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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515f339280b784313233353130.html

BN 132-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 129, 2013 the MINISTRY of finance. Return Receipt Of The State. BEA Accounts and land rights. The guidelines.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 27/FMD. 05/2013 IMPLEMENTATION GUIDELINES on the CALCULATION of REFUNDS DUE to OVERPAYMENT of STATE ACCEPTANCE of the BEA ACQUISITION of RIGHTS OVER the LAND and BUILDINGS through CUTTING FUNDS for RESULTS with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 16F paragraph (3) of the regulation together with the Minister of finance and Minister of Home Affairs Number 186/FMