DECREE OF THE MINISTER OF FINANCE
No.210/KMK.03/2002
ON
THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO.5/KMK.01/1993 ON THE APPOINTMENT OF BANKS AS PERCEPTION BANKS IN THE FRAMEWORK OF MANAGEMENT OF REMITTED STATE REVENUES
THE MINISTER OF FINANCE,
Considering :
- a. that state revenues in the form of taxes and non taxes constitute a source of development funds, which needs to be safeguarded;
- b. that places of remittance of state revenues as recipient of tax and non-tax remittance are really decisive in ensuring the smooth remittance of state revenues to the state treasury;
- c. that information technology advancement can further increase the accuracy and smoothness of information on remittance of state revenues so as to be meaningful for supervision over remittance compliance and administrative compliance of places of remittance of state revenues;
- d. that based on the considerations in letters a, b and c, it is necessary to stipulate a decree of the Minister of Finance on the appointment of banks as perception banks in the framework of management of remitted state revenues;
In view of :
- 1. The Indonesian Treasury Law (Statute Book of 1925 No.448) as already amended several times and the latest by Law No.9/1968 (Statute Book of 1968 No.53, Supplement to Statute Book No.2860);
- 2. Law No.6/1983 on Taxation General Provisions and Procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as already amended several times and the latest by Law No.16/2000 (Statute Book of 2000 No.126, Supplement to Statute Book No.3984);
- 3. Law No.7/1983 on Income Tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as already amended several times and the latest by Law No.17/2000 (Statute Book of 2000 No.127, Supplement to Statute Book No.3985);
- 4. Law No.8/1983 on Value Added Tax on Goods and Services and Sales Tar. on Luxury Goods (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as already amended several times and the latest by Law No.18/2000 (Statute Book of 2000 No.128, Supplement to Statute Book No.3988);
- 5. Law No.12/1985 on Land and Building Tax (Statute Book of 1985 No.68, Supplement to Statute Book No.3312) as already amended by Law No.12/1994 (Statute Book of 1994 No.62, Supplement to Statute Book No.3569);
- 6. Law No.10/1995 on Customs Affairs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
- 7. Law No.11/1995 on Excise Affairs (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
- 8. Law No.20/1997 on Non-tax State Receipts (Statute Book of 1997 No.68, Supplement to Statute Book No.3687);
- 9. Government Regulation No.42/1985 on the Implementation of Income Tax Law of 1984 (Statute Book of 1985 No.63, Supplement to Statute Book No.3309) as already amended by Government Regulation No.39/1993 (Statute Book of 1993 No.56, Supplement to Statute Book No.3525);
- 10. Government Regulation No.22/1947 on Kinds and Remittance of Non-tax State Receipts (Statute Book of 1997 No.57, Supplement to Statute Book No.3694);
- 11. Government Regulation No.143/2000 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 several times and the latest by Law No.18/2000 (Statute Book of 2000 No.259, Supplement to Statute Book No.4061);
- 12. Presidential Decree No.17/2000 on the Realization of the State Budget of Revenues and Expenditures (Statute Book of 2000 No.14, Supplement to Statute Book No.3930);
- 13. Presidential Decree No.228/M/2001;
- 14. Decree of the Minister of Finance No.5/KMK.01/2000 on the Appointment of Banks as Perception Banks in the Framework of Management of Remitted State Revenues;
- 15. Decree of the Minister of Finance No.541/KMK.04/2000 on the Stipulation of Maturity Date of Payment and Remittance of Tax, Tax Payment Places, Procedures for Payment, Remittance and Reporting of Tax as well as Procedures for Granting of Installment and Postponement of Payment of Tax;
DECIDES:
To stipulate :
THE DECREE OF THE MINISTER OF FINANCE ON THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 5/KMK.01/1993 CONCERNING THE APPOINTMENT OF BANKS AS PERCEPTION BANKS IN THE FRAMEWORK OF MANAGEMENT OF REMITTED STATE REVENUES
Article 1
Several provisions in Decree of the Minister of Finance No.5/KMK.01/1993 on the Appointment of Banks as Perception Banks in the Framework of Management of Remitted State Revenues are amended as follows:
1. A new provision is supplemented to Article 2 to become paragraph (3) so that the article entirely reads as follows:
"Article 2
(1) Banks that can be appointed as perception banks/foreign exchange perception banks shall fulfill the following requirements:
- a. having status as commercial banks;
- b. fulfilling criteria for solvency, being categorized as quite solvent in the last 12 (twelve) months;
- c. being supported by adequate equipment;
- d. being ready to abide by provisions in force; and
- e. being ready to audit the management of remittance of state revenues which are received.
(2) The appointment of banks as perception banks/foreign exchange perception banks shall be stipulated by the Minister of Finance and shall apply to both head offices and all branch offices of the relevant banks.
(3) In order to allow banks to receive remittance of tax revenues, perception banks/foreign exchange perception banks shall fulfill the following additional requirements:
- a. having information system networks directly connected on line between head offices and branch offices;
- b. having information system that can be connected on-line with the information system of the Directorate General of Budgetary Affairs and the Directorate General of Taxation; and
- c. securing a written consideration from the Director General of Taxation."
2. A new article is supplemented between Article 8 and Article 9 to become Article 8A, which reads as follows:
"Article 8
Perception banks/foreign exchange banks not yet fulfilling the requirement as meant in Article 2 paragraph (3) shall continue to be allowed to receive tax revenues up to December 31,2002:"
3. A new article is supplemented between Article 9 and Article 10 to become Article 9A, which reads as follows:
"Article 9A
(1) Perception banks/foreign exchange perception banks fulfilling the requirement as meant in Article 2 paragraph (3) shall maintain their information systems to ensure the smooth on-line connection with the Directorate General of Budgetary Affairs and the Directorate General of Taxation.
(2) Perception banks/foreign exchange perception banks receiving remittance of state revenues but failing to fulfill the obligation as meant in paragraph (1) after December 31, 2002 shall have their rights to receive remittance of tax revenues by the Director General of Budgetary Affairs on the basis of written consideration of the Director General of Taxation.
(3) In the case of perception banks/foreign exchange perception banks not entitled to receive remittance of tax revenues still receiving remittance of tax revenues after December 31, 2002 shall be subjected to a sanction in the form of a fine of 100% (one hundred percents) of the amount of remitted tax revenues which should not be received and they are obliged to give up the remittance in accordance with the provisions in force.
(4) The fine as meant in paragraph (3) shall be collected on the basis of a decision of the Director General of Budgetary Affairs."
4. The provision in Article 10 paragraph (2) is abolished so as to entirely read as follows:
"Article 10
(1) With the enforcement of this decree, the Decree of the Minister of Finance No.338/KMK.01/1985 which is improved by Decree of the Minister of Finance No.323/KMK.01/1989 and Decree of the Minister of Finance No.346/KMK.01/1985 which is improved by Decree of the Minister of Finance No.324/KMK.01/1989 shall be declared null and void.
(2) Abolished."
Article 2
This decree shall come into force as from the date of stipulation.
For public cognizance, this decree shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On May 6, 2002
THE MINISTER OF FINANCE
sgd
BOEDIONO