THE REGULATION OF THE MINISTER OF FINANCE ON THE AMENDMENT TO DECREE OF THE MINISTER OF FINANCE No. 84/KMK.04/2003 CONCERNING PROCEDURES FOR PAYMENT AND REMITTANCE OF STATE REVENUE IN THE FRAMEWORK OF THE IMPORT AND STATE REVENUE FROM DOMESTICALLY PRODUCED EXCISABLE-GOODS
Several provisions in 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 shall be amended as follows;
1. The provision in Article 1 is amended so as to entirely read as follows:
"Article 1
Referred to in this regulation as:
1. State Revenue Module hereinafter called MPN shall be a revenue module containing a set of procedures, starting from revenue, remittance, data collection, recording, inventorying to reporting related to the state revenue and being part of the state revenue and budgetary system.
2. State Cash shall be a depositing place of state money, stipulated by the Minister of Finance as the State General Treasurer to accommodate all state revenue and pay state expenditure.
3. State Revenue is incoming money into the state cash.
4. Perception Banks shall be commercial banks appointed by the Minister of Finance to receive remittance of state revenue not in the framework of the import, which covers tax revenue, domestic excise and non-tax revenue.
5. Perception Foreign Exchange Banks shall be commercial banks appointed by the Minister of Finance to receive remittance of state revenue in the framework of the export and import.
6. Perception Post Offices shall be post offices appointed by the Minister of Finance to receive remittance of state revenue.
7. State Revenue Transaction Number, hereinafter called NTPN shall be a number of revenue transaction evidence issued through the State Revenue Module.
8. Bank Transaction Number, hereinafter called NTB shall be a number of revenue transaction evidence issued by perception banks/foreign-exchange perception banks.
9. Post Transaction Number, hereinafter called NTP shall be a number of revenue transaction evidence issued by perception post offices.
10. State Revenue Evidence, hereinafter called BPN shall be a document issued by perception banks/foreign-exchange perception banks/ perception post offices to state revenue transaction with calibration of NTPN and NTB or NTPN and NTP.
11. SSPCP shall be a Remittance Form of Customs, Excise and Taxes in the Framework of the Import.
12. SSCP shall be a Remittance Form of Excise on Excisable Goods and Value Added Tax on Tobacco Products.
13. BPPCP shall be a Remittance Form of Customs, Excise and Taxes in the Framework of the Import."
2. The provision in Article 2 in paragraph (2) is amended so that Article 2 entirely reads as follows:
"Article 2
(1) The State Revenue in the framework of the Import shall cover Import Duty, Import Duty resulting from SPM Grant, Administrative Fine, Other Customs Revenue, Excise, Other Excise Revenue, Service Free, Income Tax-article 22 on the Import, Value Added Tax on the Import and Sales Tax on Luxury Goods on the Import.
(2) The State Revenue from Excisable Goods shall cover Excise on Tobacco Products, Ethyl Alcohol, Ethyl Alcoholic Drink, Administrative Fine, Other Excise Revenue, Service Free and Value Added Tax on Tobacco Products.
(3) Other Customs Revenue shall cover Interest and Cost of Distress Warrant.
(4) Other Excise Revenue shall cover Interest, Cost of Distress Warrant, Cost of Substitution to Printing of Excise Tape and Cost of Substitution to Production of Excise Supervision Label."
3. The provision in Article 3 in paragraphs (1) and (2), are amended and a new provision is supplemented between paragraphs (1) and (2) to become paragraph (1a) so that Article 3 entirely reads as follows:
"Article 3
(1) Taxpayers/Payers/remitters/revenue treasurers shall pay the state revenue at perception foreign exchange banks/perception post offices linked to MPN.
(1a) The state revenue shall be remitted through payment points or e-banking.
(2) Procedures for the payment and remittance as described in paragraph (1) shall be as stipulated in Attachment I to this regulation."
4. The provision in Article 4 is amended so that the article entirely reads as follows:
"Article 4
(1) Exlcuding from the provision as described in Article 3, the payment and remittance of state revenue in the framework of the import can be realized through;
(2) Procedures for the payment and remittance as described in paragraph (1) letter a, shall be as stipulated in Attachment II to this regulation.
(3) Procedures for the payment and remittance as described in paragraph (1) letter b shall be as stipulated in Attachment III to this regulation."
5. The provision in Article 7 is amended so that the article entirely reads as follows:
"Article 7
The state revenue in the framework of the import, which is received by KPBC, shall be remitted to the State Cash through perception foreign-exchange banks/perception post offices on the next working day."
6. Title CHAPTER III is amended so that CHAPTER III reads as follows:
"CHAPTER III
STATE REVENUE FROM EXCISABLE GOODS"
7. The provisions in Article 8 in paragraphs (1) and (3) are amended, paragraph (2) is abolished and a new paragraph is supplemented between paragraph (1) and paragraph (3) to become paragraph (1a) so that the Article 8 entirely reads as follows:
"Article 8
(1) Payment of the state revenue from excisable goods shall be remitted to the state cash through perception banks/perception post offices.
(1a) Payment of the state revenue from excisable goods shall be remitted through payment points or e-banking.
(2) Abolished.
(3) Procedures for the payment and remittance as described in paragraph (1) shall be as stipulated in Attachment VI to this regulation."
8. The provision in Article 9 is amended so that the article entirely reads as follows:
"Article 9
Payment and remittance of Value Added Tax on Tobacco Products shall be done at the same time as the payment and remittance of excise on the tobacco products."
9. A new provision is supplemented between Article 9 and Article 10 to become Article 9A, reading as follows:
"Article 9A
(1) Payment of excise on domestically produced excisable goods and imported excisable goods whose excise is settled by affixing excise tape shall be done at the same time as the settlement of CK-1.
(2) Payment of excise on domestically produced excisable goods whose excise is settled by payment shall be done at the same time as the settlement of CK-14.
(3) Payment of excise on imported excisable goods whose excise is settled by payment shall be done at the same time as the payment of import duty and taxes in the framework of the import."
10. The provisions in Article 10 in paragraphs (1) and (2) are amended and a new paragraph is supplemented between paragraph (1) and paragraph (2) to become paragraph (1) so that the Article 10 entirely reads as follows:
"Article 10
(1) The state revenue from excisable goods shall be remitted by using From SSCP.
(1a) Exlcuding from the provision as described in paragraph (1), remittance of state revenue from the excisable goods as described in Article 9A paragraph (3) shall be done by using SSCP.
(2) Model and Content of SSCP shall be as stipulated in Attachment VII to this regulation."
11. A new chapter is supplemented between CHAPTER III and CHAPTER IV to become CHAPTER IXIA, reading as follows:
"CHAPTER IXIA
VALIDATION OF PAYMENT AND DISPATCH OF DATA
Article 10A
(1) SSPCP or SSCP shall be declared legitimate in the case of:
(2) NTPN and NTB or NTPN and NTP contained in Form SSPCP or SSCP or BPN shall constitute validation of state revenue through perception banks/perception foreign exchange banks/perception post offices.
(3) Model and Content of BPN for SSPCP or BPN for SSCP shall be as stipulated in Attachment VIII and Attachment IX to this regulation.
Article 10B
MPN shall send data about the state revenue to the Head Office of the Director General of Customs and Excise in real time."
12. The provision in Article 11 is amended so as to read as follows:
"Article 11
Perception foreign-exchange banks, perception banks, Customs and Excise Service Offices or perception post offices receiving the payment of the state revenue in the framework of the import, the state revenue from excisable goods shall:
a. examine the completeness and truth of the filling of Form SSPCP or SSCP; and
b. match calculation of the state revenue in the framework of the import or the state revenue from excisable goods to the documents becoming the basis for remittance."
13. Attachments I, II, III, IV, V, VI and VII are amended as well as two new attachments are supplemented to become Attachments VIII and IX so that they are as stipulated in Attachments I, II, III, IV, V, VI, VII, VIII and IX to this regulation.
1. With the enforcement of this regulation:
2. The regulation shall come into force as from January 1, 2007.
For public notice, the regulation shall be published in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 29,2006
THE MINISTER OF FINANCE
SRI MULYANI INDRAWATI
Attachment to REGULATION OF THE MINISTER OF FINANCE
No. 145/PMK.04/2006