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6) a3 aHA6 a3 capMotu # pe3uaen MaOnaM6apo6ap6a aHA@xaap oaBaA oapoBapAa laBnaru Arrap napAoraoyAa,x/@6 RapAa '4H xuco6xoaap xaMa xonar Na6oaAa3 McrMav aMo3a a3 aapoMaA (Qouaa) e aNAo3 aapoMaa(ooiaa) e MonqKuf xrcoo uyaaad,3rea oouaa. Monaan24 tilaxlya HaxapaaH, ryxyuo HaMeraBoHaBA 1 LlaxcoM MMnx, Aasnav A{qkyHaHAa Aap Aagnav yx,caaopuxoq Bo6ada 6a oN, e 6a aBAo3cynophxo Huc6at auraptrAtakyHaHAa AtnkvHaHAa M/inrM M ru6K, EMuH xonar 6apo, uaxcoH, AaEiarx ArBpu aHAo3clnoprxo, Ba3NxHrap e y,A4qopAo{ xaMa uyAaa-, raF, ryBa OapoxaM MoMau 1 qvHW Bo6aqa 6a oH Kapoprupa|A. Cap6, Ha3apa3 MyKappaporu Hqc6arr uaxpsaHAoH,latrar{ AraKyNaHAa0 pe3lAe{tr qK e MyKappapor HedaHArar6xKMerapa4 xapayaaBnarhAlaKyBaHAa qrc a3 K, KopxoHau MyaccrcatraohMt (NaMotHAaM), 2 AHA@6aNAq/ atrapu AxaKyHaNAa aopaa Na6ora aap laBna aaBnaqou AxaKyHaNAa M 6a xaMrH AaBnatun"rapx ArAkyNaHAa Brc6aru aHAdclnopvr KopxoHah ad, NoMyco4qrap 6ouan Mauryn lyNxHHa$M oalonun Na6otacyHrBMa*uaoa kapaas 0 oH t( s MykappapdtrMoMa, Ma3Kyp 6a pe3vseN laBnarh aMEpu aa8nafl ankyHaMapo Ba3xoaaopMeRyHaa, orA 6a aHAGcynoPrAap acocr MaRoMruaxp6aHAqe yxnaAoptrr Ax,qKyHatsAa qK trffi$f, oMaBre K, oN 6a p*MAenotr xyaa! qapoxaMMeopaa KarqoM xuco6vk 106BaraxQi$xopo Myxateco3aa 6aHAtr1 MoMar 9,6aHAr 5 4 6a MdlcHouu xonaBoe o MyKappapor{ rm6,K MerapaasOorcxo, MoMau11 e 6aHAr6 Moaaau12 xaM{BC@xuHoMa, pocrlv Ba Favy!)ov lE/rdpv tp.qono. ry roDoqau q'd aaBnar{o/ pe3men, Meahxa,q 6ota AlaKyHaNAa aHqoM 6a AxaKyNaHAa AaBna axrapr ru6kt taMoH aNAG6a4qtruaBaHAa MyattN KapAaN,SorAax 60 MaKcaAM uarourxo xtrco6 (apaa Meuasaa,M arap oHxoNxc6av p6uaeRu Aasnarr xap ryHa a€Ban3xKpoyaa napaona uyaa 6ouaHA.XaMqyHuH AxnkyHaHAau MaKcaatr MyantH AlaKyHaNna 6ota 6a KopxoHau rKe a! Kap3xox aaBnaflox €paa uaBaa, kh Hhc6at eyNoHe xrco6 kapaaHxMonrktrfi aHAG6aHAruaBaMa a8Ban3rKpcpAqAacyparMpMoraad 6a p4"AeHM AaBnattrAxnkyHaNAa, raMoMhaNAo3xoepo u+oAa 5. Aap uN MoAAaidunoxu (aNA@6aNAMt MeryH4q, Kv6a uNCGruHoMaraannyKaopaHA. llllolAar 25 PacMrer, 6a MyBotbrxaoMaaaH MebaoaA, 1 Arap uaxce, M p€uAeil{ tK e xapAyllaBnafto" AxAkyHaHAa MeraBoNaa oorci eKe xapay PdaKyNaHAa cyHtrH uyMopa,q, M aManx aaBnano, 6a oH oBapaa 6ouaa6 aHAd6aNA'xrnoou MyKappapdr ColruHoMa, Ma3Kyp feu6uNhHaMyaaM hH oaxc, capsu Ha3apa3 Bocnaxor xtrMoeBuq Mepa.oHaa,
.oiyF-yr,p/rov vunndu /r qaMaloh A,AKvFarp€ve-aBoHalkoourvsoo 6d MaK;Mi,;.ano"hnaop/ ,qds a-l tu4 vHaFAa4 Bav oe3q,leFMoH Me6ouan e arao )onar/ 60 v pv{aoaa adv aMan/ 6aH4/ 1 voqAa/ 24 Epop rvp:'d 6a ^aMod Ad& a-v AiKldats,qa fl Bau LatoBaHq/or Me6ouaA bdpot 6appac/ hpcon aopa,q Aprca 6ota aap Mysaf, ce cor a3 naKat oroxtu agBan aap xrno+{ Mv€ppapotu co3'uHoMaM ulaouu mae. M 6oucx aHno36aHah neoHrxoa€paa uasaa vairvp ".,araan, 2. inaKoMorr canoxtrnaop ryuru 6a xapc Meauxaa Ba arap elrvpo3po acocNoK x,co6a.qBa ryaau MydaonoHa 6a Kapopu kaNoat6axu oMaaa AaMarM Atrfapu HaraBoHaa,oHpoAap MyBo6,€r 60 Ma(oMrcanoxuqrAoptr AEwrspla 60 vak(a,qvpo'.a.qoaaF 6a aFqoscv-op/h^unoov v/€ppapor/ co3;FoMav va3rlp, .d kyHa,!xavd toHavvBo6,uv 6a qacr ovdaa 'ap6' sa3ap a3 xap ryHa Maxayahtrr MyBEa(art, M KoHyHry3op{xof Mfinfi 6ora repo KapaauaBaa neu6uHh HaMvaaaHA, ,qaManoh Ax,akyHaHAa (yoro MeNaMoqHe M 3 Ma(oMorucdoxunAoptr AaBnaflohAxIKvHaNAa aap xaMkopfi Myrako6Maxap ryNa MvuMnor e BoboBaptrpoK{ xaHroMr Co3vrtsova, va3''yptrqo MauaBar!, {an H€vocHA xdMar 6axcr;u Bo6a-a 6€ uqpo/ vv€ppapm Co3vu oMar va3rvo 60 oolu ryoryuyNxaEa MaoBaparran GpaaMeuaBaHA 4 Ma(oMfl canolrtrAopu AaMarxoq A4qryHaHAa60 MaKcaAr6a Aaq Ba \aMlvrdpoaxvn o/! ba Mv appao@ baFAo/ Ka6nn oBlDAd\vMVBo@vra pacMMnor 6ooaHAEarapfl6, lapon, ycyn Ba rexN{KaraMan"rapAoHuAaH{ coshuHoMa, awoN16apoElM{H cda3A MoaAae 26
Ta6oavnuuFrroor ,nrrcou 3o6afr 1 MaKoMorucanotrtrAopM EaBnatxorAx,qxyNaHea e 6a aH!o3oo.u 6apo, ra16nu MvKappaporu Co3fuHoMauMa3KvP \orvHn3oD/'olv/nrx, laMa-xou ar,qryrai,lav ts,c64tuoHroMv(aop.oo4 6a taMoHaraoJae1/ a{66aHA,ro u;iF cdMudoMa/cru@oaaMerdpaaa, xMno$rxaMrN c@ruHoMaHemNA a3 cvMa aap rr6R xH RoHyNry3optr Mv6oAmaxoxaNAKapA a3 napAofl aNA@xo, capkadtr krcMar{ reortrphu Co3ruHoMa Maxava MoAAar 1 xaMqH My€ppaporu 60 Ta6oaynu "nMnoor M Ma(oM, canoxrnaop, Xap ryNa ffirnoore, AaMarf HaMeujaEaa Aap Ao4ah AxIKyraHAa6a Aaq Meoparq6a MoHaNAurqnodtr 6a Aad oMa.qaMax+n rcrvirumorxou M{nn,tr taMiH ,qaBnafl Ax,lKyHaN,qa sa MaKoMor(a3 6a xaMoN auxoc raHxo MeraBoHa,q Ba xrcis,iaa "euaEa,q caMboBapt, crroB4aB, M 6a xrco6, MabMypi), cyMna, cya o Ba MaKoModo, qy.,rycynu MaurynaNA cyari e 6appac"q caoeAkvHr o'446a aHAo3xo reooptre drooaa MeuaBaa.xa6apaoaauvaa. BaN;c6afl oHxoxaMuHco3ruNoMa dhSoaa Epaaa.OHxo !H ,rmodpo 6ora xaMuH MaKcaaxo EHxo 6aDou qapaeM cvA, e xalroM{ rcovnq€popxoucvau Mypoouau ueraEori"s aap
t3 60 Makca!' Ha6ofla 6aHAr1 xaMrHMoAAa 2. 6a xec Eacx MyKappaporx AraKvNaHAa ry3omHr 6a 3rMMa, MaKoMtrcanothrraop, aasaru kapaauasa,q: yxaaaoprxou 3epoNMabNvaoa e copaxorMabMvprK, xrnoo, KoNvHto a) aHAeuuAaNu Meoouaa: a4ryHaHaa hHe o3 laBnar{ Ma6Mvptru oNpo MvsoouKq NaMoFA,M 6) lyHrH ,nrnoorepo neulrxoA MvKappapdMalMvpuhiH e oHaagnaru koNyHry3opie aapcapaeNqaManMnu Neo; AlaKyHaNAaMpuOraN MYMKhH B , r f u n o d e D o r e u F / r o a H a M o t ar / o F v e - a B o r d 'nDl F c v p o u r / c o p a ' ' caHoaii. coxu6xopie acpoptrcc6n e {h paBaM, rNoparupo Sou BaMotAe ununooreponAuxaa.kt ooKoP.onaHuoHvno6u cue@rr aaBnarad tilolAa! 27 HaMoqHAtrnxo,arnnoMart Ba xaaaMor, rcHcynh KopMaHAoHt Xec tKe a3 My{appapor,CdtruHoMah Ma3Kvp6a trm{$xo' aHAo3xtr M 6a oHro r|6KM HaMoflHnaruxou KoDMaHAoH' arnnoMmh Ba rcHcvnraphxo, M;leprotr yMyMu,xyKyuoh6anNanMdanre c@ruHoMaxo{MaxcvcQapoxaM oBapaaoyaaaNA,aaxonarBaMe(yHaHA
lIoAAan 28 35rtr6oPnataokaPAaH oxrpuH Aap xonareKM 1. l,lHC@"oNoMaa3 caNaurxpq$raHuoroxuHoMatr r4a6or4 KoHyNFoprtrAa€nano Ma6vn aoNrcta uaBaa 3lrtr6op MyBosMKr raMuHcdhoHoMaHuc6d6a uHxoaMd MeryHaa: 2 My(appaporM napAorcroNrAauaBaNAa 3o6ada a) srcoartr aHAGxoea3 MaH6axoh py3u tryMh MoxxcebM 6a!au 3!ru6op nanao 6a Ma6na€ M 6a!4fiK py3 e napaora e 6a xh@6 Mpuora uvaaad; rH c@"oHoMa+apopacaNAa KapaaHr K, 6a!Ax 1 6apoq conr aHA@6anqhua€aHAa 6) Hrc6aruArrap aNAo3xo FHBape a3 1 yMu tssapu nac a3 elrh6op nanao KapaaHqcdMUHoMaQapo
MoEqar29 KaE, oalonstr CosuuNoMarMa3Kypro 3aMoHe3lrrcop Aopal M arap Aa€tanoM araw.arAa avafv orpo cG racdalE xao kaaov laBndr/ ArI{y aras Mft;opa! bdba/.a.i cor/ r!-vboo'atAo Pao!€Fvtav/ | Cor/ uFovaaManu 60 poxx sunnoMarnaap 6o6arh 6e(op oHoo 60 xDcon, 30 /o u rao q( co v rakBvMt 'apAaFvavarl oF Aro vy4'da-/ | a leprdo
hHCo3,oBoMaEr6'( HaMerapAaq: Ilap qyHhNxonal MyKappapov ihc6arr MeonaBoq a) 6a a8ao3a3aapoMaaua3 MaH6a!cnoHAaoaBaHAa qtsBap/.orv EkBuvv/ 6dbau con/ raooM€,4.(/ rklv/;H;ap e 6adq/ trvM, c, orvaa MeuaBacl kaftuMaMan/ xavhtsco3uurovd 4apopacatsaa I b) 6a.H4o3 ar von/tuq- ivc6arv c/roP4aFr /F aqAo3o cHBdpe 6a!Av xaMm co3vuNoMa 1 qHB:aprco;/ raKgMMm6a!au MeuasaHA cft HMAa 66popacaHAa xaMuNCGruBoMa uaxcoHu BaKonarAop EaDo,6a odcMrn aapoBapaaNM rM3oxou3eprHpory3ouEHA htscoJurHova Aapuarpv qalaP? 'l4 o{a6pv co^v 2003aape avua x a Dk a a o Mb o 3 a 6 o r r o /r o r v k ' v H q o*r/ B a € P r n / c u k u 6 a / a v u e 6 e \ B a 6apo6ap/ 'ytlw Me6ouaFq 6e vM3o pdc!'a Aap c/oa'/ ,oi,o, lr-oop,
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XAK'M CO]II'EB Ba3np! x\Trcoa BacaBlo
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AGREEMDNT BtrTWTEN TIIE REPUBLIC OF TAJIKISTAN AND I'IiE RXPT'BLTCOF INDONESIA FOR TIIE AVOIDANCE OF DOIIBLE TAXATION AND TITE PRDVENTIONOF FISCAL EVASION wII]i RISPECT TO TAXES ON INCOME
Th€ Republicof Tajikistanmd The Republicof Inlonesia,bercinano €feftd to as"Coninctirg Stat6" Confiming then d$irc lo developdd sr'englhenrhe econonic, sciehliic, teclDicaladdculturalcoop€ration benveen borhstales,md Desiringro codclud€an Agrftment for the aaoidmceof doubleraxationmd p " \ e n r i oor l 0 s - a l e v a q owni $ F r p a r r o r d e .o r i n . o n e
ARTTCLEI PERSONALSCOPD This Agreemor shall applyto p6ons who @ residenrsof on€ or bolh of rhe ARTICLD II TAXNS CO!'ERRED I
lhG Aereenenishallapplyto raxeson incomeimposedod behalfof sch contractingStateor localauthoilies,ineslectlle ofthe mm€r in which
2.
I|ere shall be Egaded 6 ldcs on incone all ta€s inlosed or totll income,or on €lenentsof incone, includingtaxes on gainsfion the ali€mtionofmovableor ihmovableplopertv
l.
Theexislinetdes to whichlh€ Agrcened shallapplvre in pdticule : (a). in thecarofRepublkolTalikaDni d€ prcfir lax fon thejujdical PeBon; the inconetax lron thecitiretul (heEinaftd EfeE€dto 6 Tajikid€J ).
(hdeinafte!refenedto as"lndonesid iax") Th€ AgFenent shall applylho to my idendcalor substartiallvsinilar tdes which are inposedancr $e daleof signatw of the Agl4ne in addition!o. or in Dlaceof, rheexistingta\es Theconpeientaudoritiesof rhe ContractinsSlalesshall notiry eacholherof ov subslanlialchdges whichhavebeenmadein thenresp4tivetaaaiionlaws ARTICLD trI GENERAL DEFIM'I'IONS 1,
lor the plrposesof thisAgtenent mlessthecontertotheNis requnes: (a),
t\e rem ' a Conuacii.CSrate'and "1h€other ConrractingStale neans Republicof Tajikistd or Republicof Ind'nesiaascontql
(b)
D
md of Tajikislan tnetem'Tajikistan'm€estheRepublic irlude i, rde tte se il he seoAFpr e'sme lenitory, inletul {ater, air spacewhich de undei the soaereigltyandjuisdiction of the Republicof Tajilistd, idcludingthe rightson ns of bowelsandnatual Esouces in mnneonnrlh the roms olrhe lr eruLiotl lat md wherethe leeislalionofrhe Republicof Tajikista! isi the tem 'lndonesia' dtus the teritory of the Republicof lndonesiaasdelioedin its laws;
G).
the tem plison' includes e individuat. a conpmy md any other body ofpesonsl
(d).
the lem "conpany" meansdy body mryoral. or ey endtt which is trealedasa body corpomrefor tax purposes;
the t€m oteQrhe ofa ContactingSrate"dd "€nte'?riseofihe otherContactingSlate"nem r€spcclivelyo enteQiseemed o. by a rcsidentof Cont'actingStatemd $ enterpri* caniedon by a residentofrhe otherContEcringSratej the lem "intemtionalfiailc'nem dy tmsport by a shipor airclall opdated by an ehteQriseof a Contlcting Srat, cr€pr whenthe ship or aircranis op@t€d solelybetv€enplaes in th€ otherConlr'@tingSlates; (!)
fie tem 'tompeenrauthorit)' ne
s:
the MinisterofFimnce or his authorizedr@rcsentativei I|e Minislerof limce or hk authodredrepresntative; (h)
2,
the rcm "narional metrs:
i).
anyindividul!ossessing fie nationality ConhdingShrei
it).
dy legal pesod, partneBhipmd associationd*iving its $anDassuchfton the lawsin lore in a ContractingState.
As rcgdds the applicarionof ihe Ag*ment by a ConrJactingStateey term hot d€fihed ther€in shall, ul$s lhe coolex! otlreNis€ requires,has the neaning which it hasdda the lass of lhat Stateconc€minglbe laxes to which the ,\greenenl applies.
ARTICLDIV RESIDtrNT l.
For fie pu.poseof this Agreenen!thetem 't€sidenrof a Conlracling sbt€r'm€msanypesonwho,udtr thelawsof&at state,is liableto rd therein bt Eason of his donicile, Esidence,place of neagdent olher crilerion of a sinild natur€.
or dy
Wn€reby rcaon oflhe provisionsofpeagnph I an individualis a residot of bothContractingStares, thenhis statusshallbe detemineds he shall bc dcebcd ro 6e a rcsident ofthe Slare in which he has a pemanor hone available lo him: if he has a pemdenr hone availabl.to hin in bothSules.h€ shallbe deenedto be a Fsident of the Staft wnh which his lE*onal md econohic relations de closerGenlieol vital interstti if lhe State io *hich he bas his cenne of vnal interesB camoi be d€temined,or ifh. hasnol a pemsfit hone availableto him in eirhei Slate, he shall b€ deened lo be a Fsidenr of the State in wnich he ha an habitul abode;
ifhe h6 d habitualabodein bothStai6 or in neirhq oflhen, the conpelent authoritiesol re ConrJactingStatesshall s.lrle the questionby nutual agreement. Whereby reason of tbe provhionsoI pdagFph I a pe4on otherthanan individualis a residence ofbo$ Co.rractineSlate,thenit sballbedeened lo be a r€sidentofthe Star€in whichits placeofereclive ndaeenent is
ARTICLE V PERMANENTESTABLISTIMENT For theplrloses ofrhis Agremen! the tern r' Fneonl esrablhhnena mems a fixed place of buiness rhioueh ehich the businessof m enterpri* ofa conhacting state h wholly or panly caried on in lhe The€m " pemfldt cstablishmmt"includesespecially: (a). a placeofmaasenenti
(0.
a nine, m oil or caswell, a quairyor my olier placeofextraction or explorationor dploitarion of natml rcsows, dilling, rig or {orking ship used for qploraiion or explonation of narual
a fam or pldiation ahd foEsryl a wdehouse or prenises ued assalesoutleti
3.
4
Thel€m ' pemoenl eslablishnentlik€wiseenconpsses: (a)
a building site,a construction,asenbly or iGrauationprcjector superuisory activiti€sin comectiohthe@Nitb,but only wher€such site,pioject or activitiescontinnefor a peiod ot nore than6Gix)
(b).
thc nmhhing of seNics, induding consultmcysenices by an €ntepfte thiou8h enployes or otler persomelensasedby the €nteArisetbr suchpuJpose, but only wheE aciiviliesofthat nature (for conlinue the sne or a @nnectedproject)within th€ mutrt for a leriod or peiods aggEgatingmorclhat 9l dayswirhin my twelv€nonth pe od.
Notwilhstmding the prcceding prcvisions of lhis Arlicle, the tem .!€manor eslablishneni shall be d*med rci to incruoc:
the useof facilitiessol€lyfor the puQoseof storageor displayof goodsor nerchmdhebeloneingto lhe entdlrisei tbe nai enlnce of a stockof eood5or merchmdiseb€longirylo tbeenrerpiis solelyfor tbepurposeof storag€or displayr stockof eoo.lsor nerchmdisebelonginglo tdr the purposeof prcce$ing by anolher (d)
iixed plsceof business sol€lyfor the puDose or nerchhdise or of collectineinfomalion
G) rhe naint€mce of a txed plee of busine$solelt for the pupose of adverlising.or for the supplyof infomation:
(f)
the maintcnance of a fixedplaceof busin*s sol€lyfor the purpose of canfing on, for lh€ enteQriso, dy other activilies of a prepdatoryor auiliary chdader.
(g)
the mdntenme or a fixed place of busine$ sol€ly ror my combinalionor activniesneniioned in sutspmgoph (a) to (t, providedihar lhe oveall activity of the fixed place of buin*s resutlingnom $is conbinalion is of a prepdaiory or auiliary
NoNiftsonding the provnions of pdaerapbs I and 2, $ber€ a pqson other thd m agenr of an independentsratus ro whon pmsmph 6 appliee is acting in a Contracling Stareo! behalfofd enterpriseoflhe other Contacring Srato, that enteD.ise shall be deemed b have a pemanenl establishn€nr in rhe lml-nentioned stare in respecl of my acliviti€s which tl€t personudenakes for $e enidpnse, ifsuch a peaoni
al
has or babitully qercises in that Slalean aulhoriiy to conclude contraclsir th€ nane of enter?rise,uless the activitiesof such pe$on de linned b thosementionedh pmgnph 4 which, il exercisedthrougha nxed placeof business,would not nake this txed Flace of bsiness a permment eslablishme.rud* rhe provisionsof thatpmgraph; or has no such adhonty, but habitually naintain in the llrsr neitioned Sralea srockof goodsor merchandise ftom which h€ reguldly delivers eoods or merchodhc on behalf of the manulactuEsor prccesses in thal Siatefor the enrerpris€ goodsor merchmdisebelongingto theenteQrise.
Notwittshnding rhe pEcedingprcvisionsof thh Article, e insurance enterpris€ ora ConlractingStateshall,exceptin regaidb rc-insumcq be deenedto havoa pemd€nr esiablislnnent in the olher Conrreting Slai€ ifit collectspemiums in the lenitory of that otljer Stateor insucs nsks situatedrheieinthiougha peuon otbertld m agchlof an independenr slatus to whompdasraph 7 applies. An ent€prise of a Contactine Slate shall not be decmedto hale a pemmed esbblishne.t in the orherConhactingStatenercly becauscit cffiies on busine$ in tbal oder Stare thiough a broker, eeneral commissionagentor any otheragentofan i ependdl sktus, provided tbat such personsN acring in the ordimry couB€ of 1henbusine$. Hoivever,when the activitiesof suchan agenrre devot€dwholly or almostwholly on benarofdat enterpise,h€ will nor & consideEdan agot ofan independent statB wilhin theneding ofthis peagnph. Th€ fact that a conpany which is a residenrof a Conr&ting St!1€ contrch or is contolled bt a companywhich is a residenrofrhe olher conta.ting Shte, or Rhicb cdies on buine$ in that other Sare (whetberrhrcusha pemanenrcstablGhnenlor othe$isc), shall nor of ilseu consdtuteeitherconpdy a pemment eslablhhnentofthe o1her
ARTICLE'T1 INCOME FROM IMMOVASLE PROPERTY lncone derived by a residentof a ConrmcdngStatefron immovable properry(including incone non aSricult@ or foresfy) sitn,ied in rhe otherConlractinsSlat€nay be laxedin thal orherSta1e. The iem " inmovablc property"shall ha!€ de nemine which it has under tbe la{ of Contracting State in {hich the propertv t quesr'on 's sit@led. The tem shall in a.y case include prop€lty accessorv to immovable property. livesiock and equiPmot used in agricultlte md foresty, iieit to which the Provisionsol genoral law rcsPectingldded propeny apply, usufruct of imovable piolerty md rights to vriable or fixed paymenlsas considerarionfor rte workins ol: ot the righl lo {oik' nin€Bl deposiis,eNes md olhermtualrcsouces Shipsed aieraft shall dot be regardedas inmovable property The provhions ofpmelapb I sball also aPplyto incone derived fmm ihe direct use,l€nine, or usein ant oth{ fom of innovable prcpertv The prolisionsofparagBphI dd 3 shaualsoapplylo the incone fron thc inmovable propefi-vof $ enlerPriseand to incon€ hom innolable pe'oDl'"1i'e properDutd .or rt" pcrforrcc o 'rdependenr
ARTTCLEVII BUSINI]SSPROFITS Thepollls ofd enierpriseofa ConhactingStat€shallbetaMbleonlv in in theoiherConFacting 1hatStaleuless theenrerptuecdies on business situal€dthereh rthe enle9rise Sratethrougi a pernmentestablishment prclits ofthe edeQrisenat b€lared the !s aforesaid, cmies on business lo (a) that in rhe orh srateb o y so nuch of then an is atrJihutable goods or dDl other sbte ol Demdeni osrablishmen!o) sales in ;rchandhe of the sane or sinild kind as Uose sold through$at acliviliescadiedon in that or (c) olhd business pernaned esrablisbmenli orher Slatc of lhe sanc or sinild kind as lhose effecledthroughlha1 pemanentestablishmenl.
SubFct to the prcvisiohsof pamgralh 3, where an enrerpriseoI a Contacting Slate cmies on businessh rhe otber ConrractingState thoueh a penmcnt cslablisbne.i situatedrherein,ther€shalt in qch ConrractingStatebeattributcdto tlat permmentestablishnmrthepoirs which it nighi be expededto nake if it were a distincl and sepdate enrerpriseengagedi. the sane or sinitd activiricsunderrhe sme or simild coldilionsanddeating Nhollyindepcnden{y with ihe enterprise ofwhich il h a pemncnt eslablnhment. In the deremnring tho proilc ofa petun€ esrabtishment, ihereshall be alloncd o deduclionsexlenseswhich tre incmd for the purposes of the businessol the pemdent estabhhnent includnrgexeculve and gencralldninistrativc expenses so incuftd. wheiheiin thestatein which the pernmcnt esrablishnenth siluat€dor €hewhereHowever,no sucn d c d r . r i o n , \ abl ed l o $ c d . nr e p r . I o d m o u r s . d n , . p a i d ( o h e t u |e Ur okdd ft.nbrsemenr.I ia0l "ypenies,by 'ne pemre c$ablisbmentto $e headofice of the enrerynseor dy of its other omces,by wat ofmyalties, feesor othersimild paynens n returnior lhe useof pate.ls or otherrighrs.or by way of conmission,for sp€cific senicesperfomedor lor nranagchen!or, excoplin thecse ofa bantring enterprise,by way of inlaesr on non€ys lenr ro the pma.ent estlblishment.Likewise.no accomtsbatlbe taken,in the detemination of the profits of a pemanent eslablishment,for domts charged, (othetrisc lhan towards rcinbuseneni of acrul €xpenst, b, the pcmanent€stablisbh€ntto rhebad omce of the cnreryriseor any of its olheroffices,by way ofroyalties,feesor orheisinilar payne s in renn tor the use of paronlsor odrer righls, or by way of connission for spcciUc perform€d seNices or for managetuent, or,exceptin thecse ofa bantinecnlerpise.by xay ofintercston noneysl€ntto lhe headoffcc of lhe enre'?riseor anyof its otberoffices. For the prFoses ol Lheprecedi.glaragmphs,the profirsto ro rt. nemdnei e! dbl"nc L hallbede.emioed by rhe ) e d b r v e d .h l e a r h e En e o o d d n d . L f ' l . i eerd o r r o L t . Whereprofits includcilms of incomewbich m deatreith septratetyin olher Arricles of ihis Agreehcn! then the prcvisionsof thoseArrictes shallnorbe affectedby theprovisioNoftnis Anicte
ARTICLEVNI INTERNATIONAL TRAFFTC Pmfirsderired by an enlerlriseof a ContractingStat€fron rheopention ol shipsand aircFfi, in inhational lraillc shallbe taxableonly in that 2.
For rhe purposes of ?Mgraph I oflhn Afiicle prcfits nom 1h€opentror of shipor aircai in intemationalffaffic includesI the le6e of containerNhichis incidenialto fie opeBlionof shipor the leas€ofship oi aircaf( in i emalionalnamc.
I
The prcvGionsof paiagraphsI shall aho apply to profits hon the panicipation in a pool.a joinl busine$o! e intemational opedting
ARTICLI] D( ASSOCIATDD f,NTER"RISES
(a)
!n enkrptue ol a cont acdng Siale panicipat€s diEdy or indirectly in the managenenr,cohlrol or capilal ofan €nleArise or
the orherContactingState,or the sane pesons pdticipate diEtly or hdirecrly n tne controlor.aFitalofa. enrerpnse managemenr, ofa conrncring Siaremd an enleryriseotfi€ otherContraclingStale, bd in eiher casc conditions arc made or imposed berqeen the two enteQris.s in then comercial of fimcial relatiohs which ditrcr fom lhose Nhich would be nade betqeen independententeDrises,then any pofih which would. but for thoseconditionsi have ecfl€d to o.e ol lhe enterprises,but, by rcasonof thoseconditions,hav€rct a accrued,nay be included in the prolih oflhal enteArjsesand laxed accodingly
2.
wl)ere a conrractineSlaloinclud€sin the Prcfts ofd enteDriseof lhat ofthe other srate andlaxesaccordinsly prcfits on whjchm enrerPrise contacting stalc has beenchdged ro rd in that other state and rhe Dronrsso includede Drofih whichwould haveacctuedto tbeenierpris of the fist-nentioned Stat€if the conditionsnade hetweenth€ two enterpriseshad been $ose which would have ben nade between indeF€ndenr €ntenrises,ther lhat olh€r Srateshall makeah approPnat adjstme.t to thc amounrof lhe rd chdged thereinon thoseptotils. ln derminins such adjushert, due E$rd shall be had ro the othei Drolisions of rh€ Aseenent and ine onPetent auhorities of the ContactingStalesshall,ifnecessaryconsulteachother,
l.
A conracting siaE snall nor chdge the protls of m ent€ryrGein ihe circudtmces refded lo in Pdagraph2 anerthe expnyof&e tim€ liniis
ARTICLD X DI}'IDENDS I
Dividendspaidby a conpmy whichis a residentof a ContraclingStateto a Esid€ntofrhe oth* ConlmctingSlatenat betaxedin thal oths Slale.
).
Howeaer, such dilidends may also be tded in de Contlacting Slale of which rhe compmy paying the dividcnds in a esiddt add ac@rdingto lhc laws of lhat stale, but if the eceipl is ben.licial oMer of lhe dividends ibe lar so chargesshall not exceed l0 per cent of tbe gross
L
Tle tem "dividends" s used in this Afticle neds incone fton shdes or other ridts, nol beine debt-clains. participating i! pofils, as wcll as income fron other corpomte riShts which is subjelcd i. the same lmtion heatneht as incone fron shdes by the laws of iie Siaie of which the comlany nakine the distribulion is a resident.
The provislos of pdagmpbsI md 2 shall not apply ifthe bene{icial oMd of the dividods, being a residentof a Conlracrng State,cnres on busi.ess in the other ContracringSlate ofwhich the conpmt payiry the drid€nds 'n a residen! lhrough a pemmedt establishnent situatd lheiein,or perfons in L\al order Staleindependenl peBonalsenices ftoh a nxed bde siluatedtherein,dd the holdins in respectofwh'ch the dividends de paid is efectilely connected *ith such pernost shblishmenl or nxed bde. 1i suohc6e, the prorislonofAnicle vII or Arncle XIV, a rhe cae nay be, shalI apply. 5.
Wh€ther a sonpuy whioh is a rsident of a Cohtrac!'ng State dei!6 profirs or incone ion rhe otler Contreting States,that orher Stat€may not inpose $y tax on the dividendspaid by the conp@y, ex@pt insofd d such dividends ue paid to a Esideni ol thal other Stale oi insofal 6 the holdng in respecr to *hich rhe dilidends de paid is etrecnvely connedledwi$ pemde.l eslablishnent or a {ixed b6e situated n thal ot\er Srgtenor subjed the @mpdy s undisrriburedpronb to a id on the compflyt undistributd pofits eren if the dividdds pad or the undFtribuled pronts consisl wholly or par{y ol profits or ncome dsns
6
Norwithstmd'ne ey other prcvs'ohs of thh Agreehe.t whqe a conpdy shich 's a residentof a contraclingstate hd a pemuent etablishnentln the otnerContactinsState,the profitsol rhepeftedt establishnent nay be subjrcbdto e additionalld in tiat otherSlatein aocordmce rith its 15w' but the addinonal id so chdged shall not exceed, l0 percents of the momt of such profits afier d€ducring therefrom ihcomerd md other td6 on income inposd thereonin t\ar
1
The provision ofpeasFph 6 ofthis Anicle shall nol afect the provision conlained in dy prodlciion shdng contr&t dd relatins 10 oil md s6 seclor concludedby the Govemmert of Indon*i4 its insbun@talit, its relevdt shre oil nd gs conpmy or my other entity thereof with a p€sor vrno is a resided oft\e other Contreting Srat€s
ARTICLE XI INTEREST l.
tnreresiadsingin a CortractingStareud paid ro a residentofthe odrer Conhrcting Sratemay be taxed in that orherContraciingSrat€if sucn residentis thebenetcialo{ner ofde inierest.
2
lhe rateof iax inposedby oneof ConriactingSrateson intereslderived liln souces within that Conhcting Sratesand b€n€ficialtyoMed by resident ofthe oiherContacting Shteshallnotexeed t0 penenlof the crossamounlofthe i.teresl.
I
Notwithsldding the provisionsof pdagraph 2, idterest nising in a ConrmclingStatedd derivedby theGoveme ofrhe otherContracring State including local auihoritiesthdeof, a political subdidsion, the Cental Bank or my fimcial iBtitution controlledby rhatGovermeh! lhe capital of which is wholly ownedby the Covemenr of the orhr ConiractineStare,a nal be agreeduponfion tine lo lime betweenlhe conpeGnlaurhoririesoftho conrncting srates.shallbe €x€mptflom tu in the nal mention€dSrale. Therem int€Fst"asusedin this Adicle nems incone fron debt-clains of every kind, whetheror nol s4ued by monsage,dd whetho or not canying a right to panicipatein the debrols proits. od in panicutd. incone fiom governmentsmudties md income frn Duru: ur dcbenru€s,incllding prcniuns md pries anlcbine ro suchscurilies, bonds or d€bentues,as well as incomea$inilaled to incobe fron noney lenr uder the ldation law of tne Shtes in which the incone arises.includingint€r€ston delered paynentsales.
5.
The provisionsof pdagmphsI dd 2 shall not apply if ihe beneficial ovn€r or the interst, bei.g a esident of a conlracringsrate,tries on businessin th€ olh€r Conrrering Stlte in which !E inreBt ais*, lhough a pdmfle.t establishnentsituatedtheEir! or !€rforms in rhar olher Stareindependentpdonal seeiccs fron a fix€d bas situared therein.and th€ debl clain in respeclof wbich rhe inlresl is paid is ef€ctiv€ly comecredNith a) suchpemanentesrablGhment or txed bse. oi wilh b) busine$activniesefefted to uder c) ofparagapb I ofAdicle VIL In suchcase,the Fmvhionsof Article VIl or xlv, as the casemat
t teFst shallbe deenedto rise in a ConlracringStarewhenthe payeris that Staleitselli a polilical subdirision,a local autborityor a residentof thai Staie.Whcrc,however,thepeBonpayingttreinterest.whetherh€ is a residentof a ContracdngStale or not, ha in a ConhactingState a pemanenl€stablishmedr or a ixed bas€in comeciion with which the indebtedne$on which the inlftst is taid wasincrred, fld suchinter€sl is borneby sucnpemane.t establishnenr or llx€d base,thensuchintercst shall be d€en€d to {ise in the Staro in which the pemment csrabUsnmenl or nx€dbaseis situatcd, $hee by Eason of a specialielationshipbeiweenthe payer and the beneficialowneror betwecnbolh of then md sone other penons,rne anomt of lhe inler€stjhavins Esed to lhe debl-clain for which il is paid. €xceedsthe mounl Rhich would have bee. agreedupon by the payerdd ttre beneiicialoMer in the abs€nceof suchr€lalionship,the provisionsof thh Article shallapply only to the lasrnentoned dout. ln such case,the excesspart of th€ paln€nts shall renain rdablc accordinglo lhe lass of eachConlraclingStare,dueiegad beinghadto the olherprovisionsofthis Agr€enenl. ARTICLE XTI ROYALTIES L.
Royallies aising in a ConiractingStalemd paid to a residentofthe other Co.Facting Slatemay be raxedin that odrer Shte.
2.
The rale of td inposed by one of Conliacting StaGson royalti€s derived from some rvithin tbat Coorracling Shte and benelicially oMed by Stateshallnol exceed10per cert oflhe reside.tof rh€otherConlraclihg gro$ anout oflhe rcyalties describedin PdagraPh3.
3.
The rern'toyaltiej N usedin this Article n€m lqm€nts. whether penodicalor not, ed in whatererfom or nade or nonedclaturcto the erlenrlo whichrhet ar€nade d considdationfor : the use of, or the right to use, dy coPtriSht,Palent,desier or nodel, pld, secretfomula or prccess,rradendk or orner lke (b)
the use ot oi the rishr ro use, dy industial, comercial or scientific equilneni; ot
th€ sulnly of scicnrillc. t{hnicat, indusrrial or colmeicd knowledgeor infomatioq or (d)
the supply of et a$istdce that is mcillary and subsidia.y m fly .r-l propen) tr rigt' tu a aenr.oned n ,Lbpdgaph,d.. an) sr.h equrpn.-l a n Ter onedin ruo-pmgEph rb, o, dnJ -uch Moslpdgeor inlor. .ona" ir melriorpdIn.ub-neg-ap\ (. or J.
