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.585/KMK.05/1 996 in a decree of the minister of finance;
THE DECREE OF THE MINISTER OF FINANCE CONCERNING THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 585/KMK.05/1996 CONCERNING THE USE OF A CUSTOMS BOND TO GUARANTEE THE PAYMENT OF IMPORT DUTIES, EXCISE, ADMINISTRATIVE FINES AND TAXES IN THE FRAMEWORK OF IMPORT.
To amend a number of provisions in Decree of the Minister of Finance No.585/KMK.05/1996, namely:
1. The provision in Article 8 sub-article (1) is amended so that it entirely reads as follows:
"(1) In the event that the party guaranteed has not fulfilled/fails to fulfill his liabilities within a period of 30 (thirty) days prior to the maturity date of the customs bond, or the deadline set for the postponement has been exceeded, the Directorate General of Customs and Excise, in this case the customs and excise service (KPBC), shall be obligated to issue a letter of request for the disbursement of the customs bond to the bank issuing the bond so that the customs bond shall disburse the customs bond by crediting it into the account of the Directorate General of Customs and Excise, in this case the said KPBC, at the latest 7 (seven) days after the maturity date of the said customs bond."
2. The provision in Article 9 is amended so that it entirely reads as follows:
"Article 9
In the event that the bank issuing a customs bond fails to fulfill its obligation pursuant to the provision as meant in Article 8 sub-article (1):
a. the Directorate General of Customs and Excise, in this case the KPBC, shall be authorized to reject a new customs bond, issued by the office of the sad bank until the obligation is fulfilled;
b. the Directorate General of Customs and Excise, in this case the KPBC, shall process the claims by means of subjecting the guaranteeing bank to active collection pursuant to Law No.19/1997;
c. the active collection as meant in letter b above shall be undertaken by the KPBC, staring with the issuance of a letter of warning;
d. If within a period of 21 (twenty-one) days after the issuance of the letter of warning as meant in letter c above, the guaranteeing bank is yet to fulfill its obligation, the KPBC shall immediately:
1. issue a distress warrant for the claims of import duties, excise, administrative finds and interests in the framework of import pursuant to the provision in Decree of the Minister of Finance No.147/KMK.04/1998 jo. No.21 /KMK.0111 999 and No.234/KMK.05/1996 jo No.22/KMK.01 /1999;
2. convey a letter of notification tax claims in the framework of import. using the form as in the specimen given in Attachment IV to Decree of the Minister of Finance No.585/KMK.05/1996 to the tax service (KPP) in the area of domicile of the bank in order to be further processed pursuant to the prevailing laws."
3. amend the specimen form for disbursement of a customs bond as meant in Attachment II into what is meant in Attachment I to this decree.
4. revoke the specimen form for the letter of delegation of the collection of claims for import duties, excise and administrative fines in the framework of import as meant in Attachment III.
5. supplement an attachment in the form of a specimen form for a letter of warning as meant in Attachment II 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