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Step 1. Establishing a Business and Conducting Registration

To be able to invest their money in Indonesia, first of all, investors should register themselves and establish a legal entity that will run the investment activities. Although there is no difference in providing facilities to Domestic Investment (PMD !Penanaman Modal Dalam egeri" and #oreign Investment (PMA!Penanaman Modal Asing", the registration procedures for Domestic Investment are different from those for #oreign Investment.

What is your investment category ?

Step 1. Establishing a Business and Conducting Registration (Foreign Investment)

A. Foreign Investment Registration

1. Foreign Investment (P !)
Foreign Capital Enterprise wishes to invest in Indonesia must be of a legal entity and operates as a limited liability company (PT) organized under the Indonesian aw! Foreign Investors are re"uired to apply and register at the Capital Investment Coordinating #oard (#$P%) or at the Free Trade &one and Free Port 'dministration #oard (Badan Pengusahaan Kawasan Perdagangan Bebas dan Pelabuhan Bebas) in either #atam( #intan( $arimun or )abang! The application may be submitted before or after the limited liability company license is obtained!

Investment Registration Procedure *egistration is conducted at the Capital Investment Coordinating #oard (#$P%) or the Free Trade &one and Free Port 'dministration #oard( commensurate with its applicable regulation and authority! +al, in registration may also performed by showing the re"uired documents! *e"uirement 7! Foreign investor is re"uired to have a letter of recommendation officially issued by country of origin

Relevant Regulation - aw .o! /0 1 /223 - Presidential 4ecree .o! 561 /272 - Presidential 4ecree .o! /31/228 - 9ead of #$P% 4ecree

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or its Embassy in Indonesia: /! Individual Foreign citizen must present a copy of valid passport; 5! Foreign enterprise is re"uired to provide a copy of enterprise<s articles of association in English or #ahasa Indonesia translated version by sworn translators( when applicant is of foreign origin! =! Individual Indonesian citizen must show a copy of valid Indonesian *esident<s I4 Card ($TP); 0! Foreign investors are re"uired to provide a copy of enterprise<s memorandum of association and its amendments approved by the %inistry of aw and 9uman *ights must be shown when a foreign applicant operates a limited liability company based on the aw of *epublic of Indonesia; 6! Indonesian individuals or enterprise operates a limited liability company based on the aw of Indonesia must possess a valid Indonesian ta>payer<s I4 number (.P+P); 3! 'pplication forms must be filled up correctly( stamped and signed by applicants (if the enterprise has not been registered) or by member of the board of directors (if the company has been registered)! egally stamped application signed by board of director and an authorization letter?power of attorney in case the enterprise is unable to apply directly! *e"uirement of power of attorney is set up in 'rticle 65 of the regulation! Time Fee @ne day .o! 7/1/228

". #btaining $egal Entit% Status

Each activity of foreign capital enterprise in Indonesia must be a legal entity organized under Indonesian aw in form of limited liability company and approved by the %inistry of aw and 9uman *ights!

Composition o& a $imited $iabilit% Compan% (P') $egal Entit%

Relevant Regulation

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Procedure 'rticle of incorporation or license is a notarial instrument and it complies with the stipulated re"uirements! *e"uirements 7! ' copy of valid *esident<s I4 card of founder of the enterprise! /! Time .ame of the company proposal! Aerification of company<s name: 3 days! )igning of notarial instrument by founder(s): 0 days! - aw .o! =21/223 - aw .o! /01/223

Fee

Each notary charges different fee to compose a limited liability enterprise<s memorandum of association (',te Perseroan Terbatas) (e>cluding legal entity validation fee)!

$egal Entit% (alidation Procedure .otary submits egal Entity for approval to the 4irectorate Beneral for Beneral aw 'dministration( %inistry of aw and 9uman *ights( through egal Entity 'dministration )ystem! *e"uirements 7! )tamped copy of enterprise<s memorandum of association! /! Enterprise<s Indonesian ta>payer I4 .umber (.P+P)! 5! Prepayment receipt of enterprise<s memorandum of association notification fee in )upplement to the Indonesian )tate Bazette (T#.) issued by the *epublic of Indonesia %int Public Corporation! =! Payment receipt of .on1ta> )tate *evenue (P.#P) issued by 4irectorate Beneral of Beneral aw 'dministration! 0! 6! 3! Time Fee Capital deposit receipt issued by the #an, for: Cost of Enterprise establishment! Capital improvement!

