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peraturan:per:49pj2010

KEMENTERIAN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK

 

PERATURAN DIREKTUR JENDERAL PAJAK
NOMOR PER-49/PJ/2010

TENTANG

PENCABUTAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR **PER-48/PJ/2008**
TENTANG TATA CARA PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK
PERTAMBAHAN NILAI ATAU PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN
ATAS BARANG MEWAH

 

DIREKTUR JENDERAL PAJAK,

Menimbang

 

a.

bahwa sehubungan dengan telah ditetapkannya Peraturan Menteri Keuangan Nomor **72/PMK.03/2010** tentang Tata Cara Pengembalian Kelebihan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah, Peraturan Direktur Jenderal Pajak Nomor **PER-48/PJ/2008** tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah tidak diperlukan lagi;

 

 

b.

bahwa berdasarkan pertimbangan sebagaimana dimaksud dalam huruf a dan dalam rangka memberikan kepastian hukum, perlu menetapkan Peraturan Direktur Jenderal Pajak tentang Pencabutan Peraturan Direktur Jenderal Pajak Nomor **PER-48/PJ/2008** tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah;

Mengingat

:

1.

Undang-Undang Nomor **6 TAHUN 1983** tentang Ketentuan Umum dan Tata Cara Perpajakan (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49, Tambahan Lembaran Negara Republik Indonesia Nomor 3262) sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor **16 TAHUN 2009** (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Negara Republik Indonesia Nomor 4999);

 

 

2.

Undang-Undang Nomor **8 TAHUN 1983** tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (Lembaran Negara Republik Indonesia Tahun 1983 Nomor 51, Tambahan Lembaran Negara Republik Indonesia Nomor 3264) sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor **42 TAHUN 2009** (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 150, Tambahan Lembaran Negara Republik Indonesia Nomor 5069);

 

 

3.

Peraturan Menteri Keuangan Nomor **72/PMK.03/2010** tentang Tata Cara Pengembalian Kelebihan Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah;

 

 

 

 

MEMUTUSKAN:

Menetapkan

:

PERATURAN DIREKTUR JENDERAL PAJAK TENTANG PENCABUTAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR **PER-48/PJ/2008** TENTANG TATA CARA PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI ATAU PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH.

 

 

 

 

 

 

 

 

Pasal 1

 

 

Peraturan Direktur Jenderal Pajak Nomor **PER-48/PJ/2008** tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Pertambahan Nilai atau Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah, dicabut dan dinyatakan tidak berlaku.

 

 

 

 

 

 

 

 

Pasal 2

 

 

Peraturan Direktur Jenderal Pajak ini mulai berlaku pada tanggal ditetapkan  dan mempunyai daya laku surut terhitung sejak tanggal 1 April 2010.

 

 

 

 

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}}              

peraturan/per/49pj2010.txt · Last modified: 2023/02/05 18:15 by 127.0.0.1