Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakansebagai berikut:Halaman 4 dari 18 halaman Putusan Nomor 968/B/PK/PJK/2016"Where the ASEAN origin of the goods is not in doubt, the discovery ofminor discrepancies, such as typographical error in the statements made inthe Certificate of Origin (Form D) and those made in the documentssubmitted to the customs authorities of the importing Member State for thepurpose of carrying out the formalities

In such a case theexcess payment may be taxed by each Contracting Stateaccording to its own law, including the provisions of thisConvention where applicable.The term "interest" as used in this Convention meansincome from bonds, debentures, Government securities,notes, or other evidences of indebtedness, whether or notsecured by a mortgage or other securities and whether ornot carrying a right to participate in profits, and debtclaimsof every kind, as well as all other income which, under thetaxation

Damper yang memiliki rangka (Chassis) kaku atau sambungan ini Damper terdiri dari damper berat dan ringanbahwa menurut Terbanding, berdasarkan general information dari Wikipedia, the(http://en.wikipedia.org/wiki/Dumper) terdapat penjelasan mengenai kutipan berikut :A dumper is a vehicle designed for carrying bulk material, often on building sites.Dumpers are distinguished from dump trucks by configuration: a dumper is usually an open4wheeled vehicle with the load skip in front of the driver, while

Oleh karena itu tidak dapat dilakukan perlawanandalam bentuk upaya hukum apapun;Bahwa menurut Black's Law Dictionary: "Arbitration an arrangement fortaking an abiding by the judgement of selected persons in some disputedmatter, instead of carrying it to establish tribunals of justice, and is intendedto avoid the formalities, the delay, the expense and vexation of ordinarylitigation".

The term interest as used in this Article means income from debtclaims of every kind, whether or not secured by mortgage and whetheror not carrying a right to participate in the debtor's profits, and inparticular, income from government securities and income from bonds ordebentures, including premiums and prizes attaching to such securities,bonds or debentures.7.

., ordering costs and inventory carrying costs, which may change withthe size of an order. An increase in order size reduces one of the above costs while increasesthe other cost. Therefore, for every buyer, there is an optimum size order (EOQ) in theabsence of quantity discount. Purchasing the quantities larger than EOQ, actually is a loss tothe buyer. This loss must be counter balanced by any quantity discount, which force him topurchase more than computed EOQ.

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

Direktur Jenderal PajakNomor S517/PJ.343/2005 tanggal 24 Juni 2005 tentang PermohonanPenjelasan Dan Konfirmasi Atas Transaksi Dengan Hubungan Ilstimewa,menyatakan :"Dalam Article 28 P3B antara Pemerintah Indonesia dan PemerintahBelanda (senada juga dengan Article 25 dari P3B Indonesia Inggris danArticle 26 dari P3B Indonesia Luxemburg) antara lain diatur sebagaiberikut :Article 28 (Exchange of Information)The competent authority of the two States shall exchange such informationas Is necessary for carrying

ExpressCard/ 34Card Reader SD, MMCProvidedInterface 3x USB 2.0, VGA,Provided LAN, AudioWebcamera withMicrophoneO/S Provided Microsoft Windows Microsoft 1 unitVista Home Windows Vista dengan stikerPremium Home Premium vista home basic, terinstalwindows 7 pro 34 e 1 unittidakadastiker,terinstalwindows7ultimateBattery Type RechargeableLithiumionBatteryPower Supply External ACAdapterDimension 294 x 36 x 226 mm(WHD)Weight 1.68 kgStandard 1year LimitedWarranty byWarranty AuthorizedDistributorBundled Carrying

ExpressCard/ 34Card Reader SD, MMCProvidedInterface 3x USB 2.0, VGA,Provided LAN, AudioWebcamera withMicrophoneO/S Provided Microsoft Windows Microsoft 1 unit denganVista Home Windows Vistastiker vista homePremium Home basic, terinstalPremium windows 7 pro e 1 unit tidakada stiker,terinstal 70 windows 7ultimate Battery Type Rechargeable LithiumionBatteryPower Supply External ACAdapterDimension 294 x 36 x 226 mm(WHD)Weight 1.68 kgStandard 1year LimitedWarranty byWarranty AuthorizedDistributorBundled Carrying

Selisih kurs tersebut dapat dimasukkan sebagainilai tercatat (carrying amount) aktiva yang bersangkutan dengan pengertiannilai tercatat yang disesuaikan tersebut tidak melampaui jumlah terendah antarabiaya pengganti (replacement cost) dan jumlah yang mungkin diperolehkembali (amount recoverable) dari penjualan atau penggunaan aktiva tersebut.Alternatif yang dipilih harus diungkapkan secukupnya.Bahwa angka dan angka 4 Surat Direktur Jenderal Pajak Nomor S287/PJ.311/2002 tanggal 28 Maret 2002 tentang

