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Regulation Of The Minister Of Finance Number 27/fmd. 05/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 27/PMK.05/2013 Tahun 2013

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Signature Officer Return of State Reception.
(4) In terms of research and testing as referred to in paragraph (2) have been eligible, the Jakarta II State Treasury Service Office published the SP2D.
(5) The SP2D as referred to in paragraph (4) is published in accordance with the provisions of the laws.

Section 10
(1) Directorate General of the treasury c.q. Directorate of State Cash Management delivered the photocopies of SP2D and SPM to the Directorate General of Tax c.q. Directorate of Potency, Compliance, and Acceptance.
(2) Based on the photocopy of SP2D and SPM as referred to in paragraph (1), the Directorate General of Tax c.q. Directorate of Potency, Compliance and Acceptance of delivering a notice to the Office of Tax Services Pratama is related.

BAB IV
FUNDING CUTS FOR RESULTS IN RETURN FRAME
EXCESS IMPORT DUTIES
THE RIGHTS TO THE LAND AND THE BUILDING
Section 11
(1) Based on the SP2D and SPM of the return of state acceptance due to the excess payment of BPHTB, the Director General of the Treasury addresses the DBH reduction request for completion of the DBH BPHTB saluation over the realisation of the return BPHTB payment to the Director General of the Financial Balance with the Recapitulation of SKPKPB.
(2) Based on the request of deductions as referred to in paragraph (1), the Directorate General of Financial Balance performs more calculation of DBH BPHTB per region by using the proportion of BPHTB divisions in accordance with the rules of the rules It's
(3) The results of more calculation of DBH BPHTB saluations as referred to in paragraph (2) are specified in the Regulation of the Director General of the Financial Balance concerning the more saluation of DBH.
(4) More salur DBH BPHTB as referred to in verse (3) is used as the basis of cutting against the DBH coating in the next period.
(5) The dissection of the DBH distribution as referred to in paragraph (4) is exercised through the SPM of Budget Transfer of the Budget to the Area using the Transfer Revenue account to the TAYL Area.

Section 12
The cuts to the DBH channation as referred to in Article 11 of the paragraph (4) are executed in accordance with the provisions of the laws.

BAB V
OTHER PROVISIONS
Section 13
(1) In the event of completion of the excess payment of BPHTB resulting in the presence of interest rewards, the completion of the return of the excess BPHTB payment is accompanied by interest in return.
(2) The further provisions of the manner of payment of interest payments as referred to in paragraph (1) are governed by the Regulation of the Minister of Finance.
(3) The overpayment of BPHTB payments that affected the state expenditure implemented prior to the promulgations of this Minister ' s Regulation, was declared to remain valid.
(4) Against the return of excess BPHTB payment as referred to in paragraph (3) is done cutting against the DBH encoding as referred to in Article 11.
(5) Term since the promulcity of the Joint Regulation of the Minister of Finance and Minister of the Interior Number 127 /PMK.07/ 2012 and Number 53 of 2012 on the Changes to the Joint Regulation of the Minister of Finance and Minister of Home Affairs No. 186 /PMK.07/ 2010 and No. 53 Year 2010 on the Preparation Preparation Phase of the Land and Building as Regional Taxes until the Ordinance of this Minister, is not taken into account in the determination of the term of submission and settlement. Objections and other BPHTB services, appeals, lawsuits, and BPHTB Rejuvenation are returned.

Section 14
Further provisions are required in order to perform the calculation of the Cloud Service Repayment of BPHTB of excess payment through the DBH deduction is governed by the Director General of Tax, Director General of the Financial Balance, and the Director The Treasury General, both together and individually and alone in accordance with his authority.

BAB VI
CLOSING PROVISIONS
Section 15
The Minister ' s rules are beginning to apply at the date of the invitation.

In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.

Set in Jakarta
on January 22, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,

AGUS D.W. MARTOWARDOJO


Promulgated in Jakarta
on January 22, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN



Attachment: bn129-2013
to in paragraph (3) of the Deliverable SPM of the State Refunds to the State Treasury Service Office of the State of Jakarta II provided the following:
a. 1st sheet comes with Rekapitulation document SKPKPB 1 (one) double and SKPKPB; and
B. 2nd sheet without attachment.

Section 9
(1) The Jakarta II State Treasury Service Office conducts research and testing of the SPM as referred to in Article 8 of the paragraph (4).
(2) The SPM research and testing as referred to in paragraph (1) includes:
a. Examining the completeness of the SPM supporting document as referred to in Article 8 of the paragraph (4);
B. Examines the suitability of the State Signing SPM of the State Resign with the signature specimen on KPPN;
c. check the way of writing the amount of money in numbers and letters on SPM;
D. examining truth in writing including no defects in writing at SPM;
e. testing the suitability of data on the Computer Data Archive (ADK) SPM with SPM, guidelines on the operational standards of the procedures set by the Director General of the Treasury; and
f. testing the nominal suitability of the SKPKPB Recapitulation with those listed on the SPM.
(3) In the event of research and testing results as referred to in paragraph (2) are not eligible, the Jakarta II State Treasury Services Office returns the SPM and the supporting documents in writing to the SPM in Article 3 of the paragraph (2), exercised with the provision as follows:
a. the compensation of tax debts may be made against other tax debts; and
B. The compensation of the tax debts is made by payment transfer, and is considered legal if it has obtained the State Reception Transaction Number (NTPN) and the Transaction Bank (NTB) or Transaction Number (NTP).
(2) In the event of a tax-debt compensation as referred to in Article 3 of the paragraph (2), the Pratama Tax Services Office convees the information on the transfer of the state receipt and passing the letter in the form of a Tax Deposit Letter, A Letter Earth Taxes and Buildings, and/or the Earth Tax Tax Deposits and Buildings to the Bank/Post Ception of objectives.
(3) Bank/Post Perception as referred to in paragraph (2) publishes Proof of State (