Berdasarkan Laporan Keuangan Akuntan Publik Deden Riyadi dariKAP Ernst&Young, Purwantono, Sarwoko & Sandjajaperihaltransactions and balance with related parties dinyatakan bahwaTermohon Peninjauan Kembali (semula Pemohon Banding)melakukan transaksi dengan related parties yakni PT Humpuss danSojitz Corp.Bahwa dalam PSAK Nomor 1 paragraf 09 antara lain menyatakan;Laporan Keuangan adalah suatu penyajian terstruktur dari posisikeuangan dan kinerja keuangan suatu entitas.

Tujuan Laporankeuangan adalah memberikan informasi mengenai posisi Keuangan,kinerja Keuangan dan arus kas entitas yang bermanfaat bagisebagian besar kalangan pengguna laporan keuangan dalampembuatan keputusan ekonomiBahwa berdasarkan ketentuan tersebut di atas, jelas bahwa laporankeuangan, yang terdiri dari komponen: Neraca, laba rugi, perubahanekuitas, laporan arus kas,catatan atas laporan keuangan termasukinformasi dalam transactions and balance with related parties yangmenyatakan bahwa Termohon

Peninjauan Kembali (semulaPemohon Banding) melakukan transaksi dengan related parties yakniPT Humpuss dan Sojitz Corp, dianggap telah disajikan secarainformatif yang dapat digunakan Terbanding untuk mengambilkeputusan;.

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

/f such dispute cannot be resolved amicably by the Parties then, it shallbe settled exclusively and finally by arbitration in Jakarta in accordance withthe Rules of Badan Arbitrase Nasional Indonesia;13.4. This Clause 13 is to be an Arbitration Clause within the meaning of LawNo. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution(August 12, 1999) and shall irrevocably bind the Parties to submit allHal. 19 dari 97 hal. Put.

Parties wherever practicable;Terjemahan :Segala sengketa yang timbul diantara Para pihak yang berasaldari atau terkait dengan Perjanjian ini, termasuk tetapi tidakterbatas pada, pertanyaan apapun terkait dengan penafsiran,keabsahan pelaksanaan, keefektifan dan pemutusan hak ataukewajiban dari pihak manapun akan diselesaikan secaramusyawarah;Pasal 13.3 investment agreement tertanggal 23 Agustus 2002 :If such dispute cannot be resolved amicably by the Parties then,it shall be settled exclusively and

No. 862 K/Pdt/2013All controversies arising between the Parties out of or in relationto this Agreement, including without limitation, any questionrelative to its interpretation, performance, validity, effectivenessand the termination of the rights or obligations of any Party shallbe settled amicably by the Parties wherever practicable;Terjemahan:Segala sengketa yang timbul diantara Para pihak yang berasal dariatau terkait dengan perjanjian ini, termasuk tetapi tidak terbataspada, pertanyaan apapun

Investment Agreement yang berbunyi:Pasal 13.3 Investment Agreement tertanggal 23 Agustus 2002:If such dispute cannot be resolved amicably by the Parties then, itshall be settled exclusively and finally by arbitration in Jakarta inaccordance with the Rules of Badan Arbitrase Nasional Indonesia;Yang dapat diterjemahkan sebagai berikut:Hal. 60 dari 97 hal. Put.

Not later than Desember in each calendar year duringthe term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of theamount of services to provided during the relevant calendar year.NA MARWN > 9010.In addition to the fixed fee specified above , or agreed on an annual basis asprovided herein, the company shall also pay alloutof pocket disbursementsand the third party expenses incurred by KMCOS in providing the

pembelian untukpembelian jangka panjang dan bagi pihak Pembeli yang dalam hal iniPemohon Banding menginginkan adanya kepastian mengenai hargadan pasokan CPO sesuai dengan kuantitas dan kualitas CPO yngdiinginkan;Bahwa Majelis tidak sependapat dengan alasan koreksi Terbandingyaitu bahwa Terbanding berpendapat biayabiaya tersebut merupakanpembebanan biaya bunga atas pinjaman yang tidak digunakan untukmendapatkan, menagih dan memelihara penghasilan melainkandigunakan untuk uang muka pembelian ke related parties

