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REGULATION OF THE MINISTER OF FINANCE
No. 71/PMK.04/2012

CONCERNING
PROCEDURE FOR ELIMINATION AND DETERMINING THE AMOUNT OF ELIMINATION IMPORT DUTY AND/OR EXCISE RECEIVABLES

BY THE GRACE OF ALMIGHTY GOD
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Attachment

Considering:

a. that based on provisions in Article 41 of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, implementation of the elimination of debt collection can not be received should be based on the effective legislation;

b. that based on provisions in Article 49 of Law No. 6/1983 concerning General Tax Provisions and Procedures as Amended by Law No. 16/2009, the provisions of the General Tax Provisions and Procedures Law shall also apply to other tax laws, except when otherwise specified;

c. that based on provisions in Article 1 paragraph 1 of Law No. 19/1997 concerning Tax Billing By Force Letter as Amended by Law No. 19/2000, tax referred to all types of taxes are levied by the Central Government, including Customs Duty and Excise, and taxes collected by the Regional Government, according to the laws and regional regulations;

d. that based on provisions in Article 40 paragraph (1) of Law No. 10/1995 concerning Customs as amended by Law No. 17/2006, the debt collection rights under this law will expire after 10 (ten) years since the obligation to pay;

e. that based on provisions in Article 13 paragraph (1) of Law No. 11/1995 concerning Excise as amended by Law No. 39/2007, the right to collect a debt under this law will expire after 10 (ten) years since the obligation to pay;

f. that in the framework of good administration of customs and excise accounts receivable, it is necessary to regulate provisions on the elimination import duty, excise, administration in the form of fine, and/or interest account receivable, which is due to outdated billing as intended in the paragraph d and paragraph e;

g. that based on the considerations as intended in paragraphs a, b, c, d, e, and f, and in the framework to implement the provisions of Article 24 of Law No. 6/1983 concerning General Tax Provisions and Procedures as Amended several times, the latest by Law No. 16/2009; it is necessary to determine Regulation of the Minister of Finance concerning Procedure to Eliminate and Determining the Amount of Elimination Import Duty ad/or Excise Receivables.

In view of:

1. Law No. 6/1983 concerning General Tax Provisions and Procedures (Statute Book of the Republic of Indonesia No. 49/1983, Supplement to Statute Book of the Republic of Indonesia No. 3262) as amended several times, the latest by Law No. 16/2009 (Statute Book of the Republic of Indonesia No. 62/2009, Supplement to Statute Book of the Republic of Indonesia No. 4999);

2. 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);

3. 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. 4755);

4. Law No. 19/1997 concerning Tax Billing By Force Letter (Statute Book of the Republic of Indonesia No. 42/1997, Supplement to Statute Book of the Republic of Indonesia No. 3686) as amended by Law No. 19/2000 (Statute Book of the Republic of Indonesia No. 129/2000, Supplement to Statute Book of the Republic of Indonesia No. 3987);

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE FOR ELIMINATION AND DETERMINING THE AMOUNT OF ELIMINATION IMPORT DUTY AND/OR EXCISE RECEIVABLES.

Article 1

In this Ministerial Regulation:

1. Import Duty and/or Excise Receivable is import duty and/or excise payable, the lack of payment of import duties and/or excise, administrative sanctions in the form of fine, and/or interest in the field of customs and/or excise.

2. The Person is an individual or legal entity.

3. Minister is Minister of Finance of the Republic of Indonesia.

4. Director General is Director General Customs and Excise.

Article 2

(1) In the framework to administer Import Duty and/or Excise Receivable at the Directorate General of Customs and Excise of, the Import Duty and/or Excise Receivables can be eliminated.

(2) Import Duty and/or Excise Receivable that may be eliminated as intended in paragraph (1) is Import Duty and/or Excise Receivables are listed in:

• a. Letter of Determination of Rates and/or Customs Value (SPTNP);
• b. Letter of Determination of Customs (SPP);
• c. Letter of Determination of Administrative Sanctions (SPSA);
• d. Letter of Re-Determination of Rates and/or Customs Value (SPKTNP);
• e. Notification of Lack Payment of Import Duty, Excise, Administrative Sanction and Taxes in the framework of Import (SKPBM);
• f. Excise Billing Letter (STCK-1);
• g. Notification of Imposition of Replacement Cost (SPPBP);
• h. Notification for Determination of Administrative Sanctions (SPPSA).
• i. Correction Decision, Objection Decision, Judgment Appeal, and Judicial Review Decision, which causes the increasing amount of import duty and/or excise should be paid, include administrative sanctions in the form of fine and/or interest.

