Penggugat dan PT Indorama Polypet Indonesia melakukantransaksi jual beli aset dan sebagai ikatan di antara kedua belah pihak makaditandatanganilah perjanjian yang terdiri dari: Conditional Asset Sale & Purchase Agreement (CASPA) tanggal 5 Maret2012, First Amendment to Conditional Asset Sale & Purchase Agreement tanggal14 Juni 2012, Second Amendment to Conditional Asset Sale & Purchase Agreementtanggal 9 Agustus 2012;Bahwa di dalam CASPA yang ditandatangani 5 Maret 2012 halaman 8menyatakan bahwa: The parties

diperpanjang sampai tanggal 31 Agustus 2012;Bahwa berhubung seluruh persyaratan dapat terpenuhi sebelum tanggal31 Agustus 2012 maka para pihak akan melakukan closing atas transaksi jualbeli aset tersebut dengan cara menandatangani perubahan perjanjian yangkedua yaitu Second Amendment to Conditional Asset Sale & PurchaseAgreement yang ditandatangani pada tanggal 9 Agustus 2012;Bahwa di dalam Second CASPA yang ditandatangani 9 Agustus 2012halaman 2 menyatakan bahwa: Unless otherwise agreed by the parties

Putusan Nomor 214/B/PK/PJK/2017bahwa Majelis berpendapat, adanya persyaratan dalam ConditionalAsset Sales & Purchase Agreement tersebut menunjukkan bahwaperjanjian tersebut belum bersifat final, masih ada kemungkinan jualbelitersebut tidak terlaksana, tergantung apakah Penjual dapat memenuhisyaratsyarat dari pembell;bahwa menurut Majelis, klausula yang terdapat pada Pasal 5.1 CSPAyang berbunyi The parties must use their best efforts to procure that theclosing shall occur on or before 60 days from

Peninjauan Kembali, pada saat telahterjadi penyerahan hak atas barang, maka pada saat itulah terutangPajak Penghasilan Pasal 4 ayat (2);Bahwa Pemohon Peninjauan Kembali mendalilkan bahwaConditional Asset Sale & Purchase Agreement (CSPA) tanggal 5Maret 2012 sudah merupakan perjanjian penyerahan hak, dankarenanya pada tanggal 06 Mei 2012 (60 hari sejak tanggalditandatanganinya CSPA) sudah terjadi penyerahan hak sesuaiyang tercantum dalam Pasal 5 CSPA);Bahwa butir 5.1 perjanjian tersebut menyatakan, The parties

Section 2.1:Guarantee, The Guarantor unconditionally and irrevocablyguarantees to each Finance Party, as a continuing obligation, the dueand punctual payment and discharge of the Secured Obligations inthe currency or respective currencies in which the same is payableunder the terms of the Finance Documents, notwithstanding anydispute between the Security Agent or the Finance Parties and anObligor, and if an Obligor fails to pay any amount of the SecuredObligations when due the Guarantor shall pay

This Guarantee is in addition to, anySecurity, guarantee or other security or right or remedy now or at anytime hereafter held by or available to the Security Agent or any otherFinance Party.Section 2.4:Waivers, The Guarantor waives in favour of the Security Agent andthe Finance Parties any and all of its rights, protection, privileges, anddefences provided by law to a guarantor and in particular theprovisions in Article 1430, 1831, 1883, 1837, 1843, 1847 through1850 of the Indonesian Civil Code

Section 2.4:Waivers, The Guarantor waives in favour of the Security Agent andthe Finance Parties any and all of its rights, protection, privileges, anddefences provided by law to a guarantor and in particular theprovisions in Article 1430, 1831, 1883, 1837, 1843, 1847 through1850 of the Indonesian Civil Code (Kitab UndangUndang HukumPerdata).Terjemahan tersumpah dalam Bahasa Indonesia:Halaman 12 dari 75 Halaman Putusan Nomor 202/Pdt.SusPKPU/2021/PN Niaga Jkt.PstBagian 2.1:Jaminan.