muka pembelian ke relatedparties, sedangkan di pihak lain Terbanding menilai trade advancetersebut terlalu besar dan tidak wajar sehingga pemeriksaberpendapat hutang tersebut tidak digunakan seluruhnya untukkegiatan Pemohon Banding melainkan untuk membiayaiperusahaan afiliasi Bahwa biaya bunga pinjaman untuk mendapatkan, menagih danmemelihara penghasilan harus dilihat berdasarkan faktanya, bukansematamata didasarkan karena uang muka pembelian tersebutadalah untuk uang muka pembelian ke related parties

pertimbangan amarnya memutuskanuntuk tidak mempertahankan koreksi Pemohon PeninjauanKembali atas penghasilan dari luar usaha sebesar Rp13.897.139.420,00 dengan alasan sebagai berikut:Bahwa alasan koreksi Pemohon Peninjauan Kembali adalahtidak konsisten yaitu di satu pihak Pemohon PeninjauanKembali menyatakan biayabiaya tersebut merupakanpembebanan biaya bunga atas pinjaman yang tidakdigunakan untuk mendapatkan, menagih dan memeliharapenghasilan melainkan digunakan untuk uang mukapembelian ke related parties

Putusan Nomor 954/B/PK/PJK/201 7faktanya, bukan sematamata didasarkan karena uangmuka pembelian tersebut adalah untuk uang mukapembelian ke related parties;Dasar hukum yang dipergunakan Pemohon PeninjauanKembali dalam melakukan koreksi yaitu Pasal 18 ayat (3)UndangUndang PPh tidak didukung dengan data atau faktasebagai data pembanding mengenai kewajaran dankelaziman usaha yaitu. transaksi antara TermohonPeninjauan Kembali dengan pihak yang mempunyalhubungan istimewa dengan data/fakta apabila TermohonPeninjauan

Net weight: 52,000.00kgs, Gross weight:53,040.00kgs,Delivery Time : 5x40 will be shipped at Sep 17,12 (PIL),Shipment Partial : not allowed,Port of Discharge : Semarang, Indonesia,Payment : by TT will pay maximal three month after ETD,Documents RequiredBill of lading stating consignee/Notify party as the buyer,Commercial invoce,Packing list,Phytosantary Certificate,Health Certificate.e Force Majeure : As according to Cahmber of International Commercee Arbitration : Two parties pledge to realize full

Ifany dispute arising out of this contract or breach there of which can not be settleamicably by both parties will be transferred to the arbitration of cahmber ofcommerce and industry of India, whose decision is final settlement for both parties.bahwa berdasarkan pemeriksaan majelis atas Surat Persetujuan PelaksanaanTindakan Karantina Tumbuhan/Pengawasan Keamanan PSAT Nomor:2012.2.14.00.K02.1.004721 tanggal 02 Oktober 2012 diperoleh petunjukbahwa atas importasi Low Grade Dried Chilli Pemohon Banding

Humpuss tidak memenuhi persyaratansebagai pihak yang mempunyai hubungan istimewa secarafiskal (vide Pasal 18 ayat 3 UU PPh);Berdasarkan Laporan Keuangan Akuntan Publik Deden Riyadidari KAP Ernst&Young, Purwantono, Sarwoko & Sandjajaperihal transactions and balance with related parties dinyatakanbahwa Termohon Peninjauan Kembali (Semula PemohonBanding) melakukan transaksi dengan related parties yakni PT.Humpuss dan Sojitz Corp;Bahwa dalam PSAK Nomor 1 paragraf 09 antara lainmenyatakan;Laporan Keuangan

TujuanLaporan keuangan adalah memberikan informasi mengenaiposisi keuangan, kinerja keuangan dan arus kas entitas yangbermanfaat bagi sebagian besar kalangan pengguna laporankeuangan dalam pembuatan keputusan ekonomi;Bahwa berdasarkan ketentuan tersebut di atas, jelas bahwalaporan keuangan, yang terdiri dari Komponen: Neraca, labarugi, perubahan ekuitas, laporan arus kas,catatan atas laporankeuangan termasuk informasi dalam transactions and balancewith related parties yang menyatakan bahwa TermohonPeninjauan

Kembali (Ssemula Pemohon Banding) melakukantransaksi dengan related parties yakni PT.

Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the

Pengakhiran BOT Agreementberdasarkan Persetujuan Bersama tersebutadalahsesuai dengan ketentuan Pasal 20 ayat 1BOTAgreement (juncto Pasal 23 ayat 3 BOTAgreement)yang menyatakan bahwa,This Agreement can not be terminatedunless agreedby both parties. Both parties hereby agreeto set asidethe provisions in Article 1266, 1267 ofKitab Undangundang Hukum Perdata (Terjemahan bebas : Perjanjian ini tidakdapat di akhirikecuali disepakati oleh para pihak.

The Parties shall first discuss in good faith all Disputes at amutually convenient location in order to try and find an amicablesolution. If the Parties are unable to resolve the Dispute within thirty(30) days after receipt of notice from a Party thata Dispute exists, itshall be resolved by arbitration pursuant to the terms set forth below ;Arbitration. The Dispute shall be referred to J*A*M*S/Endispute(JAMS) for binding arbitration, preceded bv mediation, in Fort Worth.

The Parties shallattend such mediation for a period of at least three (8) entire consecutive workingdays.

The numberof arbitrators shall be three (unless the Parties agree upon a single mutuallyacceptable arbitrator). The arbitrators nominated by the Parties shall select theChairperson of the Arbitration Tribunal. The Parties shall use commerciallyreasonable efforts to conclude any arbitration proceedings within one hundredeighty (180) calendar days, then the arbitration proceedings shall continue until anaward is made.

The decision ofthe arbitrators shall be final and conclusive and shall be binding on the Parties. Any award rendered bv the arbitrators may be enforced bv any court of competent jurisdiction. The arbitrators shall have the authority to award specific performanceor an injunction to the preavailing.

The Parties agree that the award of the arbitration shall be the sole and exclusive remedy between the Parties regarding any claims, counterclaims, issues or accounting presented or pled to the arbitrators: that the must be consistent with the terms and conditions ofHal.16 dari 83 Hal, No.416/Pdt.G/2008/PN.Jkt.Pstthis Agreemen; that it shall be made and shall be payable in accordancewith the award in U.S.

Art. 3:40 (1) DCC distinguishes the content of a contract from the necessaryimplication of a contract.Contentmeans: the mutual obligations of the parties,upon which they have agreed (e.g. the delivery of goods, the rendering of aservice).

In thefirst place, it comprises the necessary consequences of the contract, foreseeablefor both parties.'The second component of the concept of necessary implication is concerned withthe aims of the parties. This component is more visible in the Dutch word strekkingthan in its English translation (necessary implication). If the parties conclude thecontract with a common motive which is against public order or good morals, thecontract will be a nullity.

Anull contract does not give rise to the obligations the parties aimed at. Neitherparty can be held to perform. When one of them performs nevertheless, thisperformance lacks a legal basis. The performing party can demand restitutionbecause of undue performance (art. 6:203 ff DCC). If property is transferred onthe basis of a null contract, the seller retains ownership; the property neverreaches the buyer (art. 3:84 par. 1 DCC).4.2. Sometimes a null contract is performed by both parties.

If afterwards the issueof nullity is raised, both parties can file a claim for restitution.

The main grounds for annullability under Dutch law are: & incapacity of one of the parties (art. 3:32 DCC); duress (art. 3:44 par. 2 DCC); fraud (art. 3:44 par. 3 DCC); abuse of circumstances (undue influence) (art. 3:44 par. 4 DCC); actio Pauliana (art. 3:45 ff DCC); error (mistake) (art. 6:228 DCC); unreasonably onerous general conditions (art. 6:233 sub a DCC).6.2 Regarding the (in)capacity of the parties, art. 3:32 par. 1 DCC reads: Everynatural person has the capacity to perform juridical acts

Any dispute between the Parties arising out of this Agreement or anyof the related agreements which cannot first be settled by thePresident Directors of the LESSOR and the LESSEE within ninety (90)days of either Party requesting in writing a meeting to settle therelevant dispute, shall be submitted to binding arbitration in Singaporeat the Singapore International Arbitration Center (SIAC) or elsewhereas agreed by the Parties under the rules for Arbitration of the SIAC Inforce at such time and In

Dalam kasus tersebutpara pihak menyatakan di dalam perjanjian bahwa al/ differences arisingout of this policy shall be referred to the decision of an arbitrator to beappointed in writing by the parties in difference of if they can not agreeupona single arbitrator. Berdasarkan klausula tersebut, maka Pengadilantidak berwenang mengadili perkara tersebut;. Putusan Mahkamah Agung Nomor 795 K/Sip/1982, tanggal 27 Januari1983, dalam kasus PT Asuransi Indrapura.

have agreed to refer their disputes to the SIAC for arbitration,the parties shall be deemed to have agreed that the arbitration shall beconducted and administered in accordance with these Rules.

