a. that Law concerning the State Budget carries government borne import duty allocations for certain sectors;
b. that in connection in a above and in observance of provisions about government borne duties on the import of goods and materials for the production of goods and/or services to serve public interests and improve the competitive edge of certain industrial sectors provided for in a separate regulation of the Minister of Finance, it is deemed necessary to set the mechanism of realizing and accounting far government-borne import duties;
c. that based an considerations in a and b, it is necessary to stipulate a Regulation of the Minister of Minister of Finance concerning the Mechanism of Realizing and Accounting for Government-borne Import Duties;
1. Law No. 17/2003 concerning State Finance (Statute Book No. 47/2003, Supplement to Statute Book No. 4286;
2. Law No. 1/2004 concerning State Treasury (Statute Book No. 5/2004, Supplement to Statute Book No. 4355);
3. Law No. 15/2004 concerning the Audit, Management and Accountability of State Finance (Statute Book No. 66/2004, Supplement to Statute Book No. 4400);
4. Government Regulation No. 24/2005 concerning Government Accounting Standard (Statute Book No. 49/2005, Supplement to Statute Book No. 4503);
5. Presidential Decree No. 84/P/2009;
6. Regulation of the Minister of Finance No. 91/PMK.05/2007 concerning Standard Account Chart;
7. Regulation of the Minister of Finance No. 171/PMK.05/2007 concerning the Accounting and Reporting System of Central Government Finance;
8. Regulation of the Minister of Finance No. 196/PMK.05/2008 concerning the Procedure of Making and Presenting the Financial Statement of Subsidy and Other Budget in the Financing Budget and Calculation;
THE REGULATION OF THE MINSTER OF FINANCE CONCERNING THE MECHANISM OF REALIZING AND ACCOUNTING FOR GOVERNMENT BORNE IMPORT DUTIES.
In this Regulation of the Minister of Finance:
1. Government-borne import duty, hereinafter called BM-DTP, is import duty due paid by the government with budget ceiling set in the State Budget.
2. Budget user/proxy of budget user, hereinafter called PA/proxy of PA, is a minister/head of institution or proxy responsible for the management of budget at the relevant ministry /institution.
3. Customs, excise and other taxes payment form, hereinafter called SSPCP, is state revenue payment form.
4. Budget Realization Form, hereinafter called DIPA or similar document, is a budget realization document made by a minister/head of institution or working unit and endorsed by the Director General of Treasury on behalf of the Minister of Finance which functions as the basis for taking steps leading to state spending and fund disbursement at the charge of the state budget as well, as document supporting the government's accounting activities.
5. Proxy of state general treasurer, hereinafter called proxy of BUN, is the Director General of Treasury/Head of State Treasury Service Office authorized to issue an order for fund disbursement (SP2D) at the charge of the state budget.
6. Payment Order, hereinafter called SPM, is a document issued by PA/proxy of PA or other official appointed to disburse funds originating from DIPA or other similar documents.
7. Fund Disbursement Order, hereinafter called SP2D, is an order issued by the proxy of BUN to disburse funds at the charge of the state budget based on SPM.
8. Budget realization report is one of the elements of financial statement depicting a ratio of budget to its realization in a certain reporting period.
9. Working unit, hereinafter called Satker, is a proxy of PA constituting part of an organizational unit at a state Ministry/institution carrying out one or several activities of a program.
10. Working unit of subsidy spending for government borne import duties, hereinafter called Satket of Subsidy Spending for BM-DTP, is a working unit at a state ministry/institution responsible for the development of sectors authorized by the Minister of Finance to realize subsidy spending for BM-DTP.
11. Accounting unit of the proxy of budget user, is an accounting unit of the agency carrying out accounting and reporting activities at a level of Satket.
12. State general treasurer, hereinafter called BUN, is an official assigned to carry out the functions of state general treasurer.
13. Institutional accounting system, hereinafter called SAI, is a series of manual and computerized procedures, ranging from collecting, recording and summarizing data to reporting financial position and financial operation at a state ministry/institution.
14. Accounting system of subsidy spending and other spending, hereinafter called SA-BSBL, is a series of manual and computerized procedures, ranging from collecting, recording and summarizing data to reporting financial position and financial operation of subsidy spending and other spending transactions at BUN.
