Sunday, 14 December 2014

Indonesias Mining Fiscal Regime 2014

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 Indonesias Mining Fiscal Regime 2014


Synopsis


Timetric’s Indonesia's fiscal regime report outlines the governing bodies, laws, mining licenses, mining rights and obligations and tax-related information on nine commodities: coal, copper, gold, silver, nickel, zinc, bauxite, iron ore and manganese.

To Browse a Full Report with Toc: http://www.researchmoz.us/indonesias-mining-fiscal-regime-h2-2014-report.html

Executive summary


Indonesia has a wide range of key minerals, and produces significant quantities of coal, gold, bauxite, phosphates and iron sand, as well as the potential for the production of alluvial diamond. The mining industry in Indonesia is governed by the Ministry of Energy and Mineral Resources (MEMR) and the Directorate General of Mineral and Coal. The Law of Mineral and Coal Mining No.4/2009 is the main law regulating coal mining within the country.

Scope


The report outlines Indonesia's governing bodies, laws, mining licenses, mining rights and obligations and key fiscal terms which includes central taxes, royalties, capital gain taxes, corporate income tax, depreciation, real property tax, withholding tax, land tax, branch profit tax, loss carry forward and VAT.

Reasons to buy

Gain an overview of Indonesia's mining fiscal regime.

Key highlights

    The MEMR is responsible for the formulation of national and technical policy in the fields of energy and mineral resources. It aims to achieve independence in security and energy to maintain growth and prosperity.
    The Directorate General of Mineral and Coal is a subsidiary of the Ministry of Energy and Mineral Resources. It is responsible for carrying out development work in the fields of mineral and coal mining. It also formulates tasks and technical consistencies, implements policies and standards, and provides supervision and assessment for coal mining.
    The Ministry of Environment assists the President in formulating policies and coordinating environmental planning, implementation, monitoring and control in Indonesia.


1 Executive Summary

2 The Indonesian Mining Industry – Governing Bodies
2.1 Ministry of Energy and Mineral Resource (MEMR)
2.2 Directorate General of Mineral and Coal
2.3 Ministry of Environment
2.4 Nuclear Energy Agency (Batan) and the Nuclear Energy Regulatory Agency (Bapeten)

3 The Indonesian Mining Industry – Governing Laws
3.1 Law 4/2009
3.2 Domestic Market Obligation (DMO)

4 The Indonesian Mining Industry – Mining Licenses
4.1 Mining Efforts License
4.2 Special Mining Business License (IUPK)
4.3 Contract of Work (CoW) or Coal Contract of Work (CCoW)
4.4 Divestment Mining Regulation

5 The Indonesian Mining Industry – Rights and Obligations
5.1 Rights
5.2 Obligations

6 The Indonesian Mining Industry – Key Fiscal Terms
6.1 Central Taxes
6.2 Royalties
6.3 Capital Gains Tax
6.4 Corporate Income Tax

List of Tables
Table 1: The Mining Industry in Indonesia – Fiscal Regime Terms and Other Taxes, 2014
Table 2: The Mining Industry in Indonesia – Minimum Shareholder Holding after Divestment (%), 2014
Table 3: The Mining Industry in Indonesia – Depreciation Tax Rates (%), 2014

To Browse a Full Report with Toc
: http://www.researchmoz.us/indonesias-mining-fiscal-regime-h2-2014-report.html

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