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REGULATION OF THE MINISTER OF FINANCE
NUMBER 30/PMK.04/2013

CONCERNING
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 213/PMK.04/2008 CONCERNING PROCEDURE FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS CHARGED WITH EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS

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

Attachment

Considering:

a. that provisions on the procedure for the payment and depositing of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods charged with excise, and state revenue originating from the imposing of administrative fine on the transportation of certain goods already governed in Regulation of the Minister of Finance Number 213/PMK.04/2008;

b. that in the framework to support order administration of state revenues, it is necessary to improve provisions as intended in paragraph a above;

c. that based on consideration as intended in paragraphs a and b, it is necessary to stipulate Regulation of the Minister of Finance concerning Amendment to the Regulation of the Minister of Finance Number 213/PMK.04/2008 concerning Procedure for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Charged with Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

In view of:

1. Law Number 10 of 1995 concerning Customs (Statute Book of the Republic of Indonesia Number 75 of 1995, Supplement to Statute Book of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 (Statute Book of the Republic of Indonesia Number 93 of 2006, Supplement to Statute Book of the Republic of Indonesia Number 4661);

2. Regulation of the Minister of Finance Number 213/PMK.04/2008 concerning Procedure for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Charged with Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;

DECIDES:

To stipulate:

REGULATION OF THE MINISTER OF FINANCE CONCERNING AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE NUMBER 213/PMK.04/2008 CONCERNING PROCEDURE FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS CHARGED WITH EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS

Article I

Several provisions in the Regulation of the Minister of Finance Number 213/PMK.04/2008 concerning Procedure for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Charged with Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods shall be amended as follows:

1. Provision of Article 1 paragraph 20 shall be amended, so Article 1 becomes as follows:

"Article 1

In this Ministerial Regulation what is referred as:

1. Payer is an individual or legal entity which according to provisions of legislations is stipulated to make payments of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods charged with excise, and administrative fine on the transportation of certain goods.

2. Payment is an activity on the settlement of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods charged with excise, and administrative fine on the transportation of certain goods by a Payer to the State Treasury through Perception Foreign Exchange Bank, Perception Bank, Perception Post, Customs and Excise Office, or Post Office, in the framework of fulfilling customs and excise obligations.

3. Depositing is an activity on the delivery of all payments of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods charged with excise, and administrative fine on the transportation of certain goods received from a Payer to the State Treasury by a Perception Foreign Exchange Bank, Perception Bank, Perception Post, Customs and Excise Office, or Post Office.

4. State Treasury is a place to keep state money determined by the Minister of Finance as State General Treasurer to accommodate all state revenue and to pay state expenditures.

5. Perception Bank is a public bank designated by the Minister of Finance to receive deposits of state revenue not in the framework of import and export, covering the receipt of tax, domestic excise, and non tax revenue.

6. Perception Foreign Exchange Bank is a public bank designated by the Minister of Finance to receive deposits of state revenue in the framework of import and export.

7. PT. Pos Indonesia (Persero) hereinafter called as Post Office, is a State Owned Business Entity having technical performer units in the regions, i.e. giro central/joint central giro/special joint central giro and office of post and giro.

8. Perception Post is a post office appointed by the Minister of Finance to receive deposits of state revenue.

9. State Revenue Transaction Number hereinafter abbreviated as NTPN is a proof number of a transaction of receipt issued through State Revenue Modules.

10. Bank Transaction Number hereinafter abbreviated as NTB is a proof number of a transaction of receipt issued by a Perception Bank or Perception Foreign Exchange Bank.

11. Post Transaction Number, hereinafter abbreviated as NTP is a proof number of a transaction of receipt issued by a Perception Post.

12. Customs, Excise, and Tax Deposit Letter, hereinafter abbreviated as SSPCP is a document used to make payments and as proof of payment or depositing state revenue.

13. Customs and Excise Office is an office within the Directorate General of Customs and Excise where customs and excise obligations are fulfilled in accordance with this Regulation of the Minister of Finance.

14. Customs and Excise Electronic Data Exchange hereinafter abbreviated as Customs and Excise PDE is a process of submitting customs documents and excise documents in the form of electronic data exchange through inter application communication and inter organization integrated through the use of data communication system means.

