REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-04/BC/2008

CONCERNING
TECHNICAL DIRECTIVE OF VALUE ADDED TAX BORNE BY GOVERMENT, FOR WHEAT AND WHEAT FLOUR

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

that to implement Regulation of the Minister of Finance No. 10/PMK.011/2008 concerning Value Added Tax borne by Government for import and/or delivery of wheat and wheat flour, and Regulation of the Minister of Finance No. 25/PMK.011/2008 concerning Value Added Tax borne by Government for import and/or domestic delivery, for wheat tariff post 1001.90.19.00, it is needed to stipulate Regulation of the Director General of Customs and Excise concerning Technical Directive of Value Added Tax borne by Government, for wheat and wheat flour;

In view of:

• 1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612), that is amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
• 2. Law No. 1/2004 concerning State Finances (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);
• 3. Law No. 45/2007 concerning State Revenue and Expenses Budget (APBN) of 2008 Budget (Statute Book No. 133/2007, Supplement to Statute Book No. 4778);
• 4. Regulation of the Minister of Finance No. 10/PMK.011/2008 concerning Value Added Tax borne by Government, for import and/or delivery of wheat and wheat flour;
• 5. Regulation of the Minister of Finance No. 25/PMK.011/2008 concerning Value Added Tax borne by Government, for import and/or domestic delivery of wheat with tariff post 1001.90.19.00;

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING TECHNICAL DIRECTIVE OF VALUE ADDED TAX BORNE BY GOVERMENT, FOR WHEAT AND WHEAT FLOUR

Article 1

In this Regulation:

• 1. "Value Added Tax (VAT) borne by Goverment" refers to credit VAT that borne by Government, with budget based on Law No. 45/2007 concerning State Revenue and Expenses Budget (APBN) of 2008.
• 2. "Director General" refers to Director General of Customs and Excise
• 3. "Custom Office" refers to Primary Service Office of Customs and Excise, or Customs and Excise Control and Service Office.
• 4. "Officer" refers to officer of the Directorate General of Customs and Excise, who in its position to do a task based on Customs Law.

Article 2

(1) Credit Value Added Tax of imported wheat (Tariff Post 1001.10.00.00 and/or 1001.90.19.00) and/or wheat flour (Tariff Post 1101.00.10.00), borne by Government.

(2) Importer who get VAT borne by government facility as described in paragraph (1), has confirmed as Subject to Tax Entepreneur (PKP) with evident of PKP Confirmation Letter.

Article 3

(1) To get VAT borne by government facility as described in Article 2 paragraph (1), before pay payment in Perception Foreign Exchange Bank, importer fill Customs, Excise and Tax Payment Slip (SSPCP) completely and right, also fill sum of VAT should be pay, to appointed Head of Customs Office where goods are imported, or to appointed Officer.

(2) Head of Customs Office or appointed Officer stamp at SSPCP:

• a. "VAT BORNE BY GOVERNMENT EX PMK-10/PMK.011/2008", in case imported goods are wheat (Tariff Post 1001.10.00.00); or wheat flour (Tariff Post 1101.00.10.00); or
• b. "VAT BORNE BY GOVERNMENT EX PMK-25/PMK.011/2008", in case imported goods are wheat (Tariff Post 1001.90.19.00).

Article 4

Importers who get Periodically Payment facility, shall separate payment for import of wheat commodity and/or wheat flour as described in Article 2 paragraph (1) with other commodity by using separate SSPCP.

Article 5

(1) To monitor VAT of wheat and/or wheat flour that borne by government as described in Article 2 paragraph (1), Head of Customs Office shall submit report to Director General with attention Director of Customs and Excise Revenue and Regulation on every 15 (fifteen) and end of month, use form like sample in Attachment of this Director General Regulation.

(2) Director of Customs and Excise Revenue and Regulation on behalf of Director General submit List of Sum VAT borne by Government every three months to Director General of Tax, the latest time is end of following month after third month.

Article 6

This Regulation of the Director General is effective on the effective date of Regulation of the Minister of Finance No. 10/PMK.011/2008 and Regulation of the Minister of Finance No. 25/PMK.011/2008.

Stipulated in Jakarta
On February 20, 2008
DIRECTOR GENERAL,
signed
ANWAR SUPRIJADI
NIP 120050332