G)
the useol: or rhc riehl 1ouse:
iD iiD
filmsor videofor usein comection withrelevisionr o. lapesfor ns€in com€clionwirh ndio brcadcasting
T h e p r o \r o n . o p d d e t o h s. t r d z . f o n o r a p p y r t L t . eb e n e t ! _ d t o$, o ofLhe'oyd r*. cin8 d Rrden ofa cor r.ii.nr s.dk. .rre" on b h u e $ l r h e o l c r C o n f t r i n g s r a r ei n s h l r r r r o y or i e r 4 , s e . lvorJ a pemqnenr$ abllhnent siruakd \e.e.n, or Dertom! ir rhar othef Sb e .rdepelden personalse^ices trcm o r\e,j bAc -duned therein, ed lbe right d plopedy in espect of ivhich ihe rcyaties tre paid is ettctively comected wirh a) such pendenr eshblishhent or fixed bas orunh b\ bu..re.: a. \ rie. e i-ed ro udc. c, o Ddgraph I ol A n i . l e ' l n r - 1 o " , | n ep ' o q i .o n o A r i c t e- o r A i c t e r d , a r h e caseray be,shallapply Royalti€s shall be de€ned lo mse in a contraclingstat. whenttrepayer is thar Slale nslf, a local suthonryor a residenrof that siar€, wtrerc, howevd the peson paying fie rcyalties,whelherh€ is a residentof a Contractins Siatc or nor, has io a Conhacting Srlte a pmment cslablisbn€ntor a nxedbasein comectionwilh whichihe tiabiliiyto pay rhe royalti€s sas incrftd, and such rotaliies are booe by such
pemdent eshblishnentor fixed base,then such rcyalri€s shau be deened to aiis in the Starein which the pmanenr osrablishment or Whcre, bt reson of a sprcial relationshipbeiweentbe payer mo me beneficialoMei or berwee.borhof then drl sone other pe^o6, me anourol Ltercrrlrie5t6\.ng eEa! ro the rce.Isnror u tormdrion tol rti.h
r\eJ de pdE. eyreed. rhe do@r
qfict woLtd \dv< Def ag.eeo
upon by $e paycr and tlre beneficialowner in rhe absenceof such rcladoship. ll.]eprovisionsof thh Article shal appty onty ro the last, n errronedano h L such"a.e.$e ex(e$ pf of r,e palhenr rtdl "tdn ldable cc-ordrg o the aws ot ea"l .or r..rn8 sh,e. Jre r€gardbeinehadto lh€otherprovisionsof this Aereemenr.
ARTICLE XlIl CAPITAI CAINS L
Gainsdenvedby a residenlof a ConriacringStatenom lhe alienadonof immovablepropertt Efened to in Anicle 6 and situaledin th€ othet ContlactingSlatenat be laxedin dDl odrerstale.
2.
Gains frcm the ali€nadonof novable !rcpeiry foming pan of the businessprcpertyof pemdent establishmenr which an enterpriseor a has in the oiher Contacdng Stale Conhacling State or of novabl€ popeq/ pertaining10fixed baseavailableto a resid€nrof a contracting State in the olher ContraclineSlare for the pupose of performiry indepodentpdsonalFnic€s, includiig suchgainslion thealiemtionof sucha permmentoslablishnenr(aloncor wi1,hthe wholee e.pftO or of suchfix€d bse, maybe tax€din ttEl otherSrab.
I
Cainsdedvedby m enterprise of a ConliacrineStat€froh the alienadon of shipsor aircraft openled in intemalionaltraflic or hovable pop€rty pertaininglo the operationof suchshipsor aiuaft shall be taxableonly
4.
Gainsfrom the aliehation of my property other th& thal refened to in the pEceding paEgFphs shall be rdable o.ly i. lh€ ConrEcting Slarc of which the alienatoris a resideni.
ARTICLE XIV INDEPENDENT PERSONAL SDRI{CES I
Income derived by a Esident of a Contacting State in Especl of prcfessioml seNices or other aclivities of o irdeperdent chmcter shall be ldable only in 6at Srateuless he hasa fixed bae agll&ly available 10 hin in th€ olher Cont acdng Slate for lhe puryose of performing his aclililies or he is prcsent in ihal othor Slato for a period or pedods €xceedingh the aegregate9I dayswithin my twehe nonlh leriod. If he has such a lixed bde or Emains in thal olher Slate for lhe afoEsaid peri.d or pe.iods. the incomemay be tded in that other Slatebut only so nuch of it 6 is atlr'iburable1oltrat fix€d baseor is derived in rhat otnef Srateduing lhe atoesaid period or periods
2.
prolessioml seflices includes €specially indelehdent llre lem scientific, literdy. aftistic, educationalor tcaching aclivities as well 6 the independ€nt acliviii€s of lhysicids, engineN, laNacB, dcntist, architects,dd accoutdts.
ARTTCLEXV DEPEN'DENTPERSONALSDR!'ICES Subjectto the prcvhionsofArlicles X\al XVlIl, XDa ed XX, saldies, wages and othcr simild renunqation dedved by a residcnt of a Conhacling Slatein espectofan enployment shallbelaxableonly in qercis€d thal Sla1eunle$ &e employmentis in the olher Contracdng Stale.Ifthe enploynent is so exercised, suchremueElion 6 is daived lherenon maybetded in 1harolherSiate. ).
Notwilhshding theprovisionsof pmgraph l, renuneFdor d*ived by a rcsid€ntof a ConhactingS1a1e in respectof $ enploynenl exerised i. the olld ConhacdngStalesball be raMble only in the fiNl-nentiored the rccipi€ntis presentin dnt otherStatefor a pdiod or periods not exceedingin the aggEgale183dayswithin ant nvelvenonth p€riodcommencing or endingin th€ Uscalyar concened;$d tbe renunerationis paid by, or on behalfof, m enployd who is not a iesidenlofrhat orhersrarc;dd c.
L
the Emuerarion is not bome by a pdddent establGbm€ntor a fixed bae which the €nlloyd hasin the oder Srale.
Notwilbstuding rhe pEc€diry provisionsof this Anicle. renuention derivedin Espectofh enplothent exerchedabodd a ship or aiEraii opemtedin inremarionaltmffic by d edeQnse oI a Co.hactine Starc sballbe tdable ody in thatSule. ARTICLD X\'I DIR.ECTORS'FEES
l.
DiMtos' fees and othd sinild paymenrsde.ived bt a rcsidenlof a ConliacringSrae in his capaciryasa nemberol tbeboud of diHton or any orher sinild oige of a conpany which is a residentof rle ofiei CortractingStatenay betaxedin rharothd Srare.
2.
Th€ renunmtion which a peso. to whon pdeFph I applies d€nved non 1heconpey h respecto{ th€ dischege of day-to-daynhcdons of a nmaseial or €chnical natu@ may be tded in accordancewittr rhe provisionsof Anicle xV.
ARTTCLEXVII ARTISTDSAND ATIILETES L
No$nhshding 1heprovisionsofAfiicles XIV dd XV, incomed€ived by a residentof a ContacrihgStateas d enr€rtainer, suchd a theate, molionpiclrft, radioor tel€visionarlisie,or a muicie. or asan a$leto, fion hG pesonal actililies as suchexercisedin th€ othq Contaclirg State,day be tded in $at othcrSrate,
2.
WheE incofte in respectofpersonal&tivides exercisedby m entel1liner or d arnletein his calacity as sucb accruesnot to rhe entetrain€ror adnetehimself but to motherpe4on,that incone nay. noiwidslodins the provisionsof Articles\all XrV md xv. b€ tax€din the Conhacting Statein whichfie acivities of theenteilaineror adlete de exerc$ed.
3.
Norwithstdding the poaisions of pmgraphs I $d 2, in@no derived fton aclivities rcfened lo in pdagnph I pe.foned uder a cultual ag€enent or amngenenr beiwcen the conbacling shtes shall be exenptedfiom 1axin (i.recontacting stlte in wbich rhe acriviliesfle exercisedifrhe visir lo thar Siateis wholly or substadriallysupponedby Iiuds of oneor bothoftle ContractingStat$, a local aulhoriiyor public
ARTICLE XVITI AND ANNUITIES PENSIONS 1
Subjecrto the prolhiom ofpdaghphs 2 ofAnicle Xfr. uy pensionsor olhd sinilar renuention paid to a residot of one of rhe Confiacdng of Stalcsfron a souce in the odrerContracti.gStatein consideration pasl employnenl or senices in that other Contucting Stalemd my muity paid1osucha Esidot from sucha sourcenay be iaxedin thal
2.
The tem "amunl neans a staiedsm payableleriodicallt a1slaled pcriod of lime times duine lifc or duing a specifiedor ascertainable ud€r m obligationto nake thepaynentsin rctm for adequate md tull consid€mlionin noney or nooeyt wonh.
ARTICLD XD( GOVERNMDNT SERVICE (a)
Remli{ation, ol,\er th& a pe.sion, P3idby a Conlracting State,or a local authority thcEof to m individml in rcspect of seo'ces Endered to that state or loal authonty shall be taMble only in rhat
(b)
t{owever, such Enuneration sball be tdable only in lhe other Contracring Srat€ if rhe sflices a@ renderedin that othcr slsle md the individual n a r€sidenlofthal Siale whoi i) ii)
3.
isanadomlofthatState;or did not becone a resident of tbat Stale sol€lt foi the purposeofiendering tbe sfli@g
G)
Any pensionpaid by. or out offirs createdby, a CofiEcting State o . r l o r l a u t h o r . D* e @ l r o a n I n dv i o r a l ' r r e p e l ro l s . r y L e s renderedlo thai Stateot local aurhority shall be taeble onlv in thal
(b)
Ilowever, suchposion shaube tdable only in orherConlracting Sraleif rh€individualis a tsident of, md a nadonalof. thatothq
Tbe provisionsof Arr'chs Xv. XVI, md X\4II shall apply to rcmuentions and Pensionsin r€spectof seri@s renderedin comeclion with a busi.e$ cmi€d on bYa ConnactingSlaleor loel authoritythemt ARTICLE XX ITACTIERS AND RESEARCIIDRS
An individualivno is imediately befoF visiling a ConfacdngStatea r€sidenl of the oth* ContractingStatedd who, at lhe invitationof ihe Govednent of the fisr-me.tionedContraclingSlateor ofa mivesity. mll€ge,school,nusem or otherculturalhslitution in rhal lNt n€nlionedContractineStat€or underan is pFse.i in that ContracdngStatefor olficial prognnme of cultml exchang€, years solelyfor the purFos of teaching. a Deriodnot exccedinsrwo construtive givinA lechnesor caryine out Fseanh at suchinstitulion stall be exenpi€d nom iax in rhal ConkactingStaleon bisenunention for suchacliviry,provided thal paynent of such Fnuemtion is d€rivcd by hin ftom oulside thal
ARTTCLE "J(I STUDENTAN'DTR{INEES laymenls which a sludentor buinessFaineewho is or wasimnediarely befoe aisning a ContEding Slale a @sidentof the other Contracting Slaleand qho is presenlin fie irst mertion€dContr?ctingSbte sol€ly for lh€ purpos€ofhh educalionor lraining rceived for rhe pDrposeof bis oainlemce, educationor liainine shall not be taxed in thrt ContiactingStab,prcvidedfiat suchpaynenrsdise from sourcesourside 2,
ln resp4t of gFnls, scholashipsmd Enuention ftom employnentnot coveredby padgdph L, a studentor businesstainee describedin padgnph I shau, in addition, b. ehlilled duins such educationor taining to dE sme dedption, reliefsor rcduclionsin respedofraxes availableto $idenls ofrhe ContiactingStaiewhichhe is visitiDs. ARTTCLE]']<[ OTEER INCOMD
L
llens of incomeof a reside.tnor deallwith in the foEgoing Anicles of rhi Ageemelr.shallbebrdbleinde S are$hererheya se.
2
The prcvisionsof paraeEphI shall no1apply lo income,orher thm incone tion imnovableprcpenyasd€tued in pdagaph 2 ofAfiicle 1,I, if lh€ recipi€ntof suchincone. beinga residentof a ConiractingSlale, cdries on buidess io lhe olhe( ConlractingStaiethroueha pemanent establishmedsinDtedthereinor perfoms in tbatotherStateindependent personalsryic€ fion a lxed basesitualedthercin dd lh€ nglt or propertyin Bpect to whicb the incomeis paid is eileclively 6met€d wilh sucha pemmed esrablishment or fixed bas€.ln sucha casethe prolisionsofArticl€ \all md Anicle XIv a lhe cse nay be,shallapply.
