PERATURAN PAJAK
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
KANWIL PAJAK Daerah Istimewa Yogyakarta
Jl. Ringroad Utara No. 10, Yogyakarta 55282
Telp : +62 274 4333951 / Fax : +62 274 4333954
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