INSTRUCTION OF THE MINISTER OF FINANCE
No.1/MK.01/1996

ON
SPECIAL SERVICE FOR CERTAIN EXPORTERS

THE MINISTER OF FINANCE,

Considering:

• a. that with a view to promoting export growth, it is deemed necessary to provide special speedy service in customs and taxation fields for export activities conducted by certain exporters;
• b. that for the purpose as meant above, it is necessary to issue an instruction of the Minister of Finance concerning special service for certain exporters.

In view of:

The Joint Decree of the Minister of Industry and Trade, the Minister of Finance and the Governor of Bank Indonesia No.128/MPP/KEP/6/1996, No.377/KMK.Ol/1996 and No.29/4/KEP/GI3I on special service for certain exporters.

INSTRUCTS:

• 1. the Director General of Taxation;
• 2. the Director General of Customs and Excise;
• 3. the Head of BAPEKSTA-Finance (Agency for Export Facilities Service and Financial Data. Processing);

To carry out the following measures:

FIRST:

To take necessary actions in the effort to achieve the target of export increase, by providing special speedy service for export activities undertaken by companies exporting textile and textile products, leather products, footwear, electronics, and wood finished products (furniture and furniture components, doors, frames, floor tiles and walls of wood) which have been determined by the Minister of Industry and Trade.

SECOND:

To grant special treatment/service in customs and taxation fields to exporter companies as meant in the First dictum, as the following:

• a. speedy service shall be provided for the restitution of value added ~ax an the purchase of basic/auxiliary materials, components, machinery from domestic sources through the mechanism of the Directorate General of Taxation or BAPEKSTA-Finance, so that it can be settled within not more than 10 (ten) working days;
• b. in the case of the need for customs post audit service regarding the truth of account books, records, correspondence and quantities of goods in connection with imports and exports, it shall be provided within not more than 1 (one) year after export realization; and
• c. other kinds of service where necessary shall be provided in order to ensure the smooth flow of exports of the said goods.

THIRD:

To give answers within not more than 3 (three) days to requests for information from officials of the Ministry of Industry and Trade within the framework of selecting applications or reviewing certain exporter companies with special service in customs and taxation fields, so as to ascertain that the relevant companies:

• a. have possessed taxpayer code numbers;
• b. are compliant taxpayers, never delaying tax payments and always submitting tax returns regularly in the last 2 (two) successive years;
• c. have never violated customs rules with financial losses being inflicted on the state (among_ others, never exporting fictitiously nor committing other negative acts in the customs field).

FOURTH:

To monitor and control continuously the provision of service facilities in customs and taxation fields as stipulated in this instruction.

This instruction of the Minister of Finance shall come into force as from the date of issuance.

Issued in Jakarta.
On June 4,1996

MINISTER OF FINANCE,
sgd.
MAR'IE MUHAMMAD.