to Indonesian
that in the framework to implement provisions in Article 16 of Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit and Article 16 of Regulation of the Minister of Finance No. 91/PMK.04/2008 concerning Excise Audit, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Procedure of 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. Law No. 8/1997 concerning Company Document (Statute Book of the Republic of Indonesia No. 18/1997, Supplement to Statute Book of the Republic of Indonesia No. 3674);
4. Presidential Decree No. 20/P/2005;
5. Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit;
6. Regulation of the Minister of Finance No. 91/PMK.04/2008 concerning Excise Audit;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURE OF CUSTOMS AUDIT AND EXCISE AUDIT.
In this Regulation of the Director General of Customs and Excise:
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. Audit is customs audit and/or excise audit.
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. Person is either individual of statutory body.
8. Auditee is the Person audited by Audit Team.
9. Director General is Director General of Customs and Excise.
10. General Audit is audit that has complete and comprehensive scope of examination to the fulfillment of customs and/or excise obligation.
11. Special Audit is audit that has specified scope of examination to the fulfillment of customs and/or excise obligation.
12. Investigation Audit is audit in the framework to help investigation alleged criminal offence in the customs and/or excise.
13. Audit Team is to a team assigned to undertake audit based on assignment letter or order of the Director General.
14. Provision Finding List hereinafter abbreviated as DTS is a list containing provisional finding and conclusions of audit.
15. Report of Audit Result hereinafter abbreviated as LHA is a report of the implementation of audit that is made by Audit Team in accordance with scope and purpose of audit.
16. 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 audit.
17. Chairman of Auditor is auditor already securing certificate of expertise as Chairman of Customs and Excise Auditor.
18. Audit Technical Controller hereinafter abbreviated as PTA is auditor already securing certificate of expertise as Customs and Excise PTA.
19. Audit Quality Controllder hereinafter abbreviated as PMA is auditor already securing certificate of expertise as Customs and Excise PMA.
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. 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.
22. Audit Object Plan List hereinafter abbreviated as DROA is list of person names will be audited and the reason and plan of audit implementation in specified period.
23. DROA period is between January 1 up to June 30 and between July 1 up to December 31.
24. Audit Task Number hereinafter abbreviated as NPA is Number issued by Directorate of Audt and has function to control audit implementation and basic to issues task job.
25. Office Work is work in the framework of audit conducted in Customs and Excise Official Office
26. Field Work is work in the framework of audit conducted in the Auditee’s place may in office, factory, business place, or other place, that has relation with Auditee business activities.
27. Stock of Goods are all goods related with obligation in the customs and/or excise fields.
28. 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.
29. Audit Work Paper hereinafter abbreviated as KKA is notes made by Audit Team on the procedure will be used, test will be done, information will be taken, and conclusion while in the task.
30. Final Discussion is discussion activity between Audit Team and Auditee on the DTS.
31. Audit Ending Warrant hereinafter called BAHA is warrant made by Audit Team on the ending implementation of field audit.
32. Audit Result Warrant hereinafter called BAHA is warrant made by Audit Team on the final discussion report of Customs Audit and/or Excise Audit.
33. Directorate of Audit is Directorate of Audit at Directorate General of Customs and Excise.
34. Regional Office is Regional Office of Directorate General of Customs and Excise.
35. Main Service Office is Main Service Office of Directorate General of Customs and Excise.
36. Control and Service Office is Control and Service Office of Customs and Excise.
Customs and excise official refers to authorized to audit:
The audit shall aim at verifying the compliance of:
(1) Audit shall consist of general audit, special audit and investigation audit.
(2) General Audit as intended in paragraph (1) shall be planned or at any time.
(3) Special Audit as intended in paragraph (1) shall be done at any time.
(4) Special Audit and Investigation Audit as intended in paragraph (1) shall be one at any time in case there is crime indication in the customs and/or excise field.
(5) Crime indication in the customs and/or excise field as intended in paragraph (4) based on recommendation of Director of Action and Investigation or Head of Action and Investigation Section.
(6) Implementation of investigation audit as intended in paragraph (4) should be done before general audit and special audit for faster result.
(1) Planned audit as intended in Article 4 paragraph (2) is executed based on DROA.
(2) DROA as intended in paragraph (1) is arranged selectively for a period of 6 (six) months based on risk management.
