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DECREE OF MINISTER OF FINANCE
Number : 5/KMK.01/1993

ON
THE DESIGNATION OF BANKS
AS BANK PERCEPTION OF DEPOSIT
IN THE FRAMEWORK OF STATE REVENUE MANAGEMENT

THE MINISTER OF FINANCE,

Considering :

• a. that state revenue in the form of tax and non-tax revenue constitute financial sources of development which must be safeguarded;
• b. that banks as institutions receiving tax and non-tax payments are very decisive in the smooth-running of the paying-in of state revenue to the State Treasury;
• c. that in conjunction with the above matters, it is necessary to provide for the procedure for the appointment of banks as Perception Banks and to lay down administrative sanctions regarding any lateness in the transfer of state revenue to the State Treasury in a Decree of the Minister of Finance.

Referring to :

• 1. The Dutch Indies Tariffs Laws of 1873 No.35 as has been amended and added;
• 2. Customs Ordinance of 1931 as has been amended and added;
• 3. The Dutch Indies Treasury Law of 1925 as has been amended and added, the latest being with Law No.9/1968 (Statute Book No.53/1968 );
• 4. Law No.6/1983 on Stipulations and Procedures of Taxation (Statute Book No.49/1983, Supplement to Statute Book No.3262 );
• 5. Law No.7/1983 on Income Tax ( Statute Book No.50/1983, Supplement to Statute Book No.3263) as has been amended by Law No.7/1991 on Income Tax (Statute Book No.83/1991, Supplement to Statute Book No.3459);
• 6. Law No.8/1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (Statute Book No.51/1983, Supplement to Statute Book No.3264);
• 7. Law No.12/1985 on Land and Buildings Tax (Statute Book No.68);
• 8. Government Regulation No.6/1969 on Levies on Imports (Statute Book No.7/1969) as has been amended and added, the latest being by Government Regulation No.26/1988 on Amendment to Government Regulation No.6/1969 on Levies on Imports as has been several times amended, the Latest Being By Government Regulation No.35/1977 (Statute Book No.50/1988, Supplement to Statute Book No.3384);
• 9. Government Regulation No.22/1985 on the Implementation of Law on Value Added Tax of 1984 (Statute Book No.28/1985, Supplement to Statute Book No.3287) as has been several times amended, the latest being by Government Regulation No.76/1991 ( Statute Book No.98/1991, Supplement to Statute Book No.3464);
• 10. Government Regulation No.42/1985 on the Implementation of Law on Income Tax of 1984 (Statute Book No.63/1985; Supplement to Statute Book No.3309);
• 11. Government Regulation No.47/1986 on Import Surcharges on Imported Goods (Statute Book No.69/1986) ;
• 12. Peraturan Pemerintah Nomor 28 Tahun 1988 tentang Pengenaan Pajak Pertambahan Nilai Atas Penyerahan Barang Kena Pajak yang Dilakukan Oleh Pedagang Besar dan Penyerahan Jasa Kena Pajak Disamping Jasa yang Dilakukan Oleh Pemborong (Lembaran Negara Tahun 1991 Nomor 54, Tambahan Lembaran Nomor 3385);
• 13. Peraturan Pemerintah Nomor 75 Tahun 1991 Tentang Pengenaan Pajak Pertambahan Nilai Atas Penyerahan Barang Kena Pajak Yang Dilakukan Oleh Pedagang Eceran Besar (Lembaran Negara Tahun 1991 Nomor 97, Tambahan Lembaran Negara Nomor 3463);
• 14. Keputusan Presiden RI Nomor 29 Tahun 1984 tentang Pelaksanaan Anggaran Pendapatan Belanja Negara;
• 15. Keputusan Menteri Keuangan Nomor : 948/KMK.04/1983 tentang Tatacara Pembayaran, Penyetoran dan Pelaporan Pajak;
• 16. Keputusan Menteri Keuangan Nomor : 538/KMK.04/1990 tentang Pemungutan Dan Atau Penyetoran Pajak Pertambahan Nilai, Pajak Penjualan Atas Barang Mewah Dan Pajak Penghasilan Pasal 22 Dalam Rangka Impor;

DECIDES:

To Stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON THE APPOINTMENT OF BANKS AS PERCEPTION BANKS IN THE FRAMEWORK OF MANAGING THE PAYING-IN OF STATE REVENUE.

Article 1

Referred to in this Decree of the Minister of Finance as:

Perception Bank is a bank designated by the Minister of Finance to accept the deposit of state revenue rather than import, which includes tax revenue, domestic tax and non-tax revenues;

Article 2

To be able to be appointed as Perception Banks/Perception Foreign-Exchange Banks,banks must fulfill the following requirements:

• a. having the status of Commercial Banks;
• b. fulfilling the criteria of the level of soundness for the last 12 (twelve) months and categorized at least as being quite sound;
• c. supported by proper equipment;
• d. prepared to fulfill the prevailing stipulations;
• e. prepared to be checked as to the implementation of the management of the paying-in of state revenue received.

