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CIRCULAR OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. SE-34/BC/2010

CONCERNING
MECHANISM TO PROVIDE CONFIRMATION ANSWER RELATED WITH SPTNP, SPKTNP, OBJECTION DECISIONS, APPEAL DECISIONS OR JUDICIAL REVIEW DECISION, TO THE DIRECTORATE GENERAL OF TAX

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

December 20, 2010

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 the issuance of the Regulation of the Director General of Tax No. PER-53/PJ/2010 concerning Procedure to Apply and Process Overpayment of Tax that should not be paid in relation with SPTNP or SPKTNP, Objection Decisions, Appeal Decision, or Judicial Review Decision, it is necessary to submit the following matters:

1. Article 2 of PER-53/PJ/2010 has arranged that the overpayment of tax payable that should not be paid are already paid tax in the form of Income Tax Article 22 Import, Value Added Tax on import, and/or Value Added Tax on the Luxury Goods as listed in:

• a. SPTNP or SPKTNP;
• b. SPKPBM, SPTNP, or SPP that has issued Objection Decision;
• c. SPKPBM, SPTNP, or SPP that has issued Objection Decision and Appeal Decision;
• d. SPKPBM, SPTNP, or SPP that has issued Objection Decision, Appeal Decision, and Judicial Review Decision;
• e. SPKTNP that has issued Appeal Decision; or
• f. SPKTNP that has issued Appeal Decision and Judgment Review Decision, and resulted in overpayment of taxes.

2. That in implementing the tax overpayment refund that should not be payable, the Directorate General of Tax requires information from the Directorate General of Customs and Excise in the form of:

• a. Confirmation of the truth and the legalization of SPTNP, SPKTNP, Objection Decision, Appeal Decision or Judicial Review Decision, and
• b. Confirmation of the implementation of Appeal Decision or Judicial Review Decision related to Import Duties and/or Excise.

3. In related with above, you are asked to provide the answers to the confirmation and legalization of any confirmation of the truth and legalization from the Directorate General of Taxes.

4. Especially for Objection Decision and Judicial Review Decision that was not published by the Directorate General of Customs and Excise, then answer of the confirmation of the truth and the legalization of the decisions are done with the following provisions:

• a. To confirm the answers given by adding/write statements"based copy of Appeal Decision received from the Tax Court" or"based on the copy of the decision of the Supreme Court Judicial Review," in the blank question number 1 in column form/letter of asking confirmation on the Truth and Legalization from the Directorate General of Tax.
• b. For legalization is given by writing a description which basically states that legalization is given based on the documents received from the issuing agency.
• Example:
• "Copy of the document in accordance with the Appeal Decision received from the Tax Court".

5. Mechanism to ask confirmation on the truth and legalization relating to the matters in paragraph 2 from the Directorate General of Tax and delivery confirmation response and legalization from the Directorate General of Customs and Excise, in accordance to Article 8 and Attachment IV of PER-53/PJ/2010, with due regard to the provisions in paragraph 4.

This was stated to be implemented with full responsibility.

Stipulated in Jakarta
On December 20, 2010
Director General,
signed,
Thomas Sugijata
NIP 195106211979031001

Copies to:

• 1. Director General of Tax.
• 2. The Echelon II Officials within KP DJBC environment.
• 3. The Head of Regional Offices of DJBC.