CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. SE-20/BC/2009

CONCERNING
SERVICE FOR THE PAYMENT AND REMITTANCE OF NON-TAX STATE RECEIPTS THROUGH PERCEPTION FOREIGN EXCHANGE BANKS

THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

September 15, 2009

To:

• 1. Heads of Regional Offices within the DJBC.
• 2. Heads of KPUBC within the DJBC.
• 3. Heads of KPPBC within DJBC.

In relation with the issue related with the payment and remittance of non tax state receipts (PNBP) through Perception Foreign Exchange Banks, we need to provide the following matters:

1. Based on result of meeting organized to settle the issue related to the payment and remittance of PNBP from Export among Bank of Indonesia, Directorate General of Treasury, Directorate General of Customs and Excise, Directorate General of Taxation and Perception Foreign Exchange Banks, there is an agreement that perception foreign exchange banks are to abide by the provisions governed in Regulation of the Minister of Finance No. 99/PMK.06/2006 concerning Module of State Revenue as follow:

• a. Perception foreign exchange banks are obliged to receive state revenue during the open hours of cash (up to 15.00 local time) without regarding the nominal value and customers/non customers.
• b. Perception foreign exchange banks are prohibited from imposing cost on transactions of state revenue.
• c. Perception foreign exchange banks should not restrict service and provide service for taxpayers/payers properly.

2. if perception foreign exchange banks do not fulfil/violate the provision, the banks shall be subject to sanction in accordance with the provision of Article 5 paragraphs (6) and (7) of PMK-99/PMK.06/2006, namely:

• a. Give written warning.
• b. Revoke of appointment as perception foreign exchange banks if the warning has been issued 3 (three) times and is not fulfilled.

3. In the framework of providing proper service in the field of export, in case of perception foreign exchange banks not serving the payment and remittance of PNBP from the export in accordance with the provision in paragraph 1, you are asked to report the issue to the Director General of Customs and Excise along with chronology of the issue and supporting data in the form of evidence of violation of the said provision.

4. This circular shall come into force as from the date of stipulation.

This is for implementation with full sense of responsibility.

THE DIRECTOR GENERAL
signed,
ANWAR SUPRIJADI