Manner of EnforcementIf the Security Agent (acting on the instructions of the Lenders)is instructed to enforce the Security, it may do so in suchmanner as it sees fit, with due observance of the provisions ofthe Security Documents and all applicable law, and solelyhaving regard to the interests of the Secured Parties as aivnole and without having regard to the interests of anyindividual Secured Party.Terjemahan Tersumpah dalam Bahasa Indonesia:"4.

Bahwa pada tanggal 17 March 2010 Penggugat dengan Tergugat ,Tergugat Il, dan Tergugat III menandatangani Put and Call OptionAgreement (Put and Call Option Agreement") (vide bukti P1), dimanadalam Put and Call Option Agreement yang ditulis dalam bahasa Inggristersebut, Penggugat bersamasama dengan Tergugat II dan Tergugat III(yang dalam perjanjian tersebut secara bersamasama didefinisikansebagai Linktone Parties), memberikan Tergugat hak opsi untukmembeli secara keseluruhan dan tak terpisahpisah 150,000

Relevant Linktone Party;(c) Subject to paragraphs (a) and (b) above, completion ofthesaleand purchase of the Initial Put Option Shares and theFurther PutOption Shares (Completion9 is to take placewithin 14 daysfrom the date that the Arbitral Tribunal issues itsdecision herein.at the office of the Claimants counsel, i.e.SGX Centre 2, #1701,4 Shenton Way, Singapore 068807, ata time to be specified by the Claimants counsel;(d) at completion, the Relevant Linktone Party shall, and theotherLinktone Parties

SGX Centre2, #1701, 4 Shenton Way, Singapore068807, at a time to bespecified by the Claimants counsel;(d) at completion, the Relevant Linktone Party shall, and theother Linktone Parties shall procure that such RelevantLinktone Party deliver to Ang (the Claimant) a cashiersorder for the following sums:i. The Initial Put Option Consideration;ii. The Further Put Option Consideration;iii. All interest awarded by the Arbitral Tribunal in its decisionherein;iv.

Inthe event the parties are unable to agree, parties are at liberty toapply.Teriemahan resminva adalah sebagai berikut:19.0 Putusan Parsial Ini655. Oleh karena itu, saya membuat dan menerbitkan Putusan Parsial inidan mengarahkanagar Pemohon dan Para Termohon menyelesaikanjual beli Saham Jual Perdana dan Saham Opsi Jual Lanjutan.20.0 Bunga dan Biaya656.

SGX Centre 2, #1701, 4 Shenton Way,Singapore 068807, at a time to be specified by theClaimants counsel;at Completion, the Relevant Linktone Party shall, and theother Linktone Parties shall procure that such RelevantLinktone Party deliver to Ang (the Claimant) a cashiersorder for the following sums:i. the Initial Put Option Consideration;ii. the Further Put Option Consideration;ii. all interest awarded by the Arbitral Tribunal in itsdecision herein;iv. all costs awarded by the Arbitral Tribunal in

dibayarkan,berikut inicontoh perbedaan antara Other Receivable (Piutang LainLain)dengan Deffered Expenses (Beban Yang Ditangguhkan) disebutjuga Prepaid Expenses (Beban Dibayar Dimuka) yang diambildarl contoh Laporkan Keuangan suatu entitas:PT RICKY PUTRA GLOBALINDO Thk AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF FINANCIAL POSITIONSDecember 31, 2012 and 2011 ASSETSNotes 2012 IO1LRp RpCURRENT ASSETSash and cash wivalents 2e, 2f, 4 57,623 502,602 22,746,807,926Accounts receivable 2d, 2e, 22, 5Related parties