If any of theseRules is in conflict with a mandatory provision of the applicable law of thearbitration from which the parties cannot derogate, that provision shallprevail;Terjemahan dalam Bahasa Indonesia:Pasal 1: Ruang Lingkup Keberlakuan dan Penafsiran ;Apabila para pihak telah bersepakat untuk merujuk perselisihan merekakepada SIAC untuk arbitrase, maka para pihak tersebut dianggap telahbersepakat bahwa arbitrase tersebut harus dilakukan dan ditatausahakansesuai dengan Peraturan ini.

Pending the submission to arbitration and thereafter until thearbitration tribunal issues its decision, each Party shall, exceptin the event of expiration, termination or failure by any of theother Parties to obey or comply with a specific order or decisionof the arbitration tribunal, continue to perform all of itsobligations under this Agreement without prejudice to a finaladjustment in accordance with the said award;Terjemahan tersumpah dalam bukti T4:2.

Putusan Pengadilan Pajak Nomor : PUT.51074/PP/M.XIB/16/2014Jenis PajakTahun PajakPokok SengketaMenurut TerbandingMenurut PemohonMenurut Majelis: Pajak Pertambahan Nilai: 2009: bahwa yang menjadi pokok sengketa adalah pengajuan banding terhadap KoreksiPajak Masukan pemanfaatan BKP tidak berwujud dan JKP dari Luar Daerah Pabeansebesar Rp201.391.179,00;: bahwa jenis kegiatan usaha Pemohon Banding dimana bahan baku, pembuatansampai dengan penjualan hasil produksi kepada related parties adalah merupakanmanufacturing

Appendix 1, Annex 5, Rule of Origin For The Asean China Free Trade Area, Rule1 Definition : For The Purpose of This Annex, menyatakan : :a Party means the individual parties the agreement i.e. BruneiDarussalam, the Kingdom of Cambodia, the Republic of Indonesia,the Lao Peoples Democratic Republic (Lao PDR), Malaysia, theUnion of Myanmar, the Republic of Philippines, the Republic ofSingapore, the Kingdom of Thailand, the Sosialist Republic ofVietnam and the Peoples Republic of China (China).b.

The third party invoice number should be indicated in Box10 of the Certificate of Origin (Form E), the exporter andconsignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 059791 tanggal 13Februari 2013, kedapatan pengisian kolom PIB, antara lain sebagai berikut :Kolom Uraian Nomor Tanggal Ketera15 Invoice

Not later than Desember in each calendaryear during the term of the Agreeement, the parties shall agree an annual fee to apply forthe following calendar year based on the parties reasonable estimate of the amount ofservices to provided during the relevant calendar year;In addition to the fixed fee specified above , or agreed on an annual basis as providedherein, the company shall also pay alloutof pocket disbursements and the third partyexpenses incurred by KMCOS in providing the Services to the

Bahwa perlu Pemohon Banding tegaskan bahwa Director Fee tersebutmerupakan pembayaran kepada para direktur dalam kapasitas mereka sebagaipengurus perusahaan, menurut pendapat Pemohon Banding, pembayaran gajiini bukan merupakan komponen yang wajib diungkapkan secara Khusus dalamLampiran Khusus 3ASurat Pemberitahuan Tahunan Pajak Penghasilan Badan(Formulir 1771) maupun pada bagian Sifat dan Transaksi dengan PihakPihakyang Memiliki Hubungan Istimewa (Nature of Relationship and Transactionswith Related Parties

Di bagian signicant balances and transactions with related partiespada Note to Financial Statement 31 Desember 2007 dan 2008(halaman 24 Financial Statement), diketahui bahwa:The nature of the relationships with related parties is as follows:Halaman 48 dari 69 halaman Putusan Nomor 920/B/PK/PJK/2017 Related Parties Nature of RelationshipAmalgamted Trading limited, Isle of Man Shareholder of the company in 2006Mihar Management Limited Shareholder of Ispat Panca Putera (Subsidiary)Deddy Hartawan Jamin

dengan Related Parties;i.

