yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa" sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu 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 the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

Nations And The Peoples Republic Of China, dalammelaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalamRevised Operational Certification Procedures (Ocp) 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,number 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

Persetujuan Penghindaran Pajak Berganda (P3B) antara Pemerintah RepublikIndonesia dengan Pemerintah Kerajaan Belanda menyatakan:Pasal 1:"This Agreement shall apply to persons who are residents of one or both of the twoStates" ;Pasal 1 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan Pemerintah Kerajaan Belanda dalam versi Indonesiaadalah :"Persetujuan ini berlaku terhadap orang dan badan yang menjadi penduduk salahsatu atau kedua Negara" ;Pasal 11:(1) "Interest

arising in one of the two States and paid to a resident of the otherState may be taxed in that other State" ;(2) "However, 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 the interest isa resident of the other State, the tax so charged shall not exceed 10 per cent ofthe gross amount of the interes" ;(4) "Notwithstanding the provision of paragraph 2, interest arising in one of the twoStates shall be taxable only

in the other State if the beneficial owner of theinterest is a resident of the other State and if the interest is paid on a loanmade for a period of more than 2 years or is paid in connection with the saleon credit of any industrial, commercial or scientific equipment' ;(5) "The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4".Pasal 11 Persetujuan Penghindaran Pajak Berganda (P3B) antara PemerintahRepublik Indonesia dengan

Tarif Bea MasukMenurut Terbanding:bahwa berdasarkan Overleaf Notes to the Operational Certification Procedures forthe Rules of Origin of The ASEANChina Free Trade Area disebutkan: Third Party Invoicing: in cases where invoices are issued by a third country, "theThird Invoicing" in Box 13 shall be ticked (l). The invoice number shall be indicated inBox 10.

Bahwa hal tersebut pada poin 5 dipertegas dengan ketentuan Pasal4.3.1 TAC BabatKukui yang berbunyi:"PERTAMINA shall have and be responsible for the management of the operation contemplated hereunder, however PERTAMINA shall assistand consult with CONTRACTOR with a view to the fact thatCONTRACTOR is responsible for the Work Program, (Bukti TT 1 Terjemahan:"PERTAMINA bertanggungjawab atas manajemen operasi, namunPERTAMINA akan mendukung dan berkonsultasi kepadaKONTRAKTOR dengan memperhatikan bahwa

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests under thisContract to parties other than Affiliated Companies with the priorwritten consent of PERT AMINA and the Government of the Republicof Indonesia, which consent shall not be unreasonably withheld;"(Bukti TT 1 1 0) ......Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, danmemindahtangankan

Bahwa lebih lanjut berdasarkan Pasal 4.2.6 TAC Babat Kukui yang berbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of any part of its rights and interests underthis Contract to parties other than Affiliated Companies with theprior written consent of PERT AMINA and the Government of theRepublic of Indonesia, which consent shall not be unreasonablywithheldf (Bukti TT 1 1 0)Terjemahan: "KONTRAKTOR dapat = mengalihkan, menyerahkan, danmemindahtangankan sebagian

Dan selanjutnya Pasal 4.2.7 TAC Babat Kukui yang berbunyi :"CONTRACTOR shall have the right to sell, assign, transfer,convey or otherwise dispose of all its rights and interests underthis Contract to Indonesian parties other than AffiliatedCompanies with the prior written consent of PERTAMINA and theGovernment of the Republic of Indonesia, which consent shall notbeunreasonably withheld "(Bukti TT 111 )Terjemahan:"KONTRAKTOR dapat mengalihkan, menyerahkan, dan Hal 66 dari 123 hal P, it.

Bahwa berdasarkan ketentuan Pasal 4.2.5 TAC Babat Kukuiyangberbunyi:"CONTRACTOR shall have the right to sell, assign, transfer, conveyor otherwise dispose of all or any part of its rights and interestsunder this Contract to any Affiliated Company without the priorwritten consent of PERTAMINA, provided that PERTAMINA shall benotified in writing of the same beforehand and further provided thatany assignee whom such rights and interests are assigned to under any clause of this Contract shall not hold

Hal ini sesuai dengan Anex 8 OperationalCertification Procedure for the Rules of Origin, Article 16 menyatakan sebagai berikut:"Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such astypographical error in the statements made in the Certificate of Origin (Form D) and those made inthe documents submitted to the customs authorities of the importing Member State for the purpose ofcarrying out the formalities for importing the goods shall not ipso facto invalidate

Rule 23, Appendix 1, Attachment A, Revised Operational Certification Procedures (OCP)For The Rules of Origin of The AseanChina Free Trade Area, menyatakan :The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E) incases where the sales invoice is issued either by a company located in a third country or by anACFTA exporter for the account of the said company, provided that the product meets therequirements of the Rules of Origin for the ACFTA.

