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MINISTER OF FINANCE

OF THE REPUBLIC OF INDONESIA

COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 156/PMK.010/2015
REGARDING
THE FOURTH AMENDMENT TO THE REGULATION OF THE MINISTER OF
FINANCE NUMBER 215/PMK.03/2008 REGARDING DETERMINATION OF
INTERNATIONAL ORGANIZATIONS AND OFFICIALS REPRESENTING
INTERNATIONAL ORGANIZATION NOT INCLUDED AS INCOME TAX SUBJECT
BY THE GRACE OF GOD ALMIGHTY
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering : a. whereas pursuant to the Regulation of the Minister of Finance
Number
215/PMK.03/2008
regarding
International
Organizations
and
Officials
Representing
International
Organizations not Included as Income Tax Subject as amended
for several times and the latest by the Regulation of the Minister
of Finance Number 166/PMK.011/2012, the Minister of Finance
shall determine international organizations and officials
representing international organizations that qualify for not
being included as Income Tax subject;
b. whereas the international organizations determined hereunder
not to be subject to Incomes Tax as referred to in letter a shall
include the international organizations that qualify for not being
included as Income Tax subject pursuant to the provisions of
Article 3 of Law Number 7 of 1983 regarding Income Tax as
amended for several times and the latest by Law Number 36 of
2008 and whose tax treatment shall be based on international
treaty in accordance with Article 26 of Government Regulation
Number 94 of 2010 regarding Calculation and Redemption of
Income Tax in the Current Year;
c.

whereas to provide legal certainty as to Income Tax treatment


for international organizations not included as Income Tax
subject pursuant to the provisions of Article 3 of Law Number 7
of 1983 regarding Income Tax as amended for several times and
the latest by Law Number 36 of 2008, it is necessary to amend
the Regulation of the Minister of Finance as referred to in letter
a;

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

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d. whereas based on considerations as referred to in letters a, b,


and c above and in order to implement the provision of Article 3
of Law Number 7 of 1983 as amended for several times and the
latest by Law Number 36 of 2008, it is necessary to stipulate the
Regulation of the Minister of Finance regarding the Fourth
Amendment
to
Government
Regulation
Number
215/PMK.03/2008 regarding International Organizations and
Officials Representing International Organizations not Included
as Income Tax Subject.
In view of

: Regulation of the Minister of Finance Number 215/PMK.03/2008


regarding Determination of International Organizations and Officials
Representing International Organizations not Included as Income
Tax Subject as amended for several times and the latest by
Regulation of the Minister of Finance Number 166/PMK.011/2012;
BE IT HEREBY RESOLVED:

To stipulate : REGULATION OF THE MINISTER OF FINANCE REGARDING


FOURTH AMENDMENT TO REGULATION OF THE MINISTER OF
FINANCE
NUMBER
215/PMK.03/2008
REGARDING
INTERNATIONAL
ORGANIZATIONS
AND
OFFICIALS
REPRESENTING
INTERNATIONAL
ORGANIZATIONS
NOT
INCLUDED AS INCOME TAX SUBJECT.
Article I
Several provisions contained in the Regulation of the Minister of
Finance Number 215/PMK.03/2008 regarding Determination of
International Organizations and Officials Representing International
Organizations not Included as Income Tax Subject as amended for
several times and the latest by Regulations of the Minister of
Finance:
1. Number 15/PMK.03/2010;
2. Number 142/PMK.03/2010;
3. Number 166/PMK.03/2012,
are amended as follows:
1.

The provisions of Article 2 are amended so as to read as


follows:

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

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Article 2
(1)

An International Organization shall not be included as Income


Tax Subject if it fulfills the following requirements:
a. Indonesia is a member of such organization; and
b. the organization does not engage in any business or activity
intended to earn income from Indonesia other than the
extension to the Government of loan funded by the
contribution of its members.

(2)

International Organizations that meet the requirements as


referred to in paragraph (1) shall be those listed in Appendix,
which forms an inseparable part of this Ministerial Regulation.

(3)

Officials representing the International Organizations as referred


to in paragraph (2) shall not be included as Income Tax Subject
if they fulfill the following requirements:
a. they are not an Indonesian Citizen; and
b. they do not engage in any business, activity or other work
intended to earn income from Indonesia.

2.

Appendices I, II, III, and IV are amended and, therefore, the


Appendices to the Ministerial Regulation shall be as set out in
the Appendix hereto which forms an inseparable part of this
Ministerial Regulation.

Article II
This Ministerial Regulation shall come into effect since the date of its
promulgation.

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

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For public cognizance, this Ministerial Regulation shall be


announced by publishing it in the State Gazette of the Republic of
Indonesia.

Enacted in Jakarta
on August 12, 2015

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,


Signed.
BAMBANG P. S. BRODJONEGORO

Promulgated in Jakarta
On August 13, 2015
MINISTER OF LAW AND HUMAN RIGHTS OF
THE REPUBLIC OF INDONESIA,
Signed.
YASONNA H. LAOLY
STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 1188 OF 2015

Certified true copy


HEAD OF GENERAL BUREAU
on his behalf
HEAD OF ADMINISTRATION DEPT. OF THE MINISTRY
Signed and sealed
GIARTO
NIP 195904201984021001

APPENDIX
REGULATION OF THE MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
NUMBER 156/PMK.010/2015 REGARDING
IMPLEMENTATION OF INCOME TAX
TREATMENT TO INTERNATIONAL
ORGANIZATIONS AND/OR OFFICIALS
REPRESENTING INTERNATIONAL
ORGANIZATIONS BASED ON THE PROVISIONS
OF INTERNATIONAL TREATY

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

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INTERNATIONAL ORGANIZATIONS NOT INCLUDED AS INCOME TAX SUBJECT


1.
2.
3.

4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.

IBRD (International Bank for Reconstruction and Development)


IMF (International Monetary Fund)
UNDP (United Nations Development Programme), including:
a.
IAEA (International Atomic Energy Agency)
b.
ICAO (International Civil Aviation Organization)
c.
ITU (International Telecommunication Union)
d.
UNIDO (United Nations Industrial Development Organizations)
e.
UPU (Universal Postal Union)
f.
WMO (World Meteorological Organization)
g.
UNCTAD (United Nations Conference on Trade and Development)
h.
UNEP (United Nations Environment Programme)
i.
UNCHS (United Nations Centre for Human Settlement)
j.
ESCAP (Economic and Social Commission for Asia and the Pacific)
k.
UNFPA (United Nations Funds for Population Activities)
l.
WFP (World Food Programme)
m.
IMO (International Maritime Organization)
n.
WIPO (World Intellectual Property Organization)
o.
IFAD (International Fund for Agricultural Development)
p.
WTO (World Trade Organization)
q.
WTO (World Tourism Organization)
FAO (Food and Agricultural Organization)
ILO (International Labour Organization)
UNHCR (United Nations High Commissioner for Refugees)
UNIC (United Nations Information Centre)
UNICEF (United Nations Children's Fund)
UNESCO (United Nations Educational, Scientific, and Cultural Organization)
WHO (World Health Organization)
World Bank
ASEAN Secretariat
SEAMEO (South East Asian Minister of Education Organization)
ACE (The ASEAN Centre for Energy)
NORAD (The Norwegian Agency for International Development)
Plan International Inc

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

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17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.

PCI (Project Concern International)


IDRC (The International Development Research Centre)
NLRA (The Netherlands Leprosy Relief Association)
The Commission of The European Communities
OISCA INT. (The Organization for Industrial, Spiritual and Cultural
Advancement International)
World Relief Cooperation
APCU (The ASEAN Heads of Population Coordination Unit)
SIL (The Summer Institute of Linguistics, Inc.)
IPC (The International Pepper Community)
APCC (Asian Pacific Coconut Community)
INTELSAT (International Telecommunication Satellite Organization)
People Hope of Japan (PHJ) and Project Hope
CIP (The International Potato Centre)
ICRC (The International Committee of Red Cross)
Terre Des Hommes Netherlands
Wetlands International
HKI (Helen Keller International, Inc.)
Taipei Economic and Trade Office
Vredeseilanden Country Office (VECO) Belgia
KAS (Konrad Adenauer Stiftung)
Program for Appropriate Technology in Health, USA-PATH
Save the Children-US and Save the Children-UK
CIFOR (The Center for International Forestry Research)
Kyoto University-Japan
ICRAF (the International Centre for Research in Agroforestry)
Swisscontact-Swiss Foundation for Technical Cooperation
Winrock International
Stichting Tropenbos
The Moslem World League (Rabithah)
NEDO (The New Energy and Industrial Technology Development Organization)
HSF (Hans Seidel Foundation)
DAAD (Deutscher Achademischer Austauschdienst)
WCS (The Wildlife Conservation Society)
BORDA (The Bremen Overseas Research and Development Association)
ASEAN Foundation
SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia)
IMC (International Medical Corps)
KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding der
Tuberculosis)
Asia Foundation

MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA

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56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.

The British Council


CARE (Cooperative for American Relief Everywhere Incorporation)
CCF (Christian Children's Fund)
CWS (Church World Service)
The Ford Foundation
FES (Friedrich Ebert Stiftung)
FNS (Friedrich Neumann Stiftung)
IRRI (International Rice Research Institute)
Leprosy Mission
OXFAM (Oxford Committee for Famine Relief)
WE (World Education, Incorporated, USA)
KOICA (Korea International Cooperation Agency)
ERIA (Economic Research Institute for ASEAN and East Asia)
JETRO (Japan External Trade Organization)
IFRC (International Federation of Red Cross and Red Cresent Societies)

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,


Signed.
BAMBANG P. S. BRODJONEGORO

Certified true copy


HEAD OF GENERAL BUREAU
on his behalf
HEAD OF ADMINISTRATION DEPT. OF THE MINISTRY
Signed and sealed
GIARTO
NIP 195904201984021001