a. that in an effort to increase the competitive edge of domestic sorbitol manufacturers, it is necessary to provide fiscal incentives in the form of government-borne duties on the import of goods and materials used for the manufacture of sorbitol;
b. that the import of goods and materials by sorbitol manufacturers has met the criteria and qualifications for government-borne duties pursuant to Article 2 of Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government-Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009;
c. that based on consideration in a. and b., and in an effort to implement provisions in Article 3 paragraph (2) Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009; it is necessary to stipulate Regulation of The Minister of Finance concerning Government-Borne Duties on the Import of Goods and Materials by Sorbitol Manufacturers in budget Year 2009;
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. 17/2003 concerning State Finance (Statute Book No. 47/2003, Supplement to Statute Book No. 4286);
3. Law No. 1/2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);
4. Law No. 41/2008 concerning State Budget of Revenue and Expenses of Fiscal Year 2009 (Statute Book No. 171/2008, Supplement to Statute Book No. 4920);
5. Presidential Decision No. 20/P/2005;
6. Regulation of The Minister of Finance No. 241/PMK.011/2008 concerning Government-Borne Duties on the Import of Goods and Materials for the Manufacture of Goods and/or Services to Serve the Public Interests and Improve the Competitive Edge of Industries in Certain Sectors for Budget Year 2009;
REGULATION OF THE MINISTER OF FINANCE ON GOVERNMENT-BORNE DUTIES ON THE IMPORT OF GOODS AND MATERIALS BYSORBITOL MANUFACTURERS IN BUDGET YEAR 2009
In this Regulation:
1. "Companies" refers to companies mainly engaged in the manufacture of sorbitol.
2. "Goods and materials for the manufacture of sorbitol", hereinafter called as goods and materials, refers to goods and materials irrespective of their types and composition including auxiliary materials used for the manufacture of sorbitol.
(1) The import of goods and materials as lay down in Attachment to this Regulation of The Minister of Finance which is an integral part of this Regulation of the Minister of Finance, shall be granted government-borne duties.
(2) The government-borne duties as described in paragraph (1) shall be granted with a budget ceiling of Rp 700,000,000 (seven hundred million rupiahs).
(3) The budget allocations for the government-borne duties with the ceiling as described in paragraph (2) for companies shall be set by the Director General of Agro and Chemical Industries, Ministry of Industry as the proxy of budget user.
(1) To obtain the government-borne duties as described in Article 2, companies shall file applications to the Director General of Customs and Excise by enclosing a plan for import of goods (RIB) already approved and validated by the Director General of Agro and Chemical Industries, Ministry of Industry.
(2) Plan for import of goods as described in paragraph (1) shall at least contains the following data:
(1) The Director General of Customs and Excise shall approve or reject the applications as described in Article 3 no later than 14 (fourteen) days after the applications have been received in a complete manner.
(2) If the applications as described in paragraph (1) are approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue Decision of The Minister of Finance concerning government-borne duties on the import of goods and materials for the manufacture of sobitol for certain companies.
(3) If the applications as described in paragraph (1) are not approved, the Director General of Customs and Excise on behalf of The Minister of Finance shall issue rejection letter.
(1) In connection with the import of goods and materials granted government-borne duties under Decree of The Minister of Finance as described in Article 4 paragraph (2) the Customs and Excise Supervisory and Service Office or Primary Service Office concerned shall put a stamp "GOVERNMENT-BORNE DUTIES BASED ON REGULATION OF THE MINISTER OF FINANCE NO. 34/PMK.011/2009" on all sheets of import customs notification.
(2) The import customs notification as described in paragraph (1) shall be used as the basis for the recording of receipts from government-borne duties and allocated as expenditure of tax subsidy in the same amount.
The reporting and accountability of the government-borne duties as described in Article 2 shall be done according to the Regulation of The Minister of Finance on the accounting and reporting systems of the central government's finance.
(1) The goods and materials imported by the companies as described in Article 4 paragraph (2) shall be used by the relevant companies for the manufacture of sorbitol and shall not be transferred to other party.
(2) The companies abusing provisions in paragraph (1) shall pay actual import duties plus 2% (two percent) interest per month for a maximum of 24 (twenty-four) months since the import as described in Article 5 is realized.
The Director General of Customs and Excise is instructed to implement this Regulation of The Minister of Finance.
This Regulation of The Minister of Finance shall be subject to evaluation no later than 12 (twelve) months after this Regulation of The Minister of Finance is stipulated.
This Regulation of The Minister of Finance shall come into force as from the date of stipulation and be valid until December 31, 2009.
For public cognizance, this Regulation of The Minister of Finance shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on February 26, 2009
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI