DECREE OF THE MINISTER OF FINANCE
NO. 547/KMK.04/2002

ON
THE FIFTH 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 in order to provide optimal services to the remitters of state revenues, it is necessary to postpone the implementation of on-line payment;
• b. that based on the considerations as meant in letters a and b above 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;

In view of :

• 1. The State Treasury Law (Statute Book of the Republic of Indonesia of 1925 No. 448) as already amended several times and the latest by Law No. 9/1968 (Statute Book of the Republic of Indonesia of 1968 No. 53, Supplement to Statute Book No. 2860);
• 2. Law No. 6/1983 on Taxation General Provisions and Procedures (Statute Book of the Republic of Indonesia 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 the Republic of Indonesia of 2000 No. 126, Supplement to Statute Book No. 3984);
• 3. Law No. 7/1983 on Income Tax (Statute Book of the Republic of Indonesia 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 the Republic of Indonesia 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 Tax on Luxury Goods (Statute Book of the Republic of Indonesia 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 the Republic of Indonesia of 2000 No. 128, Supplement to Statute Book No. 3986);
• 5. Law No. 12/1985 on Land And Building Tax (Statute Book of the Republic of Indonesia of 1985 No. 68, Supplement to Statute Book No. 3312) as already amended by Law No. 12/1994 (Statute Book of the Republic of Indonesia of 1994 No. 62, Supplement to Statute Book No. 3569);
• 6. Law No. 10/1993 on Customs (Statute Book of the Republic of Indonesia of 1995 No. 75, Supplement to Statute Book No. 3612);
• 7. Law No. 11/1993 on Excise (Statute Book of the Republic of Indonesia of 1995 No. 76, Supplement to Statute Book No. 3613);
• 8. Law No. 20/1997 on Non-Tax State Revenues (Statute Book of the Republic of Indonesia 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 the Republic of Indonesia of 1985 No. 63, Supplement to Statute Book No. 3309) as already amended by Government Regulation No. 39/1993 (Statute Book of the Republic of Indonesia 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 the Republic of Indonesia 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, the latest by Law No. 18/2000 (Statute Book of the Republic of Indonesia of 2000 No. 259, Supplement to Statute Book No. 4061);
• 12. Presidential Decree No. 228/M/2001;
• 13. Presidential Decree No. 42/2002 on guidelines for the realization of the state budget of revenue and expenditure (Statute Book of the Republic of Indonesia 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 FURTH 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 I

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 several times, the latest by Decree of the Minister of Finance No. 536/KMK.03/2002 are changed as follows:

1. Provisions in Article 8B is amended so that it entirely read as follows:

"Article 8B

Perception Banks/Foreign Exchange Perception Banks not yet fulfilling the requirements as meant in Article 2 paragraph (4), can continue receiving remittance of Import Duty, Excise, Administrative Fine, Interest and Taxes in the Framework of Import up to March 31, 2003."

2. Provisions in Article 9B paragraphs (2) and (3) is amended so that the Article 9B entirely read 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 March 31, 2003, 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 March 31, 2003, 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 II

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

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

Stipulated in Jakarta
On December 31, 2002

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
sgd
BOEDIONO