The third party invoice number should beindicated in Box 10 of the Certificate of Origin (Form E), the exporter and consignee must belocated in the Parties and the copy of the third party invoice shall be attached to the Certificateof Origin (Form E) when presenting to the Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 004754 tanggal 07 Desember 2012,kedapatan pengisian kolom PIB, antara lain sebagai berikut : Kolom Uraian Nomor tanggal Keterangan15

, such interest may also be taxed in the State in which it arisesand according 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.Notwithstanding the provisions of paragraph 2, interest arising in one ofthe two States shall be taxable only in the other State to the extent that suchinterest is derived by:(i) The Government of the other State, including political subdivisions

be taxable only in the other State if the beneficialowner of the interest is a resident of the other State and if the interest ispaid on a loan made for a period of more than 2 years or is paid inconnection with the sale on credit of any industrial, commercial or scientificequipment.The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.6.

Pengadilan Pajak berpendapat bahwa Indosat FinanceCompany BV bukan merupakan Beneficial Owner atas penghasilanbunga yang diterima dari Penggugat, sehingga tarif pemotongan PPhPasal 26 adalah sebesar 20%;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 ofthat State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall

not exceed10 per cent ofthe gross amount ofthe interest.Bunga tersebut dapat juga dikenakan pajak di negara di mana bungatersebut berasal (Indonesia) dan sesuai dengan perundangundangannegara tersebut (Indonesia), akan tetapi, apabila Beneficial Owner daribunga tersebut adalah residen negara lainnya (Belanda), maka pajak yangdikenakan tidak akan melebihi 10% (sepuluh persen) dari jumlah brutobunga.Ayat (5)The competent authorities ofthe two States shall BV mutual agreementsettle the mode of application

Bahwa dalam Pasal 11 P3B IndonesiaBelanda diatur mengenai pemajakanatas penghasilan bunga, yang redaksinya berbunyi sebagai berikut;Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.However, subject to the provisions of paragraph 3, such interest may alsobe taxed in the Contracting State in which it arises and according to the lawof that State, but if the recipient is Me beneficial owner of the interest thetax so charged shall

Relevant Government authorities in the importing Member State shall accept Certificates ofOrigin (Form D) in cases where the sales invoice is issued either by a company located in athird country or by an ASEAN exporter for the account of the said company, provided that thegoods meet the requirements of Chapter 3 of this Agreement;2.

The exporter shall indicate third country invoicing and such information as name andcountry of the company issuing the invoice in the Certificate of Origin (Form D);bahwa berdasarkan Pasal 2 ayat (1) huruf a Persetujuan Perdagangan Barang Asean (ASEAN Trade inGoods Agreement) dinyatakan ASEAN adalah Perhimpunan Bangsabangsa Asia Tenggara yangterdiri dari Brunei Darussalam, Kerajaan Kamboja, Republik Indonesia, Laos, Malaysia, UniMyanmar, Republik Filipina, Republik Singapura, Kerajaan Thailand dan

Putusan Nomor 303/B/PK/PJK/2017The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calendar Year, of documentary proofin accordance with the Indonesian fiscal laws that liability for the abovementioned taxes has been satisfied, except that with respect to any of suchliabilities which CONTRACTORS may be obliged to pay directly,PERTAMINA shall reimburse it only out of its share of production

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi Hasil Blok RokanAntara Perusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan Pemohon Banding, dinyatakan sebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to pay the IncomeTax Including final tax on profits after tax deduction as set forth atsubsection 1.2(r) of this Section IV. assume and discharge otherIndonesian taxes of CONTRACTOR including value added tax,transfer tax, import and export duties

,;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with the delivery to CONTRACTOR within one hundred andtwenty (120) days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesian fiscal laws thatliability for the above mentioned taxes has been satisfied, except thatwith repect to any of such liabilities which CONTRACTORS may beobliged to pay directly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60

Overhead AllocationGeneral and Administrative cost, other them direct charges,allocable to this operation should be determined by a detailedstudy, and the method determined by such study shall be appliedeach Year consistenly. The method selected must be approved byPERTAMINA, and such approval can he reviewed periodically byPERTAMINA and the CONTRACTOR."

The laws Of the Republis of Indonesia shall applyto this Contract, dan?Section IV Rights and Obligations ofthe Parties:CONTRACTOR shall(o) furnish all technical aid, including foreignpersonnel, required for the performance oftheHalaman 35 dari 43 halaman.

And The Peoples RepublicOf China, dalam melaksanakan kerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin(ROO) Form E atau Surat Keterangan Asal Barang Form E, yang diatur secara rinci dalam RevisedOperational Certification Procedures (OCP) For The Rules Of Origin Of The AseanChina Free TradeArea;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe 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 supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;) Multiple items declared on the same Certificate of Origin (Form E) shall

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, when in use, is in contact with the preaconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the Foot.

Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch

Tergugatoleh Tergugat melalui Lembaga Arbitrase Singapura yaitu The SingaporeInternational Arbitration Center (SIAC) adalah article 14.1 Perjanjian SewaMenyewa (Lease Agreement) tanggal 30 April 2003, sebagaimana dikutip yaituAny dispute between the parties arising out of this agreement or any of the relatedagreement which cannot first be settled by the President Directors of the LESSORand the LESSEE within ninety (90) days of either party requesting in writing ameeting to settle the relevant dispute, shall

The arbitrationpanel shall consist of three (3) arbitrators, one (1) chosen by thecomplainant, one (1) chosen by the respondent and a chairman chosen bythe arbitrators named by the complainant and the respondent.2 The Parties expressly agree that:a the arbitration tribunal shall decide the matter as expeditiously aspossible, and the arbitration shall be complete and the decision issued byHal 17 dari 80 halaman Putusan Perk.

No. 915/Pdty.G/2014/PN.Dps.18218the arbitrators no later than twelve (12) months after the date ofcommencement of the arbitration proceedings (being the date of service ofthe complaint by the party initiating the arbitration), unless the arbitrationpanel finds good cause to permit an extension of the time for completion.b the arbitrators shall only reach their decision by applying strict rules oflaw to the facts and shall not purport to resolve any dispute ex aequo etbono.c the arbitration shall

be conducted in the English language;d any decision of the arbitration tribunal shall be final, binding andincontestable and no Party shall dispute or question the decision of thearbitration tribunal before any judicial authority in the Republic ofIndonesia or elsewhere.e each Party shall bear the expenses, such as traveling, meals and lodgingexpenses, which It incurs in connection with the arbitration.

The fees andexpenses of the arbitrating entity and other related expenses shall beborne by the losing Party unless otherwise determined by the arbitratingentity.Pending the submission to arbitration and thereafter until the arbitration tribunalissues its decision, each Party shall, except in the event of expiration, termination orfailure by any of the other Parties to obey or comply with a specific order or decisionof the arbitration tribunal, continue to perform all of its obligations under thisAgreement

akibatadanya kesalahan dalam pemberitahuan oleh eksportir,b. bahwa dinyatakan dalam surat jawaban "...the goods covered by the certificatewere manufactured in China, and all the materials such as FDY YARN used inthe goods were of Chinese origin" tanpa disertai buktibukti pendukung yangTerbanding mintakan sehingga Terbanding sangat meragukan karenapemasok tersebut bukanlah perusahaan manufaktur,c. bahwa berdasarkan Product Specific Rules (PSR) pada alternative rulesdisebutkan:"The following criteria shall

Origin Criteria: For exports to the above mentioned countries to be eligible forpreferentia) treatment, the requirement is that either:(iv) Products which satisfy the product specific rules provided for in attachment Bof the Rules of Origin for the ACFTA shall be considered as products to whichsufficient transformation has been carried out in a Party.If the products qualify under the above criteria, the exporter must indicate inBox 8 of this form the origin criteria on the basis of which the claims

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), and signed bythe 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 supporting documentaryevidence submitted;d) Description, quantity and weight of products, marks and number of packages, number and kinds ofpackages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall

Theeconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subjcct to Note 3 to this Chapter (a> The material of the upper shall be taken to be the constituent material having the greatexternal surface area, no account being taken Of accessories or reinforcements such a= arkPatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachrrients:(b> The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, mo account being taken of accessories or reinforcemersuch as spikes

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatsexternal surface areca, mo account being taken of accessories or reinforcements such as amnkpatches, cdging, ornamentation, buckles, tabs, eyelet stays or similar attachments:(b) The constituent material of the outer sole shall be taken to be the material having the greatsurface area in contact with the ground, no account being taken of accessories or reinforcemersuch as

Pasal 1 Franchise Agreement tertanggal 7 Jui 1995 antaraTergugat dengan Penggugat , yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 9th August 2014, the dateof expiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Pasal 3 Jangka

Butir 7 Trademark License Agreement tertanggal 7 Juni 1995 antaraTergugat dengan Penggugat , yang pada pokoknya berbunyi sebagaiberikut:This Agreement shall commence on 1 October 1994 andshallautomatically expire without notice on 9 August 2014Adapun terjemahan bebasnya adalah sebagai berikut:Penanjian ini dimulai pada tanggal 1 Oktober 1994 dan akan berakhirsecara otomatis tanpa pemberitahuan pada tanggal 9 Agustus2014.d. Pasal 3 jo.