(3) DROA as intended in paragraph (1) is prepared by the Director of Audit, Head of Regional Office, or Head of Main Service Office according to DROA period, by using the example form as set out in Attachment I of this Regulation of the Director General.
(4) Head of Regional Office or the Head of the Main Service Office as intended in paragraph (1) shall propose DROA and submit to the Director of Audit no later than 30 (thirty) days prior to Period DROA by using the sample form as set out in Attachment II of this Regulation of the Director General.
(5) The Director of Audit conducts a checking of the proposed DROA as intended in paragraph (4), makes corrections when necessary, gives approval, and put the NPA.
(6) A decision on the results of the checking as intended in paragraph (5) must be given no later than 30 (thirty) days since received the DROA proposal by using the sample form as set out in Attachment III of this Regulation of the Director General.
(7) If within 30 (thirty) days since received the proposal DROA, Director of Audit has not given a decision yet as intended in paragraph (6), the Regional Office or the Main Service Office may conduct audit in accordance with DROA proposal.
(1) The Director of Audit, Head of Regional Office, or Head of Main Service Office can make change to DROA.
(2) Head of Regional Office or Head of Main Service Office apply change of DROA to the Director of Audit no later than 60 (sixty) days before the ending of DROA period by using the sample form as set out in Attachment IV of this Regulation of the Director General.
(3) Director of Audit conducts checking of DROA change as intended in paragraph (2), makes corrections when necessary, gives approval, and puts NPA when needed.
(4) A decision on the results of checking as intended in paragraph (3) must be given within 15 (fifteen) days after received application of DROA changing by using sample form as set out in Attachment V of this Regulation of the Director General.
(5) If within 15 (fifteen) days after received application of DROA changing, Director of Audit has not given a decision yet as intended in paragraph (4), Head of Regional Office or the Head of Main Service Office can carry out audit according to the DROA change.
(1) Any time audit as intended in Article 4 paragraph (2) and paragraph (3) shall be conducted based on:
(2) Any time audit as intended in paragraph (1) shall be conducted based on the priority scale.
Audit shall be conducted by the Audit Team of Directorate of Audit, Regional Office, or the Main Service Office.
(1) Audit team as intended in Article 8 consisting of a PMA, a PTA, a Chief Auditor, and one or more auditors.
(2) In case of Investigation Audit, Audit Team as intended in paragraph (1) plus one or more officials from the Directorate General of Customs and Excise from Directorate of Action and Investigation or Action and Investigation Section.
(3) If deemed necessary, the composition of the Audit Team as intended in paragraph (1) and (2) can be added with:
(1) PMA, PTA, Chief Auditor, Auditor, and/or officials of Customs and Excise in the Audit Team can be changed if been mutated, deemed incapable, or at the him/herself request.
(2) Number of Auditors can be added in case of high volume of work and/or difficulty level.
(1) General Audit and Special Audits are carried out based on the assignment letter issued and signed by Director of Audit, Head of Regional Office, or Head of the Main Service Office by using sample form as set out in Attachment VI of this Regulation of the Director General.
(2) Investigation Audit is conducted based on order letter issued and signed by the Director General, Head of Regional Office, or Head of the Main Service Office by using sample form as set out in Attachment VII of this Regulation of the Director General.
(1) The implementation of audit in the field is according to the assignment letter or order letter of audit as intended in Article 11 paragraph (1) and paragraph (2) must be completed within 30 (thirty) working days.
(2) If audit in the field is predicted will not be completed within the period as intended in paragraph (1), then no later than 7 (seven) working days before the period ended PMA must apply for an extension of the assignment letter or order letter to the Director General, Director of Audit, Head of Regional Office or the Head of the Main Service Office by using sample form as set out in Attachment VIII of this Regulation of the Director General.
(3) The Director General, Director of Audit, Head of Regional Office or the Head of the Main Service Office may approve an extension of the assignment letter or order letter for the implementation of audits in the field as intended in paragraph (2) by using sample form as set out in Attachment IX of this Regulation of the Director General.
(4) If a request for extension of time of the audit in the field is applied after the expiry of the audit in the field as intended in paragraph (1), the PMA must provide a written explanation of the reasons for the delay to the Director General, the Director of Audit, Head of Regional Office or Head of the Main Service Office.
