to Indonesian
a. that based on Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit as amended by Regulation of the Minister of Finance No. 148/PMK.04/2009 have governed provision on the customs audit on the importer, exporter, temporary piling place entrepreneur, bonded piling place entrepreneur, customs settlement service entrepreneur, or transportation entrepreneur;
b. that based on Regulation of the Minister of Finance No. 91/PMK.04/2008 concerning Excise Audit, has governed provision of the excise audit on the factory entrepreneur, storage place entrepreneur, importer of goods subject to excise, distributor and user of goods subject to excise that get excise exemption facility;
c. that in the framework to simplify provision on the audit, it is necessary to combine the provision on the customs audit and provision on the excise audit;
e. that based on consideration as intended in paragraph a, paragraph b, and paragraph c, and in the framework to implement provisions of Article 86 paragraph (3) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 and Article 39 paragraph (3) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, it is necessary to stipulate Regulation of the Minster of Finance concerning Customs Audit and Excise Audit;
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Law No. 11/1995 concerning Excise (Statute Book of the Republic of Indonesia No. 76/1995, Supplement to Statute Book of the Republic of Indonesia No. 3613) as amended by Law No. 39/2007 (Statute Book of the Republic of Indonesia No. 105/2007, Supplement to Statute Book of the Republic of Indonesia No. 4756;
3. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING CUSTOMS AUDIT AND EXCISE AUDIT.
In this Ministerial Regulation:
1. Customs Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006.
2. Excise Law is Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
3. Customs audit is examination of financial statement, books, records and documents become the basic evidence of bookkeeping and letters related to business activities, including electronic data as well as correspondence related to activities in the customs field, and/or stocks of goods in the framework of implementing the provisions of customs legislation.
4. Excise audit is a series of activities to audit financial statements, books, records and documents become the basic evidence of bookkeeping and letters related to business activities, including electronic data as well as correspondence related to activities in the excise field, and/or stocks of goods in the framework of implementing the provisions of excise legislation.
5. Person is either individual or statutory body.
6. Customs and Excise official is employee of the Directorate General of Customs and Excise appointed in certain positions to execute certain tasks based on the Customs Law and/or Excise Law.
7. Auditee is the Person audited by Audit Team.
8. Director General is Director General of Customs and Excise.
9. General Audit is Customs Audit and/or Excise Audit that has complete and comprehensive scope of examination to the fulfillment of customs and/or excise obligation.
10. Special Audit is Customs Audit and/or Excise Audit that has specified scope of examination to the fulfillment of customs and/or excise obligation.
11. Investigation Audit Customs Audit and/or Excise Audit in the framework to help investigation alleged criminal offence in the customs and/or excise.
12. Audit Team is to a team assigned to undertake Customs Audit and/or Excise Audit based on letter of assignment or order of the Director General.
13. Provision Finding List hereinafter abbreviated as DTS is a list containing provisional finding and conclusions of Customs Audit and/or Excise Audit.
14. Report of Audit Result hereinafter abbreviated as LHA is a report of the implementation of Customs Audit and/or Excise Audit that is made by Audit in accordance with scope and purpose of Customs Audit and/or Excise Audit.
15. Auditor is to employee of the Directorate General of Customs and Excise already securing certificate of expertise as auditor, assigned, authorized and responsible for executing Customs Audit and/or Excise Audit.
16. Chairman of Auditor is auditor already securing certificate of expertise as Chairman of Customs and Excise Auditor.
15. Customs Audit and/or Excise Audit Technical Controller hereinafter abbreviated to PTA is auditor already securing certificate of expertise as Customs and Excise Audit Technical Controller.
18. Customs Audit and/or Excise Audit Quality Controller hereinafter abbreviated to PMA is auditor already securing certificate of expertise as Customs and Excise Audit Quality Controller.
19. Customs Audit and/or Excise Audit Data hereinafter called Audit Data is financial reports, books, records and documents becoming the basic evidence of bookkeeping, letters related to business activities including electronic data as well as correspondence related to activities in the customs and/or excise field.
20. Electronic Data is information or a series of information compiled and/or gathered for special use, received, recorded, sent, stored, processed, withdrawn, or produced electronically using computers or electronic data processing instruments, optics or other similar means.
21. Field Work is work in the framework of Customs Audit and/or Excise Audit conducted in the Auditee's place may in office, factory, business place, or other place, that has relation with Auditee business activities.
22. Office Work is work in the framework of Customs Audit and/or Excise Audit conducted in Customs and Excise Official Office.
23. Stock of Goods are all goods related with obligation in the customs and/or excise fields.
24. Security Measures are sealing activity to keep on financial statements, books, record, and documents become the basic evidence of bookkeeping and letters related to business activities, including electronic data as well as correspondence related to activities in the customs and/or field, and important goods not to be deleted, not changed or removed in place or room, to continue examination and/or make other measure that is allowed by provisions of regulation in the customs and/or excise field by keep on the continuous of the business activities.
25. Final Discussion is discussion activity between Audit Team and Auditee on the DTS.
26. Customs Audit and/or Excise Audit Result Warrant hereinafter called BAHA is warrant made by Audit Team on the final discussion report of Customs Audit and/or Excise Audit.
Customs Audit and/or Excise Audit is conducted on the Person act as:
Customs Audit and/or Excise Audit shall aim at verifying the compliance of the Person as intended in Article 2 to the fulfillment of provision of legislation in customs and/or excise fields.
Customs Audit and/or Excise Audit consists of General Audit, Special Audit, and Investigation Audit
(1) General Audit as intended in Article 4 shall be done concertedly or at any time.
(2) Special Audit and Investigation Audit as intended in Article 4 shall be done at any time.
(1) Concertedly Customs Audit and/or Excise Audit shall be done selectively based on risk management.
(2) Any time Customs Audit and/or Excise Audit shall be done based on priority scale.
(1) Customs Audit and/or Excise Audit as intended in Article 2 are done by Audit Team.
(2) The membership composition of the Audit Team as intended in paragraph (1) shall consist of:
(3) The membership composition of the Audit Team as intended in paragraph (2) can be supplemented by:
(1) PMA, PTA, Auditor Chief, Auditor, Customs and Excise Official and./or official as intended in Article 7 paragraph (2) and paragraph (3) in Audit Team, can be replaced if he/she are mutation, pretended not capable, or on himself/herself request.
(2) Member of Audit Team as intended in Article 7 paragraph (2) d and paragraph (3) can be supplemented, in case required for optimizing execution of Customs Audit and/or Excise Audit.
(1) Audit Team Member as intended in Article 7 paragraph (2) should has certificate of expertise in accordance with hierarchy of assignment as PMA, PTA, Auditor Chief, or Auditor.
(2) The Director General shall issue the certificate of expertise as intended in paragraph (1).
(1) General audit and special audit shall be executed based on letter of assignment from the Director General or appointed Customs and Excise Official.
(2) Investigation audit shall be executed based on order from the Director General or appointed Customs and Excise Official.
(1) Every issuing of letter of assignment should be complemented with list of questionnaires for the Auditee.
(2) List of questionnaires as intended in paragraph (1) is filled by Auditee and submitted to the Director General in closed envelope.
(3) List of questionnaires as intended in paragraph (1) is used by Director General for valuation of Audit Team performance and audit system.
(1) General Audit period is for 2 (two) years until the month before issuing letter of assignment.
(2) Special Audit and Investigation Audit period is stipulated based on requirement.
(3) In case General Audit period is less than 2 (two) years, General Audit period is started since ending of previous General Audit or since Auditee did customs and/or excise activities until end of previous month before issuing letter of assignment.
(4) Director General or appointed Customs and Excise Official may extend General Audit period as intended in paragraph (1) for maximum 10 (ten) years.
Before execution of Customs Audit and/or Excise Audit, Director General or appointed Customs and Excise Official can makes explanation on the execution of Customs Audit and/or Excise Audit to Auditee.
Customs Audit and/or Excise Audit can be executed together with other agency.
In executing the Customs Audit and/or Excise Audit, Audit Team shall refer to the Customs Audit and Excise Audit Standard.
In executing the Customs Audit and/or Excise Audit, Audit Team shall be authorized:
In the execution of Customs Audit and/or Excise Audit, Audit Team shall:
(1) For the interest of Customs Audit and/or Excise Audit execution, Auditee shall be obligated:
(2) In case of leader of Auditee being not in place or absent, the obligation as intended in paragraph (1) shall shift to the representing.
(3) In case obligation as intended in paragraph (1) is not implemented by leader of Auditee or representing as intended in paragraph (2), Auditee shall be subject to sanction in accordance with provisions of legislation in customs and/or excise fields.
(1) The Customs Audit and/or Excise Audit shall be completed in not later than 3 (three) months as from the date of letter of assignment or order.
(2) Director General or appointed Customs and Excise Official can extend period as intended in paragraph (1).
(3) Execution of Customs Audit and/or Excise Audit as intended in paragraph (1) covers:
(1) Audit Team can count physical Stock of Goods in the execution of Field Work.
(2) Before execution physical counting Stock of Goods as intended in paragraph (1), Audit Team shall give written notification on the plan of execution physical counting to the Auditee.
(3) Provision on the written notification on the plan of execution physical counting as intended in paragraph (2), is not for Investigation Audit.
(4) In case execution physical counting as intended in paragraph (1) requires equipment and special skill, Auditee shall provide those equipment and/or skilled personnel.
(1) Asking Audit Data as intended in Article 16 paragraph a is in written.
(2) Based on asking Audit Data as intended in paragraph (1), Audit shall provide complete Audit Data.
