REGULATION OF THE MINISTER OF FINANCE
No. 25/PMK.04/2005

CONCERNING
THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 441/KMK.05/1999 ON THE USE OF WRITTEN GUARANTEE FOR UNDERWRITING THE PAYMENT OF IMPORT DUTY, EXCISE, ADMINISTRATIVE FILE AND TAXES IN THE FRAMEWORK OF THE IMPORT

THE MINISTER OF FINANCE,

Considering :

a. that in the framework of enhancing service for importers, especially for service related to the use of written guarantee, it is deemed necessary to amend Decree of the Minister of Finance No. 441/KMK.05/1999 on the use of written guarantee for underwriting the payment of import duty, excise, administrative fine and taxes in the framework of the import;
b. that based on the consideration as meant in letter a, it is necessary to stipulate a regulation of the Minister of Finance on the Amendment to Decree of the Minister of Finance No. 441/KMK.05/1999 concerning the use of written guarantee for underwriting the payment of import duty, excise, administrative fine and taxes in the framework of the import;

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. 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);
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 and the latest by Law No. 17/ 2000 (Statute Book of 2000 No. 127, Supplement to Statute Book No. 3985);
3. Law No. 18/1983 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);
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. Law No. 19/1997 on collection of tax by distress warrant (Statute Book of 1997 No. 42, Supplement to Statute Book No. 3686) as already amended by Law No. 19/2000 (Statute Book of 2000 No. 29, Supplement to Statute Book No. 3987);
7. Law No. 17/2003 on state finance (Statute Book of 2003 No. 47, Supplement to Statute Book No. 4287);
8. Law No. 1/2004 on state treasury (Statute Book of 2004 No. 5, Supplement to Statute Book No. 4355);
9. Presidential Decree No. 187/M/2004;
10. Decree of the Minister of Finance No. 234/KMK.05/1996 on procedures for collecting import duty, excise, administrative fine, interest and taxes in the framework of the import as, already amended by Decree of the Minister of Finance, No. 21/KMK.01/1999;
11. Decree of the Minister of Finance No. 84/KMK.04/2003 on procedures for payment and remittance of state revenue in the framework of the import and state revenue from domestically produced excisable goods;

DECIDES:

To stipulate :

THE REGULATION OF THE MINISTER OF FINANCE ON THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 441/KMK.05/1999 CONCERNING THE USE OF WRITTEN GUARANTEE FOR UNDERWRITING THE PAYMENT OF IMPORT DUTY, EXCISE, ADMINISTRATIVE FILE AND TAXES IN THE FRAMEWORK OF THE IMPORT.

Article 1

Several provisions in Decree of the Minister of Finance No. 441/KMK.05/1999 concerning the use of written guarantee for underwriting the payment of import duty, excise, administrative fine and taxes in tic framework of the import shall be amended as follows:

1. The provision in Article 4 paragraph (1) letter c is amended so that the article entirely reads as follows:

"Article 4

(1) The validity period of the written guarantee shall be:

a. as long as the period of postponement plus 30 (thirty) days, in the case of the written guarantee as meant in Article 2 letter a;
b. 90 (ninety) days, in the case of the written guarantee as meant in Article 2 letter b;
c. effective continuously, in the case of the written guarantee being put at stake on the basis of the approval of the Director General of Customs and Excise.

(2) In case the postponement/facility is extended, upon approval of the Director General of Customs and Excise or an official he appoints, the validity period of the Written Guarantee shall be adjusted."

2. Provisions in Article 5 paragraph (1) letter c is amended and added with 2 (two) letters , therefore the Article 5 shall entirely read as follows:

"Article 5

(1) Importers already granted a license to put a Written Guarantee at stake shall be as follows:

a. Hove Agencies;
b. Importers who import goods for the implementation of government projects;
c. Producer importers or importers who have Limited Importer Identification Number (Angka Pengenal Importir Terbatas/APIT);
d. Importers receiving a Priority Lane facility;
e. Sailing and flight companies receiving temporary import facility.

(2) Importers as meant in paragraph (1) letters b, c, d, and e must fulfill the following requirements:

a. they must he able to show evidence of ownership of company assets;
b. they do not sustain tax debts in recent 2 (two) years in excess of the amounts of company assets;
c. they have a good standing."

Article 2

This Decree of the Minister of Finance shall come 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 the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on April 21, 2005

THE MINISTER OF FINANCE
sgd.
JUSUF ANWAR

REGULATION OF THE MINISTER OF FINANCE No. 25/PMK.04/2005

CONCERNING THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 441/KMK.05/1999 ON THE USE OF WRITTEN GUARANTEE FOR UNDERWRITING THE PAYMENT OF IMPORT DUTY, EXCISE, ADMINISTRATIVE FILE AND TAXES IN THE FRAMEWORK OF THE IMPORT