REGULATION OF MINISTER OF FINANCE
No.234/KMK.05/1996

ON
THE PROCEDURE FOR THE COLLECTION OF RECEIVABLES
IN THE FORM OF IMPORT DUTIES, EXCISE, ADMINISTRATIVE FINES, INTERESTS AND TAXES
IN THE CONTEXT OF IMPORT

THE MINISTER OF FINANCE,

Considering :

that with the enforcement of Law No.10/1995 on Customs Affairs, it is deemed necessary to regulate the procedure for the collection of receivables in the form of import duties, excise, administrative fines, interests and taxes in the context of import in a Decree of the Minister of Finance.

In view of :

• 1. The Dutch Indies Commercial Law (Statute Book of 1925 No.448, as already amended and supplemented, the latest by Law No.9/1968 (Statute Book of 1968 No.53);
• 2. Law No.6/1983 on general provisions and procedure for taxation (Statute Book of 1983 No.49, Supplement to Statute Book of 1983 No.3262), as already amended and supplemented, the latest by Law No.9/1994 (Statute Book of 1994 No.59, Supplement to Statute Book No.3566);
• 3. Law No.7/1983 on the income tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263), as already amended and supplemented, the latest by Law No.10/1994 (Statute Book of 1994 No.61, Supplement to Statute Book No.3568);
• 4. Law No.8/1983, as alreadt amended and supplemented, the lates by Law No.11/1994
• 5. Law No.10/1995 on customs affairs (Statute Book No.75/1995, Supplement to Statute Book No.3612);
• 6. Law No.11/1995 on excise (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
• 7. Decree of the Minister of Finance No.271 /MK/7/4/1971 on the requirements and procedure for the handing over of state receivables already declared as backlogs to the Committee in charge of State Receivables;
• 8. Decree of the Minister of Finance No.5/KMK.01/1993 on the appointment of banks as perception banks in the framework of state's receipt deposit management;
• 9. Decree of the Minister of Finance No.293/KMK.09/1993 on the settlement of state receivables.

DECIDES :

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE PROCEDURE FOR THE COLLECTION OF RECEIVABLES IN THE FORM OF IMPORT DUTIES, EXCISE, ADMINISTRATIVE FINES, INTERESTS AND TAXES IN THE CONTEXT OF IMPORT.

Article 1

(1) The Head of a Customs Office shall undertake the collection of receivables in the form of import duties, excise, administrative fines, interests and taxes in the context of import which have not been paid or which have been underpaid by an importer, a transporter, a businessmen managing a Temporary Stockpiling Site, a businessman managing a Bonded Stockpiling Site or a businessman providing customs settlement services.

(2) The collection of the receivables as meant in sub-article (1) shall be conducted by means of a Letter of Notification on the underpayment of Import Duties, Excise, Administrative Fines, Interests and Taxes in the context of import (SPKPBM) in accordance with the sample form in Attachment I.

(3) The issuance of SPKPBM forms as meant in sub-article (2) shall be undertaken by:

• a. The Head of a Customs Office where customs obligations must be fulfilled in the event of receivable collection constituting the result of the implementation of import document verification or being caused by outstanding administrative fines not resulting from the short-payment of import duties.
• b. The Head of a Customs Office controlling importers, transporters, businessmen managing Temporary Stockpiling Sites, businessmen managing Bonded Stockpiling Sites or businessmen providing customs settlement services concerned in the event of the collection of receivables constituting the outcome of customs audit implementation.

(4) In the calculation of receivable collection as meant in sub-article (1) sums shall be rounded off into a full rupiah.

Article 2

Within 30 (thirty) days as from the issuance of SPKPBM as meant in Article 1 sub-article (2), the party owing shall be obligated to pay up his debts and notify the settlement of his debt to the Head of the Customs Office issuing the SPKPBM.

Article 3

Importers, transporters, businessmen managing Temporary Stockpiling Sites, businessmen managing Bonded Stockpiling Sites or businessmen providing customs settlement services may file an objection to the issuance of SPKPBM as meant in Article 1 to the Director General of Customs and Excise.

Article 4

Importers, transporters, businessmen managing Temporary Stockpiling Sites, businessmen managing Bonded Stockpiling Sites or businessmen providing customs settlement services may file an appeal to an appeal institution.

Article 5

(1) If after a passage of 30 (thirty) days as meant in Article 2, the importers, tansporters, businessmen managing Temporary Stockpiling Sites, businessmen managing Bonded stockpiling Sites or businessmen providing customs settlement services still have not fulfilled their obligations, the Head of the Customs Office shall immediately issue a Letter of Warning in accordance with the sample form in Attachment II.

(2) If within the time limit of 14 (fourteen) days as from the date of the issuance of the Letter of Warning as meant in sub-article (1), the parties owing still have not Milled their obligations, the Head of the Customs Office shall immediately convey:

• a. A Letter for the Handing Over of the Collection of Receivables in the form of Import Duties and/or Administrative Fines and/or Interests to the Head of the Office for the Settlement of State Receivables Services (KP3N) in the area of domicile of the importers, transporters, businessmen managing Temporary Stockpiling Sites, businessmen managing Bonded Stockpiling Sites or businessmen providing customs settlement services in accordance with the sample form in Attachment III for further processing pursuant to the prevailing laws.
• b. The Letter of Notification on Tax Receivables in the context of import to the Head of the Tax Service Office (KPP) in the area of domicile of the importers, transporters, businessmen managing Temporary Stockpiling Sites, businessmen managing Bonded Stockpiling Sites or businessmen providing customs settlement services in accordance with the sample form in Attachment IV for further processing pursuant to the prevailing laws on taxation.

Article 6

The Head of KP3N as meant in Article 5 sub-article (2) letter a shall convey a report on the implementation and the development of the settlement of the said receivable collection to the Head of the Customs Office handing over the said receivable collection at the latest 1 (one) month after the settlement phase has been completed.

Article 7

(1) The settlement of the debts as meant in Article 2 shall be made through Perception Foreign Exchange Banks using:

• a. Customs and Excise Deposit Form (SSBC) as far as debts in the form of import duties, excise, administrative fines and interests are concerned.
• b. Tax Deposit Form (SSP) as far as debts in the form of value added tax, sales tax on luxury goods and income tax of Article 22 in the context of import are concerned.

(2) Debt settlement can also be made through Customs Offices, which shall issue deposit evidence.

Article 8

In the event of the collection of receivables in the form of import duties and/or administrative fines not being settled until the expiry date of SPKPBM, the receivables in the form of import duties and/or administrative fines shall be subject to an interest of 2% (two percents) a month, calculated as from the expiry date of SPKPBM until the date of payment, part of a month being calculated as one full month for a maximum of 24 (twenty-four) months.

Article 9

If income tax of Article 22 in the context of import happens to be found to be unpaid or underpaid after one calendar year has passed, the Head of a Customs Office shall submit the data of the said unpaid or underpaid income tax of Article 22 to the Head of KPP in the area of domicile of the party owing, for processing pursuant to the prevailing laws on taxation.

Article 10

A guideline for technical enforcement of this decree shall be further regulated by the Director General of Customs and Excise, the Director General of Taxation and the Head of the Agency for the State Receivership and Auction, either jointly or separately, in accordance with their respective areas of duties.

Article 11

With the enforcement of this decree, the Decree of the Minister of Finance No.1147/KMK.01 /1992 shall be declared null and void.

Article 12

This decree shall take effect as from the date of stipulation.

For public cognizance, this decree shall be announced by publishing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On April 1, 1996

THE MINISTER OF FINANCE
sgd.
MAR'IE MUHAMMAD