a. That based on certainty in Article 37 of Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006, by request of anybody owing, Director General of Customs and Excise can give approval for postponed or gradual payment of import duty and/or administrative fine;
b. That based on consideration as described in a. and in the framework to implement certainty in Article 37A paragraph (4), it is needed to stipulate Regulation of the Minister of Finance concerning Postponement of Settlement of Underpaid Import Duty and/or Administrative Sanction in the form of Fine.
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) that is amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Law No. 19/1997 concerning Collection of Taxes by Distress Warrant (Statute Book of the Republic of Indonesia Year No. 42/1997, Supplement to Statute Book of the Republic of Indonesia No. 3686) that is amended by Law No. 19/2000 (Statute Book of the Republic of Indonesia No. 129/2000, Supplement to Statute Book of the Republic of Indonesia No. 3987);
3. Law No. 17/2003 concerning State Finance (Statute Book of the Republic of Indonesia No. 47/2003, Supplement to Statute Book of the Republic of Indonesia No. 4286);
4. Law No. 1/2004 concerning State Treasury (Statute Book of the Republic of Indonesia No. 05/2004, Supplement to Statute Book of the Republic of Indonesia No. 4355);
5. Presidential Decision No. 20/P/2005;
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING POSTPONEMENT OF SETTLEMENT OF UNDERPAID IMPORT DUTY AND/OR ADMINISTRATIVE SANCTION IN THE FORM OF FINE
In this regulation:
1. "Import Duty Guarantor" refers to anybody owing import duty and/or administrative sanction in the form of fine.
2. "Director General" refers to the Director General of Customs and Excise.
3. "Customs Office" refers to office within the Directorate General of Customs and Excise where the customs liabilities are settled in accordance with the provisions of Law No. 10/1995 concerning Customs that is amended by Law No. 17/2006.
(1) The postponement can be granted to tax guarantors for the claim on underpaid import duty and/or administrative sanction in the form of fine as a result of:
(2) The postponement as described in paragraph (1) can be in the form of:
a. Delay in the payment period of claim on underpaid import duty and/or administrative sanction in the form of fine; or
b. Gradual payment of claim on underpaid import duty and/or administrative sanction in the form of fine.
The postponement as described in Article 2 shall be granted in the case of the import duty guarantor fulfilling the following criteria:
(1) The postponement can be granted for a period of 12 (twelve) months starting from the maturity date of payment of claim.
(2) The postponement shall be subject to interest as high as 2% (two percent) per month, part of month shall be rounded up to one month, as from the maturity date of payment of claim.
(3) The calculation of the interest as described in paragraph (2) shall be based on:
(1) In order to obtain the postponement, the import duty guarantor shall submit application in writing to the Director General by enclosing the financial statement of the last year.
(2) Based on the financial statement as described in paragraph (1) the Director General shall stipulate kind of guarantee which must be given up.
(3) In the case of the import duty guarantor being not yet obliged to make financial statement on the basis of legislation in force, the given up guarantee must be in the form of bank guarantee.
(4) The application as described in paragraph (1) shall be submitted in not later than 40 (forty) days before the maturity date of the decision on stipulation as described in Article 2.
(1) Based on the application as described in Article 5 paragraph (1), the Director General shall issue a decision in not later than 30 (thirty) days as from the date of receipt of complete application.
(2) The decision of the Director General as described in paragraph (1) can be approving or denying the said application.
(3) In the case of the application being approved, the Decision of the Director General as described in paragraph (2) shall also stipulate kind of guarantee which must be given up by the import duty guarantor.
The guarantee as described in Article 6 paragraph (3) shall be amounting to the underpaid import duty and/or administrative sanction in the form of fine.
(1) The decision on the granting of postponement shall be revoked in the case of the import duty guarantor:
(2) In the case of the decision on the granting of postponement being revoked as described in paragraph (1):
Further provision needed for implementing this regulation shall be regulated by a regulation of the Director General.
The regulation shall come into force after 30 (thirty) days as from the date of stipulation.
For public cognizance, the regulation shall be published by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On February 11, 2008
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI