to Indonesian
a. that Regulation of the Minister of Finance No. 63/PMK.05/2010 has set the provisions of the mechanism of realizing and accounting for import duty borne by the government;
b. that in the framework to change the accounting treatment and the mechanism of implementation of import duty borne by the government as intended in paragraph a, it is necessary to amend several provisions of Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning the Mechanism of Realizing and Accounting for Government Borne import duty;
c. Based on the considerations as intended in paragraphs a and b, it is necessary to stipulate Regulation of the Minister of Finance concerning Amendments to Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Mechanism of Realizing and Accounting for Government Borne Import Duty;
1. Presidential Decree No. 56/P/2010;
2. Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Mechanism of Realizing and Accounting for Government Borne Import Duties;
REGULATION OF THE MINISTER OF FINANCE CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE No. 63/PMK.05/2010 CONCERNING THE MECHANISM OF REALIZING AND ACCOUNTING FOR GOVERNMENT BORNE IMPORT DUSTIES
Several provisions in the Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning the Mechanism of Realizing and Accounting for Government Borne Import Duties, shall be amended as follows:
1. Provisions in paragraph (6) of Article 3 shall be amended so Article 3 is read as follows:
"Article 3
(1) The Minister of Finance shall every year set industrial sectors granted fiscal incentives in the form of BM-DTP based on assessment criteria.
(2) The Director General of Customs and Excise on behalf of the Minister of Finance shall grant fiscal incentives in the form of BM-DTP to companies by issuing decrees of the Minister of Finance.
(3) The procedure of granting fiscal incentives in the form of BM-DTP as intended in paragraph (2) is to be provided for in a Regulation of the Director General of Customs and Excise.
(4) SSPCP BM-DTP or other similar receipt forms shall be sent by the Directorate General of Customs and Excise to the Satker of subsidy spending for BM-DTP as the basis for the issuance of SPM.
(5) SPM shall be issued by proxy of PA of subsidy spending for BM-DTP and sent to proxy of BUN.
(6) SPM as intended in paragraph (5) is made to the format as set forth in the provisions on the issuance of Payment Order (SPM)."
2. Provisions in paragraph (2) of Article 8 shall be amended, so Article 8 is read as follows:
"Article 8
(1) Account codes used to record BM-DTP transactions are as follows:
(2) The account codes as intended in paragraph (1) constitute transactions that affect government cash.
(3) BM-DTP revenue is acknowledged at the time when SSPCP or other similar receipt forms are stamped BM-DTP.
(4) Subsidy spending of BM-DTP is acknowledged at the time of issuing endorsing SPM and SP2D after receiving SSPCP."
3. Provisions in paragraph c of Article 9 shall be amended, so Article 9 is read as follows:
"Article 9
The procedure of reconciling BM-DTP revenue and subsidy spending of BM-DTP shall be carried out as follows:
3. Provisions in paragraph (2) and paragraph (3) of Article 10 shall be amended and between paragraph (3) and paragraph (4) is inserted 1 (one) paragraph that is called paragraph (3a), so Article 10 is read as follows:
"Article 10
(1) BM-DTP transactions produce:
(2) BM-DTP transactions is reported in a cash flow report by proxy of BUN.
(3) Report on the realization of the budget as intended in paragraph (1) is presented in according to the format as set out in Attachment II which is an integral part of this Ministerial Regulation.
(3a) Cash flow report as intended in paragraph (2) is presented in according to the format as set out in Attachment III which is an integral part of this Ministerial Regulation.
(4) Report on the realization of BM-DTP budget shall be submitted according to the regulation concerning the financial accounting and reporting system of the central government.
(5) Report on the realization of subsidy spending of BM-DTP shall be submitted by each of UAKPA according to the regulation concerning the procedure of compiling and presenting financial report on subsidy spending and other spending."
4. Between Article 11 and Article 12 is inserted 1 (one) Article, called Article 11A, which is read as follows:
"Article 11A
Provisions on the mechanism of realizing and accounting for Government Borne Import Duties as set forth in this Ministerial Regulation begin to be used for the preparation of the Central Government Financial Statements for Fiscal Year 2011."
This Ministerial Regulation shall come into force on the date of promulgation.
For the information, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on December 23, 2011
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
signed,
AGUS D. W. MARTOWARDOJO