Article 11 Foreign capital enterprises are allowed to bring and employ foreign managerial and expert personnel in position, which cannot yet be filled by Indonesian nationals. To meet the requirements of foreign capital enterprise, land may be provided, with the right of construction, the right of exploitation and the right of use in accordance with prevailing regulations. Company tax on profits during a specified period not exceeding five years from the moment the enterprise commences production. Dividen tax on that part of accrued profits paid to shareholders, as long as these profits are earned during a period not exceeding five years from the moment the enterprise commences production. Import duties at the time of entry into Indonesia of fixed assets such as machinery, tools or instruments needed for the operation of said enterprise.
Capitals stamp duties on the issuance of capital originating from foreign investment.
The concessions on taxes and other levies mentioned in Article 15 shall be granted after consideration of the priority on fields of activity as intended by Article 5. Article 17 Execution of provision of Article 15 and 16 shall be stipulated by the Government. Transfer procedure shall be subsequently determined by the Government. Article 20 Transfer constituting capital repatriation can not be permitted as long as the concessions concerning taxes and other levies as mentioned in Article 15 remain in effect. The implementation of this article shall be further regulated by the Government.