ARTICLE XXII METIIOD FOR ELIMTNATION OF DOUBLE Td(ATTON Where a iesident of a ContractingState derives incooe frcn the other ConlractineStale. the mout of tax on rhat income payablein thar orhcr qith tbe provisio.sofdis Agreenent.day be ConiractingStalein accordance oedited againsrthe tax ldied in the tust-neotionedContractingSrateinposed on lhat reside.r.The anount of crdi! bowever,shallnot exceedth€ anout of lhe td on tbe nst-menrionedConiractingStaieon rhar incomeconputedin accodace wilh its ldaiion lawsandregulations. ARTICLE XXTV NON,DISCRTMINATION Nationalsof a ContracringStareshall not be subjectedin rhe other ConfacdngSral€to my taxationor dy requhenentcomectedthercwilh which is othr or nor burdensome than $e tlration and comected requirementsto which nationals of rhat other Slate n ne sme ciounstmc€s re or nay b€subjecled. Tbe raMtion on a pemandt establishment which an ehlerpriseol a Contncling Statehs in ihe other ConrractingStale shall not be les favouably levied in thal olhe! Skt€ tha the talation levied on enler?risesof thar olher Sate calrying on lbe sm€ activilies. This provisionshallnot be costu€d asobliginga ConfiactingSiatero grmt to residentsof the othd CodhactingShie dy lesonal allowtues. Eliefs and redu.rionsfor ldalion purposeson accour ofcivil slatusor fmily responsibilities whichn grEntsto its own residents. E.terprisesofa ContraclineSlate,the capitalofwbich is wholly or panly osned or conrolled,diEaly or indiEtlt, by oneor moE residdrsof the otherCo.tractingSiate.shallnot be subjected in the fisr-mentionedSlale lo my ta*tion or any rcquiFhenl comecredtheewith which is orheror morebwdensodelhan ihe taMlion md comecrcdrequirenentto which other similar .nteQrises of the ftst,nentioned Slate m or nay be
Except Nhee rhe provisionsofpaiaeraph I of Anicle lxi pdagnph 7 of AnicleXI, or pm8laph 6 ofArticle XII spply, i erest,rcyalty and other disbu*enenl paid by ar cnteryriscoaa Cohlracting Stale1oa rcsidcnl of thc olher Contracting Stale shall, for th€ puryos€ of det€miniry the lamble profits ol suchent€ryrise,be deductibleud* Lhesamecondilions as if $ey had beenpaid ro a rsident of tbe fist-menrioned Srare.
5.
In this Anicle the t€m
tdation" me@s laxes Nhich de the subjectof
ARTICLE )O(V MUTUAL AGREEMENT PROCEDURE L
\\rbee a pqson consideBlhat the actions of one or both of lbe Conaaciing StatesEsult or will result for hin in kxation noi in accodancewith theprolisiohsofthis AgEenenl. he may.irespectiveof the renediesprolid€d bt the donesdclaw of thoseStates,lrsent his c6e to oipereni aulholjty of the Contnctine Slateof which he is a Esiddl or, if his cae com€smder pdagraphI of Article XXIV, to thal of rhe Contacli.g Siateof which he is a nadonal.The casenst be pr€senr€dwithin two yeds fron the first notilication of the aclion resulting in tetion not in accordmcesilb lhe prcvisions of the
7,
Ttu conperentauthoity shallendeavor,if the objectiooappeasto it to bejuslifi€d andif it is noi irselfablclo mive at a salisfactorysolutior,10 audonty oftle resolle the cas by nutual ag€enentNith rhecompetenr otherCodracringStlte, witb a view ro fie aloidanceoflaMtion $hich is with this AgEenent. not in accordance
L
The comperentauthoridesof the Contacting Stale shall endeavorlo resolveby ndul agleementany difficulties or doubtsdising as lo lhe inteQrctaiionor applietion of the Aglenedl. Ibey nay also coNult togetherfor theelininalion of doublelaxationin c4cs notprovidedfor in
4.
The competent authorilies of rhe Cont@ting Slate nay connuicat€ with each othd dnetly for dre purposeof reehing o agreenent in the sense of rhe preceding paragdphs. The compelot authoritios, tl'rcugh consultations,shall devclop alprcpriat€ bilatenl prccedures,conditioE, methodsdd tccbniquesfor the inplenentalion of the n!tud ageehenl orocedue Drovidedfor in this Arlicle.
ARTICLE )C{!'I EXCHANGI OF IMORMATTON The conpetenlaulho ties ofthe CodractineSlatessball exchmgesuch infoftarion as is n.ccssary for canying out the provhions of this Ag€ementor of the domesticlawsof the ConlractingSralesconcemirg tdes coveredby lhe Agrcemqt, insold astheiamrion lheresder 6 not controryto ihis Agleenent, ir paniculd for ttre pEventionof traud ot evasionof suchlax€s The exchdge of infomalion is not Esllict€d by Anicle I. Any inlomation receivedby a ContractingSrareshallbe tieated as secrctin lh€ samenamer as infonation obiainedmder the domesric laws of tbat Slate.EoRevd, if the inJomationis orieinally regarded6 secel in the transnifting st te il shall be disclosedonly lo p€so6 of aurholi1ies(includingcounsand adninistntiv€ bodi$) involved in $e a$esnent or coll4tion oi the €nfor€m.nl or proseution in respedrof, or the deltuinalion of lppeals in ielaiion io, the laxeswhicb sF the subj€ct of rhe Agrecnent Such pesons o. adhorities shall use the infolmlion only for suchpuryosesbui bay discloselhe infomation in publiccoult proceedings, or in judicial dsisiors. 2
ln ho caseshall the provisionsof paBsraph I b€ construedso d to inpose on a ContractingStaletheobligaiion: to carry oul adninishative measu€sal veimce wittr the laws md adninisthtiv€ pEctice ofthst o! ofthe other Conlr&ting Srlre; {b)
to supplyi ormarionshich h nor obrai@bleudd{ rhelawsor n the nomal couse ol the adninist ation of that or of rhe oiher
G) to supply infomation which would disclosemy tnde, business, indNttial. commercialor lrolessioml secFt or tradeprocess.or infomation, the disclosre of which would be contiaryro public
ARTICLtrXXVIT D1PLOMATTCAGENTSAND CONSULAROFFICERS of drploroLndgs ! No$inein lhrs qsemer''hall.tred ln" iscalP'rvrege' lak or Mder rhe r Eenemru'e ot irrenarrcnal -0. - -.iua.mers prcvisionsof sPecialagEenenls ARTICLE 'O(VTII EMRY INTO FORCE This Agreenentshalleder into forceon ihe later of rhe dat€son which the EspectiveGovetmenl nay notifr each other in wiling lhal lhe rcqunedh thei respectiveSbtes hav€bee! fomalities constitutionallY 2,
This Agleenentshdllhaveeflecr: lal '-
on or in resDect 't of td wilbneb at the sowe 10 incone d€ived lanuarv in the ved dext following tlEt in wnich the ater Agreenentenresinio forceled
lb) ' -
in resDedof olhd tdes on in@ne, for idable veds begimingon c anir t Jmuarv in lhe ve& nel1 following ilEt in which the Ag@nent €nle6 inio fote ARTTCLEX)(IX TDRMINATION
This Asreen€nt shall remin in force mtil t€rminatedhv Contiacthg Slale rhc AgFerenl lhmughdiplond( Firha ionda(r-ne dd ol .hameh h\ q.vii mlcr rr.," o"kmrnarioron or bero'eIh' \jn'ert 'or rhe ,ir..i,, v.r ro'okng ,Fei he oe od of 5 rr-\e' red^ ir"" "t-j y€r in qhich theAgreedenrentes 'nb rorce
Ir suchcasc,theAgreenentshallcease10baveetr€ct: (!)
in r€sp€ctof td wiibield at the souce io incone d€rivedon or afier 1 Jeuary in ihe yer ndt followinglhat in {hich rhenodceof termination
(b)
n E . D e co l o l \ e r l d e " o n I n c o m leo r k \ a b e y e d b e 8 m . n g o r o r a R ( I truary In he yed re\r lolowing lhal .n xtrc\ $e no' ce ol
IN WTTNESSWIIDRIOF, dF udesigled, dulv aurho.izedfiqeio' have Done h duplicai€at Jakailaon 28d of Ocloberin tne v€rr Two thonsanddd thre io the Tajik, lhdondid dd Englhh legDag* All texls beins equauv auttentic.If therc is any divdg€ncemncemingthe inlerpretalion,the English
FOR TIiE R.EPUBLICOF TAJIKISTAN
OLTEV Ministerof I@non! andTrade
FOR TIIE REPI'BLIC OF TNDONESIA
DR. N, TIASSANWRAJUDA Minht€r for loEign Atrans
PERSETUJUAN ANTARi R.EPUDLIK TAJIKISTAN DAN R'PUBLIK INDONESLA MENGENAT PDNGHINDARAN PAJAK BERCANDA DAN PENCEGAEAN PENGELAKANPAJAKATAS PENGITASTLAN ReF$lik Tajikistan dan Republik Indonesiaselanjutrryadhebul sbagai Negm Pihol" nenegdkd keinginMya untuk heningkatlo dan menpelkokon keddma ekononi, pengetahun,lehnis ds kebuday@ diota! kedua nqara. dm bern4ar un* ndbuar suatu Persetujum untuk perybind!€n paj* bersandade pencegalb penselalon pajak ar6 penchsilm, telahnenyetujui sebasaibqikut :
l.sd r ORANC DAI{ BADAN YANG TERCAKUP DALAM PERSETUJUAN Penetujue ini benah rerhadapome de badm y6s nenjadi pendudul sala! satu atau keduaNegda PibakpadaP6etujum. Pd.l2 PAJAK-PAJAK YANG DICAKU? DAI,AM PERSETUJUAN INI I
Ptrstujum ini bedalu te adap pajal-pajat als penshasilm ybg dikeMkd oleh nasing naing Nega6 Pitut pad! lesetujum arau penerintah drerainya tarpa iempefiatikm ca6 penunsutln pajak-pajaklenebDl
2. Dimggap sebasai pajak-pajak al6 peryhasilm adabn senu pajak-pajal rmg dikenake at6 sel@h penghsilan alau ba8im-bagim penghdilm , t€msul paja!pajal at!5 keu uncan'flg diperolehddi lemindahmgMo bendaberselaharaubenda 3. Pdstujum ini dilenpkm i€rnadappajat-pajal ymg berlalu sekddg ini. kluusnya: (a) nehBcnaiR€publik Tajikisle - pajal alaslabausanape^eormgm - pajakalaspenehNild pc.duduk RcpnblikTajikistan Gdmjuhya disebutsebasai..paja!rajikisran) O) hencenaiRepubli(Iidonesia: ') Gclmj utnyadhebut sebagai"pajak Indonesia 4. lersetujum ini be aku pula lerhadapseliap pajak tdg serupaatau pada hatekatnya sma ydg dikena&d selelahlanssal pen$dalmga@ Pesetujue ini sebagi umbanm lelhadapi atau sebagai penssdli d!ri, pajal-pajrl yos sekeeg benaku. Pejabal,
pejabat yme bcnvcnme dni ftdua Nesm Pihal pada Pesetujum ako salins nenberilanuld satu sma lain nens€mi setia! penb.]1e perubahe penli.s ymg terjadi dalm pcmdeg-mdmem peryajakmneieka. PENCERTIAN-PENCERTIAN I'MIJM 1. Kecuati jika dri hnbuge Perserujudini denean:
kalimatnya hatus diartikfl lain, ytug dinalsud dald
istilan Negda Pihal pada Pe4elujum " ds "Negm Piha{ taimyE pada Peaelujld" berar.i Tajikistan alau indo.esia, tergmtEg dsi hubesd
t
Isdlan "Tajikhtm" be6ni Republik Tajihsian d6 dalm pensertifl georrns melipuli wilayah dadlan, p€raim de udda dimm Republik Tajikisran menpmyai na!-hal kedaulatd da ylrisdiksi temsDt hr!-hal unrk bcngelola lapism taron de shbd alm n€nmt hulm inlemsional dm Uhddg-Undeg Reputlik Tajikhtdl
it
btibn hdonesia' nelipuli wilayair Republik lndonesia seblgaim@a dilelapke d6lm petudeg-udegMyaj
istibn or&g
nelipuri o6ng pribadi. peseroe dM stiap kmpuld ddi
(d) nfilah 'beseom" benrti setiapbadm hDlh alau pdekutum, atan entits lain yangdipe akuku sebasaisualubadanhul.m Mtul lujum penugutan pajak; (e) istilah leuahd dai s@tuNegd Pibal padaPersetujw" da perosand dtri Negda Pihat lsimya padaPersetujum" nding n6ing bedti snatupdtusan@ ydg dijalankfl oleh pendudul dei suatu Nesaa Pihali pada Peseujue dd suatuperusalam yme dijalanlm oleh pendudukdei N€Cda Pihak laimya pada
(0
tuibn b1u linla int€ndional" be.ani setiappcngmgkurln oleh kapal laut atau pesayai ud&a yeg dilatukd oleh sutu perusanm d&i suatuNesda lihal pada Pe6elxjDm, kecuali jika kalal rhu Fesawatudda itu sdata,mara diopersikd mlm lenpal-tenpat di Negda Pihal laiDya padaP€6etuju{!
