that to adjust the procedure for the collection of taxes, including import duties and excise, pursuant to Law No.19/1997 on tax collection by virtue of a distress warrant, it is deemed necessary to amend Decree of the Minister of Finance No.461/KMK.05/1997 in a decree of the minister of finance;
THE DECREE OF THE MINISTFR OF FINANCE CONCERNING THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 461/KMK.05/1996 CONCERNING THE USE OF A CUSTOMS BOND TO GUARANTEE THE PAYMENT OF IMPORT DUTIES, FXCISE, ADMINISTRATIVE FINES AND TAXES IN THE FRAMEWORK OF IMPORT.
To amend a number of provisions in Decree of the Minister of Finance No.461/KMK.05/1997, namely:
1. The provision in Article 8 is amended so that it entirely reads as follows:
"Article 8
In the event that the surety fails to perform his obligations as meant in Article 7 sub-article (3):
a. the Directorate General of Customs and Excise/Bapeksta Keuangan shall be authorized to refuse a new customs bond issued by the surety concerned until his obligations are fulfilled;
b. the Directorate General of Customs and Excise, in this case the customs and excise service (KPBC) shall process the claims by means of subjecting the surety to active collection pursuant to Law No.19/1997;
c. as for the claims in favor of Bapeksta Keuangan, these shall be processed by the head of a regional export facility service in the area where the surety is domiciled in order that a process of active collection pursuant to Law No.19/1997 may be implemented;
d. the active collection as meant in letters b and c above shall be undertaken by a KPBC after the period of time as meant in Article 7 sub-article (3), which starts as from the issuance of the letter warning, is extended by an interval of 7 (Seven) days."
2. To supplement one article between Articles 8 and 9, namely Article 8A, which read as follows:
"Article 8A
If within a period of 21 (twenty one) days as from the issuance of the letter of warning as meant in Article 8 letter d, the surety is yet to settle his obligations, the KPBC shall immediately:
a. issues a distress warrant in the case of claims for import duties, excise, administrative fines and interests in the framework of import pursuant to the provisions in Decree of the Minister of Finance No.147/KMK.04/1998 jo. No.21/KMK.01/1999 and No.234/KMK.05/1996 jo No.22/KMK.01/1999;
b. convey a notification of tax claims in the framework of import to the head of a tax services in the area where the surety is domiciled for further processing pursuant to the prevailing laws."
3. To amend the specimen form for the disbursement of customs bond as meant in Attachment II so that it shall be as meant in Attachment I to this decree.
4. To amend the specimen form for the hater of delegation of the collection of claims for import duties, excise and administrative fines in the framework of import as meant in Attachment III so that it shall be as meant in Attachment II to this decree.
5. To supplement a specimen form for a letter of warning as meant in Attachment III to this decree.
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 June 15, 1999
The Minister of Finance
sgd.
Bambang Subianto