DECREE OF THE MINISTER OF FINANCE
NO. 296/KMK.03/2003

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 MANAGING REMITTANCE OF STATE REVENUES

THE MINISTER OF FINANCE,

Considering:

that in the framework of pending technical readiness for implementing the payment of tax by using an online system in the Directorate General of Budgetary Affairs, Directorate General of Taxation and Perception Banks/Perception Foreign-Exchange Banks and in view of geographical condition; certain regions have not been reachable by networks of the on-line information system between head offices of perception banks/ perception foreign-exchange ,wks and branch offices and/or other service units, it is necessary to stipulate a decree of the Minister of Finance on the fourth 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 managing remittance of 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 by Law No. 17/2000 (Statute Book of 2000 No. 127, Supplement to Statute Book No. 3985);
• 4. No. 8/1983 on value added tax on goods and services 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. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3617);
• 7. Law No. 11/1995 on excise affairs (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
• 8. Law No. 17/2003 on state finance (Statute Book of 2003 No. 47, Supplement to Statute Book No. 4286);
• 9. Government Regulation No. 143/2000 on the implementation of Law No. 8/1983 on valued 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);
• 10. Presidential Decree No. 42/2002 on guidelines on the realization of the state budget of revenue and expenditure (Statute Book of 2002 No. 73, Supplement to Statute Book No. 4212);
• 11. Presidential Decree No. 228/M/2001;
• 12. Decree of the Minister of Finance No. 5/KMK.01/1993 on the appointment of banks as perception banks m the framework of managing remittance of state revenues;
• 13. Decree of the Minister of Finance No. 541/KMK.04/2000 on stipulation of maturity date of payment and remittance of tax, payment place of tax, procedures for payment, remittance and reporting as well as procedures for granting installment and postponement of payment of tax;

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE 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 MANAGING REMITTANCE OF STATE REVENUES.

Article 1

(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 managing remittance of state revenues as already amended several times and the latest by Decree of the Minister of Finance No. 536/ KMK.03/2002 shall be amended as follows:

1. Article 2 point (3) shall be amended so that article 2 entinely read as follow :

"Article 2

(1) In order to secure the appointment as perception banks/perception foreign-exchange banks, banks shall meet the following requirements:

• a. having status as commercial banks;
• b. fulfilling criteria for the solvency rate with the category quite solvent in the past 12 (twelve) months;
• c. being supported by adequate equipment;
• d. being ready to abide by the provisions in force; and
• e. being ready to undertake audit with regard to the realization of management of remittance of state revenues which are received.

(2) The appointment as perception banks/perception foreign exchange banks shall be stipulated by the Minister of Finance and apply to head offices and all branch offices of the said banks.

(3) In order to enable perception banks/ perception foreign exchange banks to receive remittance of state revenues, the said banks shall meet additional requirements as follows:

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

(4) In order to enable perception banks/ perception foreign exchange banks to receive remittance of state revenues from import duty, excise, administrative fines, interest and tax in the framework of the import, the said banks shall meet additional requirements as follows:

• a. having on-line information system networks between their head offices and branch offices;
• b. having information system which can be linked on line to the custom electronic data interchange system;
• c. securing written consideration from the Director General of Customs and Excise."

2. A new article shall be supplemented between Article 6 and Article 7 to become Article 6A which reads as follows:

"Article 6A

(1) Perception banks/perception foreign-exchange banks shall receive remittance of tax from taxpayers as long as the opening hours of cash, without observing the amount of payment.

(2) In the case of taxpayers paying tax through teller, perception banks/perception foreign exchange banks shall not be allowed to impose cost on transactions of tax payment.

(3) In the case of perception banks/ perception foreign exchange banks violating the provision as meant in the above mentioned paragraph, the Minister of Finance through the Director General of Budgetary Affairs shall issue the warning as meant in Article 5 paragraphs (2) and (3)."

3. The provision in Article 8A shall be amended and changed into paragraph (1) and supplemented by 3 (three) paragraphs, namely paragraphs (2), (3) and (4) so as to entirely read as follows:

"Article 8A

(1) Perception banks/ perception foreign exchange banks not yet fulfilling the requirements as meant in Article 2 paragraph (3) shall remain able to receive remittance of revenues from tax up to June 30, 2003.

(2) Service units of perception banks/perception foreign exchange banks, such as branch offices, auxiliary branch offices and the like already able to administer revenues from tax on line shall receive remittance of revenues from tax on line.

(3) Service units of perception banks/perception foreign exchange banks, such as branch offices, auxiliary branch offices and the like not yet able to administer revenues from tax on line shall remain able to receive remittance of revenues from tax up to December 31, 2003 as long as:

• a. the service units have been appointed as perception banks/perception foreign exchange banks; and
• b. head offices and/or part of branch offices of the said banks have fulfilled the requirements as meant in Article 2 paragraph (3) and administered tax revenues on line.

(4) In the case of head offices and service units of perception banks/perception foreign-exchange banks in a region being not reachable by on-line information system because of the geographical condition and/or unavailability of technology facilities that make the service units of the said banks unable to administer tax revenues on line, it shall be further regulated by a joint decision of the Director General of Budgetary Affairs and the Director General of Taxation."

Article 2

This decree of the Minister of Finance 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 June 30, 2003

THE MINISTER OF FINANCE
sgd
BOEDIONO