Company on a fullydiluted basis on theClosing Date.Terjemahan dalam Bahasa Indonesia:2.1. Pengambilan Saham.
    The Subscription Price shall be paid...., to a bankaccount designated by the Company in the following installments:(a) USD 660,000 shall be paid as first scheduled payment (the FirstScheduled Payment) on the Execution Date;(b) USD 660,000 shall be paid as second scheduled payment (theSecond Scheduled Payment) upon the Companys receipt ofBKPM approval as set forth in Section 5.1(f); and(c) USD 3,080,000 shall be paid as last scheduled payment (the LastScheduled Payment) upon the satisfaction of of
    The Company shall use the proceeds from theissuance of the Subscription Shares to repay the preexisting loansentended by Hyundai Mercahant Marine Co., Ltd. to the Company andlisted in Apendix 1 hereto (the PreExisting Loans) in the followingmanner. Immediately upon receiving the First Scheduled Payment, theCompany shall apply a part of the proceeds of the the First ScheduledPayment to repay the 5", 6!"
    Subject to the terms and conditions in thisAgreement, the Company shall issue to the Investor, and theInvestor shall subscribe from the Company, the SubscriptionShares such that the Investor will hold forty percent (40%) of thetotal issued and paid up Shares of the Company on a fullydilutedbasis on the Closing Date.Terjemahan dalam Bahasa Indonesia:Pasal 2 Pengambilan Bagian Saham.2:1:Pengambilan Saham.
    The Subscription Price shall be paid...., to a bankaccount designated by the Company in the following instalments:a.USD 660,000 shall be paid as first scheduled payment (the FirstScheduled Payment) on the Execution Date.91.b. USD 660,000 shall be paid as second scheduled payment (theSecond Scheduled Payment) upon the Companys receipt ofBKPM approval as set forth in Section5.1f; andc.
Register : 06-05-2011 — Putus : 05-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor Put.43131/PP/M.XIII/13/2013
Tanggal 5 Februari 2013 — Pemohon Banding dan Terbanding
16590
  • 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
Putus : 06-09-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1592 B/PK/PJK/2017
Tanggal 6 September 2017 — PT. NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK,
20063 Berkekuatan Hukum Tetap
  • Final settlement for any delivery ofConcentrates shall be made by the owing party to the other partyon the third Business Day after presentation of the final invoicewhich shall be prepared by Seller promptly after all datanecessary to determine the final settlement is available andpresented to Buyer.
    Weighing, sampling, samplepreparation and determination of moisture content ofConcentrates shall be conducted by Buyer promptly after receiptof Concentrates. All weighing, lotting, sampling, samplepreparation and determination of moisture content ofConcentrates shall be done at Buyer's smelter in accordance withBuyers standard practice procedures in accordance withaccepted industry standard and with reliable modern equipmentand shall be final for settlement purposes.
    Seller, at its soleexpense, shall have the right to be present and/or represented atthe weighing, sampling, sample preparation and determination ofmoisture content. Failure to be present and/or represented at anyweighing, sampling, sample preparation and moisturedetermination shall be deemed to be a waiver of the right only insuch instance;10.2 Sample Lot. A sample lot of Concentrates shall be approximatelyfive hundred (500) Wet Metric Tonnes.
    When thedifference between the Assay results of the parties for copper,gold and silver is within the splitting limits designated below, theexact mean of the Assays shall be the settlement Assay. In casethe variation between the parties Assays exceeds the splittinglimits designated below, an umpire shall be selected in rotationfrom 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 nothigher or lower than the original Assays.
Register : 08-10-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52140/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
12831
  • E131300016720123 tanggal 22 Juni 2013, kedapatan bahwa tanda tanganyang tertera pada form E dimaksud berbeda dengan Specimen Signatures ofOfficials Authorized to Issue Certificate of Origin of The People's Republic ofChina" dari Hebei EntryExit Inspection And Quarantine Bereau Of ThePeople's Republic Of China berbeda dengan yang tertera di Form E.bahwa berdasarkan Revised Operational Certification Procedures For TheRules Of Origin Of The AseanChina Free Trade Area, disebutkan:Rule 7 (a)The Issuing Authorities shall
    ) The application and the Certificate of Origin(Form E) are duly completed in accordance with the requirements as definedin the overleaf notes of the Certificate of Origin (Form E), and signed by theauthorised signatory.bahwa berdasarkan Revised Operational Certification Procedures for TheRules of Origin of The AseanChina Free Trade Area, disebutkan :Rule 8 (f)In cases where a Certificate of Origin (Form E) is not accepted, as stated inparagraph (e), the Customs Authority of the importing Party shall
    The clarification shall be detailed and exhaustive inaddressing the grounds for denial of preferential treatment raised by theimporting Party.bahwa ketentuan yang mengatur tentang Penetapan Tarif Bea Masuk DalamRangka ASEANChina Free Trade Area (ACFTA) adalah Peraturan MenteriKeuangan Nomor 117/PMK.011/2012 tanggal 10 Juli 2012.
