to Indonesian
a. that in the framework to fulfil the supply of goods and/or services for public interests, consumed by public, and/or protect consumers interest, to improve the competitiveness of certain industrial sectors domestically, increase hired of labours, and increase state revenues, it is necessary to provide fiscal incentive in the form of government borne import duty for certain industrial sectors in Fiscal Year 2012;
b. that based on the consideration as intended in paragraph a. and in the framework to exercise provisions of Article 3 paragraph (3) a of Law No. 22/2011 concerning State Revenue and Expenditure Budget Year 2012, it is necessary to stipulate Regulation of the Minister of Finance concerning Government Borne Import Duty of the Import of Goods and Materials to Produce Goods and/or Service for Public Interest and to Improve Competitiveness of Certain Industrial Sector in Fiscal Year 2012;
1. Law No. 17/2003 concerning State Finance (Statute Book of the Republic of Indonesia No. 47/2003, Supplement of Statute Book of the Republic of Indonesia No. 4286);
2. Law No. 1/2004 concerning State Treasury (Statute Book of the Republic of Indonesia No. 5/2004, Supplement of Statute Book of the Republic of Indonesia No. 4355);
3. Law No. 22/2011 concerning State Revenue and Expenditure Budget Year 2012 (Statute Book of the Republic of Indonesia No. 113/2011, Supplement of Statute Book of the Republic of Indonesia No. 5254);
4. Presidential Decree No. 56/P/2010;
REGULATION OF THE MINISTER OF FINANCE CONCERNING GOVERNMENT BORNE IMPORT DUTY ON THE IMPORT OF GOODS AND MATERIALS TO PRODUCE GOODS AND/OR SERVICES FOR PUBLIC INTEREST AND TO IMPROVE THE COMPETITIVENESS OF CERTAIN INDUSTRIAL SECTORS IN FISCAL YEAR 2012
In this Regulation:
1. Government Borne Import Duty hereinafter called BM DTP is payable import duty paid by the government with the amount of budget ceiling as intended in Article 3 paragraph (3) a of Law No. 22/2011 concerning State Revenue and Expenditure Budget Year 2012 with its amendment.
2. Certain Industrial Sector is industrial deserving BM DTP in accordance with policy on the development of the national industry.
3. Supervisor of Industrial Sector is minister/head of agency that supervise certain industrial sector.
4. Goods and materials are finished goods, goods in process and/or raw material including spare parts and components that are processed, assembled, or installed to produce goods and/or services.
5. Government Borne Import Duty Subsidy Budget User Proxy hereinafter called KPA BM DTP is official of state ministries/agencies are stipulated by Minister of Finance to manage government borne import duty subsidy budget.
6. Proxy of State General Treasury hereinafter called BUN is Director General of Treasury/Head of State Treasury Service Office who has authorization to issued Fund Liquefied Instruction (SP2D) on the burden of APBN.
(1) BM DTP may be granted to certain industrial sectors based on evaluation criteria:
(2) The determination of the weight of each evaluation criterion as intended in paragraph (1) is as stipulated in the Attachment I that is an integral part of this Regulation of the Minister of Finance.
(3) Each evaluation criterion for Certain Industrial Sector as intended in paragraph (1) is given score between 10 (ten) to 100 (one hundred), minimum total score of Certain Industrial Sector to get BM DTP is 50 (fifty).
(4) BM DTP can be given on imported Goods and materials with following provisions:
(5) BM DTP can not be given to:
(1) Application to get BM DTP is proposed by Supervisor of the Industrial Sector to the Minister of Finance enclosed with:
(2) On the application as intended in paragraph (1), Fiscal Policy Board of the Ministry of Finance studies it as recommendation to the Minister of Finance.
(3) In the framework of study as intended in paragraph (2), Fiscal Policy Board of the Ministry of Finance asks input from many state ministries/agencies, Directorate General of Customs and Excise, Directorate General of Budget, and/or Directorate General of Treasury.
(4) In case proposal and budget ceiling as intended in paragraph (1) is approved, the Minister of Finance will issue a regulation of the Minister of Finance concerning import duty borne by Government on the import of goods and materials for certain industrial sector
(1) Based on Regulation of the Minister of Finance as intended in Article 3 paragraph (4), KPA BM DTP proposes allocation of budget to the Director General of Budget.
(2) On the allocation of budget as intended in paragraph (1), Director General of Budget issues Decision Letter of Budget Working Plan of State General Treasury (SP-RKA BUN).
(3) Decision Letter of Budget Working Plan of State General Treasury (SP-RKA BUN) as intended in paragraph (2) is submitted in written to the Director General of Treasury and KPA BM DTP.
(4) Based on Decision Letter of Budget Working Plan of State General Treasury (SP-RPA BUN) as intended in paragraph (2), KPA BM DTP arrange Budget Implementation List (DIPA) and submits it in writing to the Director General of Treasury to be legalized.
(5) In the framework to supply budget allocation, Director General of Treasury legalizes Budget Implementation List (DIPA) as intended in paragraph (4) follow regulations in the implementation of budget.
(1) In the framework to get cash payment of BM DTP, KPA BM DTP issues decision to:
(2) Copy of decision as intended in paragraph (1) is submitted to the Head of State Treasury Service Office as the Proxy of BUN in regional.
In the framework to issue Decree of the Minister of Finance on giving BM DTP, Directorate General of Customs and Excise receive check application of BM DTP and Plan of Importing Goods or Changing Plan of Importing Goods are approved and legalized by Supervisor of Industrial Sector, are applied by the company.
(1) Supervisor of Industrial Sector submits Semester Report of Realization of Government Borne Import Duty consists of report of implementation of BM DTP and report of usage of BM DTP to the Head of Fiscal Policy Board of Ministry of Finance on behalf of Minister of Finance, by using format as stated in Attachment II that is an integral part of this Ministerial Regulation.
(2) Reports as intended in paragraph (1) are submitted on June and December, 2012.
(3) Director General of Customs and Excise submits quarter report on the Realization of Government Borne Import Duty to the Head of Fiscal Policy Board on behalf of Minister of Finance, by using format as stated in Attachment III that is an integral part of this Ministerial Regulation.
(4) Reports as intended in paragraph (3) are submitted on April, July, October, and December, 2012.
This Regulation of the Minister of Finance comes into effect from the date of enactment until December 31, 2012.
For public cognizance, this Ministerial Regulation shall be promulgated in the State Gazette of the Republic Indonesia.
Stipulated in Jakarta
on February 2, 2012
MINISTER OF FINANCE,
signed,
AGUS D.W. MARTOWARDOJO