to Indonesian
a. that the Minister of Finance Regulation No. 63/PMK.05/2010 as amended by Regulation No. 236/PMK.01/2011 Minister of Finance, has determined the terms of the mechanism of implementation and accountability for customs duties borne by the government;
b. that the presentation of financial statements in order for the transaction of import duty paid by the government for subsidies and import duty revenues more reliably and consistently in accordance with Government Accounting Standards, it is necessary to change some provisions in the Regulation of the Minister of Finance No. 63/PMK.05/2010 on Implementation Mechanism and accountability for the government-borne import duties, as amended by the Minister of Finance Regulation No. 236/PMK.05/2011;
c. based on the considerations referred to in letters a and b, it is necessary to stipulate Regulation of the Minister of Finance on the Second Amendment to the Minister of Finance Regulation No. 63/PMK.05/2010 on implementation and accountability mechanisms for government-borne import duties;
1. Presidential Decree No. 56/P/2010;
2. Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Mechanism of Realizing and Accounting for Government Borne Import Duties, as amended by the Regulation of the Minister of Finance No. 236/PMK.05/2011;
REGULATION OF THE MINISTER OF FINANCE CONCERNING THE SECOND AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCES No. 63/PMK.05/2010 CONCERNING MECHANISM OF REALIZING AND ACCOUNTING FOR GOVERNMENT BORNE IMPORT DUSTIES.
Several provisions in the Regulation of the Minister of Finance No. 63/PMK.05/2010 concerning Mechanism of Realizing and Accounting for Government Borne Import Duties, as amended by the Regulation of the Minister of Finance No. 236/PMK.05/2011 shall be amended as follows:
1. Between paragraph (4) and paragraph (5) of Article 3 is inserted one paragraph, namely paragraph (4a) so that Article 3 is reads as follows:
"Article 3
(1) The Minister of Finance shall every year set industrial sectors granted fiscal incentives in the form of BM-DTP based on assessment criteria.
(2) The Director General of Customs and Excise on behalf of the Minister of Finance shall grant fiscal incentives in the form of BM-DTP to companies by issuing decrees of the Minister of Finance.
(3) The procedure of granting fiscal incentives in the form of BM-DTP as intended in paragraph (2) is to be provided for in a Regulation of the Director General of Customs and Excise.
(4) SSPCP BM-DTP or other similar receipt forms shall be sent by the Directorate General of Customs and Excise to Satker of subsidy spending for BM-DTP as the basis for the issuance of SPM.
(4a) Before submitted Satker of subsidy spending for BM-DTP, SSPCP BM-DTP or other equivalent form receipt as intended in paragraph (4) shall be stamped "Government Borne Import Duties".
(5) SPM shall be issued by proxy of PA of subsidy spending for BM-DTP and sent to proxy of BUN.
(6) Specimen of SPM format as intended in paragraph (5) shall be set in Attachment I that is an integral part of this Regulation of the Minister of Finance."
2. Provisions of paragraph (3) of Article 8 shall be amended so that Article 8 reads as follows:
"Article 8
(1) Account codes used to record BM-DTP transactions are as follows:
(2) The account codes as intended in paragraph (1) constitute transactions that do not affect government cash (non-cash transactions).
(3) BM-DTP revenue is acknowledged at the time of issuing endorsing SPM and SP2D after receiving SSPCP.
(4) Subsidy spending of BM-DTP is acknowledged at the time of issuing endorsing SPM and SP2D after receiving SSPCP."
This Ministerial Regulation shall come into force on 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