(d
isrnan lejab
ydg beMenas" beraiti :
Menleri Keuansanaraur€tilnya ymg sahl
Menteri Keumsu allu salilnya yhg sahj (h) istilan'Msile8ara
'beErti :
i) setia! oms pnbadi 'ag neniliki ke{dgeegd@n ddi sudtuNeCr@Pihrt pada?enetujumi ii) setiap badm hul.m, usala besda dm petrkutm ydg srarusnyaneEka pebleh berdddkd hul.m 'ds berlaku pada sabn salu NeCm Pihal pada 2 Sehubunge dengd lmerapd Pdstujum oleh sala! satu NeCm Pihal lada Peselujw, setiapistilan ydg tidat ditmuskd dolm Pes€tujum i.i neipunyai ani den!ruI peudang ddangd Neetra ilu sepanjdg nmgenai pajak pajak tang diaui dalm ldslujw ini, kecualijik ddi hubungankalinahya haru diartikm lain. Pasal.t PENDUDUK Untuk kepcntinsm peuetujum ini, hrilai pendudul suatu Neetra Pihat pada Penetujum" berani setiapoms dan badan,yms menurutpemdeg-udMga Negm pajat tersebutdapar dikcnatm di Negda itu bedasdkm donisili, tenpal kedma4 tenlal F.ndind, lcnpal kedudukm nmFnen, alau pnn alas daar laidya tang
2. Jika sesolms menurut ketentu$-ketentum pada ayat (l) ndjadi pendudul di kedDa nega! Pihakpada Pe6etujuan,naka shtusnyaakm dft€nn*m sebagt benk : ia akm dimggap sebasBipendudukNegda dimfla ia nempuyai tenpar tinggal lelap yms tesedi! basinyai apabila ia nenpunyai tenpat iinggal telap yMg lersdia di kedua Nesea, ia alcn dimgsap sebasai pendud* Negda didda lerdapal hubunsm-hubunsm plibadi de ekonomi ytug lebib ml (pust keF€htingm-keF€nlingepokok)j (b) jika Negm dinda pusal kelenlingd kepentinsm pokoknya tidat dapar dnentukd alaujika ia lidak ncnpunyai lehpal dnssal letlp ymg le^edia 6aginya di sdrn sau Negda, nrla ia a!& dimgCapsebaBaip€ndudukNcsm dinma ia di kedua Negtra Pihal pada G) jika ia nenpunyai tenlal kebias@ bedid Persetujum atau sma sekali tidat nenpuyainya di salai salu Negda lenebul maia pejabat-pejabal'ms benems dei Negtua Pibak pada PeBetujue ale menyclcsai(m nasalannyabcrdasdkmposetljldbdsma.
3. Ambila beidsdkd kelentum_kelentumaval (1). suatu badd nenjadi pdduduk di k;dua Necda Pibal padaPdsetujun. naka ia akd dimssap sebagaiseordg penduduh dinam tenpal kedudulm ndajenen berlakuefekliu ?$al5 BENTUK USAI.I,{ TETAP 1 Untuk kepentinsanPeiscruiud ini istilan "b.ntuk usahat€tap" berarti suatu tenPat usana1e;p dinma slmh atau sebagim usana suatu perusahun dtri suatu Needs Pihol<padaP€seluj@ dijahrkd di NegamPihak laimva 2. tstila! 'bentul $alE telap" terulam nelipuri :
suaturcnpark€dudurd nsaFnen:
(i
suiu tambue, suatu s@u ninvak alau ss suatutempal penggaxm auu eks.loisi al!; eksploiiasismbersmber alm. pengeborm,sjugd alaukapal keliayds digua!; utuk eksplodi alauekspbndi smbeFsmber alm
(g) Sutu perlflie (h)
alau Pdkebum:
Suatugud&s ataubmsnno_bmeimd vdg dipalai sebagdtenpat penjulm
3. lsihn b€ntuklsahatetap juganeliputi: ,ar s!tu btrstfu koisak.i, plo)ek per.Ii.m alddp-ove\ ituLdi "_r legartu a\ebur. lelcp. hdvd op'ri" p..eaqr; )rc ada l'uorsd delgd prot€t p;)"\ auL kecia.M "*brr berlMgug unNt ma" leoi\ dd 6 ;,,;.-. r!r! oetushd .b) D.nbe-im iea 'erro.ur Fsa lor{Ld \uE dila*M ole\ melrluiraoarmya a.ar o-dE laia vre d p€\enalM olehperusch@ tu un\ tesebut herlmssdg (utuk tujud t€sebu! tetapi hmya apabilakegialan_kegiatan 'sE Negda ddm nat d'dumd nM Db\el vre smd abd adolarLtrJa) di .t't'a.' ot r- dalm idsl'a wdru duabeltub m i-ru-o,it"t' 4. Menyimp$g .iaJi k€ted@-kelent@ sebelmva dd PasaLini istibn b€ntuk saba lelap dimggap tida! neliputi i
(a) penggmad fssiha$fsilitas snata_nala d€4e nalsud uLul mcnyimpanltau nenmcrkm bafuC hdms ataubdeg dacmsm (b) penems$ s!a$ pesed,@ bdma-bdmg alsu bddg dagmsm nilik petusahd senata nara de.8d salsud mnrk disinpd ataudip@eikmi (c)
bdng bdeg arau bdes dassnsd nilik penguruse suatu pe6edm naksud unlul( diolah oleh pcrosanamlBini perusahd senala-maladengd
(d) penssuad suatu lempal usaha letap senata-nata dence naksud untul pembelian bdmg-barans atau bdds dag6g& atau utuk nengumpulke infomdi bagi keperluu perusanam; ie)
pcngmsm sualu tenpat usala tetap senala-maladenCrnnaksud utur tuj@ pedklmd atau unuh nenberikan kelerdgd_kclermsm;
(t
penemsd sualu lenpat usaha relap snata-nata dens$ maksud nmjala*m seiap lceialan lain y@g besifat psiape alaupenujms bagi pmsald;
G)
pngurum suatu &npat Naha lelat snala-nala dels$ mksud mtuh nekrruld gabunsm kegiale-kesiatao sepedi disebulke pada suLayat (a) sampai dengd sub-ayat (t scpmjms hdil penggabued semua kegigla!_ kesiatm 1e$ebutbeBifal peGiapd ataupenuj$s
5. Menyinpds d&i ketenluM-kclentuu ayd (l) dm (2), apabila omg ltad badm, kecuali asen ymg benindal bebas sebagainMa b*lalu ayat (6) bedindak di suatu Negda Pihal pada Peselujm atas nma perusanm ymg berkedudukm di Negda tesebui diecsap meniliki bentuk Pihah laimya pada Peseujum, mana ptuand pedana ald kegialm_keeialm yms dilald(m uana rerapdi Nesda yug disebulker oleh ordg tdebui, jika ia : (a) nempunyai de biasa nelalulm weNenms unluk oenedatMgmi konrak kohtnk ald nana perusah@ntd€bul, keculi kesiatm itu hanya terbataspada apa yms diatu dalm ayat (4), yme beskipu dilakukm di suatulenpai usana lelap, lempal tesebur bukan bmpatm bentul usala lelap sesuai dengm kerenfum avallesebuli (b) ddal menpunyai weweidg, ffiapi biasanenjaga stok btrmg_bdal8 ala! bdegbafuC dagdgu N€gd yeg disebutkanpel1ahaddinda ia bisa nengintr*e bares badng ataubdas-bdeg dastugm atasntu pmsabani {c)
menbuat ltau nengolah di Negda lesebul bdang-bdms atau bamg-bdma dasusan nilik Ferusanafl
6. Menyinpms dari pasalFasalpendlnulMn ddi pasl ini, sulu perusahan Numsi dari Negea Pihal pada Pdetujum. k{uali ydg bcrkcnam dengan E stlmsi, akm didggap nempuyai smtu bcntuk usahatelap di Negda Pihak pad! PesdDium jika perusanm lcBebui nenmgut premi di wilayan Needa laimya itu atau nendggus resiko y&c lerjadi di sba nclalui seomg Fegasai alau nelalui sutu pesrlilm vds bukb neropalm aeenymg berlidat bebasseFerlidinolsud padaayal(7).
ddi sualu Negda Pihak pada leselujue tida! akm dianggap bentuk usanabtap di Nes{a Pihak lainnya pada Perselujum ban}a mempunyaisuatu senala mala kdena peruslld itu nedalmkm usahadi Negda Pihal taimya pad! Pesetujun nelalui bakel{, konisioner umum.arauagenlaimya ,eg bertindakbeb6, benindak dalm Bnska kesiakn usanmla vsg sepanjmg ordg atau badan lesb luim. Nlnun denikim, bilmana keeialm aecn dimaksud selurubnta alau hupn selmhnya dilakultd unrk perusanm iru atau sekutu perusalmya nala ia tidak ald diessap seblgai agenyans bedinda,kbeba dalm pcncertiu aylf ini
1 Suatu Dtusanm
8 . Jika suaru Fcrseroanydg bdkeduduka di suaru Negda Piha! pada Pesetujuan
hmgMsai atau dikuasai oleb pcBerom yang bqkeduduke di Nceda Pihak pada Pqsrujud ataupu nenjalankd Dsaladi Nesm Pihak lainnya itu (baik nclalui suatu benlukus,na blap ataupundened suatucda lain). mka bal iru ddlt dengm sendirinya akan ber,rrib bonwa salah salu dd perseromilu neropakm bentuk usanaletap ddi ?rsrl6 DARJ BENDA TAX BERCERAK PENGIIASILAN Penehsilm yus diperolehseoms pendudukd.!i suatuNeg&a Pin& padaPeretuj@ ddi b€nda rat bergerak (lemasul penshsils ,€ne dip@leh ddi pertdim aiau kehuloe) yme beradadi Negm Pihaklaioya padaPe$etujue dap ditenalm pajak
2. Dalan pedetuiud ini, "benda tlk bergemL' nempuyai arti sesuaidengM petudss-
undangm Neeaa Pihal pada Pe$etujw di mda benda yms bqsnClulo bmda. hdhn reBebul nelipuri juea bendabendaikum ddi benda lak be€erak. tenat d& peralatan'as dipergM.le dalm pendid dd kehutm, segalanacm perikman. mengenar hal-hat tenra'laDman, b€dolu ketentuanketenluan dalm hukm mu tal beigerali sena hak at6 penilikm aras lahm, hak mcnunsrt hdil atb benda j4a mtuk penedjam. alau pcnbaydd-penbayad tetap alau tak telap sebagaibalas kekaym dm laimya; mineral, sumbeFsunber hal mnrk nerserjakm k@dug& kapal laut dm pesawatudaa ddal
L Ketentu&-ketentuo pada ayat (l) b€dalu juga lerhadaPPensh$ilan yag dipeioleh d&i penssunan secea ldgsuns, dari pentew@, atau ddi pcngsuam denaM c@ lain ars bendalak berger,l.
4. Kerentum lietenluu dal4 avat_aval( I ) dm (l) berltla jusa ledadap penshsils leg diDerolehdri bcndaral bereeEk sutu perusahaede lcrbadappengnasild dai benda e! bergeFl l&g digunald dalamncnjaluke lekerjam beb6 Pas!|7
I-ABA USATLA
I LabasuatuDerusalen dari Nesea Pihat PadaPesetujum hmva akm dikenalm paja& Neptra itu kecuali lika DeilsalM iru ncnjalanlm $ana di Nesara Pihal laimv! neltui uatu tmtLrl marra ttap. Apabila perusahdn teaebul mcnialanlo usansva sebasaidinaksud di alas, nala laba perusalam itu dapatdikenalm paja'kdi Nesara laimya lelaDihanyaatasbasim labaydg be6al d{i : (a) bentukusanatet.p lesebul; (b) peijuald 'dC dilatukm di Nesda laimya als basg bamg allu bddg aueang- y-s r*a uluu t.-pa jenisnvadened vmg dijual nelalui benluk usana (c)
kegiatan-keeiaru usanahimya yde dijalantd di Negm lain nu ydg sma atlu serupalenisnyadensd yds dilalutm nelalui benlul usahalelap l1u.
2. Densm nenDerhalikm kete.tum-ketentum ayal (3), jika perusanamddi sutu Nesda
Pihai:padaP;setujue nenjElankm usanadi Nesda Pihsk lajmva nelalui suatubenirk usabaleup yms bedda di sma data vmg ake dipcrhilungkm sbagai laba bentul< usah! tetlD itu oleb nrasine-m$ing ncsaE ialah laba ymc diperolehnvaseddainla bentuk us;la tetap ie^ebut meruparm sualu perusahm vsa lergisan dm benindak bebs ya.g nelalukan kegialan-tegiatanyans sma atau scrupa.dald keadm vane sena atau serup4 dd menctdtle bubungan ymg sepenuhnvabebas denge pecahd yde nemiliki bennrkuana lellp ltu
l
Dalm menentukm besanya laba sutu bentul usahatelap, dapat dikuranginvabia'€brar'a\dq dileiakd Lirrt k"pcr'insM d"Jt dri benlrl uidta ! up'tu rerauk oi,v" L,yu p'.p'n- dM b'a)a o'a\a admni'us. rnM ba l' ,€nL oi\el E\sn d N e c a t uo ' n m b e n , \ u " a l a r e u t r u b e r a d a . ' p m d r e n p a tl , r P e . g l - s c d rer;br'Jd r p e r \ e n d r \ d a d n t o l b e n o a ) a . nr e n b . \ a t r r d g d ' r " , t a l o l e h benluk usrnalclap kepadakmlor pusahvaalaukmlor kmlor lai. milik kantor pusanrva beruparcv,lti' biava atlu (selain ddi penggmijd biaya yag bcne_bend dikelhtd) pembayarm:penbayuo seropalainnyakdena penggbM hak palenlllu ha&_haklain. arauberupakonisi. mluk jasa-Jasstnenru tds dilakuhd alauutuk mmajene4 alau kecuali dalm hal usanaperbmkm, bmpa bmga ataspinj@e vmg diberike k€pada bentul usana€lap, Tida! akan diperhituneke sebagailaba benluk uaia tetap adalan junbn-jmtah ymg dibcbaikd oleh benlut usahatetap kepadakdlor pusalnvaauu kanloFketor lain oilik kanlor pBatnya Gelain pdggetian biava v@g b.nd_bend ditelurkm) berupaoyalti, biaya alau pembayad-pmbavam serupalaimva katE tefieitu pengg@d nak pato ahu hak hak lain. atBubflpa komni. utuk jejsa
ymg dilaluld alau Lntut nmajenen, aI!u, kecualidalm hal usala perbanlm, berupa buga abs pinjmm yms diberikm kepadakanto! pusarnyaalau ketor lain nilik Selmjmg nmpatm kelzinm di salah salu Nesda Pihak pada Pe6etujum, un'! menetapke besmya laba yms dapat disssap berasalddi suatu benhrkuana ldap dmgd c@ oenentukm bagim laba bebagai bagid lmsal@ reaebut atas keselmhan laba perusah@ ilu d6 baeie-bagidnya, nal@ ketentum-letentum pada ayal (2) dui P6al ini tidd( a&h n€nDtup keiungli.d bagi Nesffa Pihak tesebut untuk nenenlukm besamyalabalmg dikenal
G)
penyeM
kontai.er yans digunakd secda isidentil dalm pengoF€rasidkapal
Fehyewm kapallaur araupesawaludda di jalur lalu linras intemaional,
l. Kere un kerentuepdlgra! I hmsjuga dibalalukd alaskehlugd ddi panisipdi ddm sebulh kelompok,sebuankerjsma bisnis alEu suatu asen penaopersim ?!sal9 PERUSAIIAIN-PERUSAIIAANYANG MEMPI-INYAI HUDUNGANXIIUSUS
(a)
sutu perusahm ddl snatuNegm Pihal pada Pesetujue baik secan ldssus ffaupun tid* logsung lmt sena darm dMajenen, pengasdm atau nodal s@iu ptusane di Negda Pihal laimya pa.laP4etujud, !t!u
O)
oms alau badu ydg sma bat saara ldgsmg naupun lidat l&esung turul scfi;dal@ namienen, pengaNsan ltau nodal suati pe ald darj Ncsm Pihal Dada Pcrsetuiu& dm sutu perussh@ dari Negara Pihak laidta dri NcsaraPihak laimya padaPeserDjum.
dm dalm kedM hal ilu etda keduaperusahd dinalsud dalm hubu4En daedslva rvdar'Jta| uE me'v'1 pus nrbunsm keddcmv. diddald ah d'krdr "uL d da pe,uqaiaepenidnM t€n- D. ckali bebd s'ru rlldi oJn \dA ;mor q\ral_ ',m.!;,ro|d.-,p a b d . e h m $ . . d " e i m do l e r ' J d s a r Lp e d " n d d : i l ' symt nu ddal ad!. nmun lidal dileiteva kdem addva svaratsrml r€rsebur-daPar dilambankd Dadalaba perusahm itu dm dikenakanpajak penbeluld als laba sutu nerunhm d, Ne;d i u d"n oi\enald p.jal da b"gid labJJdC dibelrllM ia ruea+eruou- taU"pe u dld vMg 'c an d len,'d paia( or \egeo PihJ "aalan dm labd eheod' ad'ldn sba )dg nemug "ehmnva r" *"'** e*tta"r d'pmlen Deru.dtM d. \.gda )dC d'seoLrp-ma sed d r\" berdae(d st€6r ru-t u-o aiUl antara icdua perusahon tang sepenuhntabeb6 Negda Piharr m'ah ldb' bd melt ul$ penJerdd-oen)e{aid '6 .il-," *a" p""."-lar m\d bad! PPBeU'um rt,a pel dl.M d \ec" 'nelakurrm ,og'o.iena\dn parJ untuk dihmsko povesuaiu-penvesuaian ilq L."""t"r Oa* memoe+ard keren(m f" crrum d n da,m P.'scru'uanil dd apabi! d'dssJp p e r l Jp p r a b-"p e j " o -) d s b e f l e ' a n t . l d i\ e d - dN e e m ' a l i n s b e l o n s l l Ei
2. Apabila suatu Negm Pibak pada ?esetujuan melaluld
'rdtu oocl Telatbr pcnberuldnrab' pen"dl"d .eo-aormu,a ia\sua p.da pJ',c!"p !).pab.a Ddd !at.u /ss d beriLsnael udair.undae perp"JM ru' ragma ing \ced..elm d' dpaui
L Necm Pri,r Dadr P"!.rris
llsal l0 DIVIDEN I
Drr-d.1 !ffq drbaleku olel' {Jru per'ercd )dC be..ddodlm dt "ddl Negd ''hal p;d P;a..rud lep"d, Penduou NeslE P tk lam)d p"'ld PeFer'ium dapa' dikenakd pajal di Negda lain tesbut
2. Nmun denikian dividen il! dapal iusa dikenald pajak di Ncsm Pihal Pada
Pesetujud dimana p6€rod yds nenbavarkm dividc' tesebur b€tk€dudule dm e,uoii.nem oeru.aae-namean N.Cda rer.ebi Mn reLo' 'pabls penerima dividenad;"n p;mirk."nm ydg mer knd idi\iden ' u dd id da|. drlenale p'ial' ehubunss d;ean dividcn itu di Nesaia Pihal laimva FadaPe6elujum. makl pajak junlab kotor dividen ) dc dilienakd iidak bohh nelebihi 1opesen ddi Isnibn dividen scbaslihda dieunalm dald Pasalid bdani pcnshdild d&isand aDaru. atau hak-hah lainnya yms bulm nedpalm surat suai piutals, vde berbali u renbasim |tdd. msror pengtb lan laim)r dM hal h"r p6eror )tug oLeh per'eod vflg menbagikandnid itu rndmg.mdangpe?.J"kan N.gda o'rtr
be(edudukan, &lam pensenampajatlya diperlahnon sma dengd pensidilan dei Kehtum-kete.t@ aylt (l) dd (2) ti.til a&e bellakn apabila Fenilik srnm tdg ncnikmat' dilideq ymg nmpalm lmduduk ddi suatu Negm Pihat pada Pdstujum odal<'*ar kegiald usana di Negm Pihak laimya pa.ta Pe4eiujud, dinma peaeioe tdg membaydhd dividen itu belkeduduln, melalui sutu bentuk usanatebp ytug beBda di sa du penilikan sanm-sanm yMg heneldilkfl dividen itu memlunyai hubunsanymg efekif dflsm b€nlui nsanaErap alau Empal lelap itu. Dald hal demikim, lersmtung padandalalnya. benah krentud kehtum Psal 7 5 . Apabila suatu p6e@d adala,trpendudul suab Nesm lihak pada P€rsetujm, nrta Noeda Pihahlaituya padaPe$etujud, lida* boleh n€ns€nakn pajal apapb juca ard diliden yos dibaydkm oleh peseroan itu. kecuali apabila dividen itu dibaydkan kepada pendudul Ne8da lain lesebut atau apabila peneud@ salan-sahm ydg nenshsilkm dividen itu n€npuyai hubusm ydg e&ktif denga bentuk usala telap alau tenpat tetap ymg bsrada di Ne8u lain tenebut, juea tidak bol€h nensenah pajak alls laba yes tida! dibagiks sekalipm divid@iividd 'eg dibaydtm atau laba yas tidak dibasikan itu lerdin selmhnya alau sebagie ddi lsba ataspe.s!$ilfl yds berosaldei Negda lain letrbul.
6 Menyimpeg ddi ketehtue-ketentum laimya dalm Pdserljud
i.i, apabila suatu p€&rom ydg be&edudulm di suatu Neg@ Pihak pada P€rsetujue nenpuyd bentuk usaia €lap di Neg@ Pihak lainnyapada?qsetujum, nala keunluge benrul uana tetap teNebul dapatdikensko pajal tmbahm di N€sm laimya itu bo.lasdkan unddg udd$ya" nmun pajsk tamband lesebut lidak akd nelebihi I0 persenddi jmkn keuntunsm setelahdikuosi denCanpajak penshasile dm lajal< pajal lainnya ald lengndilm yes dikenakandi Negd lain teBebut.
1, Kerent@ keten$d dari a,€t (6) Paal ini tidak akm mempenearuli ketdtuM ymg leidapal dalsm seliapkonlE! bagi bdil dd kontak-kontral karya (araukonlrat lainnya yms serupa)mensenaisektor minyak dtu ss bmi atau seklor-sektorpel1anbsgd laimya yeg disetujui oleh P€merinlah Indonesia, badm badln pderintahnyq, peruanam ninyat dd ga nceda, atau bade-bada lajnn'€ yars nerupakm pendndutNegm Pihal laimya padaP€setujutr. prsat l1 BTJNGA l. Bmga yeg be6al dari s@lu Negtra Pihal pada Pesetujum dm dibaydkm kepada pendudukNesda Pihak laimyg padaPdetujud aka dikenakm pajal di Negm Piha! laimya pada PeBetujum lesebui apabilapenduduktesebul ncnpale penilik yme meniknari nof@1 dari bunsalesebut.
2. B i r J d o a a I \ a C d i ( e n a l m o r t . E E N e e d ap i f a r p " d . p e h d ,t r o r r L o a p o u c a
qrbd srmber yMg ad" o, ddm \ecda D+q oadd P e , . e u ' @ d M f . { d n c l C h l n B l a nd i T t r t i o t e r I ' e n d i b . , I e s m p h , t a . t r l " pdd.Peh. LJ,r dd loal arr metebh t0 oeaerd, intal brub b trCa
L D-nJinpded ddi ler..ruM ^erentou ptuqsrapL brnEd )&g bea"d od..D,d
\egm Pitar oadaPc6e'LLe du di\erydr oteh nemenlal ncs.r C-nainc \egd Pibat pada PdsetujuM temsuk piha!-pihat beffems selenpa! ;buan kelob;ok poli'it Banl \mDl keLmstr yMe dic6 J'eh ",nr€ PeTer' Ln. n oddl)dnr.epenlnn\ddim tiU ote! peme-lrdnaEr \eCd pihal dturq pada Pesetujudj yans nungkin disetujui dri watrru ke waktu dtaa pihat-pi*k bcruenae di Negda Pihahpadapeserujuo. tidak bol€h neiebihi paja&di negm yds
htilah "buga' yms digunakd dalaDPasalini beranipenshasil&dei senuajenis usih& hul&g, baik ydg dijamin densd hipolik naulun ymg tidat dm hungkin alau ld,\ r 'nsui n.reg.n; l-a\ uu D e m d : p 6 . d a t r t d b r r a b 3d . J h t E s . h r h r t u e . d d U r Ld r a . , o e n B l ! . l d d d d , r i . u d r , m r p e . b e n d a t d d N e s e ; d d ' mr.' d obl Ea I d& \na.-sua' 1drdg.kma.u oremiod hcd:ah\rg tritar padd suralsuat berhtrg4 oblieasi atausualsurar buteg tersebutjtemdukjuea pensb$ile Jme bqc-al dtu peninids useob.rtr\ p pe?aJald \esdr \ce"m linal paoaPfNtrrLd diam p" 'Cha.id"'LEr-pctoruan rseou' dr.Lo4tar. erdul bula ard leunRigd-reulrrEd pcr.udlr 5 . Ketentum-kete.lun dei ayar (r) dan (2) tidat lkfl b*latu apabilapenilik pinjme )ds_nm'laJri bJsa bd' berledudirtr d. .uL NegD pi% pda %j..;JL& neldilxd rermrd rsal. d. Necda Pi\dl taimJa padqpe\cto.@ djnda bLncd teBcbut berdal nelalui sualuperusahm tera! ymg beradadisma, atlu laeihm hub;g yec nenghGilkan bbga nu mempuyai hubunsu yde efekifdeiean a) bcntut nsah; lelap alaurenrpatlehp nu .l!u denBu b) kegiatm usanasesuaidenganbulir c) paragEp I Pasal 7. Ddm hal demikjan, tergmrung pada ndahnryaj bedaku k;en;ankclentuanPasalT atauP6al 14. 6 . Bunc! didCgap berasal dri suat! NeBea pihak pada peNetujm apabila ymg menbaydkm bunca adalai Negad iiu sendin, penerinrab d&nnry4 alau pendudut Ne3da tcsebut. Nsmun d€nihi&, apabilaomg alau bade yanc m€mbayd bunsa ituj topa menbdos apahania penduduksuatuNegaraPihat padapeMtujud atauridat, nempuyd benrukusahatetaFatautempatleiap di suatuNegda pihatr padapeNetujum di mm bbga ym8 dibaydke nenjadi bebd bennrk usanalel! 1e6ebul,naka bunsa itu atd diangsapberasaldii Negda pibak pada pebeiujuo ji nea beduk usairatclao ataulenDat lelab itu berad' Iik! kffena alaan adanyahubugm khusus etda penbaytu bunsa deng& penitik yans neniknati bunsa atau mlda keduaya dengm orfls alau badan iaii densan m e m p e ' h d r ' kbdens a T ) .r a g h r t , . 1 d ) a E r e ' t n 4 . i t t d b M g ai L j n t d n b r l d a yms dibaydkd nelebini jLml,n y.ng sehmsnya dherujui ankn pembayd dm
penilik yos m€nikmti bmea scmdainya hubunsm kluus ilu tidal ada nata kelenl@ ketentuan Paal ini alm benah hmya ats jmhn dc lehn dhetujui l6ebut. Dalu hal denilim, jmbn klebih{ penbaydtu lesebut atre rclap dikenai(d pajak sesui dense pemdeg-undangm nasihg-ndjns Nesm Pihal pada Persetujld- densannempcrhatike kcrcntum ketenlum lainnyadalaD Penctuium ini. Prsal 12 ROYALTI 1. Royalti ymg beraal d,ri Nega6 Pihak pada Peselujud d{ dibaydkea kepada pendudukd&i sutu NeeaB Pibak laimya pada Peaetuj@ dapatdikenal& pajak di ).
