REGULATION OF THE MINISTER OF FINANCE
No. 60/PMK.04/2007
CONCERNING
THE SECOND AMENDMENT TO MINISTER OF FINANCE DECREE
No. 240/KMK.05/1996
CONCERNING SETTLEMENT OF EXCISE
THE MINISTER OF FINANCE,
Considering:
- a. that in the framework of enforcing Regulation of the Minister of Finance No. 118/PMK.04/2006, which amends the system of imposition of excise rate on Mechanically Rolled Clove Flavored Cigarettes (SKM), Mechanically Rolled Pure Tobacco Cigarette (SPM) and Manually Rolled Clove Flavored Cigarette (SKT) as stipulated in Regulation of the Minister of Finance No. 43/PMK.04/2005 concerning Stipulation of Floor Prices and Excise Rates of Tobacco Products, it is necessary to change format of excise tape order of tobacco products (CK-1) as stipulated in Attachment to Regulation of the Minister of Finance No. 118/PMK.04/2006;
- b. that based on the consideration as described in paragraph a above, it is necessary to stipulate a regulation of the Minister of Finance on the Second Amendment to Decree of the Minister of Finance No. 240/PMK.05/2005 concerning Settlement of Excise;
In view of:
- 1. Law No. 10/1995 concerning Customs Affair (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612) as has already been amended by Law No. 17/2006 (Statute Book of 2006 No. 93, Supplement to Statute Book No. 4661);
- 2. Law No. 11/1995 concerning Excise (Statute Book of 1995 No. 76, Supplement to Statute Book No. 3613);
- 3. Presidential Decree No. 20/P/2005;
- 4. Decree of the Minister of Finance No. 240/KMK.05/1996 concerning Settlement of Excise as has already been amended by Decree of the Minister of Finance No. 105/KMK.05/1997;
- 5. Decree of the-Minister of Finance No. 453/KMK.04/2002 concerning Customs Procedures in the Import Field, as has already been amended several times and the latest by Decree of the Minister of Finance No. 112/KMK.04/2003;
- 6. 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 as has already been amended by Regulation of the Minister of Finance No. 145/KMK.04/2006;
- 7. Regulation of the Minister of Finance No. 43/PMK.04/2005 concerning Stipulation of Floor Prices and Excise Rates of Tobacco Products, as has already been amended the latest by Regulation No. 118/PMK.04/2006;
HAS DECIDED:
To stipulate:
THE REGULATION OF THE MINISTER OF FINANCE ON THE SECOND AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO. 240/KMK.05/1996 CONCERNING SETTLEMENT OF EXCISE
Article I
To amend the attachment to Decree of the Minister of Finance No. 240/KMK.05/1996 concerning Settlement of Excise as has already been amended by Decree of the Minister of Finance No. 105/KMK.05/1997 so that the attachment is as stipulated in the attachment to this regulation.
Article II
The regulation shall come into force as from the date of stipulation.
For Public cognizance, the regulation shall be published in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On June 14, 2007
THE MINISTER OF FINANCE
Signed
SRI MULYANI INDRAWATI