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1831 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK
22588 Berkekuatan Hukum Tetap
  • 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 tothe government the income tax including the final tax on profits after taxdeduction imposed on it pursuant to the income tax law and itsimplementing regulations.
    Linat pula Seksi V angka 1.2 (r) PSCPemohon Peninjauan Kembali yang menyatakan bahwa:The CONTRACTOR shall severally pay to the Government of theRepublic of Indonesia the Income Tax including the final tax on profits aftertax deduction imposed on it pursuant to the Indonesian Income Tax Lawand its implementing regulations.
    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;Halaman 56 dari 68 halaman Putusan Nomor 1831/B/PK/PJK/201726.1.2.
    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...;(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.
Register : 17-07-2023 — Putus : 04-09-2023 — Upload : 07-11-2023
Putusan PN BEKASI Nomor 280/Pid.B/2023/PN Bks
Tanggal 4 September 2023 — Penuntut Umum:
NI MADE WARDANI,SH
Terdakwa:
YOGI ADRIANTO Als. YOGI
130
  • 1 (satu) buah Shall warna hitam.

Dikembalikan kepada saksi korban Ari Saputra;

6. Membebankan kepada Terdakwa tersebut membayar biaya perkara masing masing sejumlah Rp. 5.000,- (Lima ribu rupiah);

Register : 09-04-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50675/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
13339
  • disahkan dengan Keputusan Presiden Republik Indonesia Nomor 48Tahun 2004 tentang Pengesahan Framework Agreement On Comprehensive Economic CoOperation Between The Association Of South East Asian Nation And The Peoples OfChina (Persetujuan Kerangka Kerja Mengenai Kerjasanna Ekonomi Menyeluruh AntaraNegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan Republik RakyatChina);Menimbangbahwa berdasarkan Rules of Origin Rule 8 disebutkan tentang Direct Consignmentdisebutkan bahwa :The following shall
    the products have not entered into trade or consumption there;iii) the products have not undergone any operation there other than unloadingand reloading or any operation required to keep them in good condition.bahwa berdasarkan Revised OCP For the Rules of Origin of the ASEANCHINA FREETRADE AREA Rule 21 disebutkan bahwaFor the purpose of implementing Rule 8(c) of the Rules of Origin for the ACFTA, wheretransportation is effected through the territory of one or more nonACFTA Parties, thefollowing shall
Putus : 18-05-2016 — Upload : 30-09-2016
Putusan MAHKAMAH AGUNG Nomor 26 PK/Pdt.Sus-Arbt/2016
Tanggal 18 Mei 2016 — 1. ASTRO NUSANTARA INTERNATIONAL B.V, DKK VS 1. PT AYUNDA PRIMA MITRA, DKK
13701816 Berkekuatan Hukum Tetap
  • The tribunal order that interest on the Respondents to pay to theClaimants as specified in paragraph 3 (C) above, shall run from theTribunals order dated 6 October 2009 at rate of 5,33% per annumpursuant to Section 20 of the International Arbitration Act (Cap 143A);Terjemahan resmi dalam Bahasa Indonesia:a.
    R71 and R2 shall jointly and severally indemnity Ci and 02 for the benefitof 06, 07 and C8 in respect of any further losses which may be sufferedby 06, 07 and 08 by reason of the breach of R1 and R2 of clause 17.6 ofthe SSA, including such liability as the Respondents may establishagainst 06, O7 or in the Indonesian proceedings or any replacementproceedings in so far as they relate to the joint venture agreement;R17 shall not by itself or through any company or person commence orpursue further or
    Rule 29.1 provides that unless the parties have agreed otherwise (whichthey have not), "the tribunal shall determine in the award the apportionmentof the costs of the arbitration among the parties";16.Having regard to the fact that the Claimants have wholly or largelysucceeded at each stage of the reference, the Tribunal conclude that theRespondents should pay the whole of the costs of the arbitration;Legal costs17.
