41
PRESIDENT OF THE REPUBLIC OF INDONESIA GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 CONCERNING AMENDMENT TO THE GOVERNMENT REGULATION NUMBER 1 OF 2007 CONCERNING INCOME TAX FACILITY FOR INVESTMENT IN CERTAIN BUSINESS FIELDS AND/OR CERTAIN REGIONS WITH THE BLESSING OF GOD THE ALMIGHTY PRESIDENT OF THE REPUBLIC OF INDONESIA, Considering: a. that for the purpose of increasing direct investment activities in order to encourage economic growth, and for equal development and acceleration of development for certain business fields and/or certain regions, it is necessary to amend the Government Regulation Number 1 of 2007 concerning Income Tax Facility for Investment in Certain Business Fields and/or Certain Regions; b. that based on the consideration as referred to in paragraph a, it is necessary to stipulate the Government Regulation concerning Amendment to the Government Regulation Number 1 of 2007 concerning - 1 -

PRESIDENT GOVERNMENT REGULATION OF THE REPUBLIC OF …images.mofcom.gov.cn/id/accessory/201007/1279624255674.pdf · 2010. 7. 20. · result of the tsunami disaster in Nanggroe Aceh

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Page 1: PRESIDENT GOVERNMENT REGULATION OF THE REPUBLIC OF …images.mofcom.gov.cn/id/accessory/201007/1279624255674.pdf · 2010. 7. 20. · result of the tsunami disaster in Nanggroe Aceh

PRESIDENT

OF THE REPUBLIC OF INDONESIA

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA

NUMBER 62 OF 2008

CONCERNING

AMENDMENT TO THE GOVERNMENT REGULATION NUMBER 1 OF 2007

CONCERNING INCOME TAX FACILITY FOR INVESTMENT IN CERTAIN

BUSINESS FIELDS AND/OR CERTAIN REGIONS

WITH THE BLESSING OF GOD THE ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Considering: a. that for the purpose of increasing direct

investment activities in order to encourage

economic growth, and for equal development

and acceleration of development for certain

business fields and/or certain regions, it

is necessary to amend the Government

Regulation Number 1 of 2007 concerning

Income Tax Facility for Investment in

Certain Business Fields and/or Certain

Regions;

b. that based on the consideration as referred

to in paragraph a, it is necessary to

stipulate the Government Regulation

concerning Amendment to the Government

Regulation Number 1 of 2007 concerning

- 1 -

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Income Tax Facility for Investment in

Certain Business fields and/or Certain

Regions;

In view of: 1. Article 5 paragraphs (2) of 1945

Constitution of the Republic of Indonesia;

2. Law Number 7 of 1983 concerning Income Tax

(State Gazette of the Republic of Indonesia

of 1983 Number 50, Supplement to the State

Gazette of the Republic of Indonesia Number

3263) as several times amended which is

lastly amended by Law Number 17 of 2000

concerning Third Amendment to the Law Number

7 of 1983 concerning Income Tax (State

Gazette of the Republic of Indonesia of 2000

Number 127, Supplement to the State Gazette

of the Republic of Indonesia Number 3985);

3. Government Regulation Number 1 of 2007

concerning Income Tax Facility for

Investment in Certain Business Fields and/or

Certain Regions (State Gazette of the

Republic of Indonesia 2007 Number 1,

Supplement to the State Gazette of the

Republic of Indonesia Number 4675);

DECIDES:

To stipulate: GOVERNMENT REGULATION CONCERNING AMENDMENT TO

THE GOVERNMENT REGULATION NUMBER 1 OF 2007

CONCERNING INCOME TAX FACILITY FOR INVESTMENT

- 2 -

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IN CERTAIN BUSINESS FIELDS AND/OR CERTAIN

REGIONS

Article I

Some of provisions in Government Regulation Number 1 of 2007

concerning Income Tax Facility for Investment in Certain

Business Fields and/or Certain Regions (State Gazette of the

Republic of Indonesia of 2007 Number 1, Supplement to the

State Gazette of the Republic of Indonesia Number 4675) are

amended as follows:

1. Provisions in Article 4 are amended so that Article 4

says as follows:

Article 4

If a Tax Payer who has obtained a facility does not

comply with the provisions as referred to in Article 2

paragraph (1) and/or does not comply with provisions as

referred to in Article 3 any longer, then:

a. the facility that has been provided under this

Government Regulation will be revoked;

b. he will be subject to sanction in accordance with the

laws and regulations in taxation sectors; and

c. he will not be provided facility any longer under this

Government Regulation.

