DECREE OF THE MINISTER OF FINANCE
NO. 455/KMK.04/2002

CONCERNING
THE SECOND 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 THE MANAGEMENT OF REMITTANCE OF STATE REVENUES

THE MINISTER OF FINANCE,

Considering :

• a. that state revenues in the form of taxes and non tax constitute funding sources of development that need to be safeguarded;
• b. that venues of remittance of state revenues as recipients of tax and no tax remittance are very decisive to the smooth remittance of state revenues to the state cash office;
• c. that the advancement of information technology is expected to further enhance the accuracy and smoothness of information on the remittance of state revenues so as to be effective for supervising the compliance of remittance and administration of venues of remittance of state revenues;
• d. that based on the considerations as meant in letters a, b and c, it is necessary to stipulate a decree of the Minister of Finance on the second 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 the management of remittance of state revenues as already amended by Decree of the Minister of Finance No. 210/KMK.03/2002;

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 1953 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 ser vices and sales tax 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. 3986);
• 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. 10/1993 on customs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
• 7 Law No. 11/1993 on excise (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 8. Law No. 20/1997 on non-tax state revenues (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. 22/1997 on kinds and remittance of non-tax state revenues (Statute Book of 1997 No. 57, Supplement to Statute Book No. 3964);
• 11. Government Regulation No. 143/2000 on the implementation of Law No. 8/1993 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. 228/M/2001;
• 13. Presidential Decree No. 42/2002 on the realization of the state budget of revenue and expenditure (Statute Book of 2002 No. 73, Supplement to Statute Book No. 4212);
• 14. Decree of the Minister of Finance No. 5/KMK.01/1993 on the appointment of banks as perception banks in the framework of the management of remittance of state revenues as already amended by Decree of the Minister of Finance No. 210/KMK.03/2002;
• 15. Decree of the Minister of Finance No. 541/KMK.04/2000 on stipulation of the date of maturity of payment and remittance of tax, venues of tax payment, procedure for payment, remittance and reporting of tax as well as procedure for granting installment and postponement of tax payment;

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON THE SECOND 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 THE MANAGEMENT OF REMITTANCE OF STATE REVENUES.

Article 1

Several provisions in Decree of the Minister of Finance No. 5/KMK.01/2002 on the appointment of banks as perception banks in the framework of the management of remittance of state revenues as already amended by Decree of the Minister of Finance No. 210/KMK.03/2002 are changed as follows:

1. A new paragraph is supplemented to Article 2 to become paragraph (4) so that the article entirely reads as follows:

"Article 2

(1) Banks, which can be appointed to become perception banks/foreign exchange perception banks must meet the following requirements:

• a. having status as commercial banks;
• b. fulfilling the criteria for solvency level in the last 12 (twelve) months, minimally categorized as quite solvent;
• c. being supported by adequate equipment;
• d. ready for abiding by the provisions in force;
• e. ready for auditing the management of remittance of state revenues which are received.

(2) The appointment as perception banks/foreign exchange perception banks is stipulated by the Minister of Finance and applies to head offices or all branches of the said banks.

(3) Perception banks/foreign exchange perception banks which can receive remittance of tax revenues must meet additional requirements as follows:

• a. having information system networks connected directly on-line between head offices and their branch offices;
• b. having information systems which can be linked on-line to information systems of the Directorate General of Budgetary Affairs and the Directorate General of Taxation;
• c. securing written consideration from the Director General of Taxation.

(4) Perception banks/foreign exchange perception banks which can receive remittance of revenues from import duty, excise, administrative fine, interest and taxes in the framework of import must meet additional requirements as follows:

• a. having information system networks connected directly on-line between head offices and their branch offices;
• b. having information systems which can be linked on-line to the Custom EDI system; and
• c.. securing written consideration from the Director General of Customs and Excise."

2. A new article is inserted between Article 8A and Article 9 to become Article 8B which reads as follows:

"Article 8B

Perception banks/foreign exchange perception banks not yet fulfilling the requirements as meant in Article paragraph (4) can continue receiving remittance of import duty, excise, administrative fine, interest and taxes in the framework of import up to December 31, 2002."

3. A new article is inserted between Article 9A and Article 10 to become Article 9B which reads as follows:

"Article 9B

(1) Perception banks/foreign exchange perception banks fulfilling the requirements as meant in Article 2 paragraph (4) are obliged to maintain their information systems for ensuring the smooth operation of online system with Customs EDI.

(2) In the case of perception banks/foreign exchange banks receiving remittance of revenues from import duty, excise, administrative fine, interest and taxes in the framework of import but being unable to implement the obligation as stipulated in paragraph (1) after December 31, 2002, the Director General of Budgetary Affairs will revoke their rights to receive remittance of revenues from import duty, excise, administrative fine, interest and taxes in the framework of import on the basis of written consideration of the Director General of Customs and Excise.

(3) If perception banks/foreign exchange banks not entitled to receive remittance of revenues from import duty, excise, administrative fine, interest and taxes in the framework of import still receive remittance of revenues from import duty, excise, administrative fine, interest and taxes in the framework of import after December 31, 2002, they are subjected to a sanction in the form of a fine as high as 100% (one hundred percent) of the total remittance of revenues from import duty, excise, administrative fine, interest and taxes in the framework of import which should not be received and are obliged to transfer the remittance in accordance with the provisions in force.

(4) The fine as meant in paragraph (3) is collected on the basis of a decision of the Director General of Budgetary Affairs."

Article 2

This decree comes into force as from the date of stipulation.

For public cognizance, this decree shall be announced by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On October 30, 2002

THE MINISTER OF FINANCE
sgd
BOEDIONO