Relevant Regulation - aw .o! =2 1 /223 - Bov<t *eg! .o! /6 1 788C re! Dsage of PT Entitlement - aw E 9uman *ights %inisterial 4ecree .o! %127!9T!27!27 1 /222 re! SISMINBAKUM Imposition

/7 wor, days

'pproval on company name?title *p!/22!222 imited liability company legal entity validation

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*p!7!222!222

@fficial notification in Indonesian )tate Bazette (#.*I) *p!52!222

@fficial notification in )upplement to the Indonesian )tate Bazette *p!002!222

B. Obtaining Ta pa!er"s I# $umber %$&'&(

Each and every Indonesian legal entity is re"uired to obtain a Ta>payer<s I4 .umber!

Procedure )etail #btaining a 'a*pa%er+s I) ,umber (,P-P) Procedure Ta>payer<s I4 .umber may be obtained by filling out an application form and submit it to ta> office closest to enterprise permanent domicile or by online system! *e"uirement 7! #usiness entity memorandum of association from notary office! /! Copy of individual *esident<s I4 Card of member of the enterprise<s board of director! 5! etter of statement from site of activity (if it is a hired location)! =! Time Fee Certificate of domicile!

Relevant Regulation - %inistry of Finance *egulation .o! /2?P%$!25? /22C

@ne day Free of charge

Ta>payer<s I4 .umber (.P+P) arrangement must be coincide with legal entity approval process in )isminba,um!

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Step ). Obtaining the &reparation and Construction *icense

'fter registering itself( the investor should obtain the licenses?permits for the preparation and construction (if the investment re"uires land and building)! The licenses for the preparation and implementation are issued by the region (province( regency?city) where the investment will be performed! )ince the implementation of regional autonomy in Indonesia in /227( every region has its own policies for licenses?permits issued by the regional government! The type of license?permit issued and procedures for obtaining them in a region is different from another region!

Your investment location:

Bintan )istrict

!. $and utili.ation &or investment

1. Permit $ocation Permit ocation is re"uired as a condition for business?company that intending to set up a business at a particular location in #intan *egency! The following permissions are re"uired as a basis for the control of land( construction of the building and other permits for the purpose of investment in $arimun regency!

Procedure )etail Permit $ocation Procedure Process to obtained Permit ocation can be performed Related Regulations 7! Presidential 4ecree .o!

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through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of $arimun *egency *e"uirements 1 'pplication for permit location duly stamped *p! 6222( 1 (si> thousand rupiahs) 1 'pplication for Permit location of paragraph 7 (one) include 1 4eed of Establishment approved by the %inister of Fustice; 1 Ta>payer Identification number (TI.?.P+P); 1 *ecommendations of technical agency for P%4. companies and approval 1 etter of approval of spatial arrangement from Coordination Team 1 ),etch location of land being applied on land use maps 1 Copy of I4 Card 'pplicants 1 Proposed action plan?proposal 1 )tatement of capability for land compensation in location 1 etter of approval for waters utilization from technical services 1 )tatement of applicant that broad of procurement of land by the applicant 1 'pplication of permit location including the re"uirements Period Cost 7= wor,ing days 5= of /225 on .ational Policy on and 'ffairs! /! *egulation of %inister of 'grarian .o!/ of 7888 on the Procedure for @btaining Permit ocation and and *ights for Company in the Framewor, of Investment!

B. Business Building Construction Permits

1. Recommendation o& Building Construction (I B)
#usiness entity?company intending to constructs new building in #intan *egency re"uire *ecommendation of #uilding Construction (I%#) issued by the government of #intan regency!

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Procedure )etail Recommendation o& Building Construction (I B) Procedure Process to obtained *ecommendation of #uilding Construction (I%#) can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication duly stamped *p! 6222( 1 1 Proof of ownership of land 1 Proof of payment of land and building ta> (P##) 1 Images of building in detailed size 1 4escription of the materials to be used and the mi> 1 Copy of I4 card applicants 1 Photograph of the applicant as = pieces size =>6 cm 1 For certain types of buildings (according to the nature of the use Period Cost 7= wor,ing days In accordance with *egulation of #intan *egency .o! 0 of /277 Related Regulations 7! *egulation of the %inister of Public +or,s .o! /=?P*T?%?/223 dated 'ugust 8( /223 on the Technical Buidelines for *ecommendation of #uilding Construction /! *egulation of #intan *egency .o! 0 of /277 on Certain icensing levies!