Pasal 1 Pasal Franchise Agreement tertanggal 1 Juli 2005antara Tergugat dengan Penggugat II, yang pada pokoknya berbunyisebagai berikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 30 June 2015, the date ofexpiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Pasal

Pasal 1 License Agreement tertanggal 1 Juli 2005 antaraTergugat dengan Penggugat II, yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 8below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on 30 Juni 2015.Adapun terjemahan bebasnya adalah sebagai berikut:Halaman 9 Putusan Nomor 396/PDT/2021/PT DKIPasal 3 Jangka Waktu dan Pembaruan: Dengan tunduk kepadaketentuanketentuan dalam Pasal 8 di bawah

Pasal 1 Franchise Agreement tertanggal 7 Juni 1995 antaraTergugat dengan Penggugat III, yang pada pokoknya berbunyi sebagaiberikut:Clause 3 Term and Renewal: Subject to the provisions of Clause 11below, this Agreement shall commence on the Effective Date and shallautomatically expire without notice on the Expiry Date.Clause 1 Expiry Date: Expiry Date means 30 June 2007, the date ofexpiry of the initial term granted pursuant to Clause 3.Adapun terjemahan bebasnya adalah sebagai berikut:Halaman 10

Overridding Principle : Any dispute arising out of orrelating to this Agreement shall be resolved exclusively bythe procedures set out in this Article 11. First, there shallbe friendly discussions between Parties based on thebasis that Parties have agreed to established thecooperation in order to generate the maximum profit forevery Party;b.

If the disputeis not resolved within forty (40) days after such notice,either Party shall be entitled to refer the dispute forarbitration by the Singapore Commercial Arbitration Boardin accordance with the prevailing rules of such arbitrationtribunal. The decision of the Singapore CommercialArbitration Board shall be final and binding upon theParties.Yang memiliki terjemahan bebas sebagai berikut:hal 9 dari 52hal put No.768/PDT/2016/PT.DKI2.22.341. PENYELESAIAN SENGKETAa.

If the PRINCIPAL fails to complete building concentrator facilities(full option) wthin one year after the execution of the Addendum toAgreement No. : 01/PSKZI/II/2011, dated November 01, 2011, theObligee shall be entitled to claim for the amount bondAtau dalam terjemahan bebas, berbunyi :4.

Guarantee for repurchasing share from Second Party :The Second Party shall pay USD 70,000 as downpaymentfor purchasing 20% shares of The First Party within 3working days after signing Agreement.

abstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahanjasa" sebagaimana tertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belumditemukannya penjelasan yang jelas terkait hal tersebut pada penjelasan undangundang,dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu 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 the service is supplied, or, in the absence of such a place ofbusiness or fixed establishment, the place where he has his permanent address

yangabstrak sehingga tidak mudah diidentifikasi;bahwa sebagai upaya untuk mengetahui bagaimana seharusnya memaknai "penyerahan jasa sebagaimanatertera pada Pasal 4 huruf c UndangUndang PPN, mengingat belum ditemukannya penjelasan yang jelasterkait hal tersebut pada penjelasan undangundang, dapat Terbanding uraikan sebagai berikut :bahwa berdasarkan article tiga puluh satu 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 the service is supplied, or, inthe absence of such a place of business or fixed establishment, the place where he has his permanentaddress

Republik Indonesia Nomor 37 Tahun 2011, dalam melaksanakankerjasama ACFTA dimaksud disepakati untuk menggunakan Rule of Origin (ROO) Form E atau SuratKeterangan Asal Barang Form E, yang diatur secara rinci dalam Revised Operational CertificationProcedures (OCP) For The Rules Of Origin Of The ASEANChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (Ocp) For The Rules OfOrigin Of The ASEANChina Free Trade Area pada Rule 7 dinyatakan The Issuing Authorities shall

Certificate of Origin (Form E), andsigned 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, number andkinds of packages, as specified, conform to the products to be exported;e) Multiple items declared on the same Certificate of Origin (Form E) shall