That in the framework of implementing the provision in Article 15 of Regulation of the Minister of Finance No. 48/PMK.04/2007 concerning Excisable Good Entrepreneur Code Number of Ethyl Alcohol Manufacturers and Operators of Storage Places, it is necessary to stipulate a regulation of the Director General of Customs and Excise on Procedures for Issuing, Changing and Revoking Excisable Good Entrepreneur Code Number of Ethyl Alcohol Manufacturers and Operators of Storage Places;
DIRECTOR GENERAL OF CUSTOMS AND EXCISE REGULATION CONCERNING PROCEDURES FOR ISSUING, CHANGING AND REVOKING EXCISABLE-GOODS ENTREPRENEUR CODE NUMBER OF ETHYL ALCOHOL MANUFACTURERS AND OPERATORS OF STORAGE PLACES
In this Regulation, the meaning of:
In the interest of supervision over excisable goods and state revenue, ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing, which had already secured the license from the institution in charge of industrial and/or trading affairs,must possessan NPPBKC.
(1) In order to obtain NPPBKC as intended in Article 2, ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing shall submit first applications to Heads of Service Offices by enclosing site map of location/building/ business place for examination in the framework of fulfilling physical requirements.
(2) Based on the applications as intended in paragraph (1), the Heads of Tax Service Offices shall assign Customs and Excise Officials to inspect the location/building/business place.
(3) Based on the result of the inspection as intended in paragraph (2), the Customs and Excise Officials shall make inspection protocols signed by the Customs and Excise Officials and entrepreneurs or their proxies.
(4) In the case that the physical requirements as stipulated in Articles 3, 4 and 5 of Regulation of the Minister of Finance No. 48/PMK.04/2007 are being fulfilled, the ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing shall submit applications to obtain NPPBKC to the Minister of Finance in this case the Heads of Service Offices by using form PMCK-6.
(5) In case of the physical requirements as stipulated in Articles 3, 4 and 5 of Regulation of the Minister of Finance No. 48/PMK.04/2007 are not fulfilled, the Heads of Service Offices shall notifyin writing and with explanations,the ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing.
(6) The activities as intended in paragraph (2) up to paragraph (5), shall be settled in not later than 10 (ten) working days.
(1) The applications as intended in Article 3 paragraph (4) shall be accompanied by the administrative requirements as intended in Article 6 of Regulation of the Minister of Finance No. 48/PMK.04/2007.
(2) In the case that of the requirements as intended in paragraph (1) being fulfilled, the Heads of Service Offices on behalf of the Minister of Finance in not later than 30 (thirty) working days, shall stipulate a Minister of Finance decision concerning the issuance of NPPBKC as the ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing, along with attachment in the form of NPPBKC.
(3) In the case that of the requirements as intended in paragraph (1) is not being fulfilled, the Heads of Service Offices shall notify in writing the applicants to complete the shortcomings of requirements or improve data about applications in no later than 30 (thirty) working days.
(4) In the case that in the period as intended in paragraph (3), the applicants had not completed the requirements or had not improved the data of their application, Head of Service Office shall issue the rejection notification, with reasons of rejection.
(5) Decree as intended in paragraph (2) or notification as intended in paragraph (4), shall be conveyed to applicants and the copy is made available to the Director of Excise and Heads of Regional Office.
(1) The decree of the Minister of Finance as intended in Article 4 paragraph (2) can be revoked if the owners of NPPBKC or the ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing fulfilled the provisions of revocation stipulated in Article 8 paragraph 8 of Minister of Finance Regulation No. 48/PMK.04/2007.
(2) Minister of Finance Decree as intended in Article 4 paragraph (1), shall be revoked by the Head of Service Offices on behalf of the Minister of Finance by stipulating a decree on revocation of NPPBKC.
(3) Revocation of the Minister of Finance Decree as intended in paragraph (1) shall be exception for the ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing that undertake no activity for one year because of:
(4) The exception as intended in paragraph (3) shall be reported to the Heads of Service Offices in no later than 7 (seven) days:
(5) The decree on revocation as intended in paragraph (2) shall be conveyed to the owners of the particular NPPBKC and the copy is made available to the Director of Excise and Heads of Regional Offices.
(1) Based on the decree on revocation as intended in Article 5 paragraph (2), the Heads of Service Offices shall be sorted out to ascertain the volume of ethyl alcohol whose excise has not been settled in ethyl alcohol factories, storage places or special storage places for mixing.
(2) In not later than 30 (thirty) days as from the date of receipt of the decree on revocation by owners of NPPBKC, the ethyl alcohol shall abide by the following provisions:
(3) In case of the obligation as intended in paragraph (2) being not fulfilled, the ethyl alcohol shall be destroyed by the Heads of Service Offices at expense of the owners of excisable goods.
(1) Any change in company's name, corporate ownership, location/building of ethyl alcohol factory, storage place or special storage place for mixing mentioned in NPPBKC can only be realized by the Heads of Service Offices on behalf of the Minister of Finance.
(2) Ethyl alcohol manufacturers, operators of storage places or operators of special storage place for mixing, that undertake the change as intended in paragraph (1) shall submit application for changing NPPNKC to the Minister of Finance in this case the Heads of Service Offices.
(3) In case of the requirements being received completely and truthfully, the Heads of Service Offices, on behalf of the Minister of Finance shall stipulate a decree on the change in NPPBKC in not later than 15 (fifteen) days as from the date of receipt of the applications,
(4) In case that the received requirements are not complete and true, the Heads of Service Offices shall notify the applicants, in writing, to complete the shortcomings of requirements or improve the data regarding the applications in no later than 15 (fifteen) days.
(5) In case of in the period as intended in paragraph (4), the applicants had not completed the shortcomings of requirements or improving data about the applications, the Heads of Service Offices shall issue notification about rejection, containing reasons for the rejection.
(6) The decree as intended in paragraph (3) or rejection as intended in paragraph (5) shall be conveyed to the applicants and the copy is made available to the Director of Excise and Heads of Regional Offices.
The regulation shall come into force as from June 1, 2007.
For public cognizance, the regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
On May 31, 2007
DIRECTOR GENERAL
ANWAR SUPRIJADI