C. Environment Permits
1. Recommendation o& ! )!$/0P$102$
*ecommendations of '%4' should be owned by any investment?business that potentiallly impact on the surrounding natural environment! *atification of '%4' is also being a re"uirement for businesses operating permits! If the investment?business is a small1scale( the document must have is DP ?D$ as a substitute of '%4' !

Procedure )etail Recommendation o& ! )!$/0P$102$ Procedure Process to obtained *ecommendation of '%4' ?DP 1 D$ can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements '%4' documents consist of: Related Regulations G %inister of Environment 4ecree .o! 52 of /227 on Buidelines for Environmental 'udit *e"uired!

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G Terms of *eference Environmental Impact 'nalysis ($'1'.4' ) 4ocument G Environmental Impact 'nalysis ('.4' ) 4ocument G Environmental %anagement Plan (*$ ) 4ocument G Environmental %onitoring Plan (*P ) 4ocument Procedures of D$ 1DP 7! Copy of I4 card of owner?management company /! Copy of 4eed of Establishment and the latest amendments approved by %inister of aw and 9uman *ights of the *epublic of Indonesia 5! #usiness Plan ? 'ctivity =! Environmental impacts will occur 0! Environmental management and monitoring program 6! )ignature and stamp of the responsible person! Period Cost 1 G %inister of Environment 4ecree .o! C6 of /22/ on Buidelines for Environmental %anagement and %onitoring of iving Environment G Bovernment *egulation no! /3 Hear /27/ on Environmental Permit

". Inter&erence Permit !ct/3#

Interference Permit 'ct?B@ needed as protection to public against the activities that may cause harm( loss( community disruption and environmental unsustainability!

Procedure )etail Inter&erence Permit !ct/3# Procedure Process to obtained Interference Permit 'ct?9@ can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication duly stamped *p! 6222( 1 1 Fill out the form provided 1 *ecommendations of local camat 1 Copy of I4 Card 'pplicants 1 Copy of proof payment of D. Related Regulations 7! I.TE*FE*E.CE PE*%IT (9inderordonnantie) )! 78/61//6! /! *egulation of the %inister of 9ome 'ffairs .o!/3 of /228 on Establishment Buidelines of *egional Interference Permit!

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1 Copy of ta>?fiscal 1 Photograph 5>= 1 Copy of the land certificate or letter of approval license from the owner of the land 1 Copy of 4eed of Establishment (for legal entities) 1 )chematic of business location 1 )tamp duty *p! 6222( 1 / pieces 1 4ocument of D$ 1DP ?'%4' Period Cost 7= wor,ing days In accordance with *egulation of #intan *egency .o! 0 of /277 5! *egulation of #intan *egency .o! 0 of /277 on Certain icensing levies!

4. Business Place Permit (SI'0)

#usiness Place Permit ()ITD) is re"uired as a protection to the public against the activities that may cause harm( loss( disruption of communities and environmental unsustainability!

Procedure )etail Business Place Permit (SI'0) Procedure Process to obtained #usiness Place Permit ()ITD) can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements G 'pplication duly stamped *p! 6222( 1 G Proof of payment of P## G *ecommendations from the local camat G Photograph 5>= (= pieces) G Fill the blan, )ITD G )tamp duty *p!6222( 1 / pieces G .otarial 4eed Related Regulations *egional *egulation of *iau Island .o!/ of 7880 on #usiness Place Permit!

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G Copy of I4 card (7 copy) Period Cost 5 wor,ing days

Step +. Obtaining *icenses,&ermits -or Investment Implementation and Operational Activit! %.epulauan Riau/Bintan #istrict(

Types o !icensin" or the implementation o investment and business operational activity in the course o investment are determined by the business area to be per ormed. In every business area# there is a license or the business$investment to be conducted. The business operation consists o licenses$permits that should be possessed or all types o business and the speci ic permits are or certain types o business area. The central "overnment issues some o the operational licenses$permits and the re"ional "overnments issue some others.. Your Business %rea :

Step +. Tourism Sector %.epulauan Riau/Bintan #istrict(

!.

ain #perational $icense

1. Principle $icense/Investment !pproval $etter Principle license is a license to initiate the investment activity in the field of business that cound gain fiscal facilities and in the implementation of capital investment will re"uire fiscal facilities!

