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.

., 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 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

., 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 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

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

(a) ..... terminate the agreement and take possession or control ofany object to which the agreement relates; 0r;(b) apply for a court order authorising or directing either of theseApabila terjadi wanprestasi berdasarkan peranjian pengikatanhak atau berdasarkan perjanjian sewa sebagaimana dimaksuddalam Pasal 11, penjual bersyarat atau pemberi sewa, sesuai dengan keadaannya,dapat:(a) bees mengakhini = penanyjian dan menguasai ataumengendalikan setiap objek yang terkait denganperjanjian tersebut; atau

BerikutkutiDannya: 222 nnn nnn nn nnn nnn nn nnn nnn nnn nn nnn cnn nen neePasal 43 (1) Konvensi Cape Town:.... the courts of the Contracting State on the territory of which theobject is situated have jurisdiction to grant relief under Article 13(1)(a), (b), (c) and Article 13(4) in respect of that object;Terjemahan resmi Pasal 43 (1) Konvensi Cape Town: Penetapan Perkara Perdata Nomor 142/Pdt.P/2019/PN.Tim.

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 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.

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

., 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.

., 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.

dibawah ini kami sampaikan kutipan dari dokumen termaksud :Dates go through 4 stages of development: 1) Chimri, or Kimri, stage, the first 17weeks after pollination: green, hard, bitter, 80% moisture, 50% sugars (glucose andfructose) by dry weight; 2) Khalal stage, the next 6 weeks: become full grown, still hard;color changes to yellow, orange or red, sugars increase, become largely sucrose; 3 )Rutab stage, the next 4 weeks: halfripe; soften, turn light brown; some sucrose revertsto reducing sugar which

64.01.bahwa sesuai dengan struktur pos tarif 64.01 di dalam Buku Tarif Kepabeanan IndonesiaTahun 2012, sebagai berikut : 64.01 Alas kaki tahan air dengan sol luar dan bagian atas darikaret atau dari plastik, bagian atasnya tidak dipasang padasol dan tidak dirakit dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau proses semacam itu. pelindung jari Alas kaki lainnya: 6401.10.00.00 Alas kaki dilengkapi logamWaterproof footwear with outer soles and uppers ofor of plastics, the uppers of which

diciptakan syaratsyarat (kondisiHalaman 5 dari 33 halaman Putusan Nomor 1049/B/PK/PJK/2014kondisi) tertentu yang berbeda dengan yang berlaku bagi perusahaanmWperusahaan yang indipenden; Pemeriksa tidak mengungkapkan "acondision imposed didalam koreksinya;ii) Pasal 9 P3B Indonesia Jerman mengatur bahwa koreksi atas transaksiantar dua pihak yang mempunyai hubungan istimewa hanya dapatdilakukan bila terdapat "conditions are made imposed between the twoenterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises";c.

., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quantities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also contain small quantities chemical (e.g.

Thus heading 19.01 includes, forexample;(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 moreconstituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila

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

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

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.,cereal, groats, yeast) have been added.Hal. 9 dari 20 hal. Put.

., milk enriched in vitamins or mineral salts) ,10small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (disodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants ofvitamins not normally found in the product.

No.milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added ;(2) Milk preparations obtained by replacing one or moreconstituents of mlk (e.g., butyric fats) by anothersubstances" ;Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901. 10.29.00 apabila Makanan olahan dalam bentuk bubuk atau cairan yangdigunakan unt ukmakanan bayi dan terdiri dari susu. yang telahditambahkan ramuan kedua

., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumHal. 9 dari 20 hal. Put. No. 252/B/PK/PJK/2010.10phosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.

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 stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as verysmall quantities of anti oxidants or vitamins notnormaly found in the product.

No.436/B/PK/PJK/2009includes, 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.