dengan cara semacamitu;Pos 64.01 tidak mempertimbangkan apakah bagian upper berlubang atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 7.1 di atas, harusdiklasifikasi pada Pos 64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol Waterproof footwear with outer solesluar dan bagian atas dari karet and uppers of rubber or of plastics,atau dari plastik, bagian atasnya the uppers of which

is subjected to the same taxationtreatment as income from shares by the laws of the State of which the companymaking the distribution is a resident.Ketentuan ini secara substansial mengatur bahwa definisi dividen adalah:35.e Penghasilan atas kepemilikan saham dari laba (income from sharesparticipating in profits); dane Penghasilan dari kepemilikan perusahaan yang dikenai pajak yang sama denganpengenaan pajak atas penghasilan dari saham berdasarkan hukum negara tempatperusahaan yang membayar dividen

terdaftar sebagai subjek pajak (incomefrom other corporate rights which is subjected to the same taxation treatment asincome from shares by the laws of the State of which the company making thedistribution is a resident).Oleh karena itu, definisi dividen menurut Pasal 10 (3) Tax Treaty mencakup setiapjenis penghasilan yang perlakuan Pajak Penghasilannya sama dengan penghasilankarena kepemilikan saham dari laba (dividen).

Berikut Pemohon Peninjauan Kembali kutipkan ketentuan dalam TaxTreaty, sehubungan dengan pembayaran dividen, yang terkait dengan istilahBeneficial Owner (Article 10 (1) dan (2) Tax Treaty).Article 10 (1) Tax TreatyDividends paid by a company which is a resident of a Contracting State to aresident of the other Contracting State may be taxed in that other State.Article 10 (1) Tax TreatyHowever, such dividends may also be taxed in the Contracting State of which thecompany paying the dividends is a resident

and according to the laws of that State,but if the recipient is the beneficial owner of the dividends, the tax so charged shallnot exceed:i 15 percent of the gross amount of the dividends if the company paying thedividends engages in an industrial undertaking ;ii 20 percent of the gross amount of the dividends in other cases.This paragraph shall not affect the taxation of the company in respect of the profitsout of which the dividends are paid.Bahwa berdasarkan ketentuan ini, dividen yang dibayar

Itmakes plain that the State of source is not obliged to give up taxing right overdividend income merely because that income was immediately received by resident ofa State with which the State of source had conclude a convention. ....Berdasarkan Commentary tersebut, secara jelas diterangkan bahwa istilah beneficialowner sematamata untuk mengklarifikasi arti kata dibayar ... kepada Wajib Pajak(resident).

In Exceptionalcases where the Certificate of Origin (Form E) has not been issued by thetime of Shipment or no later than three (3) days from the date ofShipment, at the request of the exporter, the Certificate of Origin (FormE) shall he issued retroactively in accordance with the domestic laws,regulations and administrative rules of the exporting Party within twelve(12) month from the date of shipment, in which case it is necessary toindicate "ISSUED RETROACTIVELY" in Box 13.

DA007with characteristic odorof this productC20H3202, % > 40.0 41.9 CAHB/DA008Arochidonic Acidmg KOH/g < 1.0 0.1 CAHB/DAO10Acid Valuemeq/kg < 2.0 0.03 CAHB/DAO10Peroxide Valuebahwa sesuai MSDS, antara lain menyatakan :Name : Arachidonic Acid Oil (> 40%)Product Number : AOG40Appearance : Golden yellow oilPhysical constants : SolidBoiling Point : Not availableMolecular Formula) : C20H3202Formula Weight : 304,46Density : Not availableFlash Point : >112 degCOther Information : It is the vegetable fungi oil which

Bahwa dalam Pasal 7 ayat (3) Perjanjian Penghindaran Pajak Bergandaantara Indonesia Belanda, biayabiaya aktual yang dikeluarkan untukkepentingan Bentuk Usaha Tetap di Indonesia dapat dikurangkan dalammenentukan laba suatu Bentuk Usaha Tetap;Bahwa di dalam Pasal 7 ayat (3) Perjanjian Penghindaran PajakBerganda antara Indonesia Belanda disebutkan bahwa:In the determination the profits of a permanent establishment, there shallbe allowed as deductions expenses which are incurred for the purposesof the

satuatau kedua Negara yang terikat Persetujuan".Bahwa Article 11 ayat 1 dan ayat 2 PersetujuanAntara Pemerintah Republik Indonesia danPemerintah Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting State".Ayat 2"However, such interest may also be taxed in theContracting State in which

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu

sesuai identifikasi adalah alaskaki tahan air dengan sol luar (outer sole) dan bagian atas (upper)dari plastik, dibuat dengan cara pencetakan melalui penyuntikan(Injection Moulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk,atau proses semacam itu;Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which

Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19 00 Other6401.10.20

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

harusdiklasifikasi pada Pos 64.01.Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01proses semacam itu. 6401.10.00.00Alas kaki tahan air dengan sol luar danbagian atas dari karet atau dari plastik,bagian atasnya tidak dipasang pada soldan tidak dirakit dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atauAlas kaki dilengkapilogam pelindung jariWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which

., milk enriched in vitamins or mineral salts),small quantities of stabilizing agents which serveto maintain the natural consistency of the productduring transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride,for instance) as well as very small quantities ofanti oxidants or vitamins not normaly found in theHal. 13 dari 20 hal. Put.5.product.