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Procedure )etail #btaining Principle $icense / Investment !pproval $etter Procedure Principle icense obtained through the @ne )top )ervice @ffice at the Investment Coordinating #oard (#$P%) or the #oard of Investment of *iau Island Province *e"uirements 7! 'pplicant Identification a! Investment *egistration *ecords b! 4eed of Establishment and amendments *ecords c! *atification of 'rticle of 'ssociation *ecords d! TI.?.P+P *ecords /! 4escription of planned activities( in the form of a! 4escription of the production process that outlines the types of raw materials and e"uipped with flow chart b! 4escription of service sector activity 5! *ecommendations from relevant Institution if re"uired =! Petition signed on sufficient stamp duty by corporate directors with power of attorney for handling applications that are not handled directly by the company! Period Cost 72 +or,ing days Related Regulations G aw no! =2 of /223 on imited iability Companies G aw no! /0 of /223 on Investment G 9ead of #$P% *egulation .o! 7/ Hear /228 on Buidelines and 'pplication Procedures for Capital Investment

". Business $icense

#usiness?investment in Trading sector must have Industrial #usiness icense issued by the Investment Coordinating #oard (#$P%) on the basis of the delegation of the %inistry of Industry!

Procedure )etail Business license on 'rading sector &rom B2P Procedure #usiness license on Trading sector from #$P% obtained through @ne )top )ervices @ffice at the Investment Coordinating #oard (#$P%) or the #oard of Related Regulations G aw no! =2 of /223 on imited iability

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Investment of *iau Island Province *e"uirements 7! 'pplicant Identification a! Investment *egistration *ecords b! 4eed and amendments *ecords c! *atification of 'rticle of 'ssociation *ecords d! TI.?.P+P *ecords /! 4escription of planned activities( in the form of a! 4escription of the production process that outlines the types of raw materials and e"uipped with flow chart b! 4escription of service sector activity 5! *ecommendations from relevant Institution if re"uired =! Petition signed on sufficient stamp duty by corporate directors with power of attorney for handling applications that are not handled directly by the company! Period Cost 72 wor,ing days .o charge Companies G aw no! /0 of /223 on Investment G 9ead of #$P% *egulation .o! 7/ Hear /228 on Buidelines and 'pplication Procedures for Capital Investment

4. 'ourism Business+s Registration Evidence

#usiness entity?company that intending to invest in tourism field should have a Tourism #usiness<s *egistration Evidence issued by Bovernment of #intan!

Procedure )etail 'ourism Business+s Registration Evidence Procedure Process to obtained Tourism #usiness<s *egistration Evidence can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication duly stamped *p! 6222( 1 1 Copy of 4eed of Establishment 1 Copy of I%# Related Regulation aw .o!72 of /228 on Tourism

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1 Copy of I4 card 1 Copy of #usiness ocation Permit 1 Copy of 9@ 1 Copy of DP 1D$ ? '%4' 1 Copy of .P+P 1 Colour photograph size 5>= of / pieces Period Cost 5 wor,ing days .o charge

5. Compan%+s Registration Evidence (')P)

#usiness entity?company intending to invest in the industrial field must have Company<s *egistration Evidence issued by the Bovernment of #intan!

Procedure )etail Compan%+s Registration Evidence (')P) Procedure Process to obtained Industrial #usiness icense (IDI) can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication duly stamped *p! 6222( 1 1 *egistration Form duly stamped *p! 6222( 1 1 Copy of 4eed of Establishment 1 Copy of 4eed of 'mendment (If any) 1 @riginal and copy of approval as a egal Entity 1 Copy of I4 card or passport of 4irector?Person in charge 1 Copy of #usiness icense or Certificate issued by the competent 1 Fee Payment *eceipt (*enewal) Period 5 wor,ing days Related Regulations 7! *egulation of the %inister of Trade of the *epublic of Indonesia .umber: 53?%1 4'B?PE*?8?/223 on the Implementation of Company *egistration /! *egional *egulation .o!C of /225 on *etribution on #usiness icense in the field of Industry and Trade!

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Cost

.o charge

B. Supporting #perational Permit

1. -arehouse Registration Evidence (')6) #usiness?investment in the activities intending to use the warehouse facilities must have a +arehouse *egistration Evidence (T4B) issued by the Bovernment of #intan! .ote: If the #usiness Entity?companies do not use warehouse facilities( then the following permissions can be ignored!