Pernyataan secara tidak langsung dari PT Ispat Indo (NPWP :01.000.231.9.055.000) yang menyatakan bahwa Arcelor MittalLimited merupakan perusahaan yang Related to. controllingshareholders, sesuai dengan pernyataan dalam bagian signicantbalances and transactions with related parties pada Note to FinancialStatement 31 Desember 2007 dan 2008 (halaman 24 FinancialStatement);k.

Mittal dan Usha Mittal beserta keluarganya yang dibuktikandengan:Pernyataan secara tidak langsung dari PT Ispat Indo (NPWP :01.000.231.9.055.000) yang menyatakan bahwa Arcelor MittalLimited merupakan perusahaan yang Related to controllingshareholders, sesuai dengan pernyataan dalam bagian signicantbalances and transactions with related parties pada Note to FinancialStatement 31 Desember 2007 dan 2008 (halaman 24 FinancialStatement) (copy dokumen terlampir);Arcellor Mittal Shareholder adalah kolektif

tentangprosedur pengangkatan arbiter dalam proses arbitrase sebagaimana Pasal 12.4Kontrak Nomor ME.C001/KLT1007 tanggal 26 Oktober 2007, tentang Siteleveling & Grading Work dalam Proyek Kuala Tanjung 2 x 135 MW IPP CoalFired Power Plant, yang menyatakan:"Tf the tribunal shall consist of three arbitrators, one of them shall be nominatedby each party and the third shall be chosen by mutual agreement between theParties within thirty (30) days of the nomination of the last of the two arbitratorsnominated by the Parties

If the Parties fail to agree upon the third arbitratorwithin such period, the said arbitrator shall be nominated in accordance with theBANI rules or such other rules as agreed between ME and the Contractor";Terjemahan:"Dalam hal Majelis terdiri dari tiga arbiter, masingmasing pihak menunjuk satuorang dan arbiter ketiga dipilih berdasarkan kesepakatan antara para pihak dalamwaktu tiga puluh (30) hari terhitung sejak penunjukan arbiter terakhir dari duaarbiter yang telah dipilih para pihak.

dan Termohon PK IIIsebagaimana diatur dalam Kontrak;d Bahwa prosedur pengangkatan arbiter dalam proses arbitrase yang telah diaturdalam Pasal 12.4 Kontrak Nomor ME.C001/KLT1007 tanggal 26 Oktober2007, tentang Site leveling & Grading Work dalam Proyek Kuala Tanjung2x135 MW IPP Coal Fired Power Plant (Kontrak), mengatur halhalsebagai berikut:Tf the tribunal shall consist of three arbitrators, one of them shall benominated by each party and the third shall be chosen by mutual agreementbetween the Parties

within thirty (30) days of the nomination of the last of thetwo arbitrators nominated by the Parties.

If the Parties fail to agree upon thethird arbitrator within such period, the said arbitrator shall be nominated inaccordance with the BANI rules or such other rules as agreed between MEand the Contractor.Terjemahan bebas:Hal. 25 dari 30 hal. Put.

Appendix 1, Annex 5, Rule of Origin For The Asean China FreeTrade Area, Rule Definition : For The Purpose of This Annex,menyatakan : :a Party means the individual parties the agreement i.e. BruneiDarussalam, the Kingdom of Cambodia, the Republic of Indonesia,the Lao Peoples Democratic Republic (Lao PDR), Malaysia, theUnion of Myanmar, the Republic of Philippines, the Republic ofSingapore, the Kingdom of Thailand, the Sosialist Republic ofVietnam and the Peoples Republic of China (China).2.

