That in the framework of implementing the provisions in Article 62 paragraph (3) and Article 66 paragraph (3) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, it is necessary to stipulate Regulation of Minister of Finance concerning Procedure for Settlement of Taxable Goods and Other Goods in Confiscation or Under The State's Control;
1. Law No. 11/1995 concerning Excise (Statute Book Republic of Indonesia No. 76/1995, Supplement to Statute Book of Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book Republic of Indonesia No. 105/1995, Supplement to Statute Book of the Republic of Indonesia No. 4755);
2. 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) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 20/2006, Supplement to Statute Book of the Republic of Indonesia No. 4609);
3. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE FOR SETTLEMENT OF TAXABLE GOODS AND OTHER GOODS IN CONFISCATION OR UNDER THE STATE'S CONTROL
In this Ministerial Regulation:
1. Law in Customs is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Law in Excise is Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
3. Other Goods are goods directly relating to taxable goods, such as transporting facility to transport taxable goods, equipment or machinery used to produce taxable goods.
4. Customs Stacking Place is any construction and/or field or other places equivalent thereto provided by the Government at the customs office, existing under the management of the Directorate General of Customs and Excise to store goods declared under no party's control, goods under the state's control, and goods belonging to the state based on the Law on Customs.
5. Unknown Violator is any person violating the provisions in Regulation of the statutory regulation, either administrative provision or criminal provision, which are unknown.
6. Office of Directorate General of Customs and Excise hereinafter called as Office is Customs and Excise Main Service Office or Supervisory and Service Office within the Directorate General of Customs and Excise environment.
7. Minister is Minister of Finance of the Republic of Indonesia.
(1) Taxable goods and other goods involved in criminal action on Excise based on court judgment has final legal power are declared confiscated by the State.
(2) The taxable goods and other goods as intended in paragraph (1) are under supervision of the Minister as management of the state's assets.
(1) The Head of Office where the criminal action on excise takes place will receive the taxable goods and other goods declared confiscated for the state from the prosecutor as operator of the court judgment.
(2) Minutes of delivery shall be drawn up on the delivery of the taxable goods and other goods as intended in paragraph (1).
(1) Based on the delivery of taxable goods and other goods declared confiscated as intended in Article 3 paragraph (1), the following provisions prevail:
(2) Settlement of taxable goods and other goods confiscated for the state, shall be determined as follows:
(3) Minutes of destroying shall be drawn up on the destruction of the taxable goods and other goods as intended in paragraph (2).
(1) The taxable goods and other goods originating from violation by Unknown Violator shall be under State's control under the supervision of the Directorate General of Customs and Excise.
(2) The goods under the state's control as intended in paragraph (1) shall be placed in Customs Stacking Place or other place functioning as Customs Stacking Place as determined by the Head of Office on behalf of the Minister.
(1) The taxable goods and other goods originating from violation by unknown violator after 14 (fourteen) days as of the state's control which violator is still unknown, they shall be declared as state's property.
(2) Further settlement of taxable goods and other goods declared as states's property as intended in paragraph (1), shall be determined as follows:
(3) Minutes shall be drawn up on the destruction of taxable goods and other goods as intended in paragraph (2).
(1) Taxable goods which excise is still unsettled and the owner of which is unknown, declared taken over under control of the State under the supervision of the Directorate General of Customs and Excise.
(2) The taxable goods under the state's control as intended in paragraph (1) shall be placed at the Customs Stacking Place or other place functioning as Customs Stacking Place as determined by the Head of Office on behalf of the Minister.
(1) The Head of Office must immediately announce officially to the Office in charge on the obligation of the owner of taxable goods under the state's control as intended in Article 7, to settle the owner's obligation within 30 (thirty) days as of the date the goods are under state's control.
(2) If within a period as intended in paragraph (1), the person concerned fails to settle its obligation, the taxable goods declared as the state's property.
(1) Further settlement of the taxable goods declared as State's property as intended in Article 8 paragraph (2) shall be determined as follows:
(2) Minutes of destroying shall be drawn up on the destruction of the taxable goods as intended in paragraph (1).
(1) The goods as intended in Article 2 paragraph (1), Article 6 paragraph (1), and Article 8 paragraph (2) shall be declared goods turning into state's property constituting the state's asset.
(2) The goods as intended in paragraph (1) shall be stored at the Customs Stacking Place or other place functioning as Customs Stacking Place as determined by the Head of Office on behalf of the Minister.
(3) The Director General Customs and Excise shall submit to the Minister list of goods constituting State's property as intended in Article 4 paragraph (2) a, Article 6 paragraph (2) a and Article 9 paragraph (1) a and the proposal for destruction.
(4) The Director General of Customs and Excise submits to the Minister list of goods constituting state's property of the taxable goods and other goods as intended in Article 4 paragraph (2) b, Article 6 paragraph (2) b and c 3, and Article 9 paragraph (1) b and the proposal for auction, grant, destruction, and/or decide the status of its use.
(5) The Minister or appointed Official on behalf of the Minister determines allocation of the goods constituting the state's property with due consideration of the proposal of the Director General of Customs and Excise as intended in paragraph (3) and paragraph (4).
(1) The Directorate General of Customs and Excise records the goods constituting the state's property as intended in Article 10 paragraph (1) in the record book of goods constituting the state's property.
(2) The Directorate General of Customs and Excise reports the record of goods constituting the state's property as intended in paragraph (1), to the Minister through the Director General of State's Assets.
(1) In the framework of compiling balance sheet of the Central Government and stipulation of allocation of the goods constituting the states property, assessment shall be made on the goods constituting the state's property.
(2) No assessment shall be made on goods constituting the state's property which allocation for destruction has been decided.
(3) The goods constituting the state's property as intended in paragraph (1), shall be assessed by the Directorate General of Customs and Excise and may involve relevant agency or independent appraisal.
(4) The assessment of goods constituting state's property as intended in paragraph (3) shall be conducted to obtain reasonable value based on the relevant document, market price, or source of other information on price, with due consideration of the condition of the goods at assessment.
The goods constituting the state's property which allocation has been determined by the Minister and has been implemented shall be deleted from the record book of goods constituting state's property.
The auction, destruction, grant, and stipulation of status of the goods constituting State's property as intended in Article 10 paragraph (1), shall be conducted in accordance with the statutory regulation on management of goods constituting state's property.
The taxable goods and/or other goods confiscated for the State or taken over under the State's control originating from import shall be settled based on the Law on Customs.
By the time this Regulation of the Minister of Finance takes effect, Decree of the Minister of Finance No. 322/KMK.05/1996 concerning Procedure for Settlement of Taxable Goods and Other Goods Confiscated for the State or Taken over under the State's control shall revoked and declared null and void.
This Regulation of the Minister of Finance takes effect after 30 (thirty) days as of the date it is enacted.
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 July 29, 2010
MINISTER OF FINANCE,
signed.
AGUS D.W. MARTOWARDOJO