REGULATION OF THE MINISTER OF FINANCE
NO. 94/PMK.02/2005

CONCERNING
SIXTH AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 5/KMK.01/1993
ON APPOINTMENT OF BANK AS PERCEPTION BANK IN THE FRAMEWORK OF MANAGEMENT OF PAYMENTS OF STATE REVENUE

THE MINISTER OF FINANCE,

Considering :

that, in the framework of realization of payment of export charges on certain export commodities at foreign exchange perception bank, it is necessary to stipulate Regulation of the Minister of Finance on Sixth Amendment to Decree of the Minister of Finance No. 5/KMK.01/1993 on Appointment of Bank as Perception Bank In The Framework of Management of Payments of State Revenue;

In view of :

1. Law No. 6/1983 on General Rules and Procedure of Taxation (Statute Book of 1983 No. 49, Supplement to Statute Book No. 3262) as already amended several times and 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 latest by Law No. 17/2000 (Statute Book of 2000 No. 127, Supplement to Statute Book No. 3985);
3. Law 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 latest by Law No. 18/2000 (Statute Book of 2000 No. 128, Supplement to Statute Book No. 3986);
4. Law No. 12/1985 on Property Tax (Statute Book of 1985 No. 68, Supplement to Statute Book No. 3312) as already amended several times and latest by Law No. 12/1994 (Statute Book of 1994 No. 63, Supplement to Statute Book No. 3569);
5. Law No. 10/1995 on Customs Affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
6. Law No. 11/1995 on Excise (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
7. Law No. 17/2003 on State Finances (Statute Book of 2003 No. 47, Supplement to Statute Book No. 4286);
8. Law No. 1/2004 on State Treasury (Statute Book of 2004 No. 5, Supplement to Statute Book No. 4355);
9. Government Regulation No. 143/2000 on Enforcement of Law No. 8/1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times and latest by Law No. 18/ 2000 (Statute Book of 2000 No. 259, Supplement to Statute Book No. 4061);
10. Government Regulation No. 35/2005 on Export Charges on Certain Export Commodities (Statute Book of 2005 No. 82, Supplement to Statute Book No. 4531);
11. Presidential Decree No. 42/2002 on Guidelines for Realization of State Revenue and Expenditure Budget (Statute Book of 2002 No. 73, Supplement to Statute Book No. 4214) as already amended by Presidential Decree No. 72/2004 (Statute Book of 2004 No. 92, Supplement to Statute Book No. 4418);
12. Presidential Decree No. 187/M/2004;
13. Decree of the Minister of Finance No. 5/KMK.01/1993 on Appointment of Bank as Perception Bank In The Framework of Management of Payments of State Revenue as already amended several times and latest by Decree of the Minister of Finance No. 296/KMK.03/ 2003;

DECIDES:

To stipulate :

REGULATION OF THE MINISTER OF FINANCE ON SIXTH AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 5/KMK.01/1993 ON APPOINTMENT OF BANK AS PERCEPTION BANK IN THE FRAMEWORK OF MANAGEMENT OF PAYMENTS OF STATE REVENUE.

Article I

Some provisions of Decree of the Minister of Finance No. 5/KMK.01/1993 on Appointment of Bank as Perception Bank In The Framework of Management of Payments of State Revenue as already amended several times and latest by Decree of the Minister of Finance No. 296/KMK.03/2003 shall be amended as follows:

1. Amending the provisions of Article 1 paragraph b so that Article 1 becomes as follows:

"Article 1

Hereinafter referred to as:

a. Perception Bank is a bank appointed by the Minister of Finance to receive payments of state revenue not in the framework of import, consisting of revenues from taxes, excise duty, and non-tax state revenue.
b. Foreign Exchange Perception Sank is a foreign exchange bank receiving payments of state revenue in the framework of export and import.
c. Central Bank is Bank Indonesia that manages revenues and expenditures for the account of the state treasury.
d. Operational Bank I is a bank appointed by the Minister of Finance to manage revenues and expenditures for the account of the state treasury, in regions where there are no Bank Indonesia offices."

2. Between Article 9B and Article 10, 1 (one) Article shall be inserted, namely Article 9C reading as follows:

"Article 9C

Foreign exchange bank, which has been functioning as foreign exchange perception bank upon the validity of this Decree, may automatically receive payments of state revenue in the framework of export and import without submitting a request to be appointed as foreign exchange perception bank."

Article II

This Regulation shall be valid from the date it is stipulated.

For public cognizance this Regulation shall be published by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On October 10, 2005

THE MINISTER OF FINANCE
Sgd
JUSUF ANWAR

REGULATION OF THE MINISTER OF FINANCE NO. 94/PMK.02/2005

CONCERNING SIXTH AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 5/KMK.01/1993 ON APPOINTMENT OF BANK AS PERCEPTION BANK IN THE FRAMEWORK OF MANAGEMENT OF PAYMENTS OF STATE REVENUE