VIENNA CONVENTION

VIENNA CONVENTION ON DIPLOMATIC RELATIONS.

DONE AT VIENNA, ON APRIL 1961

The States Parties to the present Convention,

Recalling that peoples of all nations from ancient times have recognized the status of diplomatic

agents,

Having in mind the purposes and principles of the Charter of the United Nations concerning the

sovereign equality of States, the maintenance of international peace and security, and the

promotion of friendly relations among nations,

Believing that an international convention on diplomatic intercourse, privileges and immunities

would contribute to the development of friendly relations among nations, irrespective of their

differing constitutional and social systems,

Realizing that the purpose of such privileges and immunities is not to benefit individuals but to

ensure the efficient performance of the functions of diplomatic missions as representing States,

Affirming that the rules of customary international law should continue to govern questions not

expressly regulated by the provisions of the present Convention,

Have agreed as follows:

 Article 1 until 22…….

Article 23

1. The sending State and the head of the mission shall be exempt from all national, regional or municipal dues and taxes in respect of the premises of the mission, whether owned or leased, other than such as represent payment for specific services rendered.

2. The exemption from taxation referred to in this Article shall not apply to such dues and taxes payable under the law of the receiving State by persons contracting with the sending State or the head of the mission.

Pasal 23

1.       Negara pengirim dan kepala misi harus dibebaskan dari semua nasional, regional atau iuran kota dan pajak sehubungan dengan tempat misi, baik yang dimiliki atau disewa, selain seperti merupakan pembayaran untuk layanan tertentu yang diberikan.

2.        Pembebasan dari pajak sebagaimana dimaksud dalam Pasal ini tidak berlaku untuk iuran tersebut dan pajak hutang di bawah hukum Negara penerima oleh orang-orang kontrak dengan Negara pengirim atau kepala misi.

  

VIENNA CONVENTION ON CONSULAR RELATIONS

AND OPTIONAL PROTOCOLS

DONE AT VIENNA, ON 24 APRIL 1963

The States Parties to the present Convention,

Recalling that consular relations have been established between peoples since ancient times,

Having in mind the Purposes and Principles of the Charter of the United Nation concerning the

sovereign equality of States, the maintenance of international peace and security, and the

promotion of friendly relations among nations,

Considering that the United Nations Conference on Diplomatic Intercourse and Immunities

adopted the Vienna Convention on Diplomatic Relations which was opened for signature on 18

April 1961,

Believing that an international convention on consular relations, privileges and immunities

would also contribute to the development of friendly relations among nations, irrespective of

their differing constitutional and social systems,

Realizing that the purpose of such privileges and immunities is not to benefit individuals but to

ensure the efficient performance of functions by consular posts on behalf of their respective

States,

Affirming that the rules of customary international law continue to govern matters not expressly

regulated by the provisions of the present Convention,

Have agreed as follows:

Section II. FACILITIES, PRIVILEGES AND IMMUNITIES RELATING TO CAREER

CONSULAR OFFICERS AND OTHER MEMBERS OF A CONSULAR POST

Article 49

Exemption from taxation

1. Consular officers and consular employees and members of their families forming part of their

households shall be exempt from all dues and taxes, personal or real, national, regional or

municipal, except:

(a) indirect taxes of a kind which are normally incorporated in the price of goods or services;

(b) dues or taxes on private immovable property situated in the territory of the receiving State,

subject to the provisions of Article 32;

(c) estate, succession or inheritance duties, and duties on transfers, levied by the receiving State,

subject to the provisions of paragraph (b) of Article 51;

(d) dues and taxes on private income, including capital gains, having its source in the receiving

State and capital taxes relating to investments made in commercial or financial undertakings in

the receiving State;

(e) charges levied for specific services rendered;

(f) registration, court or record fees, mortgage dues and stamp duties, subject to the provisions

of Article 32.

2. Members of the service staff shall be exempt from dues and taxes on the wages which they

receive for their services.

3. Members of the consular post who employ persons whose wages or salaries are not exempt

from income tax in the receiving State shall observe the obligations which the laws and

regulations of that State impose upon employers concerning the levying of income tax.

Pasal 49

Pembebasan dari pajak

1. Konsuler pejabat dan pegawai konsuler dan anggota keluarga mereka membentuk bagian dari mereka rumah tangga harus dibebaskan dari semua iuran dan pajak, pribadi atau nyata, nasional, regional atau kota, kecuali:

a.       pajak tidak langsung dari jenis yang biasanya dimasukkan dalam harga barang atau jasa;

b.      iuran atau pajak atas harta tak gerak pribadi yang berada di wilayah Negara penerima, tunduk pada ketentuan Pasal 32;

c.        real, suksesi atau warisan tugas, dan tugas di transfer, dipungut oleh Negara penerima, tunduk pada ketentuan ayat (b) Pasal 51;

d.       iuran dan pajak atas penghasilan pribadi, termasuk keuntungan modal, memiliki sumber dalam menerima Negara dan modal pajak untuk investasi yang dilakukan dalam usaha komersial atau keuangan Negara penerima;

e.      dikenakan biaya untuk layanan khusus diberikan;

f.        pendaftaran, pengadilan atau catatan biaya, iuran hipotek dan biaya meterai, sesuai dengan ketentuan Pasal 32.

2. Anggota staf pelayanan akan dibebaskan dari iuran dan pajak terhadap upah yang mereka menerima untuk layanan mereka.
3.  Anggota konsuler yang mempekerjakan orang yang upah atau gaji yang tidak dikecualikan dari pajak penghasilan di Negara penerima harus mematuhi kewajiban yang hukum dan peraturan Negara memberlakukan pada majikan tentang pengadaan pajak penghasilan