to Indonesian
a. that to implement provision of Article 15 paragraph (1) of Regulation of the Minister of Finance No. 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 Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods, it is necessary to arrange technical direction for the payment and depositing of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods subject to excise, and state revenue originating from the imposing of administrative fine on the transportation of certain goods;
b. that base on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Technical Direction for the Payment and Depositing of State Revenue in the Framework of Import, State Revenue in the Framework of Export, State Revenue on Goods Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;
1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 concerning Amendment to the Law No. 10/1995 concerning Excise (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);
2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to R.I. Statute Book No. 3613) as amended by Law No. 39/2007 concerning Amendment to the Law No. 11/1995 concerning Excise (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);
3. Regulation of the Minister of Finance No. 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 Subject to Excise, and State Revenue Originating from the Imposing of Administrative Fine on the Transportation of Certain Goods;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING IMPLEMENTATION DIRECTION FOR THE PAYMENT AND DEPOSITING OF STATE REVENUE IN THE FRAMEWORK OF IMPORT, STATE REVENUE IN THE FRAMEWORK OF EXPORT, STATE REVENUE ON GOODS SUBJECT TO EXCISE, AND STATE REVENUE ORIGINATING FROM THE IMPOSING OF ADMINISTRATIVE FINE ON THE TRANSPORTATION OF CERTAIN GOODS.
In this Regulation of the Director General of Customs and Excise:
1. Law is Law No. 10/1995 concerning Customs as amended by Law No. 17/2006 and Law No. 11/1995 concerning Excise as amended by Law No. 39/2007.
2. 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 subject to excise, and administrative fine on the transportation of certain goods.
3, 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 subject to excise, and state revenue from administrative fine on the transportation of certain goods by a payer to the State Treasury through Perception Foreign Exchange Banks, Perception Banks, Perception Post, Customs and Excise Offices, or Post Offices, in the framework of fulfilling customs and excise obligations.
4. 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 subject to excise, and state revenue from 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.
5. 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.
6. Offices of the Directorate General of Customs and Excise hereinafter called Customs and Excise Offices are offices within Directorate General of Customs and Excise environment where customs and/or excise obligation is fulfilled, they are:
7. State Treasury Service Office, hereinafter abbreviated as KPPN is vertical section of Directorate General of Treasury that get authority as State General Treasury Proxy.
8. 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.
9. 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.
10. 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 post office and giro.
11. Perception Post is a post office designated by the Minister of Finance to receive deposits of state revenue
12. State Revenue Transaction Number, hereinafter abbreviated as NTPN is a proof number of a transaction of receipt issued through State Revenue Modules.
13. Bank Transaction Number, hereinafter abbreviated as NTB is a proof number of a transaction of receipt issued by a Perception Bank/Perception Foreign Exchange Bank
14. Post Transaction Number, hereinafter abbreviated as NTP is a proof number of a transaction of receipt issued by a Perception Post.
15. 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.
16. Electronic Data Exchange, hereinafter abbreviated as PDE is an electronic data exchange through inter application communication and inter organization integrated through the use of data communication system means.
17. Director General is Director General of Customs and Excise.
18. Customs and Excise Official is employee of the Directorate General of Customs and Excise who is appointed in certain position to implement certain task based on Law.
19. Stipulation Letter is an invoice issued by a customs and excise official or the Director General of Customs and Excise consists of Stipulation Letter of Rate and/or Customs Value (SPTNP), Stipulation Letter of Administrative Sanction (SPSA), Re-stipulation Letter of Rate and/or Customs Value (SPKTNP), Stipulation Letter of Calculation Export Duty (SPPBK), Re-stipulation Letter of Calculation Export Duty (SPKPBK), and Excise Invoice Letter (STCK-1).
20. State revenue in the framework of import consists of:
21. State revenue in the framework of export consists of:
22. State revenue on goods subject to excise consists of:
23. Other income from customs, consisting of:
24. Other income from excise, consists of:
25. Non tax State Revenue in the field of customs and excise, hereinafter referred to as PNBP is state revenue collected by the Directorate General of Customs and Excise for services on import, export, and excise.
(1) Payment of state revenue shall be made by Payer by using SSPCP attached with payment basis documents.
(2) Payment basis documents as intended in paragraph (1) are import customs notification, export customs notification, excise documents or stipulation letter.
(3) SSPCP as intended in paragraph (1) shall be made in 4 (four) copies with following allotment:
(4) Form, contents, and guideline to fill SSPCP are as intended in Attachment I of this Regulation of the Director General.
