to Indonesian
that in the framework to implement provision in Article 6 of Regulation of the Minister of Finance No. 143/PMK.04/2007 concerning Procedures to File Application for Correction of the Invoice Determination on the Payment for Lack of Import Duty and/or Administrative Sanctions in the form of Fine, that was caused by Writing Errors, Calculation Errors, Mistakes, Wrong, and/or not caused by Human Errors, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Procedures to File and process application for Correction of the Invoice Determination on the Payment for Lack of Import Duty and/or Administrative Sanctions in the form of Fine, that was caused by Writing Errors, Calculation Errors, Mistakes, Wrong, and/or not caused by Human Errors.
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612/1995) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Regulation of the Minister of Finance No. 143/PMK.04/2007 concerning Procedures to File Application for Correction of the Invoice Determination on the Payment for Lack of Import Duty and/or Administrative Sanctions in the form of Fine, that was caused by Writing Errors, Calculation Errors, Mistakes, Wrong, and/or not caused by Human Errors;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING PROCEDURES TO FILE AND PROCESS APPLICATION FOR CORRECTION OF THE INVOICE DETERMINATION ON THE PAYMENT FOR LACK OF IMPORT DUTY AND/OR ADMINISTRATIVE SANCTIONS IN THE FORM OF FINE, THAT WAS CAUSED BY WRITING ERRORS, CALCULATION ERRORS, MISTAKES, WRONG, AND/OR NOT CAUSED BY HUMAN ERRORS
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. Invoice determination is a letter issued by the customs and excise officials that has function as determination, notification and invoice that ask person to pay lack of import duty and/or administration in the form of fine, that is written in the Determination of Tariff and/or Customs Value (SPTNP), Customs Determination Letter (SPP), or Letter of Determination of Administrative Sanctions (SPSA).
3. Director General is the Director General of Customs and Excise.
4. Director of Audit is Director of Audit at Directorate General of Customs and Excise.
5. Regional Office is regional office at Directorate General of Customs and Excise.
6. Main Service Office of Customs and Excise hereinafter abbreviated as KPUBC is main service office at Directorate General of Customs and Excise.
7. Control and Service Office of Customs and Excise hereinafter abbreviated as KPPBC, is control and service office at Directorate General off Customs and Exxcise.
8. Person is an individual or legal entity.
9. Applicant is the person who want to apply correction or its attorney.
10. Customs and excise official is employee of the Directorate General of Customs and Excise in certain positions to carry out certain duties based on Customs Law.
Director General at the request of the Applicant can make correction in the form:
(1) Writing error as intended in Article 2 paragraph a such as error in the written name, address Tax Payer Number, number of invoice stipulation, date of invoice stipulation, and/or date of expired.
(2) Calculation error as intended in Article 2 paragraph a such as error in the sum, minus, multiplying, and/or division of a number.
(3) Mistake in the application of Customs Law as intended in Article 2 paragraph a such as mistake to apply rate in the application of tariff, and/or mistake in the application of administration sanction.
(4) Wrong or not caused by error as intended in Article 2 paragraph b such as the person who fined sanction only made incidently error or error is caused by the other person who does not has busines relation with him/her as wella s without his/her permit.
(1) Application for correction as intended in Article 2, shall be submitted in writing to:
(2) Written application for correction as intended in paragraph (1) should be accoumpanied with:
(3) Application for correction as intended in paragraph (1) must be received by the Director General within 14 (fourteen) days since the date of the invoice determination.
(4) Application for correction as intended in paragraph (1) us sample format as set out in Attachment I that is an integral part of this Regulation of the Director General.
(1) Applicant submit written application for correction as intended in Article 4 paragraph (1) to Customs and Excise Official in KPUBC or KPPBC.
(2) Customs and Excise Official in KPUBC or KPPBC who received application for correction gives receipt to the applicant in according to the format as set out in the Attachment II that is an integral part of this Regulation of the Director General.
(1) Head of KPUBC or KPPBC, within two working days after date of receipt of application for correction submits application for correction to:
(2) Head of KPUBC or Head of KPPBC on behalf of Director General reject and not submit application for correction in case of:
(3) Submission of application for correction as intended in paragraph (1) use letter in according with format as stated in Attachment III that is an integral part of this Regulation of the Director General.
(1) Director of Audit, Head of Regional Office, Head of KPUBC, or Head of KPPBC, on behalf of Director General decides application for correction as intended in Article 4 paragraph (1) within 14 (fouteen) days period since date of receipt of application for correction.
(2) Decision of the application for correction as intended in paragraph (1) may approve or reject that is written in approval letter or rejection letter with the reason of rejection.
(3) In case approval for correction as intended in paragraph (2) add or reduce a part of invoice, Customs and Excise Official that issued invoice cancels it and replace with new invoice in according with approval.
(4) In case approval as intended in paragraph (2) makes no payment, Customs and Excise Official cancels invoice.
(5) Format of approval for correction as intended in paragraph (2) uses sample letter format as set out in Attachment IV that is an integral part of this Regulation of the Director General.
(6) Format of rejection for correction as intended in paragraph (2) uses sample letter format as set out in Attachment V that is an integral part of this Regulation of the Director General.
On the application for correction already received before this Regulation of the Director General comes into force, approval or rejection is done by the Director General.
This Regulation of the Director General shall come into force on the stipulation date.
Stipulated in Jakarta
on January 17, 2012
DIRECTOR GENERAL,
signed,
AGUNG KUSWANDONO
NIP 196703291991031001