Procedure )etail -arehouse Registration Evidence (')6) Procedure Process to obtained +arehouse *egistration Evidence (T4B) can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication duly stamped *p! 6222( 1 1 Complete the registration form 1 Proof and copy of permissions from local authorities 1 Proof and copy of )IDP and or an e"uivalent license from the relevant authorities 1 Proof and copy of utilization agreement of warehouse usage Period Cost 5 wor,ing days .o charge Related Regulations 7! *egulation of the %inister of Trade of the *epublic of Indonesia .umber: 76?%1 4'B?PE*?5?/226 +arehousing %anagement and 4evelopment! /! #y1 aw .o!C of /225 on *etribution

". -ater 0tili.ation Permit (SIP!)

#usiness?investment in the activities intending to utilize groundwater must have a +ater Dtilization Permit ()IP') issued by the Bovernment of #intan!

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.ote: If the #usiness Entity?companies do not utilize groundwater( then the following permissions can be ignored!

Procedure )etail -ater 0tili.ation Permit (SIP!) Procedure Process to obtained +ater Dtilization Permit ()IP') can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication etter 1 Copy of 4omicile (I4 Card 'pplicant) 1 4eed of Establishment Company?Individual 1 Copy of I4 Card 'pplicant Period Cost 3 wor,ing days .o charge Related Regulations *iau Islands *egency *egulation .o! 2/ of /222 on *egional %ining!

4. E*cavation permit
#usiness?investment in the activities conducting land e>cavation must have an E>cavation permit issued by the Bovernment of #intan! .ote: If the #usiness Entity?companies do not conducting land e>cavation( then the following permissions can be ignored!

Procedure )etail E*cavation permit Procedure Process to obtained E>cavation permit can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication etter 1 Copy of I4 Card 'pplicant 1 4eed of Establishment Company?Individual 1 Copy of Certificate of and ac"uired Related Regulations 7! aw .o! 77 of 7863 on #asic Provisions of %ining /! %inistry of Energy and %ineral *esources .o! 7=05( $; /8?%E%?/222 on Technical Buidelines for Implementation of the Bovernment Tas, in the field of mining!

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1 Environment 4ocuments Period Cost 3 wor,ing days .o charge

5. 3oard Permit
#usiness?investment in the activities conducting land hoarding activities must have 9oard Permit issued by the Bovernment of #intan! .ote: If the #usiness Entity?companies do not conducting land hoarding activities( then the following permissions can be ignored!

Procedure )etail 3oard Permit Procedure Process to obtained E>cavation permit can be performed through #oard of Investment Promotion and Integrated icensing )ervice @ffice (#PIPPT) of #intan *egency *e"uirements 1 'pplication etter 1 Copy of I4 Card 'pplicant 1 4eed of Establishment Company?Individual 1 Copy of Certificate of and being hoarded 1 Environment 4ocuments Period Cost 3 wor,ing days .o charge Related Regulations 7! aw .o! 77 of 7863 on #asic Provisions of %ining /! %inistry of Energy and %ineral *esources .o! 7=05( $; /8?%E%?/222 on Technical Buidelines for Implementation of the Bovernment Tas, in the field of mining!

Step 5. Emplo%ment o& Foreign -or7ers

There are some licenses?documents the investors should have for performing their business activities in the course of investment with respect to the employment of foreign wor,ers in Indonesia! If the investment involves in foreign wor,ers( there are some permits the investors should obtain:

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Is Your Business Using Foreign Workers ?

1. #btaining E*patriates Emplo%ment Plan (RP'2!)

Investor must possess an E>patriates Employment Plan or *PT$' if they planned to employ foreign wor,ers to operate their business activity! 'n *PT$' is valid for a ma>imum of 0 years and it is renewable!

Procedure )etail #btaining E*patriates Emplo%ment Plan (RP'2!) Procedure 'pplication to obtain *PT$' is submitted by Foreign or 4omestic Investment Enterprise (P%'?P%4.) to the 4irector for Foreign +or,ers Employment Control (4itIen P/T$')( 4irectorate Beneral for %anpower 4evelopment( %inistry of %anpower; through the service counter available in P/T$' 4irectorate or through the Integrated )ervice @ffice in #$P%! E>pired *PT$' may be renewed at the followings: G P/T$' 4irectorate for cross provincial investment; G Provincial %anpower 'gency in $epulauan *iau when the investment is ta,en place in $epulauan *iau region! *e"uirement 7! 'pplication etter; /! Completed forms of *PT$'; 5! #usiness icense issued by competent authorities; =! Aalidated and approved copy of legal entity<s memorandum of association; 0! #usiness entity<s domicile certificate issued by local government; 6! Company @rganizational )tructure; 3! etter of 'ppointment of 4omestic +or,er (T$I) to assist the E>patriate?Foreign +or,er (T$'); C! Aalid copy of employment report certificate; 8! *ecommendation on e>patriate<s position within the organization! Time 5 wor, days Related Regulations G aw .o! 75 1 /225 G %inistry of %anpower and Transmigration *egulation .o! 2/?%en?III? /22C

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Fee Free of charge

". Recommendation o& 'emporar% Resident+s Certi&icate 2I'!S/(I'!S (Re7omendasi '!181)

$IT') (T'127) recommendation is granted to any investor employing e>patriates! It provides immigration process accessibilities for e>patriates to wor, in the business of investment in Indonesia! $IT') recommendation is valid for all foreign wor,ers employed!

Procedure )etail #btaining a 2I'!S ('! 81) Recommendation Procedure G 'pplication for $IT') *ecommendation is submitted by investor for any e>patriates employed( and addressed to the 4irector for Foreign +or,ers Employment Control (4itIen P/T$')( 4irectorate Beneral for %anpower 4evelopment( %inistry of %anpower; through the service counter available in P/T$' 4irectorate or through the Integrated )ervice @ffice in #$P%! *e"uirement 7! 'pplication etter; /! Completed T' 27 forms; 5! Copy of *PT$' 'uthorization; =! Copy of passport of E>patriate to be employed; 0! *esume of E>patriate to be employed; 6! Copy of diploma and or certificates and record of service of E>patriate to be employed; 3! etter of 'ppointment of 4omestic +or,er (T$I) to assist the E>patriate?Foreign +or,er (T$'); C! @ne =>6 color photo! Time Fee 7 wor, days Free of charge Related Regulations G aw .o! 75 1 /225 G %inistry of %anpower and Transmigration *egulation .o! 2/?%en?III? /22C

4. Foreign -or7er Emplo%ment Permit (I '!)

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E>patriates is re"uired to hold a valid Foreign +or,er Employment Permit (I%T') employed by any foreign or domestic investment enterprise (P%'?P%4.) in its business activity in Indonesia! I%T' is valid for a ma>imum of one year and it is renewable!

Procedure )etail #btaining Foreign -or7er Emplo%ment Permit tenaga 2er9a !sing (I '!) Procedure G 'pplication for a Foreign +or,er Employment Permit (I%T') is submitted by investor( for all foreign wor,er employed in its operation and addressed to the 4irector for Foreign +or,ers Employment Control (4itIen P/T$')( 4irectorate Beneral for %anpower 4evelopment( %inistry of %anpower; through the service counter available in P/T$' 4irectorate or through the Integrated )ervice @ffice in #$P%! G I%T' may be renewed at the followings: G P/T$' 4irectorate( for cross provincial investment; G Provincial %anpower 'gency in $epulauan *iau for cross provincial investment in $epulauan *iau area; G Provincial %anpower 'gency in the *egency ($abupaten) of #intan( for local investment in #intan area! *e"uirement 7! 'pplication etter; /! Copy of +or, Contract 1 4raft; 5! Copy of receipt of E>patriate employment compensation payment issued by a #an, purposely designated by the %inistry; =! Copy of insurance policy; 0! Copy passport of e>patriate to be employed; 6! Copy of Aisa 'pproval etter; 3! Two =>6 color photos! Time Fee 5 wor, days G Free of Charge for I%T' initial or e>tension processing; G D)J 722 per E>patriate on monthly basis for E>patriate employment compensation payment!