(1) If there is a replacement or addition in the Audit team as intended in Article 10 paragraph (1) and paragraph (2), the Director General, the Director of Audit, Head of Regional Office, or Head of Main Service Office shall issue assignment letter or order letter by using sample form as set out in Attachment X of this Regulation of the Director General.
(2) In case replacement of PMA, PTA, Chief Auditor, Auditor, and/or officials of Customs and Excise, the assignment letter or order letter as intended in paragraph (1) shall be followed by making Minutes of the Handover of Assignment by using the sample form as stipulated in Attachment XI of this Regulation of the Director General.
Implementation of the audit on the Person as intended in Article 2, should be performed by a different Audit Team for the next audit period.
(1) The assignment letter is based on the NPA.
(2) In case of delay in giving approval of DROA as intended in Article 5 paragraph (7), the order letter can be issued before the NPA.
(3) In case of an audit carried out at any time, the NPA is requested to the Director of Audit by using sample form as set out in Attachment XII of this Regulation of the Director General.
(4) Director of Audit gives decision on the request of the NPA as intended in paragraph (3) within 5 (five) days after received the request of NPA by using sample form as set out in Attachment XIII of this Regulation of the Director General.
(5) If within 5 (five) days after received the request of the NPA, the Director of Audit has not given approval yet, the Regional Office or the Main Service Office may conduct any time audit.
(6) NPA as intended in paragraph (1) is not required in case of a special audit carried out in the framework of objection on the stipulation of Official of Customs and Excise or investigation audit.
(1) The assignment letter must be issued in the effective DROA period.
(2) In case of audits carried out at any time, the order letter must be issued within 7 (seven) days since received NPA as intended in Article 15 paragraph (4).
(3) In case the period as intended in paragraph (1) or (2) is exceeded, then the NPA does not apply.
(1) In case of an audit conducted by Directorate of Audit, the Director of Audit shall submit copies of the assignment letter to the Head of Regional Office and/or the relevant Head of Main Service Office.
(2) In case of an audit conducted by the Regional Office or the Main Service Office, Head of Regional Office or Head of Main Service Office shall submit copies of the assignment letter to the Director of Audit, Head of Regional Office, and/or the relevant Head of Main Service Office.
(1) Any issuance of assignment letter must be followed by publication of a list of questionnaires to the Auditee that is issued by the Director of Audit, Head of Regional Office or the Head of the Main Service Office by using sample form as set out in Attachment XIV of this Regulation of the Director General.
(2) List the questionnaire as intended in paragraph (1) shall be filled out by Auditee and sent to the Director of Audit, Head of Regional Office, or Head of the Main Service Office in sealed envelopes.
(3) List the questionnaire as intended in paragraph (2) is used by the Director of Audit, Head of Regional Office, or Head of the Main Service Office to assess the performance audit team and audit system.
(1) In case of an audit investigation based on Order Letter of the Director General, copy of order letter shall be submitted to the Director of Audit, Head of Regional Office, and/or the relevant Head of Main Service Office.
(2) In case of an audit investigation based on Order Letter of the Head of Regional Office or the Head of the Main Service Office, copy of order letter shall be submitted to the Director General, the Director of Audit, Head of Regional Office and/or the relevant Head of Main Service Office.
(1) Audit Period begins since ending of the last period of the previous audit up to the end of the month of issuance of assignment letter or the end of the month prior to the issuance of the assignment letter.
(2) In case Auditee has not been audited, the audit period starts since the Auditee perform activities in customs and/or excise until the end of the month of issuance of assignment letter or the end of the month prior to the issuance of the assignment letter.
(3) PMA may propose changes to the audit period as intended in paragraph (1) and (2) to the Director of Audit, Head of Regional Office, or Head of the Main Service Office by using sample form as stipulated in Attachment XV of this Regulation of the Director General.
(4) Director of Audit, Head of Regional Office, or Head of the Main Service Office may approve the proposed changes to the audit period by PMA by using the sample form as set out in Attachment XVI of this Regulation of the Director General.
Director of Audit, Head of Regional Office, or Head of the Main Service Office can call Auditee to gives explanations concerning the implementation of the audit will be carried out by using the sample form as set out in Attachment XVII of this Regulation of the Director General.
