a. that to give legal certainty in the implementation of provision of interest recompense in the customs and/or excise fields to parties having claims to the state, it is necessary to improve rules on the provision of interest recompense in the customs and/or excise fields;
b. that based on Article 38 paragraph (1) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, debts or claims to the state based on Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 that are not paid or are underpaid are subject to interest of 2% (two percent) per month;
c. that based on Article 12 paragraph (3) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, if excise is returned after a period of 30 (thirty) days, the government will impose an interest of 2% (two percent) per month;
d. that based on the considerations in paragraphs a, b and c, it is necessary to stipulate Regulation of the Minister of Finance concerning the Provision of Interest Recompense in the Customs and/or Excise Fields.
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. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
3. Law No. 14/2002 concerning Tax Court (Statute Book No. 27/2002, Supplement to Statute Book No. 4189);
4. Government Regulation No. 55/2008 concerning Imposition of Export Levy on the Export Goods (Statute Book No. 116/2008, Supplement to Statute Book No. 4886);
5. Presidential Decree No. 20/P/2005;
6. Regulation of the Minister of Finance No. 91/PMK.06/2007 concerning Standard Account Chard;
REGULATION OF THE MINISTER OF FINANCE CONCERNING THE PROVISION OF INTEREST RECOMPENSE IN THE CUSTOMS AND/OR EXCISE FIELDS.
In this Regulation of the Minister of Finance:
1. The Office of the Directorate General of Customs and Excise, hereinafter called as office, is the Regional Office of the Directorate General of Customs and Excise, Customs and Excise Main Service Office, Medium Customs and Excise Control and Service Office, and/or the Customs and Excise Control and Service Office at the Directorate General of Customs and Excise where customs and/or excise obligations are fulfilled.
2. Decision on Import Duty Refunds, hereinafter abbreviated as SKPBM, is a decision on refunds on import duties and/or administrative sanctions in the form of fines issued by the head of office or authorized customs and excise official on behalf of the Minister of Finance.
3. Decision on Export Levy Refunds, hereinafter abbreviated as SKPBK, is a decision on refunds on exit levies and/or administrative sanctions in the form of fines issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
4. Decision on Excise Refunds, hereinafter abbreviated as SKPC, is a decision on refunds on excise and/or administrative sanctions in the form of fines issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
5. Decision on the Payment of Import Duty and/Excise Refunds, hereinafter abbreviated as SKPFP BM-C, is a decision on refunds on import duties and/or excise paid for the import of goods and/or materials for processing, assembling or fitting on other goods already exported or delivered to the bonded zone issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
6. Party entitled to receive interest recompense, hereinafter called as the rightful party, is an individual or legal entity entitled to receive interest recompense according to the identity contained in SKPBM, SKPBK, SKPC, SKPFP BM-C, or evidence of benefit receipt.
7. Decision on the Provision of Interest Recompense, hereinafter called as SKPIB, is a decision on the amount of interest recompense given by the government to the rightful party issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
8. Interest Recompense Payment Order hereinafter abbreviated as SPMIB, is a letter on the payment of interest recompense to the rightful party as the basis for the issuance of Fund Disbursement Order issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
9. Import Duty Refund Payment Order, hereinafter abbreviated as SPMKBM, is a letter on the payment of refunds on import duties and/or administrative sanctions in the form of fines as the basis for the issuance of fund disbursement order issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
10. Export levy Refund Payment Order, hereinafter abbreviated as SPMKBK, is a letter on the payment of refunds on exit levies and/or administrative sanctions in the form of fine as the basis for the issuance of fund disbursement order issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
11. Excise Refund Payment Order, hereinafter abbreviated as SPMKC, is a letter on the payment of refunds on excise and/or administrative sanctions in the form of fines issued by the head of office or the authorized customs and excise official on behalf of the Minister of Finance.
12. Import Duty and/or Excise Refund Payment Order, hereinafter called as SPMK, is an order to pay refunds on import duties and/or excise issued by the head of office o the authorized customs and excise official at the Regional Office of the Directorate General of Customs and Excise on behalf of the Minister of Finance.
13. State Treasury Service Office, hereinafter abbreviated as KPPN, is a vertical agency at the Directorate General of Treasury seconded and responsible to the Head of the Regional Office of the Directorate General of Treasury serving as the working partner of the office.
14. Fund Disbursement Order hereinafter abbreviated as SP2D, is an order issued by the proxy of the State Public Treasurer to the operational bank/post and giro office based on SPMIB to transfer a sum of money from the State Treasury to the account of the party appointed in the relevant SPMIB.
15. Customs and excise official is an employee of the Directorate General of Customs and Excise appointed to a certain post to carry out certain duties based on the law.