(1) Payment of state revenue in the framework of import shall be made by the Payer in Perception Foreign Exchange Banks or Perception Posts.
(2) Besides the payment places as intended in paragraph (1), payment of state revenue in the framework of import may be carried out in Customs and Excise Offices in cases of:
(3) Payment of state revenue in the framework of import of mail delivered goods shall be made in Post Offices.
(4) Provision on the payment procedure as intended in paragraph (1) is stipulated in Attachment IIA of this Regulation of the Director General.
(5) Provision on the payment procedure as intended in paragraph (2) is stipulated in Attachment IIB of this Regulation of the Director General.
(6) Provision on the payment procedure as intended in paragraph (3) is stipulated in Attachment IIC of this Regulation of the Director General.
(1) Payment of state revenue in the framework of export shall be made by the Payer in Perception Foreign Exchange Banks or Perception Posts.
(2) Besides the places of payment as intended in paragraph (1)1 payment of state revenue in the framework of export may be carried out in Customs and Excise Offices if:
(3) Payment of state revenue in the framework of export of mail delivered goods shall be made in Post Offices.
(4) Provision on the payment procedure as intended in paragraph (1) is stipulated in Attachment IIIA of this Regulation of the Director General.
(5) Provision on the payment procedure as intended in paragraph (2) is stipulated in Attachment IIIB of this Regulation of the Director General.
(6) Provision on the payment procedure as intended in paragraph (3) is stipulated in Attachment IIIC of this Regulation of the Director General.
(1) Payment of state revenue on goods subject to excise shall be made by the Payer in a Perception Bank or Perception Post.
(2) Other than the payment places as intended in paragraph (1) payment of state revenue on goods subject to excise may be made in Customs and Excise Offices, if the payment of PNBP is made on services of:
(3) Payment of state revenue on goods subject to excise concurrently with the payment of state revenue in the framework of import, shall be made in a Perception Foreign Exchange Bank.
(4) Provision on the payment procedure as intended in paragraph (1) is stipulated in Attachment IVA of this Regulation of the Director General.
(5) Provision on the payment procedure as intended in paragraph (2) is stipulated in Attachment IVB of this Regulation of the Director General.
(6) Provision on the payment procedure as intended in paragraph (3) is stipulated in Attachment IVC of this Regulation of the Director General.
(1) Payment of state revenue originating from the imposing of administrative fine on the transportation of certain goods shall be made by the Payer in a Perception Bank or Perception Post.
(2) Provision on the payment procedure as intended in paragraph (1) is stipulated in Attachment V of this Regulation of the Director General.
(1) Payment of state revenue as intended in Article 2 that is done by payer in Customs and Excise Office of Post Office, should be paid by Receiving Treasurer or Post Office to the State Treasury through a Perception Foreign Exchange Bank, Perception Bank, or Perception Post, on the following working day.
(2) Payment as intended in paragraph (1) shall be made by using SSPCP having been given a number by the Customs and Excise Office or Post Office.
(3) Provision on payment procedure as intended in paragraph (2) is stipulated in Attachment VI of this Regulation of the Director General.
When this Regulation of the Director General comes into force, in case Service Compute System (SKP) of customs and excise in Directorate General of Customs and Excise, bank module, and/or importer module are not fully operated yet, payment and depositing of state revenue in the framework of import and state revenue on the goods subject to excise are regulated as follows:
1. On the payment and depositing of state revenue in the framework of import other than payment of state revenue in the framework of import in Customs and Excise Office and Post Office, shall be done by using form as stipulated in Attachment VII of this Regulation of the Director General.
2. On the payment and depositing of state revenue on the goods subject to excise other than payment in Customs and Excise Office and Post Office, shall be done by using form as stipulated in Attachment VIII of this Regulation of the Director General.
3. On the payment of state revenue in the framework of import and payment of state revenue on the goods subject to excise that is paid in Customs and Excise Office and Post Office shall follow provision in this Regulation of the Director General.
Effective since April 1, 2009, on the payment of state revenue in the framework of import, state revenue in the framework of export, state revenue on goods subject to excise, and state revenue originating from the imposing of administrative fine on the transportation of certain goods, that not use payment receipt form as intended in Article 2 paragraph (4), cannot be received as payment receipt.
This Regulation of Director General shall come into force on January 1, 2008.
For public cognizance, this Regulation of the Director General of Customs and Excise shall be announced by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on December 23, 2008
DIRECTOR GENERAL,
signed,
ANWAR SUPRIJADI
NIP 120050332