(3) On the submission of Audit Data as intended in paragraph (2), following provision shall apply:
(1) In case Auditee does not allow or submit complete Audit Data on the period of submission Audit Data as intended in Article 21 paragraph (3) a, Auditee will be given warning letter I.
(2) In case Auditee does not allow or submit complete Audit Data after 3 (three) working days since receive warning letter I as intended in paragraph (1), Auditee will be given warning letter II.
(3) In case Auditee does not allow or submit complete Audit Data after 3 (three) working days since receive warning letter II as intended in paragraph (2), and make Customs and Excise Official can not conduct right to execute Customs Audit and/or Excise Audit, Auditee is pretended to reject smooth of Customs Audit and/or Excise Audit.
(4) In case of leader of Auditee or representing reject to help smooth of Customs Audit and/or Excise Audit as intended in paragraph (3), leader of Auditee or representing shall sign statement letter of rejection.
(5) In case of leader of Auditee or representing reject to sign statement letter of rejection as intended in paragraph (4), Audit Team shall makes warrant.
(1) In case Auditee does not allow or submit complete Audit Data on the period of submission Audit Data as intended in Article 21 paragraph (3) b, Audit Team makes LHA based on available data.
(2) In case Auditee does not allow or submit complete Audit Data on the period of submission Audit Data as intended in Article 21 paragraph (3) c, Audit Team can make Security Measure and/or action in accordance with provision of legislation in customs and/or excise fields, in the form of:
Security Measure as intended in Paragraph 16 d can be conducted in case:
(1) Director General or appointed Customs and Excise Official can stop execution of Audit in case of:
(2) In case implementation of Customs Audit and/or Excise Audit is stopped as intended in paragraph (1), Audit Team make LHA.
(3) Auditee that is stopped of Customs Audit and/or Excise Audit as intended in paragraph (1), can be recommended for further action in accordance with provision of legislation.
(1) Based on implementation of Customs Audit and/or Excise Audit as intended in Article 19 paragraph (3), Audit Team make DTS.
(2) Excluding from the provision as intended in paragraph (1) shall be:
(3) DTS as intended in paragraph (1) refers to conveyed by the Audit Team to Auditee to gain response.
(4) The response as intended in paragraph (3) may in the form of:
(5) The response as intended in paragraph (3) refers to conveyed by the Auditee to the Audit Team within 7 (seven) working days as from the date of receipt of DTS by auditee and the period can be extended once to another period of 7 (seven) working days at the maximum.
(5) In case of Auditee not responding in the period as intended in paragraph (4), the finding in DTS refers to deemed approved by auditee.
In case of Auditee approve all finding result of Customs Audit and/or Excise Audit in DTS as intended in Article 26 paragraph (4) a, Auditee sign Approval Sheet of DTS.
(1) In case Auditee reject a part or all of finding result of Customs Audit and/or Excise Audit in DTS as intended in Article 26 paragraphs (4) b and c, Audit Team and Auditee shall conduct Final Discussion.
(2) Process of Final Discussion as intended in paragraph (1) shall be written in the Minutes of Final Discussion.
(3) Minutes of Final Discussion as intended in paragraph (2) is concluded in Result of Final Discussion and closed with BAHA.
(4) Auditee is pretended all of finding of Audit in DTS, in case of:
(1) Result of Customs Audit and/or Excise Audit implementation shall be mentioned in the form of LHA
(2) LHA as intended in paragraph (1) shall be signed by PMA, PTA and Auditor Chief.
(1) Audit Team has responsibility on the conclusion and/or recommendation of the Customs Audit and/or Excise Audit that is written in LHA and made based on Audit Data are submitted by Auditee at the implementation of Customs Audit and/or Excise Audit.
(2) Auditee has responsibility on the right and complete Audit Data that are submitted to Audit Team at the implementation of Customs Audit and/or Excise Audit.
(1) LHA as intended in Article 29 shall be used as the basis for:
(2) Stipulation of the Director General as intended in paragraph (1) a and/or stipulation of Customs and Excise Official as intended in paragraph (1) b, is issued in case there is less and/or over payment of import duty, excise, export levy, tax in the framework of import, and/or administration sanction in the form of fine.
LHA shall be evaluated to valuation of Customs Audit and/or Excise Audit implementation quality.
On the stipulation of the Director General as intended in Article 31 paragraph (1) a, stipulation of Customs and Excise Official as intended in Article 31 paragraph (1) b, and issuing of further action letter of Excise Audit as intended in Article 31 paragraph (1) d, will be further monitored.
Further provision on the:
With the enforcement of this Ministerial Regulation:
This Ministerial Regulation shall come into force 90 (ninety) days after the date of promulgation.
For public cognizance, the regulation shall be promulgated by placing it in State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
On December 9, 2011
THE MINISTER OF FINANCE
signed,
AGUS D.W. MARTOWARDOJO