THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE RATES OF AND THE PROCEDURE FOR SETTLEMENT AND REMITTANCE OF EXPORT TAX.
Hereinafter referred to as:
(1) The basic price (HD) shall be the highest export price which is not subject to export tax.
(2) The export check price (HPE) shall be the price fixed by the Minister of Industry and Trade for the calculation of export tax by applying ad valorem rates on the goods as meant in Attachment I.
(3) The export price (HE) shall be the price fixed by the Minister of Finance at the end of each month of the basis of the average international market price in the last 2 (two) weeks, in the form of the FOB price for the calculation of export tax on the goods as meant in Attachment II.
(1) The goods as contained in column 2 of Attachment I shall be subject to export tax whose amounts/rates are as contained in column 4 of Attachment I.
(2) Crude palm oil (CPO), refined bleached deodorized palm oil (RBD PO), crude olefin and refined bleached deodorized olefin (RBD olefin) shall be subject to export tax whose amounts are calculated according to the rates/methods as contained in column 3 of Attachment II.
(3) The export tax as meant in paragraph (2) shall be imposed if the price of cooking oil on the domestic market is above Rp 1,250.00/kilogram.
(1) The method for calculating export tax shall be as the following:
(2) The export tax on export goads as contained in Attachment I which have no HPE, shall be calculated on the basis of the FOB price mentioned in the notification of export of goods (PEB) or the notification of export of certain goods (PBT).
(1) The export tax as meant in Article 2 shall be due at the at the time of submission of PEB to a foreign exchange bank according to the effective export tax rate, HPE or HE and exchange rate.
(2) The exchange rate as meant in paragraph (1) shall be the rate periodically fixed by the Minister of Finance.
(3) The settlement of export tax by exporters shall be made at the time of submission of PEB to foreign exchange bank and by observing the following provisions:
(4) in the case of any failure to conduct the negotiation as meant in paragraph (3) point c) because of certain deviation from L/C conditions, the settlement of export tax shall be made not later than 30 (thirty) days starting from the date of PEB submission to a foreign exchange bank.
(5) In the case of any delay in the settlement of export tax by exporters as meant in paragraph (3), they shall be subject to the monthly administration fee of 2% (two percent) ox the value of export tax due, with part of a month being calculated as 1 (one) full month.
(6) The SSB as meant in paragraph (3) shall be delivered along with PEB to the relevant foreign exchange bank at the value equal to the amount of export tax due, and be returned at the time of the settlement of export tax.
(7) The relevant foreign exchange bank shall issue an export tax payment from (SSPE, for the payment of export tax according to the specimen in Attachment IV.
(1) On working days and during working hours other than those of foreign exchange banks, the settlement of export tax as meant in Article 2 can be realized at the customs office where customs obligations are to be fulfilled.
(2) In the case of export tax being settled at the customs office, export tax shall be due at the time of PEB registration with the customs office.
(3) Upon PEB registration with the customs office where customs obligation are to be fulfilled, exporters shall deliver SSB at the value equal to the export tax due or pay export cash.
(4) In the case of delivery of SSB, the settlement of export tax shall be made mpt later 30 (thirty) days starting from the date of PEB registration with the customs office where customs obligations are to be fulfilled.
(5) The relevant customs office shall issue a certificate of evidence of payment (STBS) for the settlement of export tax and SSB shall be returned to exporters.
(6) In the case of any delay in the settlement of export tax by exporters as meant in paragraph (4), they shall be subject to the monthly administration fee of 2 % (two percent) of the value of export tax due, with part of a month being calculated as 1 (one) full month.
(1) Exports for which PEB is not required shall be realized by using PEBT.
(2) The export tax as meant in Article 2 shall be due at the time of registration of PEBT as meant in paragraph (1) with the customs office where customs obligations are to be fulfilled.
(3) Upon PEBT registration, exporters shall deliver SSB at the value equal to the export tax due or pay export tax cash.
(4) In the case of delivery of SSB, the settlement of export tax shall be made not later than 30 (thirty) days starting from the date of PEBT registration.
(5) The relevant customs office shall issue a certificate of evidence of payment (STBS) for the settlement of export tax and SSB shall be returned to exporters.
(6) In the case of any delay in the settlement of export tax by exporters as meant in paragraph (4), they shall be subject to the monthly administration fee of 2% (two percent) of the value of export tax due, with part of a month being calculated as 1 (one) full month.
In the case of PEB or PEBT being cancelled by exporters, export tax shall be declared not due and SSB returned to them and they shall be subject to the monthly administration fee of 2%(two percent) of the value of export tax due, with part of a month being calculated as 1 (one) full month.
(1) In the case of the settlement of export tax being made through a foreign exchange bank, export tax and administration fees shall be fully remitted by the relevant foreign exchange bank to the account to the state general treasurer on Fridays and at the end of each month, by using giro notes of Bank Indonesia attaching lists of export tax remittance (DPPE) according to the specimen in Attachment V.
(2) In the case of Fridays and the end of the month falling on holidays, the remittance shall be conducted on the next working days.
(3) Foreign exchange banks shall not impose any fee on export tax remitted to the account of the state general treasurer.
Export tax settled through the customs office shall be remitted by the customs office where customs obligations are to be fulfilled, on the next working day through foreign exchange banks in favor of the account of the state general treasurer at Bank Indonesia by using SSPE.
(1) In the case of any deficiency in export tax settlement owing to errors in applying tariffs, exchange rates, check prices and in calculation or other reasons, exporters shall pay the shortage to the relevant foreign exchange bank or customs office in favor of the account of the state general treasurer at Bank Indonesia.
(2) The collection of the shortage of export tax settled through a foreign exchange bank shall be done by the Directorate General of Financial institutes while the collection of the shortage of export tax settled through the customs office shall be done by the Directorate General of Customs and Excise.
(3) In the case of any excess in export tax payment, applications for restitution can be submitted to the Agency for Export Facilities Service and Financial Data Processing (Bapeksta-Finance).
At the end of each month foreign exchange banks shall report the payment and remittance of export tax to the Directorate General of Financial Institutes according to the method and model already stipulated, as shown in the specimen in Attachment VI.
With the enforcement of this decree, the following decrees shall be declared null and void:
This decree shall come into force 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
Dated : December 2, 1996
THE MINISTER OF FINANCE
sgd.
MAR'IE MUHAMMAD