That in the framework of perfecting the administration of Land and Building Tax (PBB) Revenue from the Oil and Natural Gas and Geothermal Mining Sector, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedures for Administering Land and Building Tax (PBB) Revenue from the Oil and Natural Gas and Geothermal Mining Sector;
1. Law No. 6/1983 concerning General Provisions and Procedures of Taxation (Statute Book No. 49/1983, Supplement to Statute Book No. 3262) as amended by Law No. 16/2000 (Statute Book No. 126/2000, Supplement to Statute Book No. 3984);
2. Law No. 12/1985 concerning Land and Building Tax (Statute Book No. 68/1985, Supplement to Statute Book No. 3312) as amended by Law No. 12/1994 (Statute Book No. 62/1994, Supplement to Statute Book No. 3569);;
3. Law No. 17/2003 concerning State Finance (Statute Book No. 47/2003, Supplement to Statute Book No. 4286);
4. Law No. 1 Year 2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);
5. Government Regulation No. 16/2000 concerning the Sharing of Land and Building Tax Revenue between the Central and Regional Governments (Statute Book No. 36/2000);
6. Presidential Decree No. 20/P/2005;
7. Decree of the Minister of Finance No. 249/KMK.04/1993 concerning the Appointment of Places and Procedures for Payment of Land and Building Tax;
8. Decree of the Minister of Finance No. 451/KMK.04/1997 concerning Administration of Data about Objects Land and Building Tax on the Oil, Natural Gas and Geothermal Mining as well as the Payment;
9. Regulation of the Minister of Finance No. 99/PMK.06/2006 concerning State Revenue Module as amended by Regulation of the Minister of Finance No. 37/PMK.05/2007;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURES FOR ADMINISTERING LAND AND BUILDING TAX REVENUE FROM THE OIL AND NATURAL GAS AND GEOTHERMAL MINING SECTOR
In this Ministerial Regulation:
1. Perception Banks shall be commercial banks appointed by the Minister of Finance to receive the remittance of state revenues not in the framework of the import, covering revenues from taxes, domestic excise and non-tax revenue.
2. Operational Bank III, hereinafter abbreviated to BO III shall be a bank appointed by the Minister of Finance to receive the transfer of revenue from Lard and Building Tax (PBB) from Perception Banks to share results of revenue from PBB and pay the restitution of overpaid PBB.
(1) In the framework of recording the state revenue resulting from Land and Building Tax on Oil, Natural Gas and Geothermal Mining, Bank Indonesia shall conduct the book transfer of the revenue to the State - Cash Account at the respective perception banks of regencies/cities.
(2) The perception banks as intended in paragraph (1) also shall constitute banks appointed as BO III PBB for the regencies/cites.
(1) Perception banks shall issue state revenue receipt to the receiving of the book transfer of PBB as intended in Article 2 paragraph (1).
(2) The state revenue receipt as intended in paragraph (1) shall constitute a document issued by perception banks to any transaction of state revenue, which mentions Number of transaction of state revenue and Number of transaction of bank.
(3) The revenue from PBB as intended in paragraph (1) shall be transferred to account of BO III on the same day after receiving the book transfer.
Provisions needed in the framework of implementing this Ministerial Regulation shall be ruled by the Director General of Budgetary Affairs, Director General of Financial Sharing, Director General of Treasury Affairs and the Director General of Taxation jointly or individually in accordance with their respective tasks.
Following the enforcement of this Ministerial Regulation:
1. The provision of Article 3 paragraph (1) c of Decree of the Minister of Finance No. 249/KMK.04/1993 concerning the Appointment of Places and Procedure for Payment of Land and Building Tax shall be revoked and declared null and void.
2. The existing technical directives related to the book transfer of Land and Building Tax Revenue from the Oil, Natural Gas and Geothermal Sector shall remain effective as long as they do not contravene the provisions in this Ministerial Regulation.
This Ministerial Regulation shall come into force as from the date of stipulation.
For public cognizance, this Ministerial Regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On October 11,2007
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI