DIRECTORATE GENERAL OF CUSTOMS AND EXCISE
To:
- Heads of Customs and Excise Supervision and Service Offices
- Throughout Indonesia
CIRCULAR OF THE DIRECTOR GENERAL
Number SE-15/BC/2008
CONCERNING
ENHANCEMENT OF SUPERVISION FOR NECESSARY WRITTEN/ACCOUNTING AND REPORTS OF GOODS SUBJECT TO EXCISE
In order to secure state rights in the excise sector and enhance supervision over taxable entrepreneurs of goods subject to excise, we herewith ask you to pay attention to the following matters:
1. Enhancing investigation, supervision and audit of entrepreneur liabilities related to recording/bookkeeping as well as reporting in the excise sector according to the effective provisions, namely:
- - Supply Book of Excisable Goods in the form of Tobacco Result (BCK-01, BCK-1, BCK-1A, BCK-1B, BCK-1C);
- - Supply Book for Cigarette revenue stamp (BCK-4);
- - Notification Letter of Dutiable Goods settled to be Made (CK-4);
- - Supply Book for Dutiable Goods in the form of Beverage consisting of Ethyl Alcohol (BCK-2, BCK-2A, BCK-28);
- - Supply Book of Dutiable Goods in the form of Ethyl Alcohol (BCK-3, BCK-3A, BCK-9, BCK-10, BCK-11, BCK-12);
- - Supply Gook of Goods subject to Excise as material supply or supported material for the. production of other Goods subject to Excise (BCK-8);
- - Report of Excise free Goods (LACK-1, LACK-2);
- - Report of Goods subject to Excise with facility on duty release (LACK-3, LACK-4, LACK-5, LACK-6, LACK-7, LACK-8, LACK-9).
2. To know the obedience of entrepreneur and ensure that the obligation to record/book has been executed in accordance with the provision, You shall inspect or audit periodically or incidentally.
3 Manage and taking action against entrepreneurs violating the provision on the recording / bookkeeping and reporting according to the effective provision.
This is for implementation in a full sense of responsibility.
Stipulated in Jakarta
On March 17, 2008.
The Director General,
signed
ANWAR SUPRIJADI
NIP 120050332
Cc:
- 1. Heads of Regional Offices of the Directorate General of Customs and Excisable throughout Indonesia.
- 2. Heads of Primary Customs and Excise Service Offices.