Related Regulations G aw .o! 75 /225 G %inistry of %anpower and Transmigration *egulation .o! 70?%en?III? /226 G %inistry of %anpower and Transmigration *egulation .o! 2/?%en?III? /22C G %inisterial 4ecree .o! //5 1 /225

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Step :; #btaining Investment Facilit%

The Indonesian &overnment has the policy concernin" the "rantin" o iscal acility to investment activity conducted in Indonesia that the business area is able obtain iscal acility. 'iscal 'acility includes : () 'acility o import duty on machine import *) 'acility o import duty on "oods and materials import +) ,u""estion or obtainin" Income Ta- .PPh) 'acility or a corporation. 'or obtainin" this iscal acility# the investor should have a Principle License issued by B/P0 obtained at the operational permit arran"ement step. Is Your Business Type Eligible To btain Facilities ?

Step :. #btaining Investment Facilit%

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In order to get fiscal facility( investor must possess Investment 'pproval in Principle issued by #$P% in operating permit administrative stage!

1. Import Identi&ication ,umber1Producer (!PI1P)

Import Identification .umber1Producer ('PI1P) is a re"uired permit to import e"uipment?machinery and materials for own usage in investment production business that is prohibited for sale! 'PI1P is also re"uired by investor in registration procedure to obtain imported capital goods and raw materials facilities!

Procedure )etail #btaining Import Identi&ication ,umber1Producer !PI1P Procedure Import Identification .umber1Producer ('PI1P) is obtained by submitting an application to #$P% through the Integrated )ervice @ffice (PT)P)! *e"uirement 7! Copy of .otarial Instrument of Enterprise<s %emorandum of 'ssociation; /! Copy of Certificate of Enterprise<s 9ead @ffice 4omicile issued by local sub1district office; 5! =! 0! 6! 3! C! Copy of Investment *egistration; Copy of Investment 'pproval in Principle; Copy #usiness icense issued by #$P%; Copy of Ta>payer I4 .umber (.P+P); Copy of T4P; Copy of *esident<s I4 Card or Passport of member of #oard of 4irector; 8! Copy of I%T'; Relevant Regulation - aw of Investment - Presidential *egulation .o!/3 1 /228 - 9ead of #$P% *egulation .o! 7/ 1 /228 - %inisterial of Trade 4ecree .o! =0?%1 4'B?PE*?8?/228

72! Two 5>= photos with a red bac,ground of each member of #oard of 4irector! Time Fee 0 wor, days Free of Charge

". Customs )eclaration/Permit (SP Pabean)

Customs 4eclaration is granted as a master list of goods?materials imported by investor that is obtaining customs import facility! Customs 4eclaration is only issued for investment business which re"uires specific

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facility! Customs 4eclaration acts as reference to ac"uire e>emptions from import duties and income ta>es! It is valid for a ma>imum of 0 years! Customs 4eclaration consists of the followings: 7! Customs 4eclaration of Capital Boods ()P Pabean #arang %odal) Procedure )etail #btaining Customs )eclaration o& Capital 6oods Procedure Customs 4eclaration on Capital Boods is obtained by submitting an application to 4irectorate for Investment Facility at #$P% and completing all re"uirements! *e"uirement 7! )tamped letter of application( signed by director of the enterprise; /! )tamped authorization letter?power of attorney in case the director is unable to apply directly; 5! =! 0! 6! 3! C! 8! Copy of enterprise<s memorandum of association; Copy of Investment 'pproval in Principle?Permit; Copy of Ta>payer I4 .umber (.P+P); Customs I4 .umber (.I$); Ta>able #usinessman Aerification .umber; Import Identification .umber1Producer ('PI1P); ist of Boods?%achinery and )oftcopy of ist of %achinery (based on #$P% investor module); 72! #rief 4escription of production process for goods manufacturing industry( or description of business activity for service industry; 77! @fficial estimate of production e"uipment capacity re"uired based on production type stated in Investment 'pproval in Principle; 7/! Factory ground plan and machinery?e"uipment layout or building blueprint?detailed drawing; 75! Technical data or e"uipment brochures; 7=! %ost recent periodical report on Investment #usiness 'ctivity ( $P%) if the enterprise has been re"uired to submit report! Time Fee 3 wor, days Relevant Regulation - aw of Investment - Bovernment *egulation .o! 6/ 1 /22C - 9ead of #$P% *egulation .o! 7/ 1 /228 - %inistry of Finance *egulation .o! 736 1 /228

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/! Customs 4eclaration of Boods E %aterials ()P Pabean #arang E #ahan)

Procedure )etail #btaining Customs )eclaration o& 6oods < Procedure aterials Relevant Regulation - aw of Investment - Bovernment *egulation .o! 6/ 1 /22C - 9ead of #$P% *egulation .o! 7/ 1 /228 - %inistry of Finance *egulation .o! 736 1 /228

Customs 4eclaration of Capital Boods is obtained after submitting an application to 4irectorate for Investment Facility at #$P% and completing all re"uirements!