2. Between Articles 4 and 5, one (1) article is inserted,

that is Article 4A saying as follows:

Article 4A

A Tax Payer conducting business activities in the cement

industry, as referred to in Attachment II of this

- 3 -

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Government Regulation, conducting reconstruction as a

result of the tsunami disaster in Nanggroe Aceh

Darussalam Province and Nias Islands of North Sumatra

Province, may obtain these facilities based on this

Government Regulation effective as of 1 January 2005.

3. Provisions in Article 5 are amended so that Article 5

says as follows:

Article 5

(1) Implementation of this Government Regulation will be

evaluated within a maximum period of two (2) years

as stipulated in this Government Regulation.

(2) Evaluation as referred to in paragraph (1) shall be

conducted by a team established by a Decree of the

Coordinating Minister for Economic Affairs.

4. Attachment I is amended to be as stipulated in

Attachment I to this Government Regulation, which is an

integral part to this Government Regulation.

5. Attachment II is amended to be as stipulated in

Attachment II of this Government Regulation, which is an

integral part to this Government Regulation.

Article II

This Law shall come into force on the date of its

promulgation.

For public cognizance, ordering the promulgation of this Law

with its placement in the State Gazette of the Republic of

Indonesia

- 4 -

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Stipulated in Jakarta

On the date of 23 September 2008

PRESIDENT OF THE REPUBLIC OF INDONESIA, DR. H. SUSILO BAMBANG YUDHOYONO

Promulgated in Jakarta

On the date of 23 September 2008

MINISTER OF LAW AND HUMAN RIGHTS

REPUBLIC OF INDONESIA,

ANDI MATTALATTA

STATE GAZETTE OF THE REPUBLIC OF INDONESIA 2008 NOMOR 132

- 5 -

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ELUCIDATION

OF

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA

NUMBER 62 OF 2008

CONCERNING

AMENDMENT TO THE GOVERNMENT REGULATION NUMBER 1 OF 2007

CONCERNING INCOME TAX FACILITY FOR INVESTMENT IN CERTAIN

BUSINESS FIELDS AND/OR CERTAIN REGIONS

I. GENERAL

Based on Government Regulation Number 1 of 2007

concerning Income Tax Facility for Investment in Certain

Business Fields and/or Certain Regions, a Tax Payer who

has made an investment in certain business fields and/or

certain regions may obtain an Income Tax facility. For

the purpose of increasing direct investment activities

in order to encourage economic growth, equal development

and acceleration of development for certain business

fields and/or certain regions invested by the Tax Payer,

it is necessary to amend Government Regulation Number 1

of 2007 concerning Income Tax Facility for Investment in

Certain Business Sectors and/or Certain Regions by

conducting an adjustment to the coverage of certain

business sectors and/or certain regions.

II. ARTICLE BY ARTICLE

Article I

Paragraph 1

Article 4

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Self-Explanatory

Paragraph 2

Article 4A

Self-Explanatory

Paragraph 3

Article 5

Self-Explanatory

Paragraph 4

Self-Explanatory

Paragraph 5

Self-Explanatory

Article II

Self-Explanatory

SUPPLEMENT TO THE STATE GAZETTE OF THE REPUBLIC OF INDONESIA

NUMBER 4892

- 7 -

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PRESIDENT REPUBLIC OF INDONESIA

-1-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

1. Breeding Business Development

Big/ Small breeding business

development

01211

01216

15111

Seedlings, cultivations, feedlot, slaughtering and

integrated processing:

Beef Cow (>5,000 tails)

Beef Lamb (> 20,000 tails)

Lamb Slaughtering House (> 30,000 tails/ months)

2. IUPHHK-HTI (HTI) Plantation

Forest Exploitation

a. Hardwood Forest Exploitation

b. Pine Forest Exploitation

02011

02012

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Activities of land clearing, planting, cultivating,

harvesting, and marketing

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-2-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

c. Mahogany Forest Exploitation

d. Indian-Rosewood Forest

Exploitation

e. Albasiah/Jeunjing Forest

Exploitation

f. Sandalwood Forest

Exploitation

g. Acacia Forest Exploitation

h. Ekaliptus Forest Exploitation

02013

02014

02015

02016

02017

02018

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Activities of land clearing, planting, cultivating,

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-3-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

i. Other Forest Exploitation

02019

harvesting, and marketing

Activities of land clearing, planting, cultivating,

harvesting, and marketing

Sungkai, Rubber-Wood, Gmelina, Meranti

At the minimum of l 50.000 Ha

3. Mining and Utilizing Low Rank

Coal*)

10102 Coal Gasification

Only for fulfilling domestic demand

4. Geothermal Exploitation

11102 This group covers exploration, drilling, and conversion

of geothermal to be electrical power

5. Industrial Group of Milk and

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-4-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

Milk-made Foods

Milk industry

15201 Powered Milk, Sweetened Condensed Milk, Liquid Milk

6. Industrial Group of other Foods

Cooking-Spices and Seasoning

Industries

15497

Other Chemical Cooking-Flavouring Industries

(Particularly those producing nucleotide (IMP, GMP) and

using bio-technology process by raw materials from

farming)

7. Industrial Group of Textile and

Garment Industries

a. Prepared-Textile Fibre

Industry

17111

17111 and 17112 and

17114

- Integrated Ramie Fibre (minimum capacity of 2,000

tons/year of ramie yarn)

- And Integrated Silk (minimum capacity of 2,000

ton/year of silk yarn)

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-5-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

b. Prepared-Textile Fibre

Industry and Spinning

Industry and Weaving Industry

(except Gunny Sack and other

Sacks)

c. Prepared-Textile Fibre

Industry and Spinning

Industry and Weaving Industry

(except Gunny Sack and other

Sacks) and Cloth Finalizing

Industry and/or Cloth

17111 and 17112 and

17114 and 17122 and/or

17123

17111 and 17112 and

17114 and 18101

17114 and 18101

Prepared-Textile Fibre Industry and Spinning Industry

and ATM Special Weaving Industry (Integrated Textile

Industry)

(at the minimum 1,000 manpower)

Prepared-Textile Fibre Industry and Spinning Industry

and ATM Special Weaving Industry and Cloth Finalizing

Industry and/or Cloth Printing Industry (Integrated

Textile Industry)

(at the minimum 1,000 manpower)

Prepared-Textile Fibre Industry and Spinning Industry

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-6-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

Printing Industry

d. Prepared-Textile Fibre

Industry and Spinning

Industry and Weaving Industry

(except Gunny Sack and other

Sacks) and Garment Industry

from Textile and its

Equipment

e. Weaving Industry (except

Mills of Gunny Sack and other

Sacks) and Garment Industry

and ATM Special Weaving Industry and Garment Industry

from Textile and its Equipment (Integrated Textile

Industry)

(at the minimum 1,000 manpower)

ATM Special Weaving Industry and Garment Industry from

Textile and its Equipment (Integrated Textile Industry)

(at the minimum 1,000 manpower)

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-7-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

from Textile and its

Equipment

8. Group of Pulp, Paper and Paper

Board Industries

a. Pulp Industry

b. Cultural Paper Industry

c. Security Paper Industry

21011

21012

21013

21014

*)

(Integrated with HTI)

*)

(Integrated with Pulp Industry

This group covers tag-paper, bank notes, cheque paper,

watermark paper, stamp-duty, stamp making and the like

(Integrated with Pulp Industry

This group covers special paper making, such as cardio

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-8-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

d. Special Paper Industry

e. Industrial-Paper Industry

f. Tissue Paper Industry

21015

21016

pan paper, litmus paper, metallic paper, acid proof

paper, pattern paper, saluted paper, coated paper and

the like

(Integrated with Pulp Industry

*)

(Integrated with Pulp Industry)

This group covers household paper making, (towelling

stock, napkins stock, facial tissue, toilet tissue, lens

tissue), cotton paper, cigarette paper, and cork tipping

paper

(Integrated with Pulp Industry)