NIPPON KAIJI KYOKAI : dengan lampiran berupa: 4 (empat) lembar dokumen berupa SUPPLEMENT TO THE INTERNATIONAL OIL PULLUTION PREVENTION CERTIFICATE (10PP CERTIFICATE) RECORD OF CONSTRUCTION AND EQUIPMENT FOR SHIPS OTHER THAN OIL TANKERS, supplement No. 08HO3941-OPR diterbitka di tokyo tanggal 30 juni 2008 dicap dan ditandatangani oleo J.IRIE selaku GENERAL MANAGER OF CLASSIFICATION DEPARTEMENT NIPPON KAIJI KYOKAI 32. 2 (dua) lembar dokumen berupa DOCUMENT OF COMLIANCE SPECIAL REQUIREMENTE FOR SHIP CARRYING

CLASSIFICATIONDEPARTEMENT NIPPON KAIJJI KYOKAIT : dengan lampiran berupa:4 (empat) lembar dokumen berupa SUPPLEMENT TO THEINTERNATIONAL OIL PULLUTION PREVENTION CERTIFICATE(1OPP CERTIFICATE) RECORD OF CONSTRUCTION ANDEQUIPMENT FOR SHIPS OTHER THANOIL TANKERS, supplement No. 08HO3941OPR diterbitka di tokyotanggal 30 juni 2008 dicap dan ditandatangani oleo J.IRIE selakuGENERAL MANAGER OF CLASSIFICATION DEPARTEMENTNIPPON KAIJI KYOKAI2 (dua) lembar dokumen berupa DOCUMENT OF COMLIANCESPECIAL REQUIREMENTE FOR SHIP CARRYING

Pencegahan8) Pencemaran Udara).9) International Oil PollutionPrevention Certificate (Sertifikat Pencegahan10) Pencemaran Polusi Minyak).11) International Sawage PollutionPrevention Certificate (Sertifikat Pencegahan Kotoran).12) Safety Management Certificate(Sertifikat Manajemen Keselamatan Kapal).222313) Statutory Certificate ofRegister / International Service (Sertifikat KebangsaanKapal).14) Certificate Classification(Sertifikat Klasifikasi).15) Document of ComplianceSpecial Requirement for Ship Carrying

CLASSIFICATIONDEPARTEMENT NIPPON KAIJI KYOKAT : dengan lampiran berupa:4 (empat) lembar dokumen berupa SUPPLEMENT TO THEINTERNATIONAL OIL PULLUTION PREVENTION CERTIFICATE(1OPP CERTIFICATE) RECORD OF CONSTRUCTION ANDEQUIPMENT FOR SHIPS OTHER THAN OIL TANKERS,supplement No. 08HO3941OPR diterbitka di tokyo tanggal 30 juni2008 dicap dan ditandatangani oleo J.IRIE selaku GENERALMANAGER OF CLASSIFICATION DEPARTEMENT NIPPON KAITJIKYOKAI33.2 (dua) lembar dokumen berupa DOCUMENT OF COMLIANCESPECIAL REQUIREMENTE FOR SHIP CARRYING

CLASSIFICATIONDEPARTEMENT NIPPON KAIJI KYOKAT : dengan lampiran berupa:4 (empat) lembar dokumen berupa SUPPLEMENT TO THEINTERNATIONAL OIL PULLUTION PREVENTION CERTIFICATE(OPP CERTIFICATE) RECORD OF CONSTRUCTION ANDEQUIPMENT FOR SHIPS OTHER THAN OIL TANKERS,supplement No. 08HO3941OPR diterbitka di tokyo tanggal 30 juni2008 dicap dan ditandatangani oleo J.IRIE selaku GENERALMANAGER OF CLASSIFICATION DEPARTEMENT NIPPON KAITJIKYOKAI2 (dua) lembar dokumen berupa DOCUMENT OF COMLIANCESPECIAL REQUIREMENTE FOR SHIP CARRYING

Putusan Nomor 1250/B/PK/PJK/201 7dan mengunakan article 11 P3B antara Singapore dan Indonesiayang menyebutkan The term Interest as used in this Articlemeans income from debtclaims of every kind, whether or notsecured by mortgage and whether or not carrying a right toparticipate in the debtors profits, and particular, income fromgovernment securities and income from bonds or debentures,including premiums and prizes attaching to such securities, bondsor debentures, sehingga terdapat objek PPh Pasal