DEPARTEMEN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK ___________________________________________________________________________________________ 10 Februari 2006 SURAT DIREKTUR JENDERAL PAJAK NOMOR S - 94/PJ.341/2006 TENTANG PT. ABC DIREKTUR JENDERAL PAJAK, We would like to inform you that based on your request of information we have audited PT ABC for the year 1999. We have adjusted the export sales amount by adding up JPY 136,399,275 (equivalent to IDR 8,715,981, 872) which was the export sales amount of PT ABC to Horiguchi Pearl Co Ltd. PT ABC has booked this export sales in year 2001, consequently we have also adjusted the 2001 export sales of PT ABC by subtracting JPY 136,399,275 from total export sales. Our auditors have confirmed that the invoice number HIS-06/99 dated 04 November 1999 {as attached to your letter number S-14042-2 dated 24 September 2002)- is authentic and that the unit price for each product in the invoice is proper. The copy of relevant documents and income tax returns of PT ABC from 1997 to 2001 are attached to this letter. This information is provided within the framework of Article 26 of the Agreement for the Avoidance of Double Taxation between our countries. Your kind assistance and cooperation are highly appreciated. Sincerely yours, ttd. Herry Sumardjlto Director of Tax Regulations Competent Authority