Before carrying out the audit, the Audit team shall plan the audit work as outlined in the Audit Work Plan, by using the sample form as set out in Attachment XVIII of this Regulation of the Director General.
In conducting the audit, the Audit Team is authorized to:
(1) The audit smust be completed within 3 (three) months since the date of assignment letter or order letter.
(2) If the audit is predicted will not be completed within the period as intended in paragraph (1), then no later than 7 (seven) days prior to the completion of the examination period end, PMA must apply for extension of period of completion of the audit to the Director General, the Director of Audit, Head of Regional Office or the Head of the Main Service Office by using the sample form as set out in Attachment XIX of this Regulation of the Director General.
(3) The Director General, Director of Audit, Head of Regional Office, or the Head of the Main Service Office may approve an extension of the completion of the examination period by using the sample form as set out in Attachment XX of this Regulation of the Director General.
(4) If a request for extension of time filed after the expiration of the completion of the audit period as intended in paragraph (1), the PMA must provide a written explanation of the reasons for the delay to the Director General, the Director of Audit, Head of Regional Office or Head of Main Service Office.
(1) The audit as intended in Article 24 paragraph (1) includes Site Work and Office Work.
(2) Site Work shall not exceed 30 (thirty) working days which is divided into 2 (two) activities, namely:
(3) In the delivery phase of the assignment letter/order letter and observation as intended in paragraph (2) a, the Audit Team should implement the following matters:
(4) In the stage of collecting data and information as intended in paragraph (2) b, Audit Team asks Auditee or its representative to submit the data according to the scope of the audit by using sample form as set out in Attachment XXI of this Regulation of the Director General.
(1) In the stage of collecting data and information as intended in Article 25 paragraph (2) b, the audit team may conduct a physical enumeration Stock of Goods.
(2) Prior to the implementation of physical enumeration Stock of Goods as intended in paragraph (1), the audit team must notify the implementation plan by using sample form as set out in Attachment XXII of this Regulation of the Director General.
(3) The results of the implementation of physical enumeration Stock of Goods as intended in paragraph (1) set forth in the Minutes by using sample form as set out in Attachment XXIII of this Regulation of the Director General.
(1) For the purpose of conducting audits, Auditee shall:
(2) In case that leader of Auditee are not in audit location or is absent, the obligation as intended in paragraph (1) become to his/her representative;
(3) Delivery and return of Audit Data is conducted based on letter by using sample form as set out in Attachment XXIV of this Regulation of the Director General.
(4) Audit data can be a copy, photo copy, and/or electronic data and Auditee makes signed on the stamp Statement that states all are given to the Audit Team are right and has responsible on them by using the sample form as set out in Attachment XXV of this Regulation of the Director Generals.
(1) The deadline for submission of complete audit data is within 7 (seven) working days from the date of receipt of the letter as intended in Article 27 paragraph (2).
(2) Before the submission period of audit data as intended in paragraph (1) is exceeded, Auditee may apply for an extension of the deadline submission of audit data in writing to the Controller of Audit Quality.
(3) Extension of deadline for submitting audit data as intended in paragraph (2) can be given for maximum 3 (three) working days by using sample form as set out in Attachment XXVI of this Regulation of the Director General.
(4) If after the period as intended in paragraph (1) and/or (3), Auditee has not been able/not willing to give a complete Audit Data, the Auditee concerned will be given warning letter I.
(5) If the period of warning letters I is passed and the Auditee still not submit complete audit data, then to the Auditee concerned will be given warning letters II.
(6) If the period of warning letters II is passed and the Auditee still not submit complete data audit, the Auditee considered refusing to help smooth audit and made minutes as intended in Article 31 paragraph d.
(7) The period granted to submit the audit data in a Warning Letter is 3 (three) working days from the date of received of warning letters I and/or Warning Letter II.
(8) Warning letter I and Warning Letter II are issued and signed by the Controller of Audit Quality by using sample form as set out in Attachment XXVII of this Regulation of the Director General.
(1) In case that a special audit carried out in the framework of objection to the stipulation of Customs and Excise officials or other special audit of short term period, Audit Data submission deadline as intended in Article 28 paragraph (1) is maximum 3 (three) working days.