15. Receiving Treasurer is a person appointed to receive, keep, deposit, administer, and to be responsible on State/region income money in the framework of executing the State Revenue and Expenditure Budget (APBN)/ Region Revenue and Expenditure Budget (APBD) in offices/work units of State Ministries/agencies/Regional Governments.

16. Stipulation Letter is an invoice issued by a customs and excise official or the Director General of Customs and Excise.

17. State revenue in the framework of import consists of:

• a. import duty, including anti dumping import duty, compensation import duty, safeguard measures import duty, reciprocal import duty, import duty for donation borne by the Government (Zero SPM), and import duty in the framework of Import Facility for Export Purpose (KITE);
• b. administrative fine on customs;
• c. other customs income;
• d. Value Added Tax (PPN) on import;
• e. Income Tax (PPh) Article 22 on Import;
• f. Income Tax on imported luxurious goods;
• g. interest rate of PPN claims; and
• h. Non tax State Revenue.

18. State revenue in the framework of export consists of:

• a. export duty;
• b. administrative fine of export duty;
• c. interest rate of export duty; and
• d. Non tax State Revenue.

19. State revenue on goods charged with excise consists of:

• a. excise of tobacco products;
• b. excise of ethyl alcohol;
• c. excise of drinks containing ethyl alcohol;
• d. administrative fine of excise;
• e. other income from excise;
• f. PPN of tobacco products; and
• g. Non tax State Revenue.

20. Other income from customs, consisting of:

• a. interest rate of import duty;
• b. interest rate of administrative fine of customs;
• c. interest rate of administrative fine of export duty;
• d. administrative fine of export other than export duty;
• e. interest rate of administrative fine of exports other than export duty; and
• f. administrative sanction in the form of fine on the violation to carry cash money and/or other payment instrument in the form of check, traveler’s check, ability to pay evident, or giro into or go out from customs territory.

21. Other income from excise, consists of:

• a. Interest rate of excise debt, shortage of excise, and/or administrative fine of excise;
• b. Replacement of expenses for the printing of excise tapes; and
• c. Replacement of expenses for making excise control labels.

22. Non tax State Revenue in the field of customs and excise, hereinafter called as PNBP is state revenue collected by the Directorate General of Customs and Excise for services on import, export, and excise."

2. Provisions of Article 3 paragraphs (1) and (2) shall be amended, and supplemented 2 (two) paragraphs, called paragraph (3) and paragraph (4) as follows:

"Article 3

(1) Payment of state revenue in the framework of import as intended in Article (2) shall be made by using SSPCP attached with documents as payment base of state revenue in the framework of import, such as Import Customs Notification documents or Stipulation Letter.

(2) SSPCP as intended in paragraph (1) may be used as basis of customs service in the field of import, if the SSPCP already get:

• a. NTB/NTP and NTPN if payment is made in Perception Foreign Exchange Bank or Perception Post; or
• b. SSPCP number, if payment is made at Customs and Excise Office or Post Office.

(3) If NTPN as intended in paragraph (2) a not issued yet caused by problem to MPN or other reasons, SSPCP already validated by NTB/NTP seal can be used as basis for customs services in the field of import.

(4) The customs services in the field of import as intended in paragraph (3) shall be notified by Perception Foreign Exchange Bank or Perception Post to Customs and Excise Office at the latest on the following working day."

3. Provisions of Article 4 paragraph (1) shall be amended, and between paragraph (1) and paragraph (2) is inserted 2 (two) paragraphs, called paragraph (1a) and paragraph (1b), so Article 4 becomes as follows:

"Article 4

(1) Payment of state revenue in the framework of import conducted in Customs and Excise Office shall be deposited to State Treasury through Perception Foreign Exchange Banks or Perception Post on the following working day.

(1a) Depositing of state revenue in the framework of import as intended in paragraph (1) conducted in certain period, it is on Tuesday of ensuing week in case of:

• a. Customs and Excise Office is located in the area without Perception Foreign Exchange Banks or Perception Post and/or cost to deposit state revenue more than value of state revenue should be deposited;
• b. Customs and Excise Office is located in the area far from Perception Foreign Exchange Banks or Perception Post and/or cost to deposit state revenue more than value of state revenue should be deposited;

(1b) In case of Tuesday is holiday or vacation day, depositing of state revenue in the framework of import as intended in paragraph (1a) shall be conducted in the next working day.

