Freeport IUPK can be Lex Specialist
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Special Mining Business Permit (IUPK) PT Freeport Indonesia (Freeport) Production Operation can be special (lex specialis). This is mainly related to taxation or other state revenues.
This provision is regulated in Law No.4 of 2009 concerning Mineral and Coal Mining (Minerba). Natural resource law observer Ahmad Redi said special treatment for IUPK is regulated in Article 168 of the Mineral and Coal Law. The article states to increase investment in the mining sector, the Government can provide tax breaks and facilities in accordance with the provisions of laws and regulations unless otherwise stipulated in the IUP or IUPK.
"I think the Freeport IUPK can be applied differently (lex specialist)," said Redi in Jakarta.
Redi regretted that the tax relief was later interpreted in the form of naildown. He asserted that the taxation regime of holders of IUPKs is of a national or prevailing nature. In fact, he said there was no legal basis if in the attachment IUPK contained an agreement between the government and Freeport regarding the taxation of naildown.
"So it's not naildown, but prevailing law. According to changes in tax regulations, including the provision of incentives and revocation of incentives," he said.
President Joko Widodo
In the details of the attachment, IUPK contains the Freeport tax provisions that refer to Government Regulation No. 37 of 2018 concerning the Treatment of Taxation and or Non-Tax State Revenues in the Mineral and Coal Mining Business Field. The regulation signed by President Joko Widodo at the beginning of August 2018 contained provisions regarding state revenues for mining companies that switched to IUPK.
Government Regulation (PP) number 37 states the tax provisions and state revenues of holders of Operation IUPK Production resulting from changes in the Contract of Work (KK) that have not expired, the contract will be adjusted according to the applicable legislation. Adjustment is usually called prevailing.
It's just that this adjustment will only be made once when the IUPK is issued. After that, the amount of tax or state revenue will remain valid until the IUPK period ends or what is known as naildown.
Riza Pratama
Separately, Freeport Indonesia spokesman Riza Pratama did not deny or justify the existence of an agreement with the government regarding the extension. He only said that he did not know in detail the contents of the IUPK attachment.
"I have not seen the contents of the IUPK," he said.
IN INDONESIAN
IUPK Freeport Bisa Bersifat Lex Specialis
Izin Usaha Pertambangan Khusus (IUPK) Operasi Produksi PT Freeport Indonesia (Freeport) bisa bersifat khusus (lex specialis). Hal tersebut terutama berkaitan dengan pengenaan pajak atau penerimaan negara lainnya.
Ketentuan ini diatur dalam Undang-Undang No.4 Tahun 2009 tentang Pertambangan Mineral dan Batubara (Minerba). Pengamat hukum sumber daya alam Ahmad Redi mengatakan perlakuan khusus bagi IUPK diatur dalam pasal 168 Undang-Undang Mineral dan Batubara.
Pasal itu menyatakan untuk meningkatkan investasi di bidang pertambangan, Pemerintah dapat memberikan keringanan dan fasilitas perpajakan sesuai dengan ketentuan peraturan perundang-undangan kecuali ditentukan lain dalam IUP atau IUPK.
“Menurut saya IUPK Freeport bisa diberlakukan berbeda (lex specialist) ,” kata Redi di Jakarta.
Redi menyayangkan bila keringanan perpajakan itu kemudian diartikan dalam bentuk naildown. Dia menegaskan rezim perpajakan pemegang IUPK bersifat dinarnis atau prevailing. Bahkan dia menyebut tidak ada dasar hukumnya bila dalam lampiran IUPK memuat perjanjian antara pemerintah dan Freeport mengenai perpajakan naildown.
"Jadi tidak naildown, namun prevailing law. Sesuai perubahan regulasi perpajakan, termasuk pemberian insentif dan juga pencabutan insentif,” ujarnya.
Dalam detil lampiran IUPK memuat mengenai ketentuan pajak Freeport yang mengacu pada Peraturan Pemerintah No. 37 Tahun 2018 tentang Perlakuan Perpajakan dan Atau Penerimaan Negara Bukan Pajak di Bidang Usaha Pertambangan Mineral dan Batubara. Regulasi yang ditandatangani Presiden Joko Widodo pada awal Agustus 2018 itu memuat ketentuan mengenai penerimaan negara bagi perusahaan tambang yang beralih menjadi IUPK.
Peraturan Pemerintah (PP) nomor 37 menyatakan ketentuan perpajakan dan penerimaan negara pemegang IUPK Operasi Produksi hasil perubahan dari Kontrak Karya (KK) yang belum berakhir kontraknya akan disesuaikan sesuai dengan perundang-undangan yang berlaku.
Penyesuaian itu biasa disebut prevailing. Hanya saja penyesuaian tersebut hanya akan dilakukan sekali ketika IUPK diterbitkan. Setelah itu besaran pajak atau penerimaan negara akan berlaku tetap hingga masa IUPK berakhir atau yang dikenal naildown.
Secara terpisah, juru bicara Freeport Indonesia Riza Pratama tidak menyangkal atau membenarkan mengenai adanya perjanjian dengan pemerintah mengenai perpanjangan. Dia hanya mengatakan belum mengetahui secara detil isi lampiran IUPK.
“Saya belum lihat isi IUPK,” ujarnya.
Investor Daily, Page-9, Wednesday, Jan 2, 2019
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