Biaya pajah ymg dikenalo oleh suatuNegda Pihal pada?esetuj@ teftadap rcyald dikenalm berdekd smbeHunber yog ada di dalm N€em pihat lada Pdsetuj@ dd scea nengutugku dimiliki oleh penduduLNegda Pihlk Iaimya padaPsetujum dm tidaL aLe nelebihi l0 pelsendei jmlah kotor rcyahi sesui pada
l
Istihn "byalli" yoe dinatsud ddm psal ini berani penbayd& pembayds dalm bentukapapunyee ditcdna deneanF€rlimbogsn uduk : pens€um arauh3t utuk nenggu.ako seliaphal cipl4 ha.kpalen. d€sainatau nodel, rencda, ruhus Elrasia atau caE p€ngolanm, merk dasfls arau hat-hal kepemilike laimya; ailu (b) penggunan allu hak utuk mengsunakmlmlald ilnu pengeiahufl.i atau {c)
pehbeno ihu
industri, p€dagegb
atau
penselahum, lekrik, pengebnud mengenai perdagegm arau
penberim betue ymg salingbergdtie danslins nelcngkapiutuk hakhak kepcmilikm sebagaimana dhebutke dalu sub-pmgmp (a), stiap bentuk p€ralatansebagaiddadisebutke da|m sub-pdagrap (b) au! setiapbentukilmu pengelah@auu infomai sebagdnm disebu&mddm suFpa6sFp (c)t at u pcncgunMn abu hrr unrut menegunakan : i) liln iln bioskop; arau ii) 6ln-nln atlu videoEkmm ymg diguaLd unn& sidd r€l€visitalau iii) pila-pilayds deuale utul sidd iadio 4. Kelentum-kelentue ayal (l) dd ayat (2) lidal bedalu, apabila Pihak yms nemiliki hak nenikmali, ymg ncnpatm pcndudul s@lu NecaE Pihak pada Pe^etujum, menjalaikm usana di Negtra Pihat laimya pada PeNetujuandimm royalli berel,
nelalui suatubcntuk usabatetap yeg bemdadj s&a, arau mela]{uhmsuatu Feke.j@ b e b d J N e g c r dl a ' 1 r ) . i [ n c " d . , r t u " r p s r r c r a pdan hal alau benda ydg nenshasilkm oyalti itu nempuyai hubunsm y6s efekit denge bentuk usalD ierap atlu lenFat tetap. Dald bal deniki& kerentue pasat 7 atlu Parl 14 ymg alan
5 . Royaltidapatdiaggap beEsl dei Negda pihak padapeiselujm alabila penbaymya
adalah N€gm ilu sndni, Fenednlah dae€tr, atau pendudut daji Nee@ deb;r \ , m r n , d c r ' k E n . . a p " o . t ao m s c b u b d o r ) d C m e m b a vrd . , i , , r , . - p " r , m d d r g r F [ a h L p e ' d J d i l s L a r N e g a - ao t r o a d ao n . e t o , u r d d r b u t ; , f . T r L r { rb e l r d ' s a n al . t a p r r L e m D ar r d n d i . b a N e g e dp , , r t o a d ap f f i u j u a n d hana kewajibe menbayd royatti rinbul. dan loydlri ler*bur menjadi bebh bentuk usahattap.arau tempd letap lesebui, na&a rcyalii itu dimsgap beBsl ddi Negamdi nma b€nn* usahatetapilu berada. JL h.nn a se
dd&)a Irbllgdr k ru r rd, penbd)a,dersr p.mtI h"l yre dtda rcddadDn)a dele,n ome/bad.n ta.r. ber.end o-18,n pelgs'nad rd du' teLe.ffgd yeg mengJibdr\s pehbcJam {L iu.tn.o.atri \rs dibaJdLd iu relcbrt mlcfi Jtrs sehn.n)" 'e d d.{p-"ri ;kh p.nb;Jj de penilik hal ddm hal lidah ada hubungm khusus.bata kete;iud kerenim p;d ini hanF akm berlaku tcrhadapjwlah yog disebui teElhn. Dald hal dsnikib, lufrlah kel€bihe penbayam reFebut alm rlap dikenat$ paj,r sesui deieo peMdeg-uddam nainC m6ins Negda pihat pada pqsetujm denBm menp-l a.lm Lererud leleltuu Umy,dam pserLruff inl Pasat13 KEUNTT'NGAN DARI PEMINDAHTANCANAJ\ BENDA I
Kcmtunsqn ymg dipeDleb pendudL{ suatu NeCaE pihat pada peNetujun dri pmindahhsmm benda lak bergerat. Fbaedmoa dinatsud datm p6;l 6 dm terlelat di NeCd, ?ihak laimya lada penctujtro, dapar dikenakan pajat di Desda Pihaklaimyale*ebut.
2 Keutungan dei p€nindai tmsum bendabersera&ymg nerupato basim kekayun
suatu bentuk usana letap yfls diniliki oteh pe@nd dtri Neeea lihal ;ada Perqrden dr \cCd P' 'dl laimJa p"dd tetretojb .ur ar oenoate"ge,r rog n€tup,rs basim ddi sualu tenpat terap yans lmedia basi peoduduksu;tu NeCd; Pihal pad! Persctujh di Nesda Pihar llimya pada pd;dnj@ utut naiud nelahukan pekerjm beb6, ternNut keutunse ddi pemindahrnsmm bcnrukuana tctap itu (e^endin abu k€selurunm perushm) arau tenpal lelap. dapardikenakm pajak di Neea6 Pibaklainnyaresebut.
3 . Keutungan yflg dipdoleb penduduk su,lu Neg&a ?ihak pada peBetujum dan c n 1 d a r d E f f d k . o . r l d a r a Lp e - s a . u d d " r C o e r o b e r dd,. j a t u . t J L r b r . n d i o n a ld a l b e t , b e r g e m)l u C t r e n a d io " C . d a d i o p e . a rt a p a d u , . L r posawatudarahdya dapatdikenakd pajat di Nesda rersebut
4. Keunlunsm ddi pcnindahl&Cdm bendalaimya keculi vme disebutpadaalal-avar rerdahulu. heta alm dikenala paja& di Neead PihaL pada Peselujun di nm oransAaho yeg menindanko bendanu berkedudukd Pasal14 IEKEIUAiN BEBAS L Pensnasilm ydg diperoleh pendudut dari suatu Negda Pihat pada Peseluj@ snubugm dengd j$a-jasa prof€sional alau pekerj@n bebd laimya hm'€ ale dikenatm pajak di Negda ilu kecuali dalm k€adm dihoa ia nempuvai suatu lenpar rerapymg te*edia sccda teratu baginyautuk nenjalankd keciaid_kegiatan ala! ia heradadi Negd Pihal laimya padaPe^etujuu selsna m6a y&g nelebihi 9l hd dalm me dm belasbuls Apabila ia nenpuvai sualu rempal terap atau tinssal di Negda Pihal lainnta pada Pesetujue pada naa_msa y&s disebutterdahulu,penehdilm dapatdikenatd pajat di Needa Pinak lainnvapada Peselujum lesebul telapi hanyasebcsepenshasilan ydg diperotn sehme ia beiada di suatu lempal ietap di Negaa Pihal lainnya pada PeBetujue selama masa_nosa melipuli kegiaion-kegiatmilmu pengeDnum, 2. Istilan lsa-j6a pmfesioml" tfllma kesusrr.m. kesenian,pendidika atau Pensajdm ydg dilalukm scm bebasoleh Dda doket al i t€hniL anli hukun, doLlergigi, dsilek da aluilm. Pasd 15 PETORJAAN DAIAM IIUDUNGAN KERJA I
Densm nenp€rhalikmketenlw-ketenlud Pdal_Psal 16, 18, 19 dd 21, eeji.upan dd imbalan lainnya ymg serupaymg dipeoleh pcnduduk suatu Negm Piha! pada Pdstujum kaEna pekedm dalm hubunsanherja, hmva ahan dikenale paiak di Neem itn. kec!.li @keriaan le^ebut dila.liukm di Needa Pihak laimva Pada Dalan hai demikim, hal€ imbalm yans ditetina de pekerrd dinarsud P;euim. dapatdikenald pajak di Needa Pihat laimya nu
2. Menyinpdg ddi ketentud-kelenluo ayat (l), inbalm vdg dil€rima atau dipercleh pcndud dr "ddtu\esd. ol'al Dadt Pe'erujm dd peaerle yMg dilal rd' \ c e d a P i n s r i d M y a p o , l aD s q u i l r . 1 d l d l r d i \ e n d l d p , " l d ' \ e E { a v e g !e.enm! inbalm beoda di Nesda Pihat laimya itu dalm sutu ;da yms iunlannyaddakEelebihi183hai ddm masaI2 bulmi de inbale itu dibaydke oleh, alau arasnua pembedk€rja yms bukm hmpalm pendudulN€sm final knDya lescburr dd
imbald ilu ridal
ddi kerdtud-ketenrutu sebelmya dalm pbd ini, inbal& yme Y-ri:lT" drpcrclehtdem peke!&n yane dilalul& di al4 kapal laul alau pesaqarudaraydg dioperasikandalm jalur lalu lints inlenasionol oteh suatuDetusahamddi saluNesan Pi\dl pdorPeretode hd)a alr d LenJtalpqqd.Nacm rer-eb,.
pas,tt6 IMBALAN PARA DIREKTUR lnb,,n-paa oimr.u dm cr od\dd' embcJdr serup.tatrr)aJsgJ,oerctet F!rdrdu^
N.gM hh{ poddtseretut6 ddlh tedrd *dl) d sebagtu deAo.. oeldn dnck r ., a.u pmman araDstiap dsd lain yMg serupat&s berkcdudu&andi suatu NeCtra Fihat lainnyapadaPeaeujum dapardikenak{ pajat di Nesea piha&laimya tesebut. Pasall? ARTIS DAN ATLIT Vtr\imos8 d"n tetentod-kerelrb psat-nLat t! ddr .5. pcnghditan Jffe d derokhpsdro d{i \esad P h"k padaPe
qDabidpentshbltr set 'b, nsar,densd kegrdh-qagh.u onbaor )tus d.tofud oteh anr a rr arli. ercbu 'li.er.mabrkd o el. alF se,drr krap oeh orus dtir rhr "bu pasal ?, t4 d; t5, nak; atau badd lain, nenyimpos ddi keletrtue-kernl@ pelelb ld h. bdr dopardi{crM p,Jd di NeCar pihat padapeFe,[email protected]. keCi,'u-keeiat&anis aEuatlit itr' dltal