a. that based on Regulation of the Minister of Finance of the Republic of Indonesia No. 22/PMK.011/2011, on the import of goods for upstream natural oil and gas exploration activities and geothermal exploration activities for budget year 2011 get Government Borne Value Added Tax Facility;
b. that to optimize service and give facility to implement Government Borne Value Added Tax as intended in paragraph a, it is necessary to arrange the implementation directives;
c. that based on consideration as intended in paragraph a and b, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Procedures to give Government Borne Value Added Tax on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities in Budget Year 2011;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as 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. 10/2010 concerning State Expenses and Revenue Budget Year 2011 (Statute Book No. 126/2010, Supplement to Statute Book No. 5075);
5. Regulation of the Minister of Finance No. 177/PMK.011/2007 concerning Exception of Import Duty on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities;
6. Regulation of the Minister of Finance No. 22/PMK.011/2011 concerning Government Borne Value Added Tax on the Import of Goods for Upstream Natural Oil and Gas Exploration Activities and Geothermal Exploration Activities in Budget Year 2011;
7. Regulation of the Minister of Finance No. 184/PMK.011/2010 concerning Organization and Work Flow of the Ministry of Finance;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES TO GIVE GOVERNMENT BORNE VALUE ADDED TAX ON THE IMPORT OF GOODS FOR UPSTREAM NATURAL OIL AND GAS EXPLORATION ACTIVITIES AND GEOTHERMAL EXPLORATION ACTIVITIES IN BUDGET YEAR 2011
In this Regulation of the Director General of Customs and Excise:
1. Government Borne Value Added Tax hereinafter abbreviated as PPNDTP is Value Added Tax owed to the import of goods used for upstream natural oil and gas exploration and geothermal exploration activities by companies engaged in upstream natural oil and gas exploration activities or companies engaged in geothermal activities, shall be borne by the Government with budget ceiling based on stipulation in Law No. 10/2010 concerning State Expenses and Revenue Budget Year 2011 and its amendment.
2. Companies are companies engaged in upstream natural oil and gas business activities that have signed cooperation contracts with the Government of the Republic of Indonesia after the coming into force of law No. 22/2001 concerning Natural Oil and Gas, and companies engaged in geothermal business activities that have signed contracts with the Government of the Republic of Indonesia or have obtained geothermal mining business permits after December 31, 1994 or companies engaged in geothermal business activities that have been assigned by the Government of the Republic of Indonesia to conduct an preliminary survey.
3. Agency of Sector Manager is Ministry of Energy and Mineral Resources, in this case:
4. Director General is Director General of Customs and Excise.
5. Customs Offices are offices within the Directorate General of Customs and Excise environment wherein customs obligation is complied with in accordance with the provisions in the Customs Law, they are:
On the import of goods for upstream natural oil and gas exploration activities and geothermal exploration activities get PPNDTP facility.
(1) To obtain PPNDTP facility as intended in Article 2, companies shall file application to Director General of Customs and Excise with attention to Director of Customs Facilitation.
(2) Application as intended in paragraph (1) shall be attached with 1 (one) Plan for Import of Goods (RIB) with application to get exemption of import duty on the import of goods for upstream natural oil and gas exploration and geothermal exploration activities.
(3) Application as intended in paragraph (1), shall contains the following documents:
(1) Director of Customs Facilitation on behalf of Director General shall check application as intended in Article 3 paragraph (1).
(2) On investigation as intended in paragraph (1), The Director of Customs Facilitation on behalf of Director General shall approve or reject no later than 14 (fourteen) days after the application has been received in a complete manner.
(3) In case the application is approved, Director of Customs Facilitation on behalf of Director General shall issue Decision of the Minister of Finance concerning Exemption of Import Duty on the Import of Goods Used for Upstream Natural Oil and Gas Exploration and Geothermal Exploration Activities and/or Government Borne Value Added Tax on the Import of Goods Used for Upstream Natural Oil and Gas Exploration and Geothermal Exploration Activities for Budget Year 2011.
(4) In case the application is rejected, Director of Customs Facilitation on behalf of the Director General shall issue written rejection letter and state the reason of rejection.
(5) Decision of the Minister of Finance as intended in paragraph (3) is valid until December 31, 2011.
(1) On the Decision of the Minister of Finance concerning Exemption of Import Duty on the import of goods used for upstream natural oil and gas exploration and geothermal exploration activities and/or Government Borne Value Added tax on the import of goods used for upstream natural oil and gas exploration and geothermal exploration activities for Budget Year 2011 as intended in Article 4 paragraph (3), can be changed before importation.
(2) Changing as intended in paragraph (1) is not valid for goods have been imported.
(3) Changing as intended in paragraph (1) can be given for:
(4) To change Decision of the Minister of Finance as intended in paragraph (1), company propose Changing Application to Director General with attention to Director of Customs Facilitation and state the reason of changing.
(5) In case changing application about data of unloading port as intended in paragraph (3) a, application as intended in paragraph (4) should be attached with:
(6) In case changing application about quantity and/or kinds of goods data in RIB as intended in paragraph (3) b, application as intended in paragraph (4) should be attached with changing of RIB that is approved and validated by Agency of Sector Manager.
(7) Director of Customs Facilitation on behalf of Director General shall approve or reject application as intended in paragraph (4) no later than 14 (fourteen) days after the application have been received in a complete manner.
(8) In case changing application is approved, approval to change is given in the form:
(9) In case application is rejected, Director of Customs Facilitation on behalf of Director General shall issue written rejection letter and state the reason of rejection.
(1) To process customs procedures of imported goods that get PPN Borne by the Government facility as intended in Article 2, company shall submit Declaration of Imported Goods by stated amount of PPN owed at kinds of levy cell in "Government Borne" column.
(2) Declaration of Imported Goods as intended in paragraph (1) shall be completed with:
(3) On the Declaration of Imported Goods as intended in paragraph (1), Customs Office where customs obligation is fulfilled put "VAT BORNE BY GOVERNMENT BASED ON PMK No. 22/PMK.011/2011", name, NIP and initial of customs and excise official that is appointed by Head of Customs Office, on all pages of Declaration of Imported Goods and SSPCP.
(4) Stamp as intended in paragraph (5) uses format as stated in Attachment III that is an integral part of this Regulation of the Director General.
(5) Declaration of Imported Goods as intended in paragraph (2) is used as base for bookkeeping of PPNDTP receiving and allocated as tax subsidy expenses in the same amount.
(1) Customs Office that process customs obligations as intended in Article 6 paragraph (3) should:
(2) Report as intended in paragraph (1) c, uses format as stated in Attachment III that is an integral part of this Regulation of the Director General.
(3) Director of Customs Facilitation on behalf of the Director General submit List of PPNDTP amount every quarter to Director General of Taxation with attention to Director of Obedient Potential at the latest ending of month of the ensuing quarter.
This Regulation of the Director General shall come into force since the date of Stipulation until December 31, 2011.
Stipulated in Jakarta
on February 14, 2011
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 19510621 197903 1 001