that to adjust the procedure for tax collection, including the collection of import duties and excise, to Law No.19/1997 on tax collection with a distress warrant, it is deemed necessary to amend Decree of the Minister of Finance No.234/KMK.05/1996 in a decree of the Minister of Finance.
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO DECREE OF THE MNISTER OF FINANCE NO.234/KMK.04/1998 ON THE PROCEDURE FOR THE COLLECTION OF CLAIMS FOR IMPORT DUTIES, EXCISE, ADMINISTRATIVE FINES, INTERESTS AND TAXES IN THE FRAMEWORK OF IMPORT
To amend a number of provisions in Decree of the Minister of Finance No.234/KMK.05/1996, namely:
1. The provision in Article 5 shall be entirely amended so that it shall read as follows:
"Article 5
(1) If after the passage of a period of 30 (thirty) days as meant in Article 2 and another 7 (seven) days, the Importer transporter, operator of a temporary container yard, the operator of a bonded container yard or a company attending to the settlement of customs-related services has not settled his/its obligations, the head of a customs and excise service office shall immediately issue a letter of warning as shown in specimen form in Attachment II.
(2) If within s period 21 (twenty one) days as from the issuance of the letter of warning as meant in sub-article (1) the party owning has not settled his/its obligations, the head of the customs and excise service office shall immediately:
a. issue a distress warrant for the collection of this claims for the duties, excise and/or administrative lines and/or interests to domiciled importers, transporters, operator of temporary container yards, operators bonded container yard or companies attending to the settlement of customs- related service;
b. to convey a letter of notification on the claims for taxes in the framework of import in the form of the value added tax, the sales tax on luxury goods and the income tax Article 22 to the head of a tax service (KPP) in the area where the importer, the transporter, "he operator of a temporary container yard, the operator of a bonded container yard or the company attending to the settlement of customs-related services is domiciled, in conformity with Attachment III in order to be processed further pursuant to the prevailing tax laws."
2. The provision in Article 6 and Attachment IV shall be abolished.
3. The provision in Article 10 shall be entirely amended so that it shall read as follows:
"Article 10
A guideline for the technical implementation of this decree shall 6e further regulated by the Director General of Customs and Excise an the Director General of Taxation, either jointly or separately in accordance with their respective area of duties."
4. The term "Customs Office" shall be read as "The Customs and Excise Service Office."
5. To amend the specimen form of the letter of warning as meant in Attachment II so that it shall be as meant in Attachment I to this decree.
6. To supplement an attachment in the form of a specimen form of a distress warrant as meant in Attachment II to this decree.
7. To supplement an attachment in the form of a specimen form of an official report on the notification of the distress warrant as meant in Attachment III to this decree.
With the enforcement of this decree, as regards the letter of warning already issued and mentioning a period of 14 (fourteen) days, a distress warrant shall be issued 7 (seven) days after the letter of warning has become due.
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 January 22, 1999
THE MINISTER OF FINANCE
sgd.
Bambang Subianto