to Indonesian
a. that Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit has been amended by Regulation of the Minister of Finance No. 148/PMK.04/2009;
b. that Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedure to stipulate Tariff, Customs Value, and Administration Sanction as well as Stipulation of Director General of Customs and Excise or Customs and Excise Official has been amended by Regulation of the Minister of Finance No. 147/PMK.04/2009;
c. that based on paragraph a and b above, it is necessary to amend Regulation of the Director General of Customs and Excise No. P-13/BC/2008 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. Government Regulation No. 21/1996 concerning Action in the Customs Field (Statute Book of the Republic of Indonesia No. 36/1996, Supplement to Statute Book of the Republic of Indonesia No. 3626);
5. Government Regulation No. 28/2008 concerning Imposition of Administration Sanction in the form of Fine in the Customs Field (Statute Book of the Republic of Indonesia No. 53/2008, Supplement to Statute Book of the Republic of Indonesia No. 4838);
6. Government Regulation No. 55/2008 concerning Imposition of Export Levy on the Export Goods (Statute Book of the Republic of Indonesia No. 116/2008, Supplement to Statute Book of the Republic of Indonesia No. 4886);
7. Government Regulation No. 49/2009 concerning Procedure of Action in the Customs Field (Statute Book of the Republic of Indonesia No. 114/2009, Supplement to Statute Book of the Republic of Indonesia No. 5040);
9. 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;
10. Regulation of the Minister of Finance No. 91/PMK.04/2008 concerning Excise Audit;
11. Regulation of the Minister of Finance No. 51/PMK.04/2008 concerning Procedure to stipulate Tariff, Customs Value, and Administration Sanction as well as Stipulation of Director General of Customs and Excise or Customs and Excise Official has been amended by Regulation of the Minister of Finance No. 147/PMK.04/2009;
12. Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning Organization and Work Flow of the Ministry of Finance as amended the latest by Regulation of the Minister of Finance No. 73/PMK.01/2009;
13. Regulation of the Minister of Finance No. 214/PMK.04/2008 concerning Collecting Export Levies;
14. Regulation of the Minister of Finance No. 74/PMK.01/2009 concerning Organization and Work Flow of Vertical Section of the Directorate General of Customs and Excise;
15. Regulation of the Director General of Customs and Excise No. P-25/BC/2009 concerning Format and Contents of Stipulation Letter, Determination Letter, Warning Letter and Force Letter;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING AMENDMENT TO THE REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE No. P-13/BC/2008 CONCERNING PROCEDURE OF CUSTOMS AUDIT AND EXCISE AUDIT
Several provisions in Regulation of the Director General of Customs and Excise No. P-13/BC/2008 concerning Procedure of Customs Audit and Excise Audit shall be amended as follows:
1. Between Article 6 and Article 7 is inserted 1 article, called Article 6A, read as follows:
"Article 6A
Proposal of DROA as intended in Article 5 paragraph (4), submission of decision of DROA proposal as intended in Article 5 paragraph (6), submission of DROA changes as intended in Article 6 paragraph (2) and submission of decision on the proposal of DROA changes as intended in Article 6 paragraph (4), shall be done by using hardcopy and/or electronic data."
2. Provisions in Article 7 paragraph (1) shall be amended, so Article is read as follows:
"Article 7
(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."
3. Provisions of Article 12 paragraph (1), paragraph (2), and paragraph (4) shall be amended, so Article 12 is read as follows:
"Article 12
(1) Field work in according to the assignment letter and order letter of audit as intended in Article 11 paragraph (1) and paragraph (2) shall be completed within 30 (thirty) working days.
(2) In case field work cannot be completed within the period as intended in paragraph (1), before the field work period ended as intended in paragraph (1), 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 field work 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."
4. Provisions in Article 15 paragraph (4) and paragraph (5) shall be amended and between paragraph (4) and paragraph (5) is inserted one paragraph, called paragraph (4a), so Article 15 is read as follows:
"Article 15
(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) working days after received the request of NPA by using sample form as set out in Attachment XIII of this Regulation of the Director General.
(4a) Request of NPA as intended in paragraph (3) and submission of decision on the request of the NPA as intended in paragraph (4), by using hardcopy and/or electronic data.
(5) If within 5 (five) working 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 Customs and Excise Official or investigation audit."
5. Provisions in Article 16 paragraph (2) shall be amended, so Article 16 is read as follows:
"Article 16
(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) working 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."
