/ 18 No 1 allowed to perform high risk construction project, high technology and high cost. PMK-10 also regulate the definition of each criteri

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2017 1 / 18 No 14 1 (1) 2014 5 2016 2 2014 39 100 66 2016 44 201667 100 (2) 1994 20 7 100 15 1994 20 7 2013 4 12 BKPM 5 9 12 2013 4 12 2015 10 8 BKPM 14 BKPM5 108 12 108 BKPM 2015 10 8 BKPM14 16 100 (3) RP100 bil ( 10 ) Joint Operation 1 (Permen PU No.10/ 2014) ( JO/ ) JO 50% On JO Local Partner JO 30% (4) 2014 10 [Ministry of Public M&A JV JO Works] Previous Regulation (PMK-05): Foreign Representative Office of Construction Service is only allowed to perform complex construction project, high risk and/or high technology. New Regulation (PMK-10): Foreign Representative Office of Construction Service is only Previous Regulation: PMK-05 New Regulation: PMK-10

2017 2 / 18 No 1 allowed to perform high risk construction project, high technology and high cost. PMK-10 also regulate the definition of each criteria: -- High risk: construction work which endanger public safety, property, human life and the environment. -- High technology: construction work which need a specific and sophisticated technology, include many Experts. -- High cost: construction work with contract value more than IDR 100 billion (equivalent to USD 8,333,333 assumption 1 USD = IDR 12,000). B2B/G (5) 100% 2016 44 2014 4 33% 2016 5 100% 67% 2 (1) LCGC (2) 2014 4 (1) 22 10 2015 7.5 PPH22 1

2017 3 / 18 No 9 (1) 2014 6 2 28 28 IP IT IT WTO 4 IP USDFSEPA SKVI IP BM-DTP IP 2014 7 228 5 2016 12 31 2017 1 182 2016 12 16 82 82 2017 1 1 2019 12 31 HS72 73 493 (a) API-P API-U (b) (c) API-U (d) / API-P USDFS SKVI API-P 2017 1 182

2017 4 / 18 No 9 2017 1 1 HS AEC TPP FTA (= Consignee ) Consignee Consignee 2017 1 1 2016 12 16 2017 1 /2016 6 MOI 82 (1) MOI (2) MOT SPI SPI (3) 2 KSO Verification Order VO (4) 2 2 3 SPI MOI KSO VOSPI SPI VO

2017 5 / 18 No 9 2017 1 / 2 (2) BULOG 20/M-DAG/PER/3/2016 (3) 2011 6 24 AD 34 5 2013 3 19 5 5.9 55.6 AD 3HS 2014 4 17 Interim Review 2014 12 22 AD 2015 9 4 Sunset Review (4) 2011 34 2011 3 23 2012 11 20 2013 8 6 2014 7 5 2017 1 18 2015 8 18 2015 1 21 (5) PMI PGI API-U, API-P, PI Industrial and trade regulation

2017 6 / 18 No 9 (6) 1 SFP 2 MFP 3in1 3 MFP 4in1 6 (7) ASEAN (8) / (9) Red/Yellow/Green Red Green Green Green ASEAN 2009 2 18 8 2010 12 8 31 WTO 21 2009 6 11 21 54 8 113 2010 12 2854 2011 1 1 21 2012 12 31 2 2012 1 HS 2012 3 1 8 AHTN2012 HS 166

2017 7 / 18 No 9 212 ) 3 2015 12 31 2015 12 30 113 1 2016 12 31 2016 12 31 2017 1 182 (10) HS C/O C/O (11) HS HS EPA HS HS HS4418.90 HS4412.99 http://www.customs.go. HS jp/roo/origin/epa.pdf HS (12) CO2 Welding 1)HS Code 8311 Wire, rods, tubes, plates, electrodes and similar CO2 Welding Wire HS Code Wire HS Code products, of base metal or of metal carbides, coated or cored with No.54/M- flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides: wire and rods, of agglomerated base metal powder, used for metal spraying with flux material CO2 welding wire 2) CO2 welding wire HS Code DAG/PER/12/2010 No.08/M-DAG/PER/2/ 2012 No.113/M-DAG/PER/ 12/2015 No.83/M- 7229.90.90.90HS PC wire, PC Code strand, PC bar IND/PER/10/2014 No.82/M- 3) HS Code DAG/PER/12/2016 7229.90.90.90 items CO2 welding wire HS Code CO2 welding wire HS Code