    Rule 31.1 provides that the tribunal shall have the authority to order in itsaward that all or part of the legal or other costs of a party (apart form thecosts of the arbitration) be paid by the other party As before the Tribunalconsiders that it should assess those costs now than refer the matter to theRegistrar for taxation;18. The Claimants claim legal cost of 872,250 and S$3,522,522 anddisbursments of 32,224, S$63, 228 and S$35, 547 as particularised inSections 1 and 3 of Annex V.
    Thearbitration proceedings, including the making of an award, shall takeplace at the Singapore International Arbitration Centre and the awardof arbitrators shall be final and binding upon the Parties....Terjemahan resminya:Prosedur Penyelesaian Perkara.
Putus : 16-08-2017 — Upload : 02-11-2017
Putusan MAHKAMAH AGUNG Nomor 1499 B/PK/PJK/2017
Tanggal 16 Agustus 2017 — PT NEWMONT NUSA TENGGARA VS DIREKTUR JENDERAL PAJAK
20376 Berkekuatan Hukum Tetap
  • 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.
Register : 21-07-2017 — Putus : 29-08-2017 — Upload : 01-11-2017
Putusan MAHKAMAH AGUNG Nomor 1465 B/PK/PJK/2017
Tanggal 29 Agustus 2017 — DIREKTUR JENDERAL BEA DAN CUKAI VS PT. AICA INDONESIA;
4431 Berkekuatan Hukum Tetap
  • Akan tetapi, tidak memberi tanda (Vv) pada kotak"Third Country Invoicing" tidak menyebabkan SKA (COO)menjadi tidak sah;Bahwa berdasarkan Rule 12 appendix 1 dari Annex 3AKFTA tentang OCP, "Where the origin of a good is not indoubt, the discovery of minor discrepancies, between thestatements made in a Certificate of Origin and those madein the documents submitted to the customs authority of theimporting Party for the purpose of carrying out theformalities for importing the good shall not ipso factoinvalidate
    Otoritas Kepabeanan Indonesia Tidak Memberikan CatatanPenolakan (Memberikan tanda pada box 4) dan TidakMengembalikan Form AK ke Otoritas Korea.1.Appendix 1 dari Annex 3 AKFTA mengenai OCP For theRules of Origin, mengatur sebagai berikut:Rule 5 Nomor 6 : In cases where a Certificate of Origin isrejected by the customs authority of the importing Party, thesubject Certificate of Origin shall be marked accordingly inbox 4 and the original Certificate of Origin shall be returnedto the issuing authority
    The issuing authority shall beduly notified of the grounds for the denial of preferential tarifftreatment.Halaman 12 dari 17 halaman. Putusan Nomor 1465/B/PK/PJK/201 7Rule 5 Nomor 7 : In cases where a Certificate of Origin isnot accepted, as stated in paragraph 6, the customsauthority of the importing Party, as it deems fit, shouldaccept the clarifications made by the issuing authority toaccept the Certificate of Origin and reinstate the preferentialtariff treatment.
Register : 23-10-2013 — Putus : 05-11-2014 — Upload : 31-03-2016
Putusan PENGADILAN PAJAK Nomor Put-56870/PP/M.XVIIA/19/2014
Tanggal 5 Nopember 2014 — Pemohon Banding dan Terbanding
15848
  • On Comprehensive Economic CoOperation BetweenAssociation Of South East Asian Nation And The Peoples Republic Of China (ProtKedua Untuk Mengubah Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin 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 tcoriginating and eligible for preferential concessions if they conform to the orrequirements 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 eligible utRule 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
Putus : 04-10-2010 — Upload : 24-06-2016
Putusan PN JAKARTA PUSAT Nomor 42/PAILIT-KEBERATAN/2010/PN.NIAGA.JKT.PST
Tanggal 4 Oktober 2010 — PT. BALI TURTLE ISLAND EVELOPMENT (PT. BTID) >< PENTA OCEAN CONTRUCTION Co. Ltd, DKK
622355
  • The Parties agree that once conditions conducive tocontinuation exist, and provided BTID wshes so to continue theProject, POC shall complete the Contract Works, until all phasesof work provided in the Contract are completed and secured,as contemplated in the Contract, upon terms and conditions(including the payment schedule of the above figures) to befinalized by the Parties at such time, which terms and conditionsshall be as nearly approximate those of the original contract aseconomic, political
    However if until 18 November 2000, BTID still have not resumedthe Project, the Parties shall discuss and agree on the furtherextension of suspension period, or termination of the Contracton terms and conditions acceptable to both parties ; Terjemahan adalah sebagai berikut : Selanjutnya para pihak juga menyetujui bahwa jumlah diatasdianggap benar dan DAPAT DIBAYAR dengan persyaratanesr HRG RF aerscsecnecacrs cemeteries ener ECR1) Para pihak telah menyetujui bahve kontrak diasumsikan untukditunda
Register : 22-03-2011 — Putus : 13-12-2011 — Upload : 29-03-2014
Putusan PN JAKARTA SELATAN Nomor 180/ PDT.G/ 2011 / PN. JKT SEL
Tanggal 13 Desember 2011 —
18131984
  • 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
Register : 13-10-2014 — Putus : 02-04-2015 — Upload : 18-08-2015
Putusan PN JAKARTA UTARA Nomor 413/Pdt.G/2014/PN.JKT.UTR.
Tanggal 2 April 2015 —
12858
  • immediately terminate, anda The Franchisee shall immediately cease to operator the Outlets underthe System .....2 The Franchisee shall immediately and permanently cease to use, in anymanner whatsoever, any trade secrets, confidential methds, procedures,and techniques associated with the System in the Territory or elsewhere ...
    be governed and construed in all respects inaccordance with Singapore law and the parties irrevocably agreethat the courts of Singapore shall have exclusivejurisdiction in respect of any dispute, suit, action or proceedings(including applications for injunctive or other temporary reliefs )which may arise out of or in connection with this Agreement(Proceedings).
    CHARLES MAHENDRAN, mengingatdasar dan alasan sebagai berikut :1 Berdasarkan ketentuan Pasal 40 ayat (1) danayat (2) Perjanjian Waralaba maka:(1) All notices which are required to be given under thisAgreement shall be in writing and shall be sent to theaddress of the recipient set out on the front page of thisAgreement or such other address as the recipient maydesignate by notice given in accordance with this clause 40.Any such notice may be delivered personally or by prepaidletter, facsimile or electronic
    Putusan Nomor 413/Pdt.G/2014/PN Jkt.Utr(d) by electronic mail transmission twenty four (24) hoursafter transmission if sent to the correct electronic mailaddress.(2) All notices sent pursuant to clause 40(1) shall be attention tothe following designated personnel:Franchisor Franchise ManagerFranchisee Mr.
    be governed and construed in all respects inaccordance with Singapore law and the parties irrevocably agree thatthe courts of Singapore shall have exclusive jurisdiction in respect ofany dispute, suit, action or proceedings (including applications forinjunctive or other temporary reliefs) which may arise out of or inconnection with this Agreement (Proceedings).
Register : 24-04-2013 — Putus : 25-02-2014 — Upload : 29-09-2014
Putusan PENGADILAN PAJAK Nomor Put.50669/PP/M.IXA/19/2014
Tanggal 25 Februari 2014 — Pemohon Banding dan Terbanding
11022
  • Presiden Republik Indonesia Nomor 37 Tahun 2011, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule ofOrigin (ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rincidalam Revised Operational Certification Procedures For The Rules Of Origin Of TheAseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp) ForThe Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan TheIssuing Authorities shall
    Certificateof Origin (Form E), and signed by the authorised signatory;b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;c) The other statements of the Certificate of Origin (Form E) correspond to supportingdocumentary evidence submitted;d) Description, quantity and weight of products, marks and number of packages,Menimbangnumber and kinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall
Register : 19-08-2013 — Putus : 12-06-2014 — Upload : 30-06-2015
Putusan PENGADILAN PAJAK Nomor Put-53050/PP/M.XVIIA/19/2014
Tanggal 12 Juni 2014 — Pemohon Banding dan Terbanding
12224
  • Economic CoOperation Between The Association Of SouthEast Asian Nation And The Peoples Republic Of China (Protokol KeduaUntuk Mengubah Persetujuan Perdagangan Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat China), yaitu pada Annex 3 "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
    bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which are wholly obtained or produced as set out and defined inRule 3; orProducts not wholly produced or obtained provided that the said products areeligible under 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
Register : 21-11-2011 — Putus : 27-05-2013 — Upload : 27-11-2013
Putusan PENGADILAN PAJAK Nomor Put. 45135/PP/M.VIII/16/2013
Tanggal 27 Mei 2013 — Pemohon Banding dan Terbanding
11630
  • Not later than Desember in eAgreeement, the parties shall agree an annual fee to apply for tlparties reasonable estimate of the amount of services to provided dIn addition to the fixed fee specified above , or agreed on an annshall also pay alloutof pocket disbursements and the third providing the Services to the Company, to the extend that KI invoiced directly to the Company.bahwa Management Administrative and Technical Services Agr(KMCOS) dengan Pemohon Banding (Perusahaan) diketahui balmemberikan
    hak untudan untuk menutup permintaan untuk menghentikan penggunaardalam usahanya diwilayah tersebut;bahwa selanjutnya dalam angka 4.1 perjanjian Oiltools Licens:(Licensor) dan PT XXX dahulu PT KMC Oiltools (Licensee)granted herein, the Licensee hereby agrees to pay to the licensor ain Schedule 1 of Licensees Gross Revenues from its business as sbahwa selanjutnya dalam angka 4 Schedule 1 perjanjian tersebutRoyalty Rate : 3 Per Cent (3%), except for the right to manufaPatent, in which case the rate shall
Putus : 08-11-2017 — Upload : 28-12-2017
Putusan MAHKAMAH AGUNG Nomor 1828 B/PK/PJK/2017
Tanggal 8 Nopember 2017 — BUT. CNOOC SES, LTD VS DIREKTUR JENDERAL PAJAK
273230 Berkekuatan Hukum Tetap
  • In theevent that, subsequently, any portion of CONTRACTOR's participating interestin this CONTRACT becomes subject to a Tax Treaty, all of the percentagesappearing in section VI of this CONTRACT as applicable to the portions ofCONTRACTOR and BPMIGAS so affected by a Tax Treaty shall be revised inorder to maintain the same net income aftertax for all CONTRACTOR'Sparticipating interest in this CONTRACT.