(2) State revenue in the framework of import received by Post Office shall be deposited to State Treasury through Perception Foreign Exchange Bank or Perception Post.

(3) Depositing of state revenue in the framework of import as intended in paragraphs (1) and (2) shall be conducted by using SSPCP already given number by Customs and Excise Office of Post Office as intended in Article 3 paragraph (2) b."

4. Provisions of Article 6 paragraphs (1) and (2) shall be amended, and supplemented 2 (two) paragraphs, called paragraph (3) and paragraph (4), so Article 6 becomes as follows:

"Article 6

(1) Payment of state revenue in the framework of export as intended in Article 5, shall be made by using SSPCP attached with documents as payment base of state revenue in the framework of export, such as Export Customs Notification documents or Stipulation Letter.

(2) SSPCP as intended in paragraph (1) may be used as basis of customs service in the field of export, if the SSPCP already get:

• a. NTB/NTP and NTPN if payment is made in Perception Foreign Exchange Bank or Perception Post; or
• b. SSPCP number, if payment is made at Customs and Excise Office or Post Office.

(3) If NTPN as intended in paragraph (2) a not issued yet caused by problem to MPN or other reasons, SSPCP already validated by NTB/NTP seal can be used as basis for customs services in the field of export.

(4) The customs services in the field of export as intended in paragraph (3) shall be notified by Perception Foreign Exchange Bank or Perception Post to Customs and Excise Office at the latest on the following working day."

5. Provisions of Article 7 paragraph (1) shall be amended, and between paragraph (1) and paragraph (2) is inserted 2 (two) paragraphs, called paragraph (1a) and paragraph (1b), so Article 7 becomes as follows:

"Article 7

(1) Payment of state revenue in the framework of export conducted in Customs and Excise Office shall be deposited to State Treasury through Perception Foreign Exchange Banks or Perception Post on the following working day.

(1a) Depositing of state revenue in the framework of export as intended in paragraph (1) conducted in certain period, it is on Tuesday of ensuing week in case of:

• a. Customs and Excise Office is located in the area without Perception Foreign Exchange Banks or Perception Post and/or cost to deposit state revenue more than value of state revenue should be deposited; and/or
• b. Customs and Excise Office is located in the area far from Perception Foreign Exchange Banks or Perception Post and/or cost to deposit state revenue more than value of state revenue should be deposited;

(1b) In case of Tuesday is holiday or vacation day, depositing of state revenue in the framework of export as intended in paragraph (1a) shall be conducted in the next working day.

(2) State revenue in the framework of export received by Post Office shall be deposited to State Treasury through Perception Foreign Exchange Bank or Perception Post.

(3) Depositing of state revenue in the framework of export as intended in paragraphs (1) and (2) shall be conducted by using SSPCP already given number by Customs and Excise Office of Post Office as intended in Article 6 paragraph (2) b."

6. Provisions of Article 9 paragraphs (1) and (2) shall be amended, and supplemented 2 (two) paragraphs, called paragraph (3) and paragraph (4), so Article 9 becomes as follows:

"Article 9

(1) Payment of state revenue on goods charged with excise as intended in Article 8, shall be made by using SSPCP attached with documents as payment base of state revenue on goods charged with excise, such as excise documents or Stipulation Letter.

(2) SSPCP as intended in paragraph (1) may be used as basis of service in the field of excise, if the SSPCP already get:

• a. NTB/NTP and NTPN if payment is made in Perception Foreign Exchange Bank or Perception Post; or
• b. SSPCP number, if payment is made at Customs and Excise Office or Post Office.

(3) If NTPN as intended in paragraph (2) a not issued yet caused by problem to MPN or other reasons, SSPCP already validated by NTB/NTP seal can be used as basis for services in the field of excise.

(4) The services in the field of excise as intended in paragraph (3) shall be notified by Perception Foreign Exchange Bank or Perception Post to Customs and Excise Office at the latest on the following working day."

7. Provisions of Article 10 paragraph (1) shall be amended, and between paragraph (1) and paragraph (2) is inserted 2 (two) paragraphs, called paragraph (1a) and paragraph (1b), so Article 10 becomes as follows:

"Article 10

(1) Payment of PNBP conducted in Customs and Excise Office as intended in Article 8 paragraph (2) shall be deposited to State Treasury through Perception Foreign Exchange Banks or Perception Post on the following working day.