1,320,381,434 2,149, 486,389Third parties net of allowance for doubtfulaccounts of Rp 1,390,085,599 (2012) amdRp 2,914,681 ,576 (2011) 160,645, 848,305 165,549, 158,958Other recervables 2d, 6Related parties net of allowance fordoubtful accounts of Rp 2,335,712,289(2012 and 3011 ) 494,403,799 1 497,645,902Third parties 33,694,682, 1&0) 11 466,940), 784Inventories net of allowance forobsolete and slow moving inventory ofRp 1,766,061, 161 (2012) andRp 1,758,458,955 (2011) 2h, 7 288,161,619,484 223,709,008

The Parties have agreed to a standard award as reported inthe Tribunals Scheduling Order dated July 30, 2008 ;2. Within thirty (30) days from the date of transmittal of thisAward to the Parties, Respondent Pt Sumi AsihOleochemical Industry shall pay to Claimant VinmarOverseas,Ltd. the following sums :a. Damages of $5,578,461.00 ;b. Preaward interest in the amount of $355,339.00 ;c. Attorneys fees of $200,000.00 ;3.

The administrative fees and expenses of the InternationalCentre for Dispute Resolution (ICDR), the internationaldivision of the American Arbitration Association (AAA),totaling $22,550.00 shall be borne by the Parties as incurred ;5. The compensation and expenses of arbitrators totaling$54,582.11 shall be borne equally by the Parties......... 7:3.

arbitrase yaitu schedule PUTUSAN ORDER(PERINTAH) yang dibuat Kantor Advokat bernama ADAMS ANDREESE LLP bukan bagian dari Dewan Arbitrase the AmericanArbitration Association ;Butir 1 dari Putusan Arbitrase (Award of Arbitrase)menyebutkan bahwa Putusan arbitrase didasarkan SchedulingOrder Dated 30 Juli 2008 yang ternyata order (perintah) yangdibuat Kantor Advokat bernama ADAMS AND REESE LLP :Seperti dikutip dibutir 1 dari Putusan arbitrase (Award of Arbitration) (P7)yang dikutip sebagai berikut :The parties

The parties have agreed to a standard avard as reported inthe tribunal's Scheduling Order dated July 30, 2008;Menimbang, bahve pengertian standard award dalamrumusan amar tersebut bila dihubungkan dengan bukti 1115,berupa the Tnbunals Scheduling Order dated July 30, 2008dimana didalamnya ditegaskan bahvea yang dimaksud standardavard adalah not reasoned auard dapat disimpulkan bahvebentuk putusan yang disetujui adalah putusan yang tidak disertaidengan pertimbangan,Keberatan Pembanding 2.Sejarah terbentuknya

dikreditkan untuk Masa Pajak Oktober sampaidengan Desember 2008 merupakan pembayaran atas jasa yang terdiri dari: Jasa Teknik Intellectual Property (Royalti) sebesar Rp.784.965.338,00; Jasa Sewa Mold sebesar Rp. 297.851.291,00; Jasa Klaim Penggantian sebesar R 219.787.61 :Jumlah Rp. 1.302.604.245,00bahwa koreksi atas Pajak Masukan Pajak Pertambahan Nilai Jasa Luar Negeriatas Jasa Royalti sebesar Rp.784.965.338,00 berkaitan dengan koreksiTerbanding atas biaya royalty yang dibayarkan kepada related parties

Untuk lebih jelasnya, kami kutip ketentuan Pasal 2.1Joint Venture Agreement, sebagai berikut:"Conditional upon the availability of all the necessary licenses,authorizations, consents or approvals of the relevant governmentalauthorities, the parties hereby agree to establish a joint venturebetween themselves under the proposed name "P. T.

TheCompany may be in such other name as the relevant authorities inthe Republic of Indonesia shall allow and the Parties hereto shallagree. The formation of the Company will be done by virtue of theprovisions of the Foreign Investment Law (Law No. 1 of 1967 asamended by law Noll of 1970) and other relevant provisions ofapplicable Laws of the Republic of Indonesia as duly amendedhal 51 dari 96 hal put.