16. Operational bank I is the operational bank serving as the working partner of the proxy of the State Public Treasurer in the region channelling State Budget fund for monthly non-salary spending and stock money.
Interest recompense shall be given to rightful parties if:
(1) The amount of interest recompense as intended in Article 2 shall be set at 2% (two percent) per month, counted on the value contained in SKPBM, SKPBK, SKPC, SKPFP BM-C, or on the value of cash guarantee returned.
(2) Interest recompense as a result of lateness in refunds as intended in Article 2 a, c and d shall be given for a maximum of 24 (twenty-four) months after the maturity date of refunds up to the issuance date of SPMKBM, SPMKBK, SPMKC, SPMK or the Gate of refunding cash guarantee, with part of month rounded up to 1 (one) month.
(3) Interest recompense as a result of lateness in refunds as intended in Article 2 b shall be given for a maxim urn of 24 (twenty-four) months after the head of office receives a copy of verdict or decision of the Tax Court up to the issuance date of SPMKBM, SPMKBK, SPMK or SPMK, with part of month rounded up to 1 (one) month.
(1) The head of office or the authorized customs and excise official shall check the truth of interest recompense to be given to the rightful party by observing provisions in Article 2.
(2) If the rightful party can be given interest recompense as intended in Article 2, the head of office or the authorized customs and excise official shall issue notes of interest recompense calculation (NPPIB) according to the format as intended in Attachment Ito this Regulation of the Minister of Finance.
(1) Based on the NPPIB as intended in Article 4 paragraph (2), the head of office or the authorized customs and excise official shall issue SKPIB according to the format as intended in Attachment II to this Regulation of the Minister of Finance.
(2) The SKPIB as intended in paragraph (1) is made in 4 (four) copies for the following:
(1) Based on the SKPIB as intended in Article 5 paragraph (1), the head of office or the authorized customs and excise official shall issue SPMIB according to the format as intended in the regulation in the treasury field.
(2) The SPMIB as intended in paragraph (1) is made in 4 (four) copies for the following:
(3) The SPMIB as intended in paragraph (1) shall directly be sent to KPPN by the appointed customs and excise official.
(1) Based on the SPMIB as intended in Article 6 paragraph (1), the head of KPPN in the capacity as the proxy of the state public treasurer shall issue SP2D in 3 (three) copies for the following:
(2) KPPN shall convey SP2D to the operational bank I to make payments by transferring funds to the account in SPMIB according to the regulation.
(3) KPPN shall return the second sheet of SPMIB and the second sheet of SP2D to the head of office issuing SPMIB.
(1) The SPMIB as intended in Article 6 shall only be valid for one budget year.
(2) SPMIB to which SP2D has not been issued until the end of budget year shall be nullified by making an official report and later substitute SPMIB.
(3) SPMIB shall be charged to the account of customs and excise interest recompense payments as intended in the regulation on standard account chart.
A copy of Decree of the Minister of Finance on the appointment of the head of office or the authorized customs and excise official on the behalf of the Minister of Finance to sign SKPIB and SPMIB, and specimen signature of the head of office or the customs and excise official, shall be made at the start of every budget year or any time in case of succession of signing official for conveyance to the head of KPPN.
The head of office or the customs and excise official who is late in issuing SPMKBM, SPMKBK, SPMKC, or SPMK as intended in Article 2 paragraph a and paragraph b or in returning cash guarantee as intended in Article 2 paragraph c and paragraph d, shall be subject to personnel sanctions according to the law so long as the lateness is caused by act of neglect.
Attachments as intended in Article 4 paragraph (2), Article 5 paragraph (1), and Article 6 paragraph (1), shall be an integral part of his Regulation of the Minister of Finance.
When this Regulation of the Minister of Finance takes effect, the amount of interest recompense in case of a verdict of the Tax Court ruling the provision of interest recompense as a result of refunds on overpaid import duty, excise, administrative fine and/or interest not yet given before this Regulation of the Minister of Finance takes effect, shall be calculated after the receipt date of the Tax Court verdict up to the issuance of SPMKBM, SPMKBK, SPMKC, or SPMK.
Further provisions needed to implement this Regulation of the Minister of Finance are to be provided for in a regulation of the Director General of Customs and Excise and/or the Director General of Treasury, either individually or jointly, according to their respective task and authority.
When this Regulation of the Minister of Finance begins to take effect, Regulation of the Minister of Finance No. 27/PMK.04/2006 concerning the Procedure of Providing Interest Recompense in the Customs and Excise Field shall be declared null and void.
This Regulation of the Minister of Finance shall come into force as from the date of stipulation.
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 October 30, 2008
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI