DECREE OF THE MINISTER OF FINANCE
No.94/KMK.05/2000
ON
AMENDMENT TO THE DECREE OF THE MINISTER OF FINANCE NO.291/KMK.05/1997 ON BONDED ZONES AS ALREADY AMENDED SEVERAL TIMES THE LATEST BY THE DECREE OF THE MINISTER OF FINANCE NO.349/KMK.01/1999
THE MINISTER OF FINANCE,
Considering :
that in the framework of treatment of the Batam Island and surrounding islands as Bonded Zones according to Government Regulation No.33/1996 as already amended the latest by Government Regulation No.43/1997, it is deemed necessary to amend the Decree of the Minister of Finance No.291/KMK.05/1997 on bonded zones as already amended several times the latest by the Decree of the Minister of Finance No.349/KMK.01/1999 by issuing a decree of the Minister of Finance;
In view of :
- 1. Law No.6/1983 on taxation general provisions and procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3632) as already amended the latest by Law No.9/1994 (Statute Book of 1994 No.59, Supplement to Statute Book No.3566);
- 2. Law No.7/1983 on income tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as already amended several times the latest by Law No.10/1994 (Statute Book of 1994 No.60, Supplement to Statute Book No.3567);
- 3. Law No.8/1983 on value added tax (Statute Book of 1983 No.51 , Supplement to Statute Book No.3264) as already amended several times the latest by Law No.11/1994 (Statute Book of 1994 No.61, Supplement to Statute Book No.3568);
- 4. Law No.10/1995 on customs affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
- 5. Law No.11/1995 on excise affairs (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
- 6. Government Regulation No.50/1994 on the implementation of Law No.8/1983 concerning Value Added Tax on goods and services and sales tax on luxury goods as already amended by Law No.11/1994 (Statute Book of 1994 No.79, Supplement to Statute Book No.3581) as already amended several times the latest by Government Regulation No.59/1999 (Statute Book of 1999 No.113);
- 7. Government Regulation No.33/1996 on bonded collection places (Statute Book of 1996 No.50, Supplement to Statute Book No.3638) as already amended by Government Regulation No.43/1997 (Statute Book of 1997 No.90, Supplement to Statute Book No.3717);
- 8. Presidential Decree No.355/M/1999;
- 9. Decree of the Minister of Finance No.488/KMK.05/1996 on customs procedures in the field of export as already amended the latest by the Decree of the Minister of Finance No.501/KMK.01/1998;
- 10. Decree of the Minister of Finance No.25/KMK.05/1997 on customs procedures in the field of import;
DECIDES :
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON THE AMENDMENT TO THE DECREE OF THE MINISTER OF FINANCE No.291/KMK.05/1997 CONCERNING BONDED ZONES AS ALREADY AMENDED SEVERAL TIMES THE LATEST BY THE DECREE OF THE MINISTER OF FINANCE No.349/KMK.01/1999.
Article 1
To abolish Article 27 of the Decree of the Minister of Finance No.291/KMK.05/1997 as already amended several times the latest by the Decree of the Minister of Finance No.349/KMK.01/1999.
Article 2
This decree shall come into force as from April 1, 2000.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 31, 2000
THE MINISTER OF FINANCE
sgd.
BAMBANG SUDIBYO