That in the framework of implementing the provisions in Government Regulation No. 35/2005 on export levy on certain exported goods with a view of facilitating the collection of export levy, it is necessary to stipulate a regulation of the Minister of Finance on Procedures for Paying and Remitting Export Levy;
THE REGULATION OF THE MINISTER OF FINANCE ON PROCEDURES FOR PAYING AND REMITTING EXPORT LEVY
Referred to in this regulation as:
(1) Certain exported goods shall be liable to export levy.
(2) The certain exported goods as meant in paragraph (1) shall be stipulated by the Minister of Finance after receiving considerations and/or recommendations from the Minister in charge of trading affairs and/or other technical ministers concerned.
(1) The calculation of the export levy as meant in Article 1 paragraph 1 point 1 shall be as follows:
(2) The tariff of export levy used for calculating export levy is the tariff of export levy effective when PEB is registered at Customs and Excise Service Office (KPBC).
(3) The Export Check Price (HPE) used for calculating the export levy is HPE effective when PEB is registered at Customs and Excise Service Office (KPBC).
(4) The value of exchange rate used for calculating the export levy is the value of exchange rate effective upon the payment of export levy.
(5) In the case of HPE being not available, the amount of export levy is calculated on the basis of Free on Board (FOB) price mentioned in PEB with the formula as follows:
(1) Export levy becomes due when Export Declaration (PEB) shall be registered at Customs and Excise Service Office where customs liabilities are fulfilled in accordance with the tariff and HPE in force:
(2) The export levy as meant in paragraph (1) shall be paid in cash in not later than the moment when PEB is registered at Customs and Excise Service Office where customs liabilities are fulfilled.
(3) In the payment of export levy elapsing the deadline as meant in paragraph (2), exporters shall be subjected to an administrative fine of 2% (two percent) per month for 24 (twenty four) months at the maximum and part of a month is rounded up to one month.
(1) The payment of the export levy as meant in Article 4 paragraph (2) only can be realized at perception foreign exchange banks.
(2) In the case of the export being realized on holiday and/or customs and excise service offices where perception foreign exchange bank is not available, the export levy can be paid through recipient treasurer in Customs and Excise Service where PEB is registered.
(3) Perception foreign exchange banks receiving the payment of export levy, shortage of export levy and/or administrative fine from exporter shall be obliged to issue Remittance Form (STBS) as stipulated in Attachment I to this regulation.
(4) Treasurers of Customs and Excise Service Offices receiving the payment of export levy, shortage of export levy and/or administrative fine from exporter shall be obliged to issue Remittance Form (STBS) at the Directorate General of Customs and Excise, as stipulated in Attachment I to this regulation.
(1) Treasurers of Customs and Excise Service Offices receiving the payment of export levy, shortage of export levy and/or administrative fine from exporter shall be obliged to remit the revenue in favor of the account of the State General Treasurer (BUN) No. 502.000.000 at Bank Indonesia in not later than the ensuing working day through Perception Foreign Exchange Banks.
(2) Perception Foreign Exchange Banks receiving the payment of export levy, shortage of export levy and/or administrative fine from exporter shall be obliged to remit the revenue in favor of the account of the State General Treasurer (BUN) No. 502.000.000 at Bank Indonesia in not later than 2 (two) working days as from the date of receipt of the payment.
(3) With regard to the remittance as meant in paragraph (2), perception foreign exchange banks shall be obliged to make a List of Remittance of Export Levy (DPPE) by using the format as stipulated in Attachment II to this regulation.
(4) Perception foreign exchange banks shall be obliged to convey DPPE as meant in paragraph (3) to the Director General of Budgetary Affairs and Financial Sharing with a copy made available to the Director General of Treasury Affairs by enclosing minimally copy of PEB, STBS and remittance form to account of BUN in not later than 7 (seven) working days as from the date of remittance of export levy.
(5) The amount of export levy, shortage of export levy and/or administrative fine remitted by perception banks to the account of BUN as meant in paragraph (2) shall not be subjected to withholding of banking service fee.
(1) Customs and Excise Service Offices shall be obliged to report at the end of every month recapitulation of export of commodities subjected to export levy to the Director General of Budgetary Affairs and Financial Sharing by using the format as stipulated in Attachment III to this regulation.
(2) The perception foreign exchange banks as meant in Article 6 paragraph (2) at the end of every month shall be obliged to report recapitulation of remittance of export levy, shortage of export levy and/or administrative fine to the Director General of Budgetary Affairs and Financial Sharing by using the format as stipulated in Attachment III to this regulation.
(1) In the case of the export levy being ascertained underpaid because of mistake in the imposition of tariff of export levy, quantity of goods, HPE and exchange rate, calculation or administrative error before the goods are exported, exporters shall be obliged to settle promptly through perception foreign exchange banks and/or customs and excise service offices where PEB is registered.
