That in the framework to implement Regulation of the Minister of Finance No. 178/PMK.011/2007 concerning Government Borne Value Added Tax on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Implementation Directive on the Regulation of the Minister of Finance No. 178/PMK.011/2007 concerning Government Borne Value Added Tax on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Law No. 1/2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);
3. Law No. 45/2007 concerning State Expenses and Revenue Budget (APBN) Year 2008 (Statute Book No. 133/2007, Supplement to Statute Book No. 4778);
4. Regulation of the Minister of Finance No. 131/PMK.01/2006 concerning Organization and Work Flow of the Ministry of Finance as amended by Regulation of the Minister of Finance No. 54/PMK.01/2007;
5. Regulation of the Minister of Finance No. 177/PMK.011/2007 concerning Exception of Import Duty on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities;
6. Regulation of the Minister of Finance No. 178/PMK.011/2007 concerning Government Borne Value Added Tax on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING IMPLEMENTATION DIRECTIVE ON THE REGULATION OF THE MINISTER OF FINANCE No. 178/PMK.011/2007 CONCERNING GOVERNMENT BORNE VALUE ADDED TAX ON THE IMPORT OF GOODS FOR UPSTREAM NATURAL OIL AND GAS EXPLORATION AND GEOTHERMAL EXPLORATION ACTIVITIES.
In this Regulation of the Director General of Customs and Excise:
1. Companies are companies engaged in upstream natural oil and gas business activities that have signed cooperation contracts with the Government of the Republic of Indonesia after the coming into force of law No. 22/2001 concerning Natural Oil and Gas, and companies engaged in geothermal business activities that have signed contracts with the Government of the Republic of Indonesia or have obtained geothermal mining business permits after December 31, 1994 or companies engaged in geothermal business activities that have been assigned by the Government of the Republic of Indonesia to conduct an preliminary survey.
2. Agency of Sector Manager is Ministry of Energy and Mineral Resources, in this case:
3. Director General is Director General of Customs and Excise.
4. Customs Offices are offices within the Directorate General of Customs and Excise environment wherein customs obligation is complied with in accordance with the provisions in the Customs Law.
Value Added Tax (PPN) owed to the import of goods used for upstream natural oil and gas exploration and geothermal exploration activities by companies engaged in upstream natural oil and gas exploration activities, is borned by the Government.
(1) To obtain Government Borne PPN facility as intended in Article 2. Companies shall file application to Director General of Customs and Excise with attention to Director of Customs Facilitation.
(2) Application as intended in paragraph (1) shall be attached with 1 (one) Plan for Import of Goods (RIB) with application to get exemption of import duty on the import of goods for upstream natural oil and gas exploration and geothermal exploration activities.
(3) Application as intended in paragraph (1), shall contains the following documents:
(1) Director of Customs Facilitation shall check application and documents as intended in Article 3.
(2) On investigation as intended in paragraph (1), The Director of Customs Facilitation on behalf of Director General shall give approval or rejection.
(3) In case the application is approved, Director of Customs Facilitation on behalf of Director General shall issue Decision of the Minister of Finance concerning Exemption of Import Duty on the import of goods used for upstream natural oil and gas exploration and geothermal exploration activities and/or Government Borne PPN on the Import of Goods used for Upstream Natural Oil and Gas Exploration and Geothermal Exploration Activities, in not later than 14 (fourteen) working days after the application and documents have been received in the complete manner.
(4) In case the application is rejected, Director of Customs Facilitation on behalf of the Director General shall issue written rejection letter and state the reason of rejection, in not later than 7 (seven) working days after the application and documents have been received in the complete manner.
(5) Decision of the Minister of Finance as intended in paragraph (3) is valid until December 31, 2008.
(1) In case importation of goods will be done in other place of unloading port as stated in Decision as intended in Article 4 paragraph (3), Company should apply changing or adding unloading port to the Director General of Customs and Excise with attention to the Director of Customs Facilitation.
(2) Application as intended in paragraph (1) shall be attached with Bill of Lading (B/L) or Airway Bill (AWB) and Invoice or other documents that state requirement to change unloading port.
(3) Director of Customs Facilitation shall give approval or rejection on the application as intended in paragraph (1).
(4) In case application is approved, approval of changing or adding loading port is given in the Notification Letter by Director of Customs Facilitation on behalf of Director General that is integral part of Decision of the Minister of Finance as intended in Article 4 paragraph (3) in not later than 7 (seven) working days after the application and documents have been received in the complete manner.
(5) In case application is rejected, Director of Customs Facilitation on behalf of the Director General shall issue Rejection Letter and state the reason of rejection in not later than 7 (seven) working days after the application and documents have been received in the complete manner.
(1) To release imported goods that get facility as intended in Paragraph 2, Company shall submit Customs Declaration on the Import by state amount of PPN owed at kinds of levy cell in "Government Borne" column.
(2) Customs Declaration on the Import as intended in paragraph (1) shall be attached with Customs, Excise and Tax in Import Payment Slip (SSPCP), other customs supplementary documents according to effective regulation, and attached with Decision Letter of facility and/or Notification Letter as intended in Article 5 paragraph (4) in case there is any changing.
(3) On the Customs Declaration on the Import as intended in paragraph (1), Customs Office where customs obligation is fulfilled put "VAT BORNE BY GOVERNMENT EX PMK 178/PMK.011/2007" on all pages of Customs Declaration on the Import and SSPCP.
(1) Customs Office that process customs obligations as intended in Article 6 paragraph (3), shall make report by using format in Attachment II of this Regulation of the Director General.
(2) Report as intended in paragraph (1) shall be submitted to Director General with attention to Director of Customs Facilitation no later than 5 of the ensuing month by attached with copy of Customs Declaration on the Import and SSPCP that is stamped as intended in Article 6 paragraph (3).
(3) Director of Customs Facilitation on behalf of the Director General submit List of Government Borne Tax every quarter to Director General of Taxation at the latest ending of month of the ensuing quarter.
This Regulation of the Director General shall come into force since the date of Stipulation.
For public cognizance, this Regulation of the Director General of Customs and Excise shall be published by placing it at State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on February 14, 2011
DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332