to Indonesian
THE HOUSE OF PEOPLE'S REPRESENTATIVES OF THE REPUBLIC OF INDONESIA
LAW ON NON-TAX STATE'S REVENUE
Referred to in this law as:
(1) Groups of non-tax state's revenue encompass:
(2) With the exception of non-tax state's revenue stipulated in the laws, the types of non-tax state's revenue encompassed in the groups as meant in sub-article (1) shall be stipulated in a government regulation.
(3) The types of non-tax state's revenue not yet encompassed in the groups of non-tax state's revenue a meant in sub-article (1) shall be stipulated in a government regulation.
(1) The tariffs of the types of non-tax state's revenue shall be stipulated with account being taken of the impact of the imposition on the community and their business activities, the costs of implementing government activities in connection with the types of non-tax state's revenue concerned and the aspect of fairness in the imposition of the charges on the community.
(2) The tariffs of the types of non-tax state's revenue as meant in sub-article (1) shall be stipulated in a law or a government regulation stipulating the types of non-tax state's revenue concerned.
It is obligatory that all non-tax state's revenue should be deposited directly and immediately to the State's Cash.
All non-tax state's revenue shall be managed in a system of state's budget of revenues and expenditures.
(1) The Minister may appoint a government agency to collect and or receives outstanding non-tax state's revenue.
(2) It is obligatory that an appointed government agency as-meant in sub-article (1) should deposit the non-tax state's revenue it receives directly to the State's Cash as meant in Article 4.
(3) Non-compliance with the obligation of the government agency to collect and or receive as meant in sub-article (1) and deposit as meant in sub-article (2) shall be subject to a sanction pursuant to the prevailing laws
(1) An appointed government agency as meant in Article 6 sub-article (1) shall be obligated to present a plan and report on the realization of non-tax state's revenue in writing and periodically to the Minister.
(2) Further provisions on the procedure for presenting the plan and or report on the realization of non-tax state's revenue shall be regulated in a government regulation.
(1) While fulfilling the provisions as meant in Articles 4 and 5, some of the funds of a type of non-tax state's revenue may be used for certain activities linked with the said type of non-tax state's revenue by the government agency concerned.
(2) Certain activities as meant in sub-article (1) shall encompass the activities of:
(3) Further provisions on the procedure for utilization of non-tax state's revenue as meant in sub-article (1) shall be regulated in a government regulation.
(1) The amount of outstanding non-tax state's revenue shall be determined in the following way:
(2) The types of non-tax state revenue the amounts of outstanding non-tax state's revenue of which are determined in the way as meant in sub-article (1) letter b shall be stipulated in a government regulation.
(1) The determination of the amounts of outstanding non-tax state's revenue by a government agency with respect to payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2) shall become outdated after 10 (ten) years as from the time when the non-tax state's revenue concerned become outstanding.
(2) The provision of outdate as contemplated in paragraph (1) shall be deferredif the Taxpayer commits in criminal action in the field of Non-Tax State Revenues
(1) Payers shall pay the amounts of outstanding non-tax state's revenue in a particular period pursuant to the prevailing laws.
(2) A government agency may, at the request of a payer for a type of non-tax state's receipt as meant in Article 9 sub-article (2) after the stipulated requirements have been met, may give an approval to the payer concerned to pay by installments or postpone the payment of the outstanding non-tax state's revenue with an interest fixed at 2% (two per cent) per month.
Further provisions on the procedure for determining the amounts, payment, including installments and payment postponement, and depositing of outstanding non-tax revenue shall be regulated in a government regulation.
(1) An appointed government agency as meant in Article 6 sub-article (1) and payers for the types of non-tax state's revenue as meant in Article 9 sub-article (1) shall be obligated to keep records which may present sufficient information to serve as the basis for the calculation of non-tax state's revenue.
(2) It is obligatory that the records should be made in Indonesia in the rupiah currency unit and drawn up in the Indonesian language or in a foreign currency unit and in a foreign language permitted by the Minister.
(3) It is obligatory that books, records and other documents serving as the basis for calculation as meant in sub-article (1) should be kept for 10 (ten) years.
(1) At the request of a government agency, payers for the types of non-tax state revenue as meant in Article 9 sub-article (2) may be subject to an inspection by an authorized government agency.
(2) At the request of the Minister, an appointed government agency as meant in Article 6 sub-article (1) may be subject to a special inspection by an authorized government agency.
(3) The request of the government agency for an inspection as meant in sub-article (1) shall be based on:
(4) In the framework of an inspection, the appointed government agency as meant in Article 6 sub-article (1) and the payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2) as the parties subjected to the inspection shall be obligated to:
(5) In the event that the official from the appointed government agency as meant in Article 6 sub-article (1) fails to perform his obligation as meant in sub-article (4), he shall be subject to the imposition of a sanction pursuant to the prevailing laws.
(6) In the event that the payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2) fail to perform their obligation as meant in sub-article (4), the outstanding non-tax state's revenue shall be determined ex-officio and added to these shall be an administrative sanction in the form of a fine amounting to twice the amounts of the outstanding non-tax state's revenue.
(1) In the event that in the framework of an inspection information or evidence is needed from another party, the other party concerned shall be obligated to provide the information or give all the evidences requested on the basis of the request of the inspector.
(2) A permit must first be obtained from the Minister for the provision of the information or evidence needed as meant in sub-article (1) in the event that the other party concerned is a bank.
(1) The outcome of an inspection of the government agency as meant in Article 14 sub-article (2) shall be presented to the Minister and the Minister shall notify the outcome of the said inspection to the government agency concerned for further settlement.