(2) In the case of exporters not yet/not settling the underpaid export levy as meant in paragraph (1), Customs and Excise Service Offices where PEB is registered shall be obliged to collect it from the exporters by issuing the First Collection Form with a copy made available to the Directorate General of Budgetary Affairs and Financial Sharing.
(3) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the First Collection Form as meant in paragraph (2), KPBC shall subsequently forward the collection to the Directorate General of Budgetary Affairs and Financial Sharing.
(4) Based on the delegation of he collection as meant in paragraph (3), the Directorate General of Budgetary Affairs and Financial Sharing shall issue the Second Collection Form.
(5) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the Second Collection Form as meant in paragraph (4), the Directorate General of Budgetary Affairs and Financial Sharing shall issue the Third Collection Form.
(6) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the Third Collection Form as meant in paragraph (5), the Directorate General of Budgetary Affairs and Financial Sharing shall issue a Letter of Delivery of Claims to the Directorate General of State Receivable and Auction for further processing.
(1) In the case of underpaid export levy being found on the basis of audit by KPBC and audit by the Directorate General of Customs and Excise after the goods are exported, the said KPBC shall be obliged to collect the shortage from exporters by issuing the First Collection Form with a copy made available to the Directorate General of Budgetary Affairs and Financial Sharing.
(2) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the First Collection Form as meant in paragraph (1), KPBC shall subsequently forward the collection to the Directorate General of Budgetary Affairs and Financial Sharing.
(3) Based on the delegation of the collection as meant in paragraph (2), the Directorate General of Budgetary Affairs and Financial Sharing shall issue the Second Collection Form.
(4) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the Second Collection Form as meant in paragraph (3), the Directorate General of Budgetary Affairs and Financial Sharing shall issue the Third Collection Form.
(5) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the Third Collection Form as meant in paragraph (4), the Directorate General of Budgetary Affairs and Financial Sharing shall issue a Letter of Delivery of Claims to the Directorate General of State Receivable and Auction for further processing.
(1) In the Directorate General of Budgetary Affairs and Financial Sharing finding underpaid export levy, the Directorate General of Budgetary Affairs and Financial Sharing shall collect the shortage from exporters by issuing the First Collection Form.
(2) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the First Collection Form as meant in paragraph (1), the Directorate General of Budgetary Affairs and Financial Sharing shall issue the Second Collection Form.
(3) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the Second Collection Form as meant in paragraph (2), the Directorate General of Budgetary Affairs and Financial Sharing shall issue the Third Collection Form.
(4) In the case of exporters not yet/not settling their liabilities in one month as from the date of issuance of the Third Collection Form as meant in paragraph (3), the Directorate General of Budgetary Affairs and Financial Sharing shall issue a Letter of Delivery of Claims to the Directorate General of State Receivable and Auction for further processing.
The underpaid export levy as meant in Article 8 paragraph (1), Article 9 paragraph (1) and Article 10 paragraph (1) shall be subjected to an administrative fine of 2% (two percent) per month for 24 (twenty four) months at the maximum and part of a month is rounded Lip one month.
(1) Exporters can submit application for paying by installment or postponing the payment of export levy to the Minister of Finance by enclosing financial statement at the minimum.
(2) Based on the application of the exporters as meant in paragraph (1), the Minister of Finance can give written approval to the exporter to pay by installment or postpone the payment of export levy after fulfilling the stipulated requirements and the exporters shall be subjected to a fine of 2% (two percent) per month.
(3) In the case of the Minister of Finance giving approval to pay by installment or postpone the payment of export levy, the underpaid export levy shall be collected in accordance with the provision in Article 10.
(1) In the case of overpaid export levy arising from mistake in the imposition of tariff of export levy, quantity of goods, HPE and exchange rate, calculation or administrative errors, exporters can submit application for restitution of the overpaid export levy to the Director General of Budgetary Affairs and Financial Sharing by enclosing at least original documents or legalized copies of the followings:
(2) Based on the application for restitution as meant in paragraph (1), the Director General of Budgetary Affairs and Financial Sharing on behalf of the Minister of Finance shall issue a decision on overpaid export levy.
(3) In the case of the application for restitution as meant in paragraph (1) being approved, the overpaid export levy shall be included as advance payment for the amount of export levy on the said exporters in the next period.
(4) In the case of business activities of exporters being terminated and the overpaid export levy as meant in paragraph (2) being found, the excess can be returned in cash to the said exporters.
(5) The termination of business activities of exporters as meant in paragraph (4) includes:
(6) In the case of the overpaid export levy being returned in cash, the Minister of Finance shall issue a decision on the overpaid export levy.
(7) Based on the decision of the Minister of Finance as meant in paragraph (6), the Director General of Budgetary Affairs and Financial Sharing shall issue a Request for Issuance of Authorization Decision (SPPSKO) to the Director General of Treasury Affairs for disbursing the fund.
(8) In the case of business activities of payers being terminated, the amount of overpaid tax as meant in paragraph (2) shall be returned to the payers in not later than one months as from the date of issuance of the overpaid assessment as meant in paragraph (6).
(9) In the case of the restitution for overpayment being realized after elapsing the deadline as meant in paragraph (8), the overpayment shall be returned to exporters plus interest compensation as high as 2% (two percent) per month for a period of 24 (twenty four) months at the maximum.
(1) In the case of the export being nuliified, exporters can submit application for restitution of export levy in writing to the Director General of Budgetary Affairs and Financial Sharing by enclosing at least original documents or legalized copies of the followings:
(2) Restitution of the export levy as meant in paragraph (1) shall be subjected to an administrative cost of 2% (two percent) of the paid export levy.
(3) Exporters can be exempt from the administrative cost as meant in paragraph (3) after securing prior approval from the Minister of Finance in the case of:
(4) Based on the application for restitution as meant in paragraph (1), the Director General of Budgetary Affairs and Financial Sharing on behalf of the Minister of Finance shall issue a decision on overpaid export levy.
(5) In the case of the application for restitution as meant in paragraph (1) being approved, the overpaid export levy shall be included as advance payment for the amount of export levy on the said exporters in the next period.
(6) In the case of business activities of exporters being terminated and the overpaid export levy being found, the excess can be returned in cash to the said exporters.
(7) Procedures for restitution of overpaid export levy in cash shall be in accordance with the provisions as stipulated in Article 13.
(1) The Minister of Finance in this case the Director General of Budgetary Affairs and Financial Sharing can ask the authorized institution to audit exporters in accordance with the provisions in force on the basis of:
(2) The audit as meant in paragraph (1) shall be done in accordance with the provisions stipulated in the government regulation on audit of non-tax state revenue.
(3) In the case of underpaid export levy being found on the basis of results of the audit as meant in paragraph (1), the Minister of Finance in this case the Director General of Budgetary Affairs and Financial Sharing shall issue assessment to the shortage in not later than one month as from the date of receipt of report on audit results.
(4) Based on the underpaid export levy as meant in paragraph (3), exporters shall be subjected to an administrative fine of 2% (two percent) per month for a period of 24 (twenty four) months at the maximum, starting from the date when the export levy becomes due.
(5) Exporters shall be obliged to settle the shortage of payment of export levy and administrative fine as meant in paragraph (4) in not later than one month as from the date of receipt of assessment by the exporters.
(6) In the case of exporters not settling and not submitting application for paying by installment or postponing the payment of shortage of payment of export levy in the period as meant in paragraph (5), the collection of the export levy shall be delegated to the Directorate General of State Receivables and Auction.
(7) In the case of overpaid export levy being found on the basis of results of the audit as meant in paragraph (1), the Minister of Finance in this case the Director General of Budgetary Affairs and Financial Sharing shall issue overpaid assessment in not later than one month as from the date of receipt of Audit Result Report (LHP).
(8) The overpaid export levy as meant in paragraph (7) shall be included as advance payment of the amount of export on the said exporters in the next period:
(9) In the case of business activities of exporter being terminated, the overpaid export levy as meant in paragraph (7) shall be returned in cash to the said exporters in not later than one month as from the date of issuance of assessment.
(10) Procedures for restitution of overpaid tax in cash shall be in accordance with the provisions in Article 13.
(1) In the case of exporters complaining about the stipulation of export levy, the exporters can raise objection in writing to the Minister of Finance in this case the Director General of Budgetary Affairs and Financial Sharing in not later than 3 (three) months as from the date of issuance of underpaid export levy assessment.
(2) The submission of the objection as meant in paragraph (1) shall not postpone the obligation to pay export levy.
(3) The Minister of Finance in this case the Director General of Budgetary Affairs (dua belas) bulan sejak Surat Keberatan diterima secara lengkap.
(4) In the case of the period as meant in paragraph (3) already elapsing and the Minister of Finance in this case the Director General of Budgetary Affairs not making a stipulation, the objection submitted by payers shall be deemed acceptable.
(5) In the case of the objection being denied and underpaid export levy being still contained in the stipulation as meant in paragraph (3), exporters shall be obliged to settle the shortage plus sanction in the form of an administrative fine of 2% (two percent) of the shortage per month for a period of 24 (twenty four) months at the maximum.
(6) In the case of the objection being accepted and overpaid export levy being contained in the stipulation as meant in paragraph (3), the excess of the payment of export levy shall be included as advance payment of export levy on the exporters in the next period.
(7) In the case of business activities of exporter being terminated, the overpaid export levy as meant in paragraph (6) shall be returned in cash to the said exporters in not later than one month as from the date of issuance of overpaid assessment.
(8) In the case of the restitution being realized after elapsing the deadline as meant in paragraph (7), the excess of the payment shall be returned to payers plus interest compensation as high as 2% (two percent) per month for a period of 24 (twenty four) months at the maximum.
With the enforcement of this regulation:
The regulation shall come into force as from the date of stipulation.
For public cognizance, the regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On October 10, 2005
THE MINISTER OF FINANCE
Sgd
JUSUF ANWAR