(1a) Depositing of PNBP as intended in paragraph (1) conducted in certain period, it is on Tuesday of ensuing week in case of:

• a. Customs and Excise Office is located in the area without Perception Foreign Exchange Banks or Perception Post and/or cost to deposit state revenue more than value of state revenue should be deposited;
• b. Customs and Excise Office is located in the area far from Perception Foreign Exchange Banks or Perception Post and/or cost to deposit state revenue more than value of state revenue should be deposited;

(1b) In case of Tuesday is holiday or vacation day, depositing of PNBP as intended in paragraph (1a) shall be conducted in the next working day.

(2) Depositing of PNBP as intended in paragraph (1) shall be conducted by using SSPCP already given number by Customs and Excise Office as intended in Article 9 paragraph (2) b."

8. Provisions of Article 12 paragraphs (1) and (2) shall be amended, and supplemented 2 (two) paragraphs, called paragraph (3) and paragraph (4), so Article 12 becomes as follows:

"Article 12

(1) Payment of state revenue originating from the imposing of administrative fine on the transportation of certain goods as intended in Article 11, shall be made by using SSPCP attached with documents as payment base of state revenue originating from the imposing of administrative fine on the transportation of certain goods.

(2) SSPCP as intended in paragraph (1) may be used as basis of customs services in the transportation of certain goods if the SSPCP already get NTB/NTP and NTPN.

(3) If NTPN as intended in paragraph (2) not issued yet caused by problem to MPN or other reasons, SSPCP already validated by NTB/NTP seal can be used as basis for customs services in the transportation of certain goods.

(4) The customs services in the transportation of certain goods as intended in paragraph (3) shall be notified by Perception Foreign Exchange Bank or Perception Post to Customs and Excise Office at the latest on the following working day."

9. Provisions of Article 13 paragraphs (1), (2) and (3) shall be amended, so Article 13 becomes as follows:

"Article 13

(1) Perception Foreign Exchange Banks, Perception Banks, and Perception Posts receiving payments of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods charged with excise, and state revenue originating from the imposing of administrative fine on the transportation of certain goods should:

• a. check the completeness and correctness of the filling in of SSPCP;
• b. compare the amount of state revenue listed in SSPCP with those listed in documents as basis of payment;
• c. give legalization of state revenue at SSPCP already given name and sign of official and official seal by giving/put NTP and NTPN or NTP and NTPN, SSPCP number, State Service and Treasury Office (KPPN), date and time of payment;
• d. issue State Revenue Receipt (BPN);
• e. give payment receipt in the form of State Revenue Receipt (BPN) and SSPCP to the Payer;
• f. submit credit advice to Customs and Excise Office already connected with Customs and Excise PDE; and
• g. answer all confirmation request from Customs and Excise Office.

(2) Customs and Excise Offices and Post Offices receiving payments of state revenue in the framework of import, state revenue in the framework of export and state revenue on goods charged with excise, should:

• a. check the completeness and correctness of the filling in of SSPCP;
• b. compare the amount of state revenue listed in SSPCP with those listed in documents as basis of payment;
• c. put SSPCP number, date and time receiving of payment, name and identity number of official and official sign, and office official seal at the SSPCP; and
• d. give payment receipt in the form of SSPCP to Payer.

(3) Based on request for confirmation from Customs and Excise Office, State Service and Treasury Office (KPPN) confirm legality of SSPCP.

(4) Post Office submit monthly report to Customs and Excise Office on the processed payment and depositing of state revenue on the post sending goods."

10. Between Article 15 and Article 16 is inserted 1 (one) Article, called Article 15A, as follows:

"Article 15A

List of Customs and Excise Offices that can conduct depositing of state revenue in certain period as intended in Article 4 paragraph (1a), Article 7 paragraph (1a), and Article 10 paragraph (1a) are listed in Attachment that is an integral part of this Ministerial Regulation."

Article II

This Ministerial Regulation shall come into force 30 (thirty) days since 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 February 5, 2013
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
signed.
AGUS D.W. MARTOWARDOJO

Promulgated in Jakarta
On February 5, 2013
MINISTER OF LAW AND HUMAN RIGHTS OF REPUBLIC OF INDONESIA
signed.
AMIR SYAMSUDIN

STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 206 of 2013