that in the framework to implement provisions of Law Number 20 Year 1997 regarding Non-Tax State Revenue, it is necessary to stipulate the Government Regulation concerning Export Levy on Certain Exported Goods.
1. Article 5 sub-article (2) of the 1945 Constitution;
2. Law Number 10 Year 1995 regarding Custom Affairs (State Gazette of 1995 Number 75, Supplement to State Gazette Number 3612);
3. Law Number 20 Year 1997 regarding Non-Tax State Revenue (State Gazette of the Republic of Indonesia Year 1997 Number 43, Supplement to State Gazette of the Republic of Indonesia Number 3687);
4. Government Regulation Number 22 Year 1997 regarding Kinds and Transfer of Non-Tax State Revenue (State Gazette of the Republic of Indonesia Year 1997 Number 57, Supplement to State Gazette of the Republic of Indonesia Number 3694);
5. Government Regulation Number 44 Year 2003 regarding Tariff and Kinds of Non-Tax State Revenue which in force surrounding at Ministry of Finance (State Gazette of the Republic of Indonesia Year 2003 Number 95, Supplement to State Gazette of the Republic of Indonesia Number 4313);
6. Government Regulation Number 22 Year 2005 regarding Inspection of Non-Tax State Revenue (State Gazette of the Republic of Indonesia Year 2005 Number 46, Supplement to State Gazette of the Republic of Indonesia Number 4500);
GOVERNMENT REGULATION ON EXPORT LEVY FOR CERTAIN EXPORTED GOODS
In this Government Regulation the meaning of:
(1) Certain Exported Goods can be imposed Export Levy.
(2) Certain Exported Goods as meant in sub-article (1) are stipulated with purpose of:
(3) Determination of Certain Exported Goods as meant in sub-article (2) executed by the Minister of Finance after obtain consideration and/or suggestion of the Ministers duty and responsible in the field of trade and/or other relating technical Minister.
(1) Tariff of Exported Levy could be determined by method of ad valorem or specific.
(2) In the case tariff of Export Levy determined by method of ad valorem, total fixing of Export Levy as meant in Article 2 sub-article (1), shall be calculated base on formula: Tariff of Export Levy x Unit of Goods Quantity x Export Check Prices (HPE) x Exchange Rates.
(3) In the case tariff of Export Levy determined specific, total fixing of Export Levy as meant in Article 2 sub-article (1), shall be calculated base on formula: Tariff of Export Levy in certain currency x Unit of Goods Quantity x Exchange Rates.
(4) Tariff of Export Levy as meant in sub-article (1), shall be determined maximum 60% (sixty percent).
(5) The amount tariff of Export Levy which in force determined by the Minister of Finance after obtaining considerations and/or recommendations of the Minister in charge of trade affairs and/or other technical Ministers concerned.
(6) Export Check Prices (HPE) as meant in sub-article (2), determined every month by the Minister in charge of trade affairs after obtaining considerations and/or recommendations of the Minister of Finance and/or other technical Ministers concerned.
(7) The exchange rates as meant in sub-article (2) determined periodically by the Minister of Finance.
(1) Export Levy as meant in Article 2 sub-article (1), not payment yet at the same time PEB document registered at the Service Office of Customs and Excise for fulfillment customs obligation.
(2) In the case export revoked, exporter to submit an application of reversion of Export Levy in writing to the Minister of Finance with enclosure complete document.
(3) Restitution of Export Levied as meant in sub-article (2), shall be imposed administration fee amount of 2% (two percent) from the paid total of Export Levy.
(4) The exporter could be free from imposed administration fee as meant in sub-article (3), with previous obtain approval from the Minister of Finance, in the case of:
(1) Payment of Export Levy implemented at the least when PEB is registered at the Service Office of Customs and Excise where customs liabilities are fulfilled.
(2) In the case Payment of Export Levy surpass time limit as meant in sub-article (1), exporter imposed administration fine with amount 2% (two percent) a month for the longest 24 (twenty four) months and part in a month is rounded up to one month.
(1) In the case lack of payment of Export Levy which resultant by wrong tariff of Export Levy, unit of goods quantity, HPE, exchange rates, calculation or administrative error exporter must paid it soon.
(2) In the case with delayed of lack payment of Export Levy as meant in sub-article (1), exporter shall be imposed administration fine with amount 2% (two percent) a month from the lack total of export levied for the longest 24 (twenty four) months and part in a month calculated a full month.
The Minister of Finance base on exporter application after comply with provision terms, could granted writing approval to the exporter to pay by installment or postpone the payment of Export Levy, with interest imposed amount 2% (two percent) a month.
(1) In the case available excess payment of Export Levy which resultant by wrong imposed tariff of Export Levy, unit of goods quantity, HPE, exchange rates, calculation, or administration is wrong, exporter can submit an application of reversion for excess of payment mentioned to the Minister of Finance.
(2) The excess payment as meant in sub-article (1) shall be calculated as down-payment of the total not payment yet of Export Levy from exporter mentioned for further period.
(3) In the case occur to the finishing business activities of exporter and available payment excess of Export Levy as meant in sub-article (1), therefore the total of excess mentioned can be reverted to the exporter in cash.
The Minister of Finance can request to the authority agency to perform examination toward exporter in pursuance of provisions in force, according to:
(1)In the case base on examination result as meant in Article 9 available lack payment of Export Levy, the Minister of Finance to issue determination for lack mentioned.
(2) For payment lack of Export Levy as meant in sub-article (1), exporter must paid lack mentioned added 2% (two percent) administration fine a month for the longest time 24 (twenty four) months since the date of Export Levy liabilities.
(1) In the case base on examination result as meant in Article 9 available payment excess of Export Levy, the Minister of Finance to issue determination for excess mentioned.
(2) The payment excess of Export Levy as meant in sub-article (1), shall be calculated as down-payment of the total not payment yet of Export Levy from exporter mentioned for further period.
(3) In the case occur to the finishing business activities of exporter, total excess payment of Export Levy as meant in sub-article (1), reverted to the exporter in cash at the latest 1 (one) month since the date of determination.
(4) In the case reversion payment excess implemented surpass time limit as meant in sub-article (3), payment excess mentioned reverted to the exporter with addedinterest recompense 2% (two percent) a month for the longest time 24 (twenty four) months.
Examination of Export Levy based on the laws and regulations concerning Inspection of Non-Tax State Revenue.
(1) The total of Export Levy, administration fine, interest and/or lack of Export Levy not payment yet must paid by exporter mentioned in cash and transferred to Exchequer Office.
(2) Payment of Export Levy, administration fine, interest and/or lack of Export Levy not payment yet as meant in sub-article (1), implemented through Perception Foreign Exchange Bank, except other stipulated by the Minister of Finance.
(3) For payment of Export Levy, administration fine, interest and/or lack of Export Levy not payment yet as meant in sub-article (2), exporter receive acquit fence according to the provision in force and validated by Perception Foreign Exchange Bank whose receive payment as meant in sub-article (2).
(1)In the case exporter caveat of total determination of Export Levy not payment yet as meant in Article 10 sub-article (1), exporter can submit an application of caveat in writing to the Minister of Finance at the latest 3 (three) months since the date of determination issued.
(2) The caveat submitting as meant in sub-article (1), cant delay obligation to pay of Export Levy not payment yet.
The provisions further which needed in the framework of implementation this Government Regulation regulated by the Minister of Finance.
When this Government Regulation shall come into force, Decree of the Minister of Finance which regulate on Export Tax, in this Government Regulation called Export Levy, shall be pursuance at the latest in 30 (thirty) days since stipulated this Government Regulation.
This Government Regulation shall be effective as the date of announced.
In order to the people cognizance, this Government Regulation shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On September 10, 2005
THE PRESIDENT OF THE REPUBLIC OF INDONESIA
Signed
DR. H. SUSILO BAMBANG YUDHOYONO
Put in it the State Gazette at Jakarta
On September 10, 2005
MINISTER OF JUSTICE AND HUMAN RIGHTS
THE REPUBLIC OF INDONESIA
Signed
HAMID AWALUDIN
The natural resources and agriculture products taking part very significant and strategic in Indonesian economy, because at the international market as well as domestic interesting. In this case placed the continuity of natural resources issue and restraining of the certain goods export for domestic demand are represent of importance the Government duties.
