INDONESIA FORESTRY RISK PROFILE 1 | P a g e Annex IV Document Checklist Legal Right to Harvest Land tenure and management rights MoEF Decree about land rights to company (IUPHHK-HA or IUPHHK-RE or IUPHHK-HP) Deed of company establishment by Notary Decree Letter of MoEF Registration in Business Registry (SIUP) Environmental Impact Assessment License (AMDAL) Certificate of Company Registration (TDP "Tanda Daftar Perusahaan") Tax ID Number (NPWP "Nomor Pokok Wajib Pajak") Company Domicile Certificate (SKDP "Surat Keterangan Domisili Perusahaan") Taxable Employer Confirmation Letter (SPPKP "Surat Pengukuhan Pengusaha Kena Pajak") Concession licenses Note: Currently there is a Presidential Moratorium prohibiting new forestry concession licenses from being issued. After the lift of this moratorium and before the Minister of MoEF can issue a license, the Ministry must obtain a recommendation letter from the Bupati (Regent) or Major of the area where the company wants to rent the land. After the recommendation letter is obtained, the Ministry is required to check that all requirements are fulfilled. A Registered Tax Number. A Receipt of Payment of Invoice from the Registration Fund. An Annual Work Plan and a Ten Years Work Plan. Management and harvesting planning After a company has obtained a concession permit (IUPHHK), the company has to develop Ten Years Management Work Plan (RKUPHHK) and annual Management Work Plan (RKTUPHHK). Harvesting permits Concession License from MoEF. Annual Work Plan sent to the Province Department of Environment and Forestry with a recommendation letter from the District Department of Environment and Forestry. The Ten Year Work Plan apart from the Annual Work Plans has been approved by the MoEF. Receipt of payment of tax. Document of Round Wood Transport printed out by the company, while the registration number will be issued by the Directorate General of MoEF. Legal Documentation of Forest Product from the MoEF. Taxes and Fees Payment of harvesting royalties and fees The SPP Invoice (for royalties, based on production reports. This royalty has to be paid to the Central Government MoEF). A company must have evidence of the payments of royalties according to PSS (cash or transfer payment from company to Government account according to SPP invoice). Value added taxes and other sales taxes Monthly VAT Reports. Not required for export, because forestry sector exports are not subject to VAT. Income and Profit Taxes Monthly Withholding Tax Reportsharvesting activities Timber Harvesting Activities Timber Harvesting Regulations Annual work plan