    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.
    Berikut adalah kutipan butir 4 huruf (c)Protocol Tax Treaty Indonesia Malaysia (Bukti PK11):In connection with Article 7 "Business profits", nothing in this Article shallprevent either Contracting State from imposing, apart from the corporateincome tax, a branch profits tax on the after tax profits of the permanentestablishment, provided that the tax so imposed shall not exceed 12.5% ofsuch amount.
    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.....
Putus : 26-07-2012 — Upload : 12-08-2014
Putusan MAHKAMAH AGUNG Nomor 2014 K/Pdt/2011
Tanggal 26 Juli 2012 — PT. MEDCOPAPUA INDUSTRI LESTARI VS PT.PANCARAN HALUAN SAMUDERA
146109 Berkekuatan Hukum Tetap
  • Didalam NYPE 93 tersebut memberikan tanggung jawab baik terhadapyang memberi sewa/pemilik kapal dan penyewa, yang mana disebutkandidalam poin 6 dan 7 peraturan tersebut yaitu:6.Owners ProvideThe Owner shall provide and pay insurance of the vessel, except as otherwiseprovided, and for all provision, cabin, deck, engine room and other necessarystores, including boiler water, shall pay for wages, consular shipping anddischarging fees of the crew and charges for port services pertaining to thecrew, shall
    Furnigation orderedbecause of illness of the crew shall be for the owners account. Fumigationordered because of cargoes carried or port visited while the vessel isemployed under this charters party shall be for the Cherters account.
    All otherfumigations shall be for the Charters account after the vessel gas been oncharter for a contyinous perod of six month or moreThe Charters shall provide and pay for necessary dunnage and also any extrafitting requisite for a special trade or unusual cargo, but the Owners shallballowthem the use of any dunnage already aboard the vessel.
    Prior to redelivery theCharterers shall remove their dunnage and fittings at their cost and in theirtime;Sedangkan berdasarkan atas aturan tersebut bagi Penyewa kapal memilikikewajiban untuk menyediakan sebagai berikut:a.
    All bunkers used by theVessel while off hire shall be for the Owners account. In the event of theVessel being driven into port or to abchorage trough stressof wheather, tradingto shallow harbors or to rivers or ports with bars, any detention of the vesseland/or expenses resulting from such detention shall be for the charterersaccount.
Register : 28-05-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52153/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
10923
  • Klasifikasi Barangbahwa berdasarkan Sub Heading Explanatory Notes, Sub heading 1507.10disebutkan:Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consideredas crude if they have undergone no processing other than decantation,centrifugation or filtration, provided that, in order to separate the oils fromsolid particles only mechanical force, such as gravity, pressure or centrifugalforce, has been employed, excluding any adsorption filtering process,fractionation or any other physical
    If obtained byextraction an oil shall continue to be considered as crude, provided it hasundergone no change in colour, odour or taste when compared with thecorresponding oil obtained by pressure.bahwa berdasarkan BTKI 2012, pos tarif 15.12, susunan possubpos nyaadalah sebagai berikut :15.12 Minyak biji bunga matahari, safflower atau Sunflowerseed, safflowebiji kapas dan fraksinya, dimurnikan oil and fractions thereof,maupun tidak, tetapi tidak dimodifikasi refined, but not chemicalsecara kimia.