(2) The outcome of the inspection as meant in Article 14 sub-article (1) with respect to payers for non-tax state's revenue as meant in Article 9 sub-article (2) shall be presented to the government agency in order that the amounts of the outstanding non-tax state's revenue of the payers concerned may be determined.
(1) In the event that on the basis of the outcome of an inspection of payers for types of non-tax state's revenue as meant in Article 9 sub-article (2) it is found that the amounts of outstanding non-tax state's revenue have been underpaid, the payers concerned shall be obligated to pay the deficient amount plus a sanction in the form of an administrative fine amounting to 2% (two per cent) of the said deficient amount a month for a maximum of 24 (twenty-four) months.
(2) In the event that on the basis of the outcome of an inspection of payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2) it is found that the amounts of the outstanding non-tax state's revenue have been overpaid, the said excess amount shall be calculated as advance payment for the amounts of outstanding non-tax state's revenue of the payers concerned for the next period.
(3) In the vent that the business activity of a payer is terminated, the excess amount in payment as meant in sub-article (2) shall be refunded to the payer at the latest 1 (one) month after the issuance of a decision on the overpayment.
(4) In the event that the refunding of the excess payment is conducted beyond the period as meant in sub-article (3), the said excess payment shall be refunded to the payer plus a compensation of interest amounting to 2% (two per cent) a month for a maximum of 24 (twenty-four) months.
(1) Payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2) may file a written objection to the stipulation on the amounts of outstanding non-tax state's revenue in the Indonesian language to the appointed government agency as meant in Article 6 sub-article (1) within 3 (three) months as from the date of stipulation.
(2) The filing of an objection shall not postpone the obligation to pay outstanding non-tax state's revenue and the implementation of collection.
(3) The government agency as meant in sub-article (1) shall examine the objection filed after the letter of objection has been received in complete order.
(4) At the latest within a period of 12 (twelve) months after the letter of objection has been received in complete order, the government agency as meant in sub-article (1) shall issue a decision on the objection.
(5) A decision on the objection as meant in sub-article (4) shall be a decision which is final in nature.
(6) If after the period as meant in sub-article (4) is over and the appointed government agency as meant in sub-article (1) has not made a decision, the said objection filed by the payer shall be considered as having been accepted.
(7) In the event that the objection is rejected and that it turns out that the amounts of outstanding non-tax state's revenue as set forth in the decision as meant in sub-article (4) are still underpaid, the payers shall be obligated to pay the deficient amount of the payment plus a sanction in the form of a fine amounting to 2% (two per cent) of the said deficient amount a month for a maximum of 24 (twenty-four) months.
(8) In the event that the objection is accepted and that it turns out that the amounts of non-tax state's revenue as set forth in the decision as meant in sub-article (4) are underpaid, the excess amount of the payment shall be calculated as advance payment for the amounts of outstanding non-tax state's revenue of the payers concerned for the next period.
(9) In the event that the business activity of a payer is terminated, the excess amount of payment as meant in sub article (8) shall be refunded to the payer at the latest 1 (one) months after the issuance of the decision on the overpayment.
(10) In the event that the refunding of the amount of payment in excess is conducted after the period limit as meant in sub-article (9), the said excess amount shall be refunded to the payer plus a compensation of interest amounting to 2% (two per cent) a month for a maximum of 24 (twenty-four) months.
(11) Further provisions on the filing and settlement of an objection shall be regulated in a government regulation.
Payers of the types of non-tax state's revenue as meant in Article 9 sub-article (2), who, owing to their negligence,
a. fail to submit reports on outstanding non-tax state's revenue; or
b. submit reports on outstanding non-tax state's revenue but the contents are incorrect or incomplete or attach incorrect information or fail to attach correct information,
so that they shall inflict losses to the state's revenues, shall be penalized with a maximum of 1 (one) year in prison and a fine of a maximum of twice the amounts of the outstanding non-tax state's revenue.
(1) Payers for the types of non-tax state's revenue as meant in Article 9 sub-article (2) who are proved to have deliberately:
(2) The penalty threats as meant in sub-article (1) shall be doubled if a payer repeats a criminal act in the non-tax state's revenue area prior to the passage of 1 (one) year, as from the completion of part or all of the prison penalty passed.
Other parties who pursuant to Article 15 sub-article (1) and sub-article (2) shall be obligated to give information or evidence as requested, but deliberately fail to give the information or the evidence or deliberately give incorrect information or evidence shall be subject to a penalty of a maximum of 1 (one) year in prison plus a fine of a maximum of Rp 5,000,000,00 (five million rupiahs).
(1) The types and tariffs of non-tax state's revenue already regulated in law prior to the enforcement of this law shall remain valid.
(2) Non-tax state's revenue regulated in the laws with a status lower than a law shall remain valid prior to the introduction of adjustment on the basis of this law.
(3) The adjustment as meant in sub-article (2) shall be introduced at the latest 5 (five) years as from the enforcement of this law.
This law shall take effect as from the date of promulgation.
For public cognizance, this law shall be promulgated by publishing it in the Statute Book of the Republic of Indonesia.
Validated in Jakarta
On May 23, 1997
THE PRESIDENT OF THE REPUBLIC OF INDONESIA
sgd.
S0EHART0
Promulgated in Jakarta
On May 23, 1997
THE MINISTER/STATE SECRETARY OF THE REPUBLIC OF INDONESIA
sgd.
MOERDIONO
ELUCIDATION ON
LAW OF THE REPUBLIC OF INDONESIA LAW NO.20/1997