Article 3

Import Duty and/or Excise Receivables that can be eliminated as intended in Article 2 are Import Duty and/or Excise Receivables that can not be collected again because:

• a. The Person who is a personal person as the party responsible for Import Duty and/or Excise Receivables, had died and had no inheritance or wealth;
• b. The Person who is a personal person as the party responsible for Import Duty and/or Excise Receivables, can not be found;
• c. The Person who is a legal entity as the party responsible for Import Duty and/or Excise Receivables, has been dissolved, liquidated, bankrupt, or can not be found;
• d. right to collect import duty and/or excise has expired;
• e. document as the basis for collection of import duty and/or excise not found and has been done in an optimal search in accordance with the provisions of the regulation in the field of customs and excise; or
• f. right of states to collect import duty and/or excise can not be implemented due to certain conditions with respect to a change in policy and/or under considerations are determined by the Minister.

Article 4

Main Service Office of Directorate General of Customs and Excise or the Control and Service Office of Customs and Excise shall perform administration checking and/or field checking to ensure the state of People who is responsible for Import Duty and/or Excise Receivable or Import Duty and/or Excise Receivable can not be collected again as intended in Article 3.

Article 5

(1) Based on the checking report as intended in Article 4, Head of Main Service Office of Directorate General of Customs and Excise or Head of Control and Service Office of Customs and Excise compiled a list of the proposed elimination of Import Duty and/or Excise Receivables.

(2) List the proposed elimination of Import Duty and/or Excise Receivables as intended in paragraph (1) shall be submitted to:

• a. Head of Regional Office of Directorate General of Customs and Excise if the elimination of Import Duty and/or Excise Receivables proposal is submitted by the Head of Control and Service Office of Customs and Excise;
• b. Director General if the elimination of Import Duty and/or Excise Receivables proposal is submitted by the Head of Main Service Office of Directorate General of Customs and Excise.

(3) Head of Regional Office of Directorate General of Customs and Excise submit a list of the proposed elimination of Import Duty and/or Excise Receivables who had checked to the Director General.

(4) Director General proposes the elimination Import Duty and/or Excise Receivables who had checked to the Minister.

Article 6

(1) The administrative checking and/or field checking as intended in Article 4, Article 5 paragraph (3) and paragraph (4) conducted by the elimination team of r Import Duty and/or Excise Receivables that is formed by:

• a. Head of Main Service Office of Directorate General of Customs and Excise or Head of Control and Service Office of Customs and Excise;
• b. Head of Regional Office of Directorate General of Customs and Excise; and
• c. Director General.

(2) Results of checking conducted by the team as intended in paragraph (1) is written in the field checking report.

(3) Elimination team of Import Duty and/or Excise Receivables as intended in paragraph (1) consists of at least 1 (one) of a representative of each unit under the Head of Main Service Office of Directorate General of Customs and Excise or Head of Control and Service Office of Customs and Excise, Head of Regional Office of Directorate General of Customs and Excise, and the Director General.

(4) In the case of the elimination team of Import Duty and/or Excise Receivables formed by the Head of Main Service Office of Directorate General of Customs and Excise or Head of Control and Service Office of Customs and Excise, Customs and Excise bailiff includes as a member of the elimination team of Import Duty and/or Excise Receivables.

Article 7

(1) Based on the proposed elimination of Import Duty and/or Excise Receivables as intended in Article 5 paragraph (4), Minister shall issue a Minister Decision on the elimination of Import Duty and/or Excise Receivables.

(2) Minister Decision on the elimination of Import Duty and/or Excise Receivables to eliminate Import Duty and/or Excise Receivables as intended in Article 3 paragraphs a, b, c, d, and e, is made in accordance with the sample format as stated in Attachment that is an integral part of this Ministerial Regulation.

Article 8

Based on the Minister Decision on the elimination of Import Duty and/or Excise Receivables as intended in Article 7, the Director General shall:

• a. determinate the details of the elimination of Import Duty and/or Excise Receivables; and
• b. eliminate billing and eliminate ledger of Import Duty and Excise Receivable in accordance with Government Accounting Standards.

Article 9

To the proposed elimination of Import Duty and/or Excise Receivables as intended in Article 5 paragraph (4), before the Minister issued Decision as intended in Article 7 paragraph (1), the Minister may assign the Inspectorate General of Ministry of Finance to review proposal for elimination of Import Duty and/or Excise Receivables that is submitted by the Directorate General of Customs and Excise.

Article 10

The Director General shall, further regulate provisions on technical guidance and follow up the elimination of Import Duty and/or Excise Receivables and the determination of the attachment form of Minister Decision on elimination of the Import Duty and/or Excise Receivables.

Article 11

This Ministerial Regulation shall come into force after 90 (ninety) days from the date of promulgation.

For public cognizance, this Ministerial Regulation shall be promulgated by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on May 8, 2012
Minister of Finance,
signed,
AGUS D.W. MARTOWARDOJO