(2) The appointment as Perception Banks/Perception Foreign-Exchange Banks shall be stipulated by the Minister of Finance and shall apply to both the head offices and all the branch offices of the banks concerned;

Article 3

(1) To be able to be appointed as Perception Banks/Perception Foreign-Exchange Banks, the Boards of Directors of the banks concerned must submit a letter of application to the Minister of Finance through the Director General of Budgetary Affairs with a copy submitted to the Board of Directors of Bank Indonesia.

(2) The letter of application as referred to in sub-article (1) is submitted by attaching the documents as referred to in Article 2 sub-article (1).

(3) Approval or rejection of the application for appointment as Perception Banks/Perception Foreign-Exchange Banks must be stipulated at the latest within a period of thirty days from the time the letter of application and other documents as referred to in sub-articles (1) and (2) are received.

Article 4

(1) The appointed Perception Banks/Perception Foreign-Exchange Banks are obligated to transfer the paying-in of state revenue to the Sole Bank/Operational Bank I once in 3 (three) days and at the end of the month with the exception of the paying-in of state revenue at the end of a fiscal year.

(2) The transfer of state revenue at the end of a fiscal year shall be stipulated by the Director General of Budgetary Affairs.

(3) In the event of the period referred to in sub-article (1) falls on a public holiday, the time for the transfer shall be the next working day.

(4) Perception Banks/Perception Foreign-Exchange Banks which are late in transferring or which fail to transfer the paying-in of state receipt up to the stipulated time limit, shall be subjected to an administrative sanction in the form of an interest fine as much as 3% (three percents) a month of the amount of the paying-in of state revenue which should have been transferred.

(5) The procedure for receiving, managing, reporting the paying-in of state revenue and for effecting a sanction shall be further stipulated by the Director General of Budgetary Affairs, the Director General of Customs and Excise, the Director General of Taxation and the Board of Directors of Bank Indonesia.

Article 5

(1) Perception Banks/Perception Foreign-Exchange Banks are obligated to fulfill the stipulation on the paying-in of state revenue as meant in Article 4.

(2) In the event of Perception Banks/Perception Foreign-Exchange Banks violating the stipulation as meant in sub-article (1) the Minister of Finance through the Director General of Budgetary Affairs shall issue a warning in accordance with the type and level of error committed.

(3) If the warning as meant in sub-article (2) has been given 3 (three) times and has never been heeded, the Minister of Finance can revoke the appointment of the banks as Perception Banks/Perception Foreign-Exchange Banks.

Article 6

Perception Banks/Perception Foreign-Exchange Banks are prohibited to co-operate with

(1) banks which are not appointed/stipulated as Perception Banks/Perception Foreign-Exchange Banks or with the post and giro office in the framework of managing the paying-in of state revenue.

(2) Any violation of the stipulation as referred to in sub-article (1) may result in the revocation of the appointment of Perception Banks/Perception Foreign-Exchange Banks without the warning as referred to in Article 5 sub-article (2).

Article 7

The supervision over Perception Banks/Perception Foreign-Exchange Banks in the framework of managing the paying-in of state revenue shall be undertaken by the Directorate General of Budgetary Affairs and Bank Indonesia, pursuant to their respective fields of authority.

Article 8

The banks already functioning as Perception Banks/Perception Foreign-Exchange Banks at the time this decree begins to take effect, shall automatically remain to have the status of Perception Banks/Foreign-Exchange Perception Banks without their having to submit the application as referred to in Article 3 sub-article (1) for appointment as Perception Banks/Perception Foreign-Exchange Banks.

Article 9

Especially to receive the paying-in of state revenue from Land and Buildings Tax, there shall be a separate Decree of the Minister of Finance to this effect.

Pasal 10

(1) With the enforcement of this Decree, the Decree of the Minister of Finance No.338/KMK.01/1985 as improved by the Decree of the Minister of Finance No.323/KMK.01/1989 and the Decree of the Minister of Finance No.346/KMK.01/1985 as improved by the Decree of the Minister of Finance No.324/KMK.01/1989 shall be declared null and void.

(2) In certain regions, despite the enforcement of this Decree, the former stipulations as referred to in sub-article (1) shall remain valid until this Decree is enforced in those regions by the Director General of the Budgetary Affairs.

Article 11

This Decree shall take effect as from April 1, 1993. For public cognizance, this Decree shall be promulgated by publishing it in the State Gazette of the Republic of Indonesia.

Stipulated in : JAKARTA
Dated : January 5, 1993
THE MINISTER OF FINANCE
sgd
J.B. SUMARLIN