(2) In case of Audit Data submission deadline as intended in paragraph (1) is exceeded, then based on the consideration of the Director of Audit, Head of Regional Office or the Head of the Main Service Office, the audit team makes BAPA by using sample form as set out in Attachment XXVIII of this Regulation of Director General.
(1) In case of an audit investigation, submission of audit data as intended in Article 28 paragraph (1) performed at the time of the audit team's arrival.
(2) In case of Auditee does not submit audit data as intended in paragraph (1), the audit team can take security action.
(3) If it is deemed necessary, the Audit Team can take action in the field of customs and/or excise in the form of prevented transport equipment, sealing of goods and/or transportation means are thought to be related to criminal.
(4) Security action and action as intended in paragraph (2) and paragraph (3) shall follow the effective provisions on enforcement in the field of customs and/or excise.
In relation with Site Work as intended in Article 25 paragraph (2):
Security Action as intended in Article 23 paragraph d can be done in case of:
(1) In case of implementation of field work as intended in Article 25 paragraph (2) a cannot be implemented, the audit will be continued after the implementation of security action as intended in Article 32, or for some reasons the audit can not be continued, then based on consideration of the Director of Audit, Head of Regional Office or the Head of the Main Service Office, Audit Team makes BAPA by using the sample form as set out in Attachment XXVIII of this Regulation of the Director General.
(2) Based on the BAPA as intended in paragraph (1), prepared the Audit Report.
(3) The Auditee as intended in paragraph (1) can be recommended to the directorate and/or a related section to be followed up in accordance with applicable regulations.
(4) Based on consideration of the Director General, the Auditee as intended in paragraph (1) can be recommended to the relevant agencies for further action in accordance with applicable regulations.
(1) Based on the data and information received from the Auditee, audit team should make the KKA.
(2) KKA as intended in paragraph (1) becomes the basis for Audit Team to formulate DTS in accordance with sample form as set out in Attachment XXXI of this Regulation of the Director General.
(3) DTS is not needed for special audit carried out in the framework of objection to the stipulation of Customs and Excise officials and investigations audit.
(1) Audit Team delivers DTS to Auditee by using a Letter signed by the Head of Sub Directorate of Implementation of Audit or the Head of Audit Section in accordance sample form as set out in Attachment XXXII of this Regulation of the Director General, accompanied by DTS Approval Statement Sheet in accordance sample form as provided in the appendix XXXIII of this Regulation of Director General.
(2) Auditee should respond DTS in writing by filling out and signing in the space provided and send back to the Audit Team within 7 (seven) working days after received Letter as intended in paragraph (1).
(3) If necessary, before giving a response, Auditee may request a writing explanation on the DTS.
(4) Prior to the deadline as intended in paragraph (2) passes, Auditee may apply for extension of delivery period of respond in writing to the Head of Sub Directorate of Implementation of Audit or the Head of Audit Section.
(5) On request of Auditee as intended in paragraph (4), Head of Sub Directorate of Implementation of Audit or the Head of Audit Section may grant an extension time of submission of response.
(6) Extension of period of submission of response as intended in paragraph (5) is given only 1 (once) for a maximum period of 7 (seven) working days after the expiration of the period as intended in paragraph (2) by using sample form as specified in Attachment XXXIV of this Regulation of the Director General.
(7) If the time limit as intended in paragraph (2) and (6) is exceeded, Auditee still did not submit a response, then Auditee is considered approved all DTS.
(1) Based on the DTS as intended in Article 35 paragraph (2) and paragraph (6), the Audit Team conducts the final discussions within 7 (seven) working days after the date of receipt of Auditee’s response.
(2) Head of Sub Directorate of Implementation of Audit or the Head of Audit Section invites Auditee to conducts Final Discussion by using the sample form as set out in Attachment XXXV of this Regulation of Director General.
(3) On request of Auditee, Head of Sub Directorate of Implementation of Audit or the Head of Audit Section can agree changes to the time of the Final Discussion by using the sample form as set out in Attachment XXXVI of this Regulation of the Director General.
(4) Change the time of Final Discussion as intended in paragraph (3) is given only 1 (once) for a maximum period of 7 (seven) working days after the end of the period as intended in paragraph (1).
(5) The process of Final Discussion is written in Minutes of Final Discussion by using the sample form as set out in Attachment XXXVII of this Regulation of the Director General.
(6) The discussion will be ended with BAHA by using the sample form as set out in Attachment XXXVIII of this Regulation of the Director General.
(7) In case that Auditee agrees to all DTS, DTS Approval Statement Sheet used as basis to make BAHA.
(8) In case that Auditee does not respond to DTS as intended in Article 35 paragraph (7), does not attend, or does not implement the Final Discussion, the Auditee considered approved all DTS and become the basis of making BAHA.
(1) BAHA shall be accompanied by:
(2) Audit team and the Auditee must sign the BAHA and attachments as intended in paragraph (1).
(3) Minutes of Final Discussion and Attendance List are integral part of the BAHA.
(4) In case of Auditee refused to sign the BAHA, then Auditee is considered approved Final Discussion results and BAHA only signed by the Audit Team.
Final results of the discussion as intended in Article 37 paragraph (1) a shall contain:
(1) The LHA is compiled based on BAPA or BAHA.
(2) In case that a special audit carried out in the framework of objection to the stipulation of Customs and Excise officials and investigative audits, LHA is compiled based BAPA or KKA.
(3) LHA that is compiled based on BAHA is made in the long form and short form.
(4) Long form LHA is compiled by using the sample form as set out in Appendix XLI of this Regulation of the Director General.
(5) Short form LHA is Chapter I of the long form LAH and KKA related to the implementation of the next audit.
(6) LHA is compiled based on BAPA or KKA by using sample form as set out in Attachment XLII of this Regulation of the Director General.
(7) LHA is submitted to:
(8) LHA is submitted to the Auditee as intended in paragraph (7) b is the short form LHA.
(9) In case special audit carried out in the framework of objection to the stipulation of Customs and Excise officials and investigation audit, LHA does not need to be submitted to the Auditee.
(1) LHA will be followed up by the Director of Audit, Head of Regional Office, or Head of Main Service Office:
(2) In case of an audit conducted by the Directorate of Audit:
(3) In case that an audit conducted by the Regional Office or Main Service Office, a copy of the stipulation letter as intended in paragraph (1) a and/or a copy of the follow-up results of the audit letter as intended in paragraph (1) b shall be submitted to:
(1) The stipulation as intended in Article 40 paragraph (1) a, shall be followed by the Director of Audit or the Head of the Regional Office by publish the audit result follow-up letter addressed to the Head of the Main Service Office and/or the Head of Control and Service Office by using sample form as set out in Attachment XLIV of this Regulation of the Director General.
(2) In case of an audit conducted by the Directorate of Audit, audit result follow up letter as intended in paragraph (1) shall be submitted to the Head of the Regional Office that oversees the Control and Service Office and/or Head of the Main Service Office.
(3) In case of the stipulation letter as intended in paragraph (1) is issued by the Head of the Main Office, the audit result follow up letter addressed to the Head of Section who perform billing by using sample form as set out in Attachment XLIV of this Regulation of the Director General.
(4) The Head Office of Control and Service Office shall submit a report on the realization of the implementation of the audit result follow up as intended in paragraph (1) and Article 40 paragraph (1) b to the Director of Audit, Head of Regional Office, and/or the related Head of Main Service Office.
(5) Head of Section who perform billing shall submit a report on the realization of the implementation of the audit result follow up as intended in paragraph (3) and Article 40 paragraph (1) b to the Director of Audit, Head of Regional Office, and/or the related Head of Main Service Office.
(1) Directorate of Audit, Regional Office, and Main Service Office should administer audit result and monitor the implementation of audit follow-up.
(2) Heads of Regional Offices and Head of Main Service Office make Semester Report on the Audit Implementation and submit it to the Director General of Customs and Excise with attention to Director of Audit by using sample form as set out in Attachment XLVI of this Regulation of the Director General.
At the time of the Director General of Regulation comes into force, Decree of the Director General of Customs and Excise No. KEP-12/BC/2000 concerning Audit Procedures in the Field of Customs and Excise, and Regulation of the Director General of Customs and Excise No. P-36/BC/2007 concerning Customs Audit Procedures shall be revoked and declared null and void.
This Regulation of the Director General shall come into force 30 (thirty) days after the date of stipulation.
For public cognizance, this Regulation of the Director General shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on August 12, 2008
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADI
NIP 120050332