DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-77/BC/2000
ON
IMPROVEMENT OF CUSTOMS AND EXCISE PAYMENT FORMS
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
Attachment
Considering:
- a. that based on the Decree of the Minister of Finance No. 232/KMK.05/1996 dated April 1, 1996 on the procedure for payment and remittance of import duty, excise, administrative fines, interest and tax in the framework of imports, the model and contents of payment forms are stipulated by a decision of the Director General of Customs and Excise;
- b. that model of forms and directives for completion of customs and excise payment forms (SSBC) for paying and remitting import duty, excise, administrative fines and interest need to be adjusted to the provisions currently in force;
- c. that with the considerations as meant in points a and b, it is necessary to issue a decision of the Director GenEral of Customs and Excise on SSBC.
In view of:
- a. Law No. 10/1995 on customs affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612);
- b. Law No. 11/1995 on customs affairs (Statute Book of 1995 No. 76, Supplement to Statute Book No. 361 3);
- c. The Decree of the Minister of Finance No. 5/KMK.01/1993 on the appointment of banks as perception banks in the framework of management of state revenue payment;
- d. The Decree of the Minister of Finance No. 232/KMK.05/1996 on the procedure for payment and remittance of import duty, excise, administrative fines, interest and tax in the framework of imports;
- e. The Decree of the Minister of Finance No. 240/KMK.05/1996 on the settlement of excise;
- f. The Joint Decision of the Director General of Budgetary Affairs, the Director General of Customs and Excise, the Director General of Post and Telecommunications and the Board of Executive Directors of Bank Indonesia No. KEP-38/A/51/0893, No. KEP-17/PJ/1993, No. KEP-53/BC/1993, No. 98/DIRJEN/1993, No. 26/56/KEP/DIR dated August 2, 1993 on the procedure for collection, remittance and administration of state revenue through banks/post and giro offices;
- g. The Decision of the Director General of Custorns and Excise No. KEP-15/BC/1999 dated February 24, 1999 on general directives for customs operation in the import sector as already improved the latest by the Decision of the Director General of Customs and Excise No. KEP-83/BC/1999.
DECIDES:
To stipulate:
THE DECISION OF THE DIRECTOR GENERAI. Of CUSTOMS AND EXCISE CONCERNING IMPROVE MENT OF CUSTOMS AND EXCISE PAYMENT FORMS.
Article 1
The type, colour and size of SSEC shall be ns contained in the attachment to this decision of the Director General of Customs and Excise.
Article 2
The distribution of the sheets of SSBC shall be as the following:
- 1. Remittance through perception banks/perception foreign exchange banks:
- a. sheet 1: to the Customs and Excise Service through the remitter;
- b. sheet 2: to the State Treasury Office (KPKN);
- c. sheet 3: to the remitter;
- d. sheet 4: to the recipient bank for filing.
- 2. Remittance through post and giro offices:
- a. sheet 1: to the Customs and Excise Service through the post and giro office;
- b. sheet 2: to the State Treasury Office;
- c. sheet 3: to the postal remitter/recipient;
- d. sheet 4: to the post and giro office for filing.
Article 3
Upon the enforcement of this Decision of 0Director General of Customs and Excise, the Decision of the Director General of Customs and Excise No. Kep-59/BC/1 993 shall be declared void.
Article 4
This decision of the Director General of Customs and Excise shall come into force as from the date of stipulation.
For public cognizance, this decision of the Director General of Customs and Excise shall be announced by publishing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta.
On October 23, 2000,
THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,
sgd
DR. R. B. PERMANA AGUNG, MSc.
Attachment to DECISION OF DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-77/BC/2000