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Register : 28-08-2013 — Putus : 29-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52216/PP/M.VIIB/19/2014
Tanggal 29 April 2014 — 29-04-14
11722
  • For exports to the above mentioned countries tobe eligible for preferential treatment, the requirement is that either: (i) Theproducts wholly obtained in the exporting member state as defined in Rule 3of the ASEANChina Rules of Origin.bahwa berdasarkan Anex 3 Rule 3 Rules of Origin for The ASEANChinaFree Trade Area:Rule 3: Wholly Obtained Products:Within the meaning of Rule 2 (a), the following shall be considered as whollyproduced or obtained in a party:a.
Putus : 16-07-2018 — Upload : 29-08-2018
Putusan MAHKAMAH AGUNG Nomor 1499/B/PK/Pjk/2018
Tanggal 16 Juli 2018 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
309 Berkekuatan Hukum Tetap
  • Hal ini dirujuk daripengertian waterproof pada pos 64.01 pada halaman XII64011dari Explanatory Notes, Fifth Edition, Volume 3, dinyatakan padaalinea kedua sebagai berikut: This heading cover waterprooffootwear with both the outer soles and the uppers (see GeneralExplanatory Notes, paragraphs and (D), of rubber (as defined inNote 1 to Chapter 40),plastics or textile material with an externalHalaman 7 dari 13 halaman.
Putus : 31-07-2018 — Upload : 13-11-2018
Putusan MAHKAMAH AGUNG Nomor 1465/B/PK/Pjk/2018
Tanggal 31 Juli 2018 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
4117 Berkekuatan Hukum Tetap
  • Hal ini dirujuk daripengertian waterproof pada pos 64.01 pada halaman XII64011dari Explanatory Notes, Fifth Edition, Volume 3, dinyatakan padaalinea kedua sebagai berikut : "This heading cover waterprooffootwear with both the outer soles and the uppers (see GeneralExplanatory Notes, paragraphs and (D), of rubber (as defined inNote 1 to Chapter 40), plastics or textile material with an externallayer of rubber or plastic being visible to the naked eye (see Note J(a) to this Chapter), provided the upers
Register : 02-08-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54085/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
12827
  • Rules Of Origin OfThe AseanChina Free Trade Area;bahwa berdasarkan Appendix I: Revised Operational Certification Procedures (OCP) For The RulesOf Origin Of The AseanChina Free Trade Area pada Rule 7 dinyatakan The Issuing AuthoritiesShall, to the best of their competence and ability, carry out proper examination of each application forthe Certificate of Origin (Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed in accordance withthe requirements as defined
Register : 21-10-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56115/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
14319
  • Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined
Register : 09-12-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56125/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
16040
  • Rules Of Origin Of The AseanChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (OCP)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of Origin (Form E)to ensure that:(a) The application and the Certificate of Origin (Form E) are duly completed in accordance wth therequirements as defined
Putus : 11-03-2019 — Upload : 28-05-2019
Putusan MAHKAMAH AGUNG Nomor 604/B/PK/Pjk/2019
Tanggal 11 Maret 2019 — PT ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI
17241 Berkekuatan Hukum Tetap
  • Hal ini dirujuk dari pengertianwaterproof pada pos 64.01 pada halaman XII64011 dariExplanatory Notes, Fifth Edition , Volume 3, dinyatakan pada alineakedua sebagai berikut : This heading cover waterproof footwear withboth the outer soles and the uppers (see General Explanatory Notes,paragraphs and (D), of rubber (as defined in Note 1 to Chapter40), plastics or textile matenal with an external layer of rubber or plasticbeing visible to the naked eye (see Note 3 (a) to this Chapter), providedthe upers
Register : 01-11-2018 — Putus : 10-12-2018 — Upload : 18-03-2019
Putusan MAHKAMAH AGUNG Nomor 3004 B/PK/PJK/2018
Tanggal 10 Desember 2018 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3511 Berkekuatan Hukum Tetap
  • Hal ini dirujuk daripengertian waterproof pada pos 64.01 pada halaman XII64011dari Explanatory Notes, Fifth Edition , Volume 3, dinyatakan padaalinea kedua sebagai berikut : This heading cover waterprooffootwear with both the outer soles and the uppers (see GeneralExplanatory Notes, paragraphs and (D), of rubber (as defined inNote 1 to Chapter 40),plastics or textile material with an externallayer of rubber or plastic being visible to the naked eye (see Note 3(a) to this Chapter), provided the upers
Putus : 13-05-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 1180/B/PK/Pjk/2019
Tanggal 13 Mei 2019 — PT ALASINDO MAKMUR vs. DIREKTUR JENDERAL BEA DAN CUKAI
3718 Berkekuatan Hukum Tetap
  • Halini dirujuk dari pengertian waterproof pada pos 64.01 padahalaman XIl64011 dari Explanatory Notes, Fifth Edition , Volume3, dinyatakan pada alinea kedua sebagai berikut : This headingcover waterproof footwear with both the outer soles and theuppers (see General Explanatory Notes, paragraphs and (D), ofrubber (as defined in Note 1 to Chapter 40),plastics or textilematernal with an external layer of rubber or plastic being visible to thenaked eye (see Note 3 (a) to this Chapter), provided the upers
Register : 16-07-2019 — Putus : 27-08-2019 — Upload : 30-10-2019
Putusan MAHKAMAH AGUNG Nomor 2923 B/PK/PJK/2019
Tanggal 27 Agustus 2019 — PT. ALASINDO MAKMUR VS DIREKTUR JENDERAL BEA DAN CUKAI;
3614 Berkekuatan Hukum Tetap
  • atau proses semacam itu;Bahwa pengertian waterproof tidak didapatkan pada ExplanatoryNotes, yang ada hanya pengertian prosespemasangan/penyabungan bagian sol dan bagian atas sepatu.Hal ini dirujuk dari pengertian waterproof pada pos 64.01 padahalaman XII64011 dari Explanatory Notes, Fifth Edition , Volume3, dinyatakan pada alinea kKedua sebagai berikut: This headingcover waterproof footwear with both the outer soles and theuppers (see General Explanatory Notes, paragraphs and (D),of rubber (as defined
Register : 15-07-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put.54079/PP/M.IXA/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
11723
  • 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, tothe best of their competence and ability, carry out proper examination of each application for theCertificate of Origin (Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed in accordance withthe requirements as defined
Register : 30-04-2013 — Putus : 16-01-2014 — Upload : 15-04-2014
Putusan PENGADILAN PAJAK Nomor PUT-49926/PP/M.VII/19/2014
Tanggal 16 Januari 2014 — Pemohon Banding dan Terbanding
11821
  • NomorE123702010680024 tanggal 24 Nopember 2012 berbeda dengancontoh pada specimen.h. bahwa berdasarkan REVISED OPERATIONAL CERTIFICATIONPROCEDURES FOR THE RULES OF ORIGIN OF THE ASEANCHINAFREE TRADE AREA, disebutkan: Rule 7 (a)The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate ofOrigin (Form E) to ensure that: (a) The application and the Certificate ofOrigin (Form E) are duly completed in accordance with the requirementsas defined
Register : 26-11-2013 — Putus : 15-07-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor PUT-54041/PP/M.VIIB/19/2014
Tanggal 15 Juli 2014 — Pemohon Banding dan Terbanding
11926
  • For exports to the above mentioned countries to beeligible for preferential treatment, the requirement is that either: (i) The products whollyobtained in the exporting Member State as defined in Rule 3 of the ASEANChina Rules ofOrigin";6. bahwa berdasarkan Annex 3 "Rules of Origin for The ASEANChina Free Trade Area"disebutkan bahwa produk yang yang digolongkan dalam origin criterion (wholly obtained)harus memenuhi syarat ketentuan Rule 3 ROO, sebagai berikut:Rule 3: Wholly Obtained Products:Within
Register : 04-11-2013 — Putus : 14-10-2014 — Upload : 12-11-2015
Putusan PENGADILAN PAJAK Nomor Put.56129/PP/M.IXA/19/2014
Tanggal 14 Oktober 2014 — Pemohon Banding dan Terbanding
20553
  • Rules Of Origin Of The ASEANChina Free Trade Area.bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The ASEANChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed in accordance with therequirements as defined
Register : 26-12-2012 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor PUT.48474/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
11229
  • Rules Of Origin Of The AseanChina Free Trade Area;bahwa berdasarkan Appendix 1: Revised Operational Certification Procedures (Ocp)For The Rules Of Origin Of The AseanChina Free Trade Area pada Rule 7dinyatakan The Issuing Authorities shall, to the best of their competence and ability,carry out proper examination of each application for the Certificate of Origin (Form E)to ensure that:The application and the Certificate of Origin (Form E) are duly completed inaccordance with the requirements as defined
Register : 07-06-2013 — Putus : 13-03-2014 — Upload : 10-11-2014
Putusan PENGADILAN PAJAK Nomor PUT-51201/PP/M.VIIA/19/2014
Tanggal 13 Maret 2014 — Pemohon Banding dan Terbanding
11224
  • informed in the same manner;iii. bahwa. oada Rule 7 disebutkan bahwa Issuing Authorities form E memastikan bahwa.permohonan dan Form E harus lengkap serta telah ditandatangani, sebagaimana kutipanberikut:Rule 7The Issuing Authorities shall, to the 'best of their competence and ability, carry out properexamination of each application for the Certificate of Origin (Form E) to ensure that:(a) The application and the Certificate of Origin (Form E) are duly completed inaccordance with the requirements as defined
Putus : 18-03-2019 — Upload : 31-07-2019
Putusan MAHKAMAH AGUNG Nomor 808/B/PK/Pjk/2019
Tanggal 18 Maret 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
3918 Berkekuatan Hukum Tetap
  • Halini dirujuk dari pengertian waterproof pada pos 64.01 padahalaman XII64011 dari Explanatory Notes, Fifth Edition, Volume 3,dinyatakan pada alinea kedua sebagai berikut: This heading coverwaterproof footwear with both the outer soles and the uppers(see General Explanatory Notes, paragraphs and (D), of rubber(as defined in Note 1 to Chapter 40), plastics or textile material withan external layer of rubber or plastic being visible to the naked eye(see Note 3 (a) to this Chapter), provided the upers
Register : 30-11-2012 — Putus : 26-11-2013 — Upload : 24-03-2014
Putusan PENGADILAN PAJAK Nomor Put.48480/PP/M.IX/19/2013
Tanggal 26 Nopember 2013 — Pemohon Banding dan Terbanding
10720
  • Rules Of Origin OfThe AseanChina 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, to the best of their competence and ability, carry out properexamination of each application for the Certificate of Origin (Form E) to ensure that:a) The application and the Certificate of Origin (Form E) are duly completed inaccordance with the requirements as defined
Register : 25-07-2013 — Putus : 24-04-2014 — Upload : 27-03-2015
Putusan PENGADILAN PAJAK Nomor Put.52160/PP/M.VIIB/19/2014
Tanggal 24 April 2014 — Pemohon Banding dan Terbanding
11528
  • receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose 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:(a) Products which are wholly obtained or produced as set out and defined
Register : 01-11-2018 — Putus : 28-11-2018 — Upload : 18-12-2018
Putusan MAHKAMAH AGUNG Nomor 3112 B/PK/PJK/2018
Tanggal 28 Nopember 2018 — PT. ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI;
2710 Berkekuatan Hukum Tetap
  • Hal ini dirujukdari pengertian waterproof pada pos 64.01 pada halamanXl64011 dari Explanatory Notes, Fifth Edition, Volume 3,dinyatakan pada alinea kedua sebagai berikut: This heading coverwaterproof footwear with both the outer soles and the uppers(see General Explanatory Notes, paragraphs (C) and (D), of rubber(as defined in Note 1 to Chapter 40), plastics or textile material withan external layer of rubber or plastic being visible to the naked eye(see Note 3 (a) to this Chapter), provided the