6. Provisions in Article 20 shall be amended, so Article 20 is read as follows:
"Article 20
(1) Audit period is stipulated for 2 (two) years until ending month of issuing assignment letter or ending month before issuing assignment letter.
(2) In case ending of audit period less than 2 (two) years, audit period begins since ending of the last period of the previous audit or since Auditee perform activities in customs and/or excise 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.
(3) Audit Team can extends audit period as intended in paragraph (1) become 10 (ten) years, except for customs tariff and value, with provisions:
(4) PMA may propose extension of audit period as intended in paragraph (3) 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.
(5) Director of Audit, Head of Regional Office, or Head of the Main Service Office may approve the proposed extension of the audit period by PMA by using the sample form as set out in Attachment XVI of this Regulation of the Director General."
7. Provisions in Article 24 paragraph (2) shall be amended, so Article 24 is read as follows:
"Article 24
(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), PMA must apply for extension of period of completion of the audit before ending audit period 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."
8. Provisions in Article 25 paragraph (2) and paragraph (3) shall be amended, so Article 25 is read as follows:
"Article 25
(1) The audit as intended in Article 24 paragraph (1) includes Site Work and Office Work.
(2) Site Work as intended in Article 12 paragraph (1) 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."
9. Provision in Article 28 paragraph (1) shall be amended, so Article 28 is read as follows:
"Article 28
(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 (3).
(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."
10. Provisions in Article 29 paragraph (2) shall be amended, so Article 29 is read as follows:
"Article 29
(1) In case that a special audit carried out in the framework of objection to the stipulation of Customs and Excise officials, 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, Audit Team make LHA in according Article 39 paragraph (2) by using data get by Audit Team."
11. Provisions in Article 35 shall be amended, so Article 35 is read as follows:
"Article 35
(1) Audit Team delivers DTS to Auditee by using a Letter signed by the Director of Audit, Head of Regional Office of Head of Main Service Office 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) Before the Letter is signed by Director of Audit, Head of Regional Office of Head of Main Service Office as intended in paragraph (1), Head of Regional Office of Head of Main Service Office can ask Audit Team to present Audit Finding.
(3) 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).
(4) If necessary, before giving a response, Auditee may request a writing explanation on the DTS.
(5) Prior to the deadline as intended in paragraph (3) passes, Auditee may apply for extension of delivery period of respond in writing to the Director of Audit, Head of Regional Office, or Head of Main Service Office.
(6) On request of Auditee as intended in paragraph (5), Director of Audit, Head of Regional Office, or Head of Main Service Office. may grant an extension time of submission of response.
(7) Extension of period of submission of response as intended in paragraph (6) is given only 1 (once) for a maximum period of 7 (seven) working days after the expiration of the period as intended in paragraph (3) by using sample form as specified in Attachment XXXIV of this Regulation of the Director General.
(8) If the time limit as intended in paragraph (3) and (7) is exceeded, Auditee still did not submit a response, then Auditee is considered approved all DTS."
12. Provisions in Article 36 is amended, so Article 36 become as follows:
"Article 36
(1) Based on the DTS as intended in Article 35 paragraph (3) and paragraph (7), 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 Audit Implementation on behalf of Director of Audit, Head of Audit Section on behalf of Head of Regional Office, or Head of Audit Section on behalf of Head of Main Service Office invites Auditee to conducts Final Discussion by using the sample form as set out in Attachment XXXV of this Regulation of Director General.
(3) Based on Auditee request, Head of Sub Directorate of Audit Implementation on behalf of Director of Audit, Head of Audit Section on behalf of Head of Regional Office, or Head of Audit Section on behalf of Head of Main Service Office 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 by using sample form as set out in Attachment XXXVIIIA of this Regulation of the Director General.
(8) In case that Auditee does not respond to DTS as intended in Article 35 paragraph (8), does not attend, or does not implement the Final Discussion, the Auditee considered approved all DTS and become the basis of making BAHA."
13. Between Article 37 and Article 38 is inserted 1 (one) article, called Article 37A, read as follows:
"Article 37A
(1) In case there is different opinion between Audit Team and Auditee in the Minutes of Final Discussion as intended in Article 36 paragraph (5), PMA apply study by using sample form as set out in Attachment XXXVIIIA of this Regulation of the Director General to the Director of Audit, Head of Regional Office of Head of Main Service Office within 3 (three) working days since date of Minutes of Final Discussion.
(2) On the request of study as intended in paragraph (1), Director of Audit, Head of Regional Office or Head of Main Service Office should establish Study Team.
(3) Study Team as intended in paragraph (2) should start study at the latest 7 (seven) working days since date of establishment of team.
(4) Result of study as intended in paragraph (3) shall be written in Minutes of Study by using sample form as set out in Attachment XXXVIIB of this Regulation of the Director General and part of Minutes of Final Discussion as intended in Article 36 paragraph (5)."
14. Provisions in Article 39 is amended, so Article 39 is read as follows:
"Article 39
(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 on KKA.
(3) LHA that is compiled based on BAHA as intended in paragraph (1) by using sample form as set out in Attachment XLI of this Regulation of the Director General.
(4) LHA that is compiled based on BAPA as intended in paragraph (1) by using sample form as set out in Attachment XLII of this Regulation of the Director General.
(5) LHA that is compiled based on KKA as intended in paragraph (2) by using sample form as set out in Attachment XLIIA of this Regulation of the Director General.
(6) LHA is submitted in hardcopy and/or electronic data to:
(7) KKA is submitted in hardcopy and/or electronic data to the Director of Audit, Head of Regional Office, or Head of Main Service Office.
(8) 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."
15. Article 40 shall be demolished.
16. Between Article 40 and Article 41 is inserted 1 (one) article, called Article 40A that is read as follows:
"Article 40A
(1) LHA as intended in Article 39 paragraph (1) is used as basis for:
(2) Stipulation of the Director General as intended in paragraph (1) a is written in:
(3) Stipulation of customs and excise official as intended in paragraph (1) b is written in:
(4) Issuing of follow up Letter as intended in paragraph (1) c is done in case of:
(5) Follow up letter as intended in paragraph (4) is issued by using sample form as set out in Attachment XLIVC of this Regulation of the Director General.
(6) in case result of re-stipulation of customs value and/or tariff as intended in paragraphs (4) b, c, d and e, make underpayment and/or overpayment of import duty and/or tax in the framework of import, Directorate of Customs Technical, Regional office or Main Service Office follow up by issues Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP).
(7) In case result of re-stipulation of export levy as intended in paragraphs (4) d and e, make underpayment and/or overpayment of export levy and/or administration sanction in the form of fine, Directorate of Technical, Regional Office or Main Service Office follow up by issues Letter of Re-stipulation of Calculation of Export Levy (SPKPBK).
(8) Follow up letter of excise audit result as intended in paragraph (1) d is issued in implementation of excise audit by using sample form as set out in Attachment XLIV of this Regulation of the Director General."
17. Article 41 shall be demolished.
18. Between Article 41 and Article 42 is inserted 1 (one) article called Article 41A, Article 41B and Article 41C, read as follows:
"Article 41A
(1) Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP) and Letter of Re-stipulation of Calculation of Export Levy (SPKPBK) as intended in Article 40A paragraph (2) is signed by:
(2) Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP) as intended in Article 40A paragraph (6) and Letter of Re-stipulation of Calculation of Export Levy (SPKPBK) as intended in Article 40A paragraph (7) is signed by:
(3) Customs Stipulation Letter (SPP) and Administration Sanction Stipulation Letter (SPSA) as intended in Article 40A paragraph (3), follow up letter as intended in Article 40A paragraph (4) and follow up letter of excise audit result as intended in Article 40A paragraph (8) is signed by:
Article 41B
(1) Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP), Letter of Re-stipulation of Calculation of Export Levy (SPKPBK), Customs Stipulation Letter (SPP), Administration Sanction Stipulation Letter (SPSA), and/or follow up letter of excise audit result as intended in Article 40A:
(2) Follow up letter as intended in Article 40A paragraph (4) is submitted to the related parties.
(3) Submission of Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP), Letter of Re-stipulation of Calculation of Export Levy (SPKPBK), Customs Stipulation Letter (SPP), and/or Administration Sanction Stipulation Letter (SPSA) is conducted by using sample form as set out in Attachment XLIVA of this Regulation of the Director General.
(4) On the submission of Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP), Letter of Re-stipulation of Calculation of Export Levy (SPKPBK), Customs Stipulation Letter (SPP), Administration Sanction Stipulation Letter (SPSA), and/or follow up letter of excise audit result as intended in paragraph (1), Head of billing section of Main Service Office and/or Head of Control and Service Office should monitors on the implementation of billing.
(5) Result of monitoring activity on the billing implementation as intended in paragraph (4) is written in Realization Report of Audit Result Billing by using sample form as set out in Attachment XLIVB of this Regulation of the Director General.
