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CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. SE-22/BC/2009

CONCERNING
IMPLEMENTATION DIRECTIVE FOR SUBMISSION OF NOTIFICATION OF TAX IN THE FRAMEWORK OF IMPORT RECEIVABLE (SP3DRI)

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

September 22, 2009

To:

• 1. Heads of Main Service Offices;
• 2. Heads of Regional Offices;
• 3. Heads of Supervisory and Service Offices;
• within Directorate General of Customs and Excise environment

In connection with enactment the Regulation of the Minister of Finance No. 51/PMK.4/2008 concerning Procedure for Determination of Tariff, Customs Value, and Administrative Sanctions, as well as the Determination of the Director General of Customs and Excise or Customs and Excise Officials in conjunction with Regulation of the Director General of Customs and Excise No. 25/BC/2009 concerning Form and Content of Letter of Determination, Decree, Warning Letter and Force Letter, it is necessary to adjust Implementation Directive for Submission of Notification of Tax in the Framework of Import Receivable (SP3DRI) as follows:

1. Notification of Tax in the Framework of Import Receivable (SP3DRI) is submitted in the following working day after a period of 21 (twenty one) days from the issued Warning Letter, in case the debtor has not paid its obligations.

2. Submission of SP3DRI shall be accompanied with:

• a. The Determination Letter as intended in Regulation of the Director General of Customs and Excise No. P-25/BC/2009 dated May 18, 2009; and
• b. Minutes of Official Determination in accordance with Attachment I.

3. For implementation as stated in paragraph 2 above, treasury section or customs and excise official who handle billing shall control follow up of Warning Letter that is issued. In case until the 14 day of Warning Letter has not completed its obligation, then check supporting data that will be attached with SP3DRI as intended in paragraph 2 above.
In case of the supporting data are not yet available, treasury section coordinate and ask determination data or minutes of determination to related unit (Customs Section, PFPD, etc) as attachment in submission of SP3DRI.

4. In case determination is made by the customs and excise in outside of the Customs Office that conduct billing monitoring, customs and excise official who made determination shall:

• a. attach the minutes of the determination at the time of submission of copy of the determination letter to the Customs Office; or
• b. attach the Audit Result Report.

5. SP3DRI is submitted to the Head of Tax Service Office (KPP) in the region of the debtor, the KPP which oversees residency in accordance with the Taxpayer Identification Number (NPWP).

6. In the framework of the implementation of good administration, Head of Customs Office shall submit report on the follow-up of billing based on SP3DRI in according to Attachment II that is an integral part of this Circular Letter, and submitted along with monthly report of billing and return as governed in Circular Letter No. SE-05/BC/2009 dated March 10, 2009.

7. That to give clear guidance in the implementation, then shall be made the Standard Operating Procedures (SOP) as set out in Attachment III of this Circular Letter.

This was conveyed and to be implemented with full responsibility.

Director General of Customs and Excise
Signed,
Anwar Suprijadi
NIP 120050332

Copies to:

• 1. Minister of Finance;
• 2. Secretary General of the Ministry of Finance;
• 3. Head of Legal Bureau of Ministry of Finance;
• 4. Directorate General of Tax;
• 5. Secretary of Directorate General of Customs and Excise;
• 6. Researchers and Head of Centres within Directorate General of Customs and Excise Environment.