Untuk lebih jelasnya, kami kutip ketentuan dalam Pasal2.1 Joint Venture Agreement, sebagai berikut:"Conditional upon the availability of all the necessary licenses,authorizations, consents or approvals of the relevant governmentalauthorities, the parties hereby agree to establish a joint venturebetween themselves under the proposed name "P. T.

TheCompany may be in such other name as the relevant authorities inthe Republic of Indonesia shall allow and the Parties hereto shallagree. The formation of the Company will be done by virtue of theprovisions of the Foreign Investment Law (Law No. 1 of 1967 asamended by law No.

/II of 1970) and other relevant provisions ofapplicable Laws of the Republic of Indonesia as duly amended andrevised and as duly administratively classified from time to time bythe Indonesia authorities; the Parties will submit a formal applicationhal 75 dari 96 hal put.

All the conditions stated in the documents formingthe Contract, as specified in the Contract Agreement are bindingand valid as a special law for both parties in accordance withArticle No. 1338(1) of the Civil Law.

In consequence, in theevent that both parties fail to perform under the terms andconditions stated in the Contract, the provisions of Article 1266of the Civil Law shall not be applicable.Furthermore, any foreign Contractor who participates inwhatever manner in this Contract consents to be sued in anycourt or tribunal of competent jurisdiction within the Republic ofIndonesia on any question or matter arising from the documents,award, and implementation of the Project.

Bahwa penegasan sifat final and binding putusan arbitrase jugatercantum dalam Article 53 (1) ICSID yang berbunyi:"The award shallbe binding on the parties and shall not be subject to any appeal or toany other remedy except those provided for in this Convention. Eachparty shall abide by and comply with the terms of the award except toHal. 19 dari 39 Hal. Putusan Nomor 209/Padt.G/2015/PN.

putusan arbitrase dapat ditolakatas permohonan pihak terhadap siapa putusan tersebutdijatuhkan, hanya apabila pihak yang mengajukan permohonandimaksud membuktikan beberapa hal.b) United Nations Commission on International TradeLaw ("UNCITRAL") Model Law on InternationalCommercial Arbitration ("UNCITRAL Model Law")Penegasan sifat final and binding putusan arbitrase jugaterdapat dalam Pasal 32 Ayat (2) UNCITRAL yang berbunyi:"The award shall be made in writing and shall be final andbinding on the parties

The parties under take to carry out theaward without delay".Ketentuan ini menegaskan bahwa para pihak wajib langsungmelaksanakan putusan tanpa ditundatunda dan tidak adaalasan yang dapat dipergunakan untuk menundanundapemenuhan putusan.

The Parties shall selecttheir respective arbitrators within 60 days from the date ofnotice the demand for arbitration. After both Parties haveselected their arbitrators, such arbitrators shall select athird arbitrator within 30 days thereof.

In the event thearbitrators selected by both Parties are unable to agreeon the selection of a third arbitrator within such thirty dayperiod, either party may request that the third arbitrator beselected by BANI.No arbitration arising out of or relating to this AgreementShall include, by consolidation or enjoinder or in any othermanner, an additional person or entity not a Party to thisAgreement except by written consent of both Parties.The arbitrators decision shall be final and binding andJudgment

In the event thearbitrators selected by both Parties are unable to agreeHalaman 25 dari 59 Putusan Nomor 315/PDT/2021/PT DKIon the selection of a third arbitrator within such thirty dayperiod, either party may request that the third arbitrator beselected by BANI.No arbitration arising out of or relating to this AgreementShall include, by consolidation or enjoinder or in any othermanner, an additional person or entity not a Party to thisAgreement except by written consent of both Parties.The arbitrators

The Parties shall select their respective arbitratorswithin 60 days from the date of notice the demand forarbitration. After both Parties have selected their arbitrators,such arbitrators shall select a third arbitrator within 30 daysthereof. In the event the arbitrators selected by both Partiesare unable to agree on the selection of a third arbitrator withinsuch thirty day period, either party may request that the thirdarbitrator be selected by BANI.d.

dispute and the issues in thisarbitration stems from the intended investment by theClaimant (or its principal) in the Target Companies through anintended sale and purchase of 90% of the shares in theTarget Companies from the Shareholders.Or on about 24 December 2009, the parties herein enteredinto a Basic Agreement.