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-9-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

The processed wood shall not be from natural forest

9. Oil Refinery*)

23201 Purification of oil refinery producing gas/LPG, Aviation

Turbo-Fuel, Aviation Gas, naphtha, solar, kerosene,

diesel, fuel oil, lubricant, was, solvent/, residue and

asphalt

Priority to meet domestic demand

10. Construction of natural gas mini

refinery (Natural Gas Purifying

and Processing Industries)

23202 This group covers natural gas purifying and processing

activities to be Liquefied Natural Gas (LNG) and

Liquefied Petroleum Gas (LPG)

11. Industrial Group of Industry-

Chemical Materials

24111

- Industrial-Salt Industry (NaCl content at the minimum

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-10-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

a. Non-organic Khlor and Alkali

Chemical Industries

b. Other Non-Organic Chemical

Industries

c. Organic Chemical Industries

originated from Farming

d. Organic Chemical Industries

originated from Oil, Natural

Gas, and Coal

24114

24115

24117

24119

24132

at 96%)

- Sodium Carbonate (Na2CO3)

- White Carbon

- Oleo-chemical Industry (Derivative Fatty Acid, Fatty

Alcohol, and Glycerine Industries)

- Bio-energy Industry (Bio-diesel, Bio-oil, and Bio-

ethanol anhydrite)

- Bio-lube Industry

- Ethylene, Propylene, and Butadiene and those

integrated with its derivation

- Benzene, Xylene, and Toluene and those integrated with

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-11-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

e. Other Organic Chemical

Industries

f. Artificial Rubber Industry

its derivation

- Ammonia integrated with Ammonium Nitrate or Nitrate

Acid

- Caprolactam

Modified Diethanol Amine (MDEA)

Artificial Technical Rubber

12. Industrial Group of Other

Chemical Goods

a. Pharmaceutical Material

Industry

24231

- Statin Derivate Compound

- Para Amino Phenol

- Cephalosporin

- Rifampisin

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-12-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

- Kloramfenicol and its derivation

- Amoxicillin

- Ampicilin

- Vitamin BI

- Vitamin C

- Pharmaceutical raw materials are obtained by bio-

technology process

b. Cosmetic Materials and

Cosmetic Industries

24242 This group covers various cosmetic making, such as:

facial make-up, preparations of perfumery, hair, nail,

skin treatment, body sanitary, shaving, and traditional

cosmetics

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-13-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

Investment costs in Java Island at the minimum of USD

100 Million

Investment costs outside Java Island at the minimum of

USD 50 Million

13. Industrial Group of Artificial

Fibre

Artificial Staple Fibre Industry

24302

Viscose Rayon

Minimum manpower for the first year is 1000 personnel

For the extension purpose, additional manpower of 500

personnel for the first year

14. Industrial Group of Rubber and

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-14-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

Rubber-made Goods

Rubber-made Goods Industry for

Industrial Needs

25192 *)

15. Group of Porcelain Goods

Industry

Porcelain-made Laboratory and

Electrical/ Technical Equipments

Industries

26203

*)

16. Industrial Group of Iron and

Steel Making

a. Iron and Steel Making

27101

Iron Ore Pellet Industry (Iron Ore processing)

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-15-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

b. Iron and Steel Making to Steel

Rolling Industries

27101 s/d 27102 Iron and Steel Making in Basic Form up to Steel Milling

Industries Baja (Industry of Integrated Steel Continued

Process)

(Continued process is started from:

- Steel making up to plate/sheet products

- Steel making up to steel bar/wire rod products

17. Industrial Group of Non-Iron

Base Metal

a. Non-Iron Base Metal Making

Industry

27201

27202

Aluminium Smelting Industry

Cooper Plate Industry, Cooper Sheet Industry, Copper

Wire Making Industry

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-16-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

b. Non-Iron Metal Milling

Industry

c. Non-Iron Metal Extrusion

Industry

d. Industry of Pipe and Pipe-

Connection from Non-Iron and

Steel Metal

27203

27204

(Capacity >5,000 tons/year)

Copper Extrusion Industry and its combination (rod)

(Capacity >10,000 tons/year)