15. Reconciliation is a process of reconciling financial transaction data processed through several different systems/subsystems based on the same source of documents.
(1) Proxy of PA for BB-DTP income is carried put by the Head Office of the Directorate General of Customs and Excise (KP-DJBC) of Ministry of Finance.
(2) Proxy of PA for subsidy spending for BM-DTP shall be carried out by a state ministry/institution responsible for the development of sectors set by the Minister of Finance.
(1) The Minister of Finance shall every year set industrial sectors granted fiscal incentives in the form of BM-DTP based on assessment criteria.
(2) The Director General of Customs and Excise on behalf of the Minister of Finance shall grant fiscal incentives in the form of BM-DTP to companies by issuing decrees of the Minister of Finance.
(3) The procedure of granting fiscal incentives in the form of BM-DTP as intended in paragraph (2) is to be provided for in a Regulation of the Director General of Customs and Excise.
(4) SSPCP BM-DTP or other similar receipt forms shall be sent by the Directorate General of Customs and Excise to Satker of subsidy spending for BM-DTP as the basis for the issuance of SPM.
(5) SPM shall be issued by proxy of PA of subsidy spending for BM-DTP and sent to proxy of BUN.
(6) Specimen SPM format as intended in paragraph (5) shall be set in Attachment I which is an integral part of this Regulation of the Minister of Finance.
The procedure of filing SPM endorsing BMDTP shall refer to Regulation of the Minister of Finance concerning guidance for making payments in the realization of the state budget.
(1) The accounting of BM-DTP shall be carried out by:
(2) UAKPA as intended in paragraph (1) shall prepare source documents related to BM-DTP transactions.
(3) The source documents as intended in paragraph(2) are:
(1) DIPA as intended in Article 5 paragraph (3) b, shall be used to record the estimate of BM-DTP revenue for KP-DJBC.
(2) SSPCP or other similar receipt forms as intended in Article 5 paragraph (3) e, shall be used to record the realization of BM-DTP revenue.
(3) KP-DJBC shall administer DIPA and SSPCP as intended in paragraphs (1) and (2).
(1) DIPA as intended in Article 5 paragraph (3) a, shall be used to record budget allocations for subsidy spending of BM-DTP for proxy of PA at Satker of subsidy spending of BM-DTP.
(2) Endorsing SPM and SP2D as intended in Article 5 paragraph (3) c and d, shall be used to record the realization of subsidy spending for BM-DTP.
(3) Satker of subsidy spending of BM-DTP shall administer endorsing DIPA, SPM and SP2D as intended in paragraphs (1) and (2) and SSPCP as intended in Article 6 paragraph (2).
(1) Account codes used to record BM-DTP transactions are as follows:
(2) The account codes as intended in paragraph (1) constitute transactions that do not affect government cash (non-cash transactions).
(3) BM-DTP revenue is acknowledged at the time when SSPCP or other similar receipt forms are stamped BM-DTP.
(4) Subsidy spending of BM-DTP is acknowledged at the time of issuing endorsing SPM and SP2D after receiving SSPCP.
The procedure of reconciling BM-DTP revenue and subsidy spending of BM-DTP shall be carried out as follows:
(1) BM-DTP transactions produce:
(2) BM-DTP transactions are not recorded in a cash flow report.
(3) Specimen format of report on the realization of the budget as intended in paragraph (1) is contained in Attachment III which is an integral part of this Regulation of the Minister of Finance.
(4) Report on the realization of BM-DTP budget shall be submitted according to the regulation concerning the financial accounting and reporting system of the central government.
(5) Report on the realization of subsidy spending of BM-DTP shall be submitted by each of UAKPA according to the regulation concerning the procedure of compiling and presenting financial report on subsidy spending and other spending.
When this Regulation of the Minister of Finance begins to take effect, Regulation of the Minister of Finance No. 87/PMK.05/2009 concerning the Mechanism of Implementing and Accounting for Government Borne Import Duties of Budget Year 2009 shall be declared null and void.
This Regulation of the Minister of Finance shall come into force as from the date of promulgation.
For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On March 18, 2010
THE MINISTER OF FINANCE,
signed,
SRI MULYANI INDRAWATI