This Basic Agreement is the corefocus of the issues in this arbitration as the parties differ onthe meaning and import of the rights and obligationsprescribed by the terms of the Basic Agreement.

Parties have liberty to apply to the Sole Arbitrator onany specific requirements as to the form of thisaward to stand as the transfer or delivery deedreferred to in (Cc).e. All questions on costs of these proceedings arereserved.Yang terjemahan resminya adalah sebagai berikut:Dengan alasanalasan tersebut di atas, saya memerintahkan danmemutus sebagai berikut:(a).

dispute and the issues in thisarbitration stems from the intended investment bythe Claimant (or its principal) in the TargetCompanies through an intended sale andpurchase of 90% of the shares in the TargetCompanies from the Shareholders.Or on about 24 December 2009, the parties hereinentered into a Basic Agreement.

This BasicAgreement is the core focus of the issues in thisarbitration as the parties differ on the meaningand import of the rights and obligationsprescribed by the terms of the Basic Agreement.At this point in time, the Target Companies had notyet acquired the IUPs,Terjemahan resminya adalah sebagai berikut:Inti dari sengketa dan permasalahan para pihakdalam arbitrase ini berakar dari tujuan investasioleh Pemohon (atau perusahaan induknya) padaPerusahaan Target melalui suatu rencana jualbeli 90%

., Notaris di Jakarta (AktaJaminan Pembayaran dan Penyelesaian No. 60) (Bukti P11), di mana paraRecital Ketiga dan Keempat dinyatakan sebagai berikut:Whereas, the Guarantors each stands to benefit financially from theCredit Facilities made or to be made available by the Secured Parties tothe Borrower and1010... that the Guarantors named herein enter into this Guarantee in favor ofthe Secured Parties...Dengan terjemahan dalam Bahasa Indonesia sebagai berikut:Bahwa Para Penjamin (in casu Para Tergugat

Without limiting the foregoing, each Guarantor further agreesthat the Facility Agent and the Secured Parties may at their option submit anydispute to any court within the Republic of Indonesia having jurisdiction overany of such Guarantor's property or assets.Dengan terjemahan dalam Bahasa Indonesia sebagai berikut:..

Cost Overrun Guarantee1414Independent of the guarantee obligations contained elsewhere in thisGuarantee, the Guarantors each jointly and severally, unconditionallyand irrevocably undertake to the Secured Parties that if the aggregate of:a all costs payable or incurred by the Borrower up to theSchedule Completion Date, the financing of the Projectand the administration and maintenance of the Projectincluding all capital expenses, costs or sums; andcapitalised interest and fees, incurred or expended

,Notary Public in Jakarta (Deed of Payment and Completion Guarantee No.60) (Exhibit P11) where the Third and Forth Recitals specified as follows:Whereas, the Guarantors each stands to benefit financially from the CreditFacilities made or to be made available by the Secured Parties to the Borrowerand3435... that the Guarantors named herein enter into this Guarantee in favor of theSecured Parties...9 Whereas based on Article 14, Miscellaneous, letter (a) of the Deed ofPayment and Completion Guarantee

Cost overrun Guarantee:Independent of the guarantee obligations contained elsewhere in this guarantee,the guarantors each jointly and severally, unconditionally and irrecovablyundertake to the Secured Parties that if the aggregrate of:a ....; and..., then the Guarantors will, at the direction of the Facility Agent, pay to theBorrower (or any successor in interest) any such excess amount by way of onelump sum cash payment upon first written demand by the Facility Agent...Terjemahan bebas:2.

Pajak Pertambahan Nilai Jasa LuarNegeri yang dikreditkan untuk Masa Pajak Maret 2008 merupakan Pajak PertambahanNilai Jasa Luar Negeri atas: Jasa Royalti sebesar Rp. 279.120.672,00; Jasa Sewa Mold sebesar Rp. 75.676.195,00; Jasa Klaim Penggantian sebesar Rp. 585.333.135,00; Jumlah Rp. 940.130.002,00;bahwa koreksi atas Pajak Masukan Pajak Pertambahan Nilai Jasa Luar Negeri atas JasaRoyalti sebesar Rp.279.120.672,00 berkaitan dengan koreksi Terbanding atas biayaroyalty yang dibayarkan kepada related parties

melakukan pemeriksaandan dapat dikemukakan halhal sebagai berikut:bahwa PIB Nomor: 150634 tanggal 27 April 2011, jenis barang Kitchen WareHS 7323.91.10.00 dengan pembebanan Bea Masuk 0% (ACFTA).bahwa Terbanding menetapkan pembebanan tarif Bea Masuk sebesar 15%(MEN) dan menyatakan tidak mendapatkam preferensi tarif Schema ACFTAkarena termasuk mekanisme The Third Country Invoicing.bahwa Rules Of Origin For The ASEANChina Free Trade Area Annex 3Ruler 1 (a) menyebutkan a Party means the individual parties

Sedangkan penjualan yang dilakukanadalah menjual aluminium Alloy (ingot) dan menjual Yoto/Molten(aluminium cair);13.2.Bahwa berdasarkan Lampiran 3 A Surat Pemberitahuan (SPT)Pajak Penghasilan (PPh) Badan diketahui bahwa TermohonPeninjauan Kembali (semula Pemohon Banding) melakukansebagian transaksi penjualan dan pembelian dengan pihak yangmemiliki hubungan hubungan istimewa (Related Parties) denganHalaman 17 dari 33 halaman.

Putusan Nomor 489/B/PK/PJK/2015fakta transaksi afiliasi berdasarkan laporan keuangan auditTermohon Peninjauan Kembali (semula Pemohon Banding) tahun2008 sebagai berikut: Related Parties US$ 68.105.569Third Parties US$ 21.042.676Total US$ 89.148.245 Bahwa dalam penetapan harga transaksi dengan related parties,Termohon Peninjauan Kembali (Semula Pemohon Banding)menggunakan metode lain yakni harga berdasarkan London MetalExchange ditambah biayabiaya dan profit;13.3.Bahwa Pemohon Peninjauan Kembali (

semula Terbanding)menitikberatkan koreksinya kepada transaksi penjualan yangdipengaruhi oleh hubungan istimewa (related parties) karena daridokumen berupa Faktur Pajak terdapat indikasi penentuan hargayang tidak wajar (non arms length price) sebagaimana dimaksuddalam Pasal 18 ayat (3) UndangUndang PPh;13.4.Bahwa dalam Laporan Pemeriksaan Pajak diketahui bahwapenilaian atas kewajaran atas penyerahan kepada related partydilakukan dengan metode Comparable Uncontrolled Price (CUP)dengan menggunakan internal

If during their marriage, the parties reside in allowned property in any'country other than Australia, the parties' interests,rights and responsibilities qnd despite the la:w of that country, be set bythis. Agreement."57.

If the parties chonge the estate or country of residence:57.1 They intend the validity, interpretation and enforce with thisAgreement to be governed by the laws of Australia and New SouthWales;57.2 They will promptly review this Agreement with the help of locallegal practitioners and will execute o new Agreement with allamendments that are reasonaWy necessary to conform to the law of thestate ar country of their new residence and that as closesly as possibleffict their original intention to set out

If at any time during their marriage, the parties become residence of acountry under the laws of which they may acquire a property interestcommonly Icnown as "community property", their property interest willremain the same as they would have been under the terms of this24Agreement construed in accordance with the laws of Australia and NewSouth Wales as at the date of this Agreement.Terjemahan bebas:"56.

Untuk hal tersebut Pemohon mohon menunjukPasal 16 Joint Venture Agreement yang berbunyi :Article 16 Joint Venture Agreement :The Sharew holding situation of the company 15 years after The Company isestablished shoud be in accordance with the Regulation of the IndonesiaGovermment Its agreed by both parties that the Candidates for the holdersof the shares transferred from PARTY B to PARTY A wil be designated byPART B.Terjemahan Pasal 16 Joint Venture Agreement :Kondisi kepemilikan saham perusahaan

Surya Shuenn Yueh Industry yangmerupakan sumbol/boneka dari SHUENN YUEH INDUSTRY COMPANY16.17.18.19.20.21.LIMITED/Pihak Asing telah banyak melakukan perbuatan yang merugikanperseroan antara lain menggunakan uang perseroan yang bukan padatujuannya:Bahwa di dalam Article 15 Joint Venture Agreement tanggal 17 Desember1990 sebagaimana telah diuraikan diatas berbunyi :All disputes, controversies or different between the two parties concerningthis fagreement will be referred to the Indonesian Court for

Republik Indonesia, berkedudukan di JalanIndustri Raya 3 Blok AB No.4 Pasir Jaya, Tangerang, agar bersamasamamenunjuk seorang arbiter yang akan duduk dalam Arbitrase AdHok, akantetapi sampai saat ini tidak ada jawaban secara baik; maka alasan PermohonanPemohon incasu didasarkan pada alasan yang wajar dan harus dinilai didasaridengan etikad baik,;Menimbang, bahwa di dalam article 15 Joint Venture Agreement tanggal17 Desember 1990 ditentukan : All disputes, controversies or differentbetween the two parties

Bahwa dalam perjanjian tersebut menyepakati jika terjadi dispute makasesuai pasal 9 butir ( 2 ) perjanjian a quo menyebutkan ; if the disputeordiferences cannot besettied amicably between the parties within 30 ( thritv )working days, the parties hereby agree as its legal domicile in District court ofcentral Jakarta ( di terjemahkan secara bebas sebagai berikut ) ; Jikaperselisihan atau perbedaan tidak dapat diselesaikan secara damai antarapihak dalam waktu 30 (tiga puluh ) hari kerja, para pinak

dimaksud pada huruf a tidak diperlukan;importir wajib mencantumkan kode fasilitas Preferensi Tarif dan nomor referensiSurat Keterangan Asal (Form E) pada Pemberitahuan Pabean Impor; danSurat Keterangan Asal (Form E) lembar asli dan lembar ketiga wajib disampaikanoleh importir kepada Kepala Kantor Pabean pelabuhan pemasukan, pada saatpengajuan Pemberitahuan Pabean Impor.bahwa berdasarkan Rules of Origin for The ASEANChina Free Trade Area, Annex 3Rule 1 (a) menyebutkan: a Party means the individual parties

Luar Negeri yang dikreditkan untuk Masa Pajak Januari sampai denganFebruari 2008 merupakan Pajak Pertambahan Nilai Jasa Luar Negeri atas: Jasa Royalti sebesar Rp. 590.965.187,00; Jasa Sewa Mold sebesar Rp. 134.570.717,00; Jasa Klaim Penggantian sebesar Rp. 208.985.378.00:Jumlah Rp. 934.521 .282,00;bahwa koreksi atas Pajak Masukan Pajak Pertambahan Nilai Jasa Luar Negeri atasJasa Royalti sebesar Rp.590.965.187,00 berkaitan dengan koreksi Terbanding atasbiaya royalti yang dibayarkan kepada related parties

Surat Keterangan Asal (Form E) lembar asli dan lembar ketiga wajib disampaikan olehimportir kepada Kepala Kantor Pabean pelabuhan pemasukan, pada saat pengajuanPemberitahuan Pabean Impor;bahwa berdasarkan Rules of Origin for The ASEANChina Free Trade Area, Annex 3 Rule 1(a) menyebutkan: a Party means the individual parties to the agreement i.e.