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REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-05/BC/2009

CONCERNING
AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-39/BC/2008 CONCERNING IMPLEMENTATION DIRECTION FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS SUBJECT TO EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

a. that in the framework to improve efficient payment of state revenue as well as match State Revenue Module (MPN) system and banking internal system, it is necessary to amend Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Regulation of the Director General of Customs and Excise concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

b. that base on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Amendment to the Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

In view of:

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 concerning Amendment to the Law No. 10/1995 concerning Excise (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);

2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to R.I. Statute Book No. 3613) as amended by Law No. 39/2007 concerning Amendment to the Law No. 11/1995 concerning Excise (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);

3. Regulation of the Minister of Finance No. 213/PMK.04/2008 concerning Procedure for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

4. Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods.

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-39/BC/2008 CONCERNING IMPLEMENTATION DIRECTION FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS SUBJECT TO EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS.

Article I

Several provision in Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods shall be amended as follows:

1. Between paragraph (2) and paragraph (3) of Article 7 is inserted 1 (one) paragraph, it is paragraph (2a) and supplemented 1 (one) paragraph after paragraph (3), it is paragraph (4), so Article 7 read as follows:

"Article 7

(1) Payment of state revenue as intended in Article 2 that is done by payer in Customs and Excise Office of Post Office, should be paid by Receiving Treasurer or Post Office to the State Treasury through a Perception Foreign Exchange Bank, Perception Bank, or Perception Post, on the following working day.

(2) Payment as intended in paragraph (1) shall be made by using SSPCP having been given a number by the Customs and Excise Office or Post Office.

(2a) In case payment as intended in paragraph (1) in more than 5 (five) pieces SSPCP for each payment base document, Receiving Treasurer or Post Office can make Recapitulation of Payment in 3 (three) copies based on each payment base document at SSPCP.

(3) Provision on payment procedure as intended in paragraph (2) is stipulated in Attachment VI of this Regulation of the Director General.

(4) Sample of Recapitulation of Payment as intended in paragraph (2a) are in Attachment IX that is integral part of this Regulation of the Director General."

2. Provision of the Article 9 shall be amended, so wholly Article 9 read as follows:

"Article 9

Effective since May 1, 2009, on the payment of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods subject to excise, and state revenue originating from the imposing of administrative fine on the transportation of certain goods that is not use payment slip form as intended in Article 2 paragraph (4), cannot be received as payment slip."

3. To change Attachment I become as stipulated in Attachment I as integral part of this Regulation of the Director General.

4. To change Attachment VI become as stipulated in Attachment II as integral part of this Regulation of the Director General.

5. To supplement new attachment, as Attachment IX of Regulation of the Director General of Customs and Excise No. P-39/BC/2008 concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods, become as stipulated in Attachment III as integral part of this Regulation of the Director General.

Article II

This Regulation of Director General shall come into force on stipulation date.

Stipulated in Jakarta
on March 30, 2009
DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332