In the framework to support implementation continuing of natural resources, to secure its complied with demand of raw materials of domestic industrial and also to create of domestics price stability for certain export goods, therefore it is deep necessary laws certainty on implementation and management of Export Levy. To be effort realize of laws certainty mentioned necessary implemented perfection of regulations in the field of Export Levy. In connected with this matter and to perform the provisions of Law Number 20 Year 1997 regarding Non-Tax State Revenue, necessary stipulated Government Regulation regarding Export Levy for Certain Exported Goods.
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Before a commodity export determinate to the certain goods export, relating to agencies necessary to envisage advisement and suggestion from relating to stack holder.
Tariff stipulated in ad valorem method is tariff stipulated by percentage.
Tariff stipulated in specific method is tariff stipulated by nominal prices (of money).
Example for calculation pursuant to this sub-article as following:
Commodity Export XEFebruary 2003 amount 1,000 MT with tariff of Export Levy amount 3%, HPE amount US$ 160,0/MT and exchange rates 1 US$= Rp. 8,800.00 so that the total of liability Export Levy are: 3% x 1,000 MT x US$ 160,00 x Rp. 8,800.00 = Rp. 42,240,000.00.
Example for calculation pursuant to this sub-article as following:
Commodity Export YEMay 2003 amount 1,000 M3 with tariff of Export Levy amount US$ 5,00/M3 and exchange rates 1 US$= Rp. 8,600.00 so that the total of liability Export Levy are: US$ 5,00 x 1,000 M3 x Rp. 8,600.00 = Rp. 43,000,000.00.
In this case the specific tariff used if not available price of commodity at international market or not determined yet of Export Check Prices (HPE).
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HPE determination in this sub-article oriented on the international average price as follows:
The value of exchange rates used in calculation of Export Levy not payment yet is effective value at the moment of paying of Export Levy by exporter.
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The meaning of revokedEin this sub-article is export does not execute and proved with cancellation approval from Head of Service Office for Customs and Excise at the place of PEB registered.
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The meaning of force majorEin this sub-article covering catastrophe, epidemic, commotion, fire can be proved by exporter with the letter of explanation from the authority party.
The principle of Export Levy paid in cash at the latest when PEB registered in the Service Office for Customs and Excise, so that payment of Export Levy can be implemented before PEB registered. In the case available difference exchange rates between at the moment of payment and PEB registration, therefore difference value of exchange rates mentioned does not counted as lack or excess payment of Export Levy.
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The meanings of administration wrong in this sub-article among other things result of typewriting wrong.
Exporter imposed administration fine in case of lack payment of Export Levy executed excess the date of PEB registration at the Service Office for Customs and Excise.
The provision terms previous to grant approval to pay in installment or payment delay of Export Levy is relating to document needed verification.
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The meaning of finishing business activities is:
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Administration fine counted 2% (two percent) a month from lack total of Export Levy for the longest time 24 (twenty four) months counted since the date of relating to PEB registration.
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The finishing business activities in this provision are as meant in elucidation of Article 8 sub-article (3).
The calculation of interest is amount 2% (two percent) a month from total of excess counted since the date of the determination issue for the longest time 24 (twenty four) months.
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The meaning of Exchequer OfficeEin this sub-article is Account of State Exchequer-General Number 502.000.000 at the Bank Indonesia.
The meaning of Foreign Exchange Bank in this sub-article is Perception Foreign Exchange Bank in pursuance of the regulations.
Minister of Finance can stipulate a payment place of Export Levy apart from Perception Foreign Exchange Bank for example Service Office for Customs and Excise.
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The comprehension of caveat in this provision is exporter caveat on difference between total liability of Export Levy which calculated by exporter and the determination of Ministry of Finance base on verification result and/or audit.
in on the same time of caveat application, exporter yet to have obligation to pay of Export Levy, exporter have to comply with his obligation soon without have to wait determination of caveat.
Further provisions shall be regulated by the Minister of Finance among other things on payment procedure, transfer, dunning, caveat, installment or payment delay of Export Levy.
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