Industry of Tube, Pipe from Cooper and its combination

(Capacity >10,000 tons/year)

18. Industrial Group of Machinery

and its Equipment

29111

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-17-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

a. Boiler, Turbine and Propeller

Industry

b. Motor Incinerating Industry

c. Pump and Compressor Industries

d. Machine/Equipment for Metal

Processing/ Drying

e. Textile Machine Industry

f. Other Specific Industrial-

Machineries Industry

29112

29120

29221

29263

29299

19. Industrial Group of Electric

Motor, Generator, and

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-18-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

Transformation

a. Electric Motor Equipment

b. Electric Power Machine

Industry

31101

31102

Electric Motor Industry, with power of > 375 KW

Electric Generator Industry, with power of > 375 KVA

20 Industrial Group of Electronics

and Telematics

a. Electric Office-Fixtures,

Computing, and Accounting

Machines Industries

b. Gas Tube Lamp Industry

(Electric Exhaust Lamp)

30003

31502

32100

Flash Disk, MP3, MP4, Mpeg/Digital Player, digital

medical equipment (MRI), Laser jet and desk jet printers

Energy-Saving Lamp (LHE) integrated with its component

Accessories for MP3 and MP4, CRT for Flat Colour TV,

LCD, Plasma, integrated Circuit (IC), Mother Board,

Smart Card, Compressor for AC and refrigerator, Motor

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-19-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

c. Electric Tube and Valve

Industries and other electric

components

d. Transmission and communication

devices industries

e. Radio, television, voice and

visual recording instrument

industries, and the like

f. Photograph camera industry

32200

32300

33203

72200

for household electric equipment, Plasma TV Panel,

Plasma, LCD and Organic Light Emitting Diode (OLED)

Industries

*)

TV LCD, TV Plasma, HD TV, CCTV, Rear Projection, High

DVD, Conference system, Audio Amplifier, OLED TV

Industries

*)

*)

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-20-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

g. Software consultation service

industry

21 Industrial Group of Land

Transportation

a. Industry of

Machinery/Equipment for

Processing/ Drying Steel

b. Industry of vehicles with

four-wheels drive or more

c. Industry of equipment and

component of vehicles with

29221

34100

34300

Mould and Dies, Jigs and Fixtures

*)

− Engine and engine part

(All intact engines including its components, among

others: Carburettor and its parts, Cylinder Block,

Cylinder Liner, Cylinder Head, and Head Cover, Piston,

Ring Piston, and Crank Case, Crank Shaft, Connecting

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-21-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

four-wheels drive or more

d. Component and Equipment of

Motorcycle Industry and the

35912

rod and the like)

− Brake system Axle & propeller Shaft,

Transmission/Clutch System, Steering System

− Injector, Water Pump, Oil Pump, Fuel pump

− Forging component, Die casting component, Stamping

Part

− Engine and engine Part

− Die casting component, Brake System

− Transmission System

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-22-

CERTAIN BUSINESS FIELDS

NO BUSINESS FIELDS

STANDARD CLASSIFICATION

OF INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE

like

22 Industrial Group of Vessel and

Boat Manufacture and Repair

a. Vessel/Boat Industries

b. Vessel and vessel’s equipment

industries

35111

35112

Vessel over 50,000 DWT

*)

23 Industrial Group of Non-Iron

Steel

27201 - Chemical Grade Alumina

- Purification of Nickel in Hydro-metallurgy basis

- Processing and purifying lead

- Processing and purifying zinc

Remarks: *) all business fields included in the concerned KBLI

ATTACHMENT I TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 62 OF 2008 DATED 23 SEPTEMBER 2008

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PRESIDENT REPUBLIC OF INDONESIA

-23-

CERTAIN BUSINESS FIELDS

Original Copy STATE SECRETARIATE OF THE REPUBLIC OF INDONESIA

Head of Laws and Legislations Bureau Economics and Industry Affairs,

SETIO SAPTO NUGROHO

PRESIDENT OF THE REPUBLIC OF INDONESIA signed

DR. H. SUSILO BAMBANG YUDHOYONO

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-1-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

1. Food Crops Development

a. Rice

b. Non-staple Food Crops

01111

01112

Seedling industry (2,000-3,000

tons/year) Cultivation, with

integrated processing(>5,000 Ha)

Seedling industry

- corn >3,000 tons

- soya bean > 1,000 tons

Papua

Papua, South Kalimantan, South

Sumatera

Corn: Gorontalo, Lampung

Soya bean: East Java, North

Sumatera, Nanggroe Aceh

Darussalam, South Sulawesi,

West Nusa Tenggara, Jambi

2. Horticulture Cultivation

a. All-Season Fruits Farming

b. Seasonal Farming Fruits

01132

01132

01131

Bananas (>500 Ha)

Pineapple (>500 Ha)

Mangoes (>500 Ha)

Nanggroe Aceh Darussalam, East

Kalimantan, North Sulawesi

Lampung

East Java

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-2-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

3. Industrial Group of Food

Processing

Fish canning and other waters

biota canning Industry

15121

*)

Maluku, North Maluku, Papua,

West Papua, North Sulawesi,

South Sulawesi, Central

Sulawesi, Southeast Sulawesi,

West Sulawesi, Gorontalo

4. Industrial Group of Agro-

Basis SDA Processing

a. Industry of cooking oil

from coconut oil

b. Industry of various flours

from grains, cereals,

legumes, tuberoses, and

the like

15143

15322

*)

(must be integrated with

cultivation business)

Flours from corn

(must be integrated with

cultivation business)

North Sulawesi, South Sulawesi,

Central Sulawesi, Southeast

Sulawesi, West Sulawesi,

Gorontalo

North Sulawesi, South Sulawesi,

Central Sulawesi, Southeast

Sulawesi, West Sulawesi,

Gorontalo

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-3-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

c. Granular sugar Industry

c. Other sugar industry

d. Textile Fibre Preparation

Industry

15421

15423

17111

Granular sugar from sugar-cane

(minimum capacity 70,000 tons/

year, integrated with

cultivation business)

Sugar from cassava

(must be integrated with

cultivation business)

Cotton fibre

(must be integrated with

cultivation business , at the

minimum 500 Ha)

Outside Java

Outside Java

North Sulawesi, South Sulawesi,

Central Sulawesi, Southeast

Sulawesi, West Sulawesi,

Gorontalo, West Nusa Tenggara,

East Nusa Tenggara

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-4-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

5. Industrial Group of Skins,

Skins-made Goods, and

Footwear

Skins Tanning Industry

19112

This group covers leather

tanning from livestock (cow,

buffalo), small ruminants (lamb,

goat), reptile (crocodiles,

snakes, large lizards), fishes

(ray fish, shark/ hammerhead

shark, sea-bass, eels) and other

animals cooked by chrome

vegetable, synthetic, oil tanned

and combined tanning to be

leather, such as: wet ornament

skins, laminated skins, patent

leather, jacket leather, skins

of big animal, small animal,

Nusa Tenggara Timur, West Nusa

Tenggara, West Sumatera

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-5-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

reptile, waters fish/biota and

other animals as an integral

part to livestock or breeding/

cultivating, included into 012

Group.

Particularly for reptile skins

originated from Indonesia, it

must be from breeding/

cultivating

6. Industrial Group of Packaging

and Boxes made of Paper and

Carton.

Industry of Packaging and

Boxes made of Paper and

Carton

21020

*)

Outside Java

7. Industrial Group of Plastic-

made Goods

25205

*)

Outside Java

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-6-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

Plastic Packaging Industry

8. Industrial Group of Cement,

Lime, and Gypsum

Cement Industry

26411

This group covers various cement

industries, such as: port-land,

natural and any other types of

cement

Papua, West Papua, Maluku,

North Maluku, North Sulawesi,

West Nusa Tenggara, Nangroe

Aceh Darussalam

9. Industrial Group of Electric

Accumulators and Batteries

Dry Battery Industry (Primer

Batteries)