Thus heading 19.01includes, for example:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consistingof milk to which secondary ingredients (e.g.

Cheese and curd" ;The products mentioned at Items (A) to (E) above maycontain, in addition to natural milk constituents(e.g., milk enriched in vitamins or mineral salts),small quantities of stabilizing agents which serveto maintain the natural consistency of the productduring transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride,for instance) as well as very small quantities ofanti oxidants or vitamins not normaly found in theHal. 13 dari 20 hal. Put.5.product.

EU VAT Directive tentang Place of Supply ofGoods dinyatakan bahwa where goods are use dispatched or transported, the place ofsupply shall be deemed to be the place where the goods are located at the time when thesupply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General RulesPlace of Supply of Service dinyatakan bahwa the place of supply of service shall bedeemed to be the place where the supplier has established his business or has a fixedestablishment from which

Bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 8.64.01 Alas kaki tahan air dengan Waterproof footwear withsol luar dan bagian atas outer soles and uppers ofdari karet atau dari plastik, rubber or of plastics, thebagian atasnya tidak uppers of which are neitherdipasang pada sol dan fixed to the sole nortidak dirakit dengan cara assembled by stitching,dijahit, dikeling, dipaku, riveting, nailing, screwing,disekrup, ditusuk atau plugging

EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall be deemed to be theplace where the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from 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 contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder

Thusheading 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) havebeen added;(2) Milk preparations obtained by replacing one ormore constituents of milk (e.g., butyric fats)by another substances";Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwasuatu produk dapat diklasifikasikan HS1901.10.29.00, apabila

Notaris di Jakarta tanggal 13 Oktober 1995 yangditandatangani oleh Termohon pailit 1 untuk keuntungan Pemohon pailit (vide Bukti P2),yang didalam halaman pertamanya secara tegastegas dan tidak dapat disangkal lagimenyatakan:"In consideration of your issuing the Guarantee, we hereby unconditionally andirrevocably undertake to indemnify and reimburse you for whatever amounts you maybe called upon to pay to the Banks under the Guarantee together with any fees,commissions, charges or other expenses which

ongkosongkos dan pengeluaranpengeluaran (termasuk biayabiaya pengacara yang wajar) yang dikeluarkan oleh Pemohonpailit dalam hubungan dengan pelaksanaan atau upaya untuk melaksanakan Contract forUndertaking Guarantee (Indemnity), sebagaimana secara tegastegas dan tidak dapatdisangkal lagi dinyatakan dalam kata selanjutnya Pasal 2 tersebut diatas yaitu sebagaiberikut:"The Guarantor hereby further undertake to indemnify and hold Marubeni harmlessfrom and against any loss, cost, damage, claim or expense which

to Marubeni and it is successorsas a principal debtor and not merely as a surety the prompt payment to Marubeni upon itsdemand, all amounts payable to Marubeni by Polystar under the Indemnity, when the samebecome due (whether at stated maturity, by acceleration or otherwise), together whit allattorney's fees. cost and expenses of collection incurred by Marubeni.The Guarantor hereby further undertake to indemnify and hold Marubeni harmless from andagainst any loss, cost, damage, claim or expense which

Insuch a case the provisions of Article 8 (Business Profits) orArticle 15 (Independent Personal Services) shall apply;Where any amount designated as interest paid to any relatedperson exceeds an amount which would have been paid to anunrelated person, the provisions of this Article shall apply only toso much of the interest as would have been paid to an unrelatedperson.

In such a case the excess payment may be taxed byeach Contracting State according to its own law, including theprovisions of this Convention where applicable;The term "interest" as used in this Convention means incomefrom bonds, debentures, Government securities, notes, or otherevidences of indebtedness, whether or not secured by amortgage or other securities and whether or not carrying a rightto participate in profits, and debtclaims of every kind, as well asall other income which, under the taxation

Putusan Nomor 1376/B/PK/PJK/2016State in which the income has its source, is assimilated toincome from money lent;2.5.

tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut : 64.01Alas kaki tahan air dengan sol luardan bagian atas dari karet atau dariplastik, bagian atasnya tidak dipasangpada sol dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu. 6401.10.00.00Alas kakidilengkapi logampelindung jari Alas kaki lainnya: 6401.92.00.00Menutupi matakaki tetapi tidakWaterproof footwear with outer solesand uppers of rubber or of plastics, theuppers of which

atau tidak,asalkan Alas Kaki dimaksud memenuhi kriteria dimaksud butir 6.1 di atas, harusdiklasifikasi pada Pos 64.01.64.06401.10.00.006401.92.00.006401.99.00.00MenimbangMemperhatikanMengingatBahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut :Alas kaki tahan air dengan sol luar dan Waterproof footwear with outer solebagian atas dari karet atau dari and uppers of rubber or of plastics,Plastik, bagian atasnya tidak dipasang uppers of which

EU VAT Directive tentang Place of Supply of Goods dinyatakanbahwa where goods are use dispatched or transported, the place of supply shall be deemed to be the placewhere the goods are located at the time when the supply takes place;bahwa berdasarkan article empat puluh tiga EU VAT Directive tentang General Rules Place of Supply ofService dinyatakan bahwa the place of supply of service shall be deemed to be the place where thesupplier has established his business or has a fixed establishment from which