*e"uirement

7!

)tamped letter of application( signed by director of the enterprise;

/!

)tamped authorization letter?power of attorney in case the director is unable to apply directly;

5! =! 0! 6! 3! C! 8!

Copy of enterprise<s memorandum of association; Copy of Investment 'pproval in Principle?Permit; Copy of Ta>payer I4 .umber (.P+P); Customs I4 .umber (.I$); Ta>able #usinessman Aerification .umber; Import Identification .umber1Producer ('PI1P); ist of Boods?%achinery and )oftcopy of ist of %achinery (based on #$P% investor module);

72! #rief 4escription of production process for goods manufacturing industry( or description of business activity for service industry; 77! @fficial estimate of production e"uipment capacity re"uired based on production type stated in Investment 'pproval in Principle; 7/! Factory ground plan and machinery?e"uipment layout or building blueprint?detailed drawing; 75! Technical data or e"uipment brochures; 7=! %ost recent periodical report on Investment #usiness 'ctivity ( $P%) if the enterprise has been re"uired to submit report; 70! Copy of Imported Boods .otification (PI#) for imported e"uipment?machinery approved by

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4irectorate a Beneral of Customs; 76! Copy of 'pproval etter for Facility?Import 4uty E>emptions ()P Pabean) and #usiness icense! Time Fee 3 wor, days

4. Certi&icate o& !dded (alue 'a* E*emption (S2B PP,)

Certificate of 'dded Aalue Ta> E>emption ()$# PP.) is imposed on goods?materials imported by investor! It is included in Import 4uty E>emption ()P Pabean) %aster ist which has been obtained by investor!

Procedure )etail #btaining Certi&icate o& !dded (alue 'a* E*emption (S2B PP,) Procedure @btaining Certificate of 'dded Aalue Ta> E>emption ()$# PP.) is initiated by submitting a letter of application of 'dded Aalue Ta> E>empt in conIunction with Import 4uty E>emption ()P Pabean) to 4irectorate for Investment Facility at #$P%! It is then forwarded to Ta> )ervice @ffice where goods will be removed to get the Certificate of 'dded Aalue Ta> E>emption ()$# PP.) for imported goods! *e"uirement 7! /! 5! =! 0! 6! Time Fee Copy of enterprise<s memorandum of association; Copy of Investment 'pproval in Principle?Permit; Copy of Ta>payer I4 .umber (.P+P); Customs I4 .umber (.I$); Import Identification .umber1Producer ('PI1P); %aster ist of Boods approved by Customs! Relevant Regulation - aw of Investment - Bovernment *egulation .o! 6/ 1 /22C - 9ead of #$P% *egulation .o! 7/ 1 /228 - %inistry of Finance *egulation .o! 736 1 /228

3 wor, days (concur with Customs 4eclaration) Free of Charge

5. Certi&icate o& !pproval o& Income 'a* Facilit% (SP Fasilitas PPh)

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Certificate of 'pproval of Income Ta> Facility ()P Fasilitas PPh) is an approval of income ta> deduction for ta>able goods?materials re"uired for investment business activity! Income ta> deduction facility is bestowed to goods?materials stated in master list submitted by investor! Income ta> is deducted to /(0K from the initial income ta> tariff of 3(0K! There are five (0) categories of income ta> deduction available!

Procedure )etail #btaining Certi&icate o& !pproval o& Income 'a* Facilit% (SP Fasilitas PPh) Procedure 'pplication for Certificate of 'pproval of Income Ta> Facility ()P Fasilitas PPh) may be submitted to 4irectorate for Investment Facility at #$P% and completing all re"uirements! *e"uirement 7! /! 5! =! 0! 6! Time Fee Copy of enterprise<s memorandum of association; Copy of Investment 'pproval in Principle?Permit; Copy of Ta>payer I4 .umber (.P+P); Customs I4 .umber (.I$); Import Identification .umber1Producer ('PI1P); %aster ist of Boods approved by Customs! - aw of Investment - Bovernment *egulation .o! 6/ 1 /22C - 9ead of #$P% *egulation .o! 7/ 1 /228 Relevant Regulation

72 wor, days