The third party invoice number should be indicated in Box 10of the Certificate of Origin (Form E), the exporter and consignee mustbe located in the Parties and the copy of the third party invoice shallbe attached to the Certificate of Origin (Form E) when presenting tothe Customs Authority of the importing Party.bahwa berdasarkan pemeriksaan Majelis atas buktibukti yangdisampaikan di dalam persidangan, kedapatan sebagai berikut :bahwa berdasarkan pemeriksaan Majelis atas PIB Nomor 013723 tanggal12

. , Maninggal dunia pada usia 6 tahun6 bulan, anak tersebut sekarang dalam asuhan Penggugat:Bahwa selama dalam lkatan Lampe tarsabut eae Genganorang tua Pe age at tdi ParitF ralaniggE sin Diss Parties aalenia tama ii2 tahun kemudian pindah di menah kediaman hersama di Part Teluk Bakaselama kurang lebih 11 tahun kemudian pindah di rumah kontrakan di Sungai Guntung selama kurang lebih 2 tahun kemudian terakhir pindah di rumahkontraan di Sungai Guntung selama kurang jebhh 8 tahun & bulan:Bahwa sejak

dan dijaminberdasarkan UU Arbitrase, knususnya Pasal 66 juncto Pasal 68 UUArbitrase;Latar Belakang:Bahwa, berdasarkan Putusan Arbitrase Internasional SIAC Tahun 2010Bukti Pla dan Bukti Plb, (ii) Bukti P2a dan Bukti P2b, danP3a dan Bukti P3b) diketahui fakta putusan ini berawal dariadanya sengketa arbitrase yang didaftarkan dihadapan SIAC pada tanggal6 Oktober 2008 (selanjutnya disebut sebagai Sengketa ArbitraseSIAC), dan Sengketa Arbitrase SIAC ini melibatkan para pihak yangbersengketa (disputed parties

The parties, the background to the dispute and theearlier procedural history are set out in Part One of the First Award andneed no further introduction.

No.207 K/PHI/2006 .C2325C.2.3.tertulis klausula arbitrase dari pihakpihak yang bersengketa(disputed parties).Pasal 1 UndangUndang Arbitrase 1999 tentang Ketentuan Umum telahsecara jelas mendefinisikan beberapa pengertian yang penting untukdibahas disini, yaitu:a) Arbitrase adalah cara penyelesaian suatu sengketa perdata di luarperadilan umum yang didasarkan pada perjanjian arbitrase yangdibuat secara tertulis oleh para pihak yang bersengketa.b) Perjanjian Arbitrase adalah suatu kesepakatan berupa

klausulaarbitrase yang tercantum dalam suatu perjanjian tertulis yang dibuatpara pihak sebelum timbul sengketa, atau suatu perjanjian arbitrasetersendiri yang dibuat para pihak setelah timbul sengketa.Oleh karenanya, jika tidak ada kesepakatan tertulis terlebin dahulu daridisputed parties untuk memilih forum arbitrase, maka forum penyelesaiansengketa HARUS dan WAJIB hukumnya diselesaikan hanya melaluilembaga peradilan.

UndangUndang Arbitrase 1999menegaskan bahwa Majelis Arbiter sama sekali tidak berwenang untukmemeriksa dan memutus perkara jika disputed parties sama sekali tidakpernah membuat kesepakatan tertulis klausula arbitrase untukmenyelesaikan sengketa diantara mereka.Mohon periksa bagi Yang Mulia Ketua MARI bahwa pokok masalah dariSengketa Arbitrase SIAC No. 062 adalah terkait dengan kerjasama usahapatungan (joint venture) di tahun 2005 antara Astro Group Malaysia (yangdiwakili oleh Astro All Asia Networks

The third party invoice number should be indicated inBox 10 of the Certificate of Origin (Form E), the exporter and consignee must be located in the Parties and the copy of the thirdparty invoice shall be attached to the Certificate of Origin (FormE) when presenting to the Customs Authority of the importingParty.3) Bahwa sebagai penegas atas aturan baru dalam OCPACFTA tersebutdikeluarkanlah Surat Edaran Direktur Jenderal Bea dan Cukai NomorSE12 /BC/2011 tanggal O03 Oktober 2011 tentang PetunjukPelaksanaan

The third partyinvoice number should be indicated in Box 10 of the Certificate of Origin(Form E), the exporter and consignee must be located in the Parties and thecopy of the third party invoice shall be attached to the Certificate of Origin(Form E) when presenting to the Customs Authority of the importing Partyyang telah disahkan dengan Peraturan Presiden Republik Indonesia Nomor 37Tahun 2011 Tentang Pengesahan Second Protocol To Amend The AgreementOn Trade In Goods Of The Framework Agreement On