(6) Realization Report of Audit Result Billing as intended in paragraph (5) shall be submitted to the party that issued stipulation and/or follow up letter of the excise audit result at the latest on 10 (ten) every month for every stipulation letter and/or follow up letter of excise audit result of the previous month.
Article 41C
Letter of Re-stipulation of Tariff and/or Customs Value (STKTNP) as intended in Article 40A paragraph (2) a, Letter of Re-stipulation of Calculation of Export Levy (SPKPBK) as intended in Article 40A paragraph (2) b, Customs Stipulation Letter (SPP) as intended in Article 40A paragraph (3) a, Administration Sanction Stipulation Letter (SPSA) as intended in Article 40A paragraph (3) b are by using sample form as set out in regulation that govern on the form and content of stipulation letter, determination letter, warning letter, and force letter."
19. Provisions of Article 42 paragraph (2) shall be amended and supplement 1 (one) paragraph, called paragraph (3), so Article 42 is read as follows:
"Article 42
(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 Monthly 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.
(3) Submission of Monthly Report as intended in paragraph (2) is conducted by hardcopy and/or electronic data and should be received by Director of Audit at the latest on 5 (five) of the following month."
20. Between Article 42 and Article 43 is inserted 1 (one) Chapter, called Chapter VIA of Article 42, read as follows:
"CHAPTER VIA
RESPONSIBILITY
Article 42A
(1) Audit team has responsibility on the audit result and/or recommendation that is written in LHA that is compiled based on submitted data by the Auditee at the implementation of audit.
(2) Auditee has responsibility on the right and complete data are submitted to the Audit Team at the implementation of audit."
21. Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V, Attachment VI, Attachment VII, Attachment VIII, Attachment IX, Attachment X, Attachment XI, Attachment XII, Attachment XIII, Attachment XIV, Attachment XV, Attachment XVI, Attachment XVII, Attachment XIX, Attachment XX, Attachment XXI, Attachment XXII, Attachment XXIII, Attachment XXVI, Attachment XXVII, Attachment XXVIII, Attachment XXX, Attachment XXXI, Attachment XXXII, Attachment XXXIII, Attachment XXXIV, Attachment XXXV, Attachment XXXVI, Attachment XXXVII, Attachment XXXVIII, Attachment XXXIX, Attachment XL, Attachment XLI, Attachment XLII, Attachment XLIV, and Attachment XLVI of Regulation of the Director General No. P-13/BC/2008 shall be amended become as stated in Attachment I, Attachment II, Attachment III, Attachment IV, Attachment V, Attachment VI, Attachment VII, Attachment VIII, Attachment IX, Attachment X, Attachment XI, Attachment XII, Attachment XIII, Attachment XIV, Attachment XV, Attachment XVI, Attachment XVII, Attachment XIX, Attachment XX, Attachment XXI, Attachment XXII, Attachment XXIII, Attachment XXVI, Attachment XXVII, Attachment XXVIII, Attachment XXX, Attachment XXXI, Attachment XXXII, Attachment XXXIII, Attachment XXXIV, Attachment XXXV, Attachment XXXVI, Attachment XXXVII, Attachment XXXVIII, Attachment XXXIX, Attachment XL, Attachment XLI, Attachment XLII, Attachment XLIV, and Attachment XLVI, that are integral part of this Regulation of the Director General.
22. Supplement Attachment XXA, Attachment XXXVIIA, Attachment XXXVIIB, Attachment XXXVIIIA, Attachment XLVIIA, Attachment XLIVA, Attachment XLIVB, and Attachment XLIVC become as stated in Attachment XXA, Attachment XXXVIIA, Attachment XXXVIIB, Attachment XXXVIIIA, Attachment XLVIIA, Attachment XLIVA, Attachment XLIVB, and Attachment XLIVC, that are integral part of this Regulation of the Director General.
23. Attachment XLIII and Attachment XLV of Regulation of the Director General No. P-13/BC/2008 shall be abolished.
24. To amend Chapter VII Closing with Article II paragraphs (1) and (2) become as follows:
(1) By this Regulation of the Director General comes into force, Regulation and Provision are contradicted with this Regulation of the Director General shall be revoked and declared null and void.
(2) This Regulation of the Director General shall come into force 30 (thirty) days since date of stipulation.
Stipulated in Jakarta
on January 31, 2011
DIRECTOR GENERAL,
signed,
THOMAS SUGIJATA
NIP 195106211979031001