2017 8 / 18 No 9 (13) KITAS( ) IMTA( ) 1 1 1 3 KITAS IMTA (14) (15) FTA 3 ASEAN FTA 2010 1 IRG 3 FormD 2012/10/11 JMC 3 FormD FOB ASEAN 2011 10 FTA ASEAN FormE 11 2013 2 CIQ FormE 80% CIQ FormE FormD/E FormD/E IV 2014/1/17 OEM OEM OEM ASEAN D (16) FTA EPA FTA (17) 2015 8 8 IUP 107 FOB 1.5

2017 9 / 18 No 9 (18) 2009 1 12 5 2012 5 2012 51 6 20 2014 1 12 Ni (19) LC 2015 1 5 4 43 4 2015 4 1 L/C 67 2015 8 3167 L/C (20) 2009 12 21 62 62 2010 5 21 22 22 2010 9 1 22 11 (1) 12 (1) BI (2) 2011 10 3 BI 2012 2013 (3)

2017 10 / 18 No 13 (1) 3 31 17/3/PBI/2015 14 (1) JPETA (2) VAT 2016 PKP PKP Trading Service VAT / PKP VAT/ PKP PKP VAT / PKP Tax Invoice VAT / PKP (3) (4) 2017 VAT

2017 11 / 18 No 14 JEITA (5) AEC VMI Consignment stock AEC TPP FTA AEC PE ASEAN (6) Tax Treaty Regulation (7) EPA Indonesian Minister of 5% EPA0% 15% Finance s Regulation EPA5.5% no:132/pmk.010/2015 2015 7 9 2015 7 23 HS code 3926.90.5900 JPETA (8) (9) (10) BEPS 2016 /2016 Master File MF Local File 213 LF 2016 4 12 Master File MF 2017 4 3 2017 7 MF 2017 2016 31 No.213/PMK.03/2016 PMK-213 4 12 No.213/PMK.03/2016 PMK-213 4 12

2017 12 / 18 No 14 2016 12 30 213 4 PMK-213 12 31 2017 4 30 2016 12 BEPS 4 1 2016 12 30 OECD 4 2016 12 30 No.213/PMK.03/2016 (11) BEPS BEPS PMK213 1 15 (1) 2010 9 23 17 16 (1) 163 M&A (2)

2017 13 / 18 No 16 JPETA (3) 2016 11.5 2015 16 10% (4) 2015 1 14 IMTA 2015 Advisor IMTA 1 6 Manager TA011 4 2016 VISA On Arrival VISA ( ) or (5) VOA) ) VOA) Business VISA Cable VISA( ) VISA Cable VI9SA() Business VISA Business VISA VISA On Arrival (6) VISA VISA VISA VISA (7) IMTA 2015 16

2017 14 / 18 No 16 NO.31 (8) (9) 1 3 1 3 1 3 (10) 17 (1) 6 7 28 28 ASPEC PPH (2) 36 (3) (4) 3 88 89 90 115 116

2017 15 / 18 No SNI 17 (5) DB (6) 18 (1) Refer to Minister of Labor and from each Country 19 (1) 2009 1 1 ( ) 2009 5 6 1.8 25 2009 7 6 2010 10 11 PC WTO TBT 2011 6 1 2012 2 21 2014 12 3 2015 1 20 1.2 1.8mm 25 2016 8 22 / 2017 1 6 WTO TBT (2) SNI Water Pump: SNI 04-6292.2.41:2003 SNI 2 Electric Iron: SNI 04-6292.2.3:2003 SNI 2012 CRT TV: SNI 04-6253:2003 Tax Treaty Regulation SNI

2017 16 / 18 No 19 SNI) 75 / AP 220V 21 (1) 100 23 (1) BKPM MoLHR MoLHR MoLHR (2) Refer to Minister of Labor and from each Country (3) 2009 7 9 Law No, 24 Law No. 24, dated 9 July 2009, regarding 2 Flag, Language, National Emblem, and 2015 8 National Anthem 2009 7 12 2014 5 200 24 2015 8 31

2017 17 / 18 No 23 2009 7 Law No. 24 of on 2015 8 the National Flag, Language, Emblem and Anthem (4) 228 5 4 (5) 24 (1) (2) VISA 4 (3) 26 (1) (2)

2017 18 / 18 No 26 (3) (4) (5) 40 SGD1,380