31401

Lithium Battery Industry

West Java

10. Industrial Group of Vessel

and Boat Manufacture and

Repair

a. Vessels and Boats Industry

3511

35111 and 35113

This group covers manufacture

and repair of various vessels of

5,000 up to 50,000 DWT

East Java

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-7-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

b. Vessel Fixture and

Equipment Industry

35112

manufactured from steel or other

metal materials

This group covers vessel

manufacture of fixture,

equipment and parts thereof,

such as: hull-fixtures, deck

machine accommodation, rudder,

propeller, vessel-chain,

anchorage, and loading-unloading

equipment

East Java

11. Industrial Group of Furniture

a. Wood-Furniture Industry

b. Rattan and/or Bamboo

Furniture Industry

36101

36102

*)

*)

Outside Java

Outside Java

12. Catching of Sea Fish and its

Processing (Integrated

05011 and 15121 to

15129

- Tuna

- Skipjack

- Nanggroe Aceh Darussalam;

- North Sumatera;

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-8-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

Business)

- Canning

- Salting/ Drying

- Smoking

- Freezing

- Non-drying salted

preservation (pemindangan)

- Other Dressing/

Preservation

- Shark/Hammerhead Shark

- Layur

- Spanish mackerel

- Lumuru

- Silver/Black Pomfret

- Red-snapper

- West Sumatera;

- Bengkulu;

- Lampung;

- Banten;

- West Java;

- Central Java;

- DI Yogjakarta;

- East Java;

- Bali;

- West Nusa Tenggara;

- East Nusa Tenggara;

- Maluku;

- Papua.

13. Catching of Sea Crustaceans

and its Processing

(Integrated Business)

05012 and 15121 to

- Prawns

- Nanggroe Aceh Darussalam;

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-9-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

- Canning

- Salting/ Drying

- Smoking

- Freezing

- Non-drying salted

preservation (pemindangan)

- Other Dressing/Preservation

15129 - Crabs

- Lobster

- Edible small black crabs

- North Sumatera;

- West Sumatera;

- Bengkulu;

- Lampung;

- Banten;

- West Java;

- Central Java;

- DI Yogjakarta;

- East Java;

- Bali;

- West Nusa Tenggara;

- East Nusa Tenggara;

- Maluku;

- Papua.

14. Catching of Sea Molluscs and

its Processing (Integrated

05013 and 15121 s/d

15129

- Cuttlefish

- Squids

- Nanggroe Aceh Darussalam;

- North Sumatera;

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESIDENT OF THE REPUBLIC OF INDONESIA

-10-

CERTAIN BUSINESS FIELDS AND CERTAIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

PRODUCT COVERAGE REGIONS/PROVINCES

Business)

- Canning

- Salting/ Drying

- Smoking

- Freezing

- Non-drying salted

preservation (pemindangan)

- Other Dressing/Preservation

- Beches-de-mer (Rajungan)

- Jellyfish

- West Sumatera;

- Bengkulu;

- Lampung;

- Banten;

- West Java;

- Central Java;

- DI Yogjakarta;

- East Java;

- Bali;

- West Nusa Tenggara;

- East Nusa Tenggara;

- Maluku;

- Papua.

15. Transhipment Port Integral part of:

63100

63210

This group covers shipping

services of international trans

shipment port (jetty, building,

Batam Island

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

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PRESID

OF THE REPUBLIC SIA

-11

CERTAIN BUSINESS FIELDS AIN REGIONS

NO. BUSINESS FIELDS

STANDARD

CLASSIFICATION OF

INDONESIAN BUSINESS

FIELDS (KBLI)

T COVERAGE REGIONS/PROVINCES

ATTACHMENT II TO THE GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER : 62 OF 2008 DATE : 23 SEPTEMBER 2008

63220

63321

63290

vess , vessel-piloting,

demu ring, jetty

serv ticles/container

stor

term

dry-

Remarks: *) All business fields including in the concerned KBLI

Original Copy STATE SECRETARIAT OF THE REPUBLIC OF INDONESIA

Head of Laws and Legislations Bureau Economics and Industry Affairs,

SETIO SAPTO NUGROHO

ENT OF INDONE

-

AND CERT

PRODUC

el-tugging

rrage, moo

ice and ar

ing service, container

inal, liquid bulk terminal,

bulk terminal)

PRESIDENT OF THE REPUBLIC OF INDONESIA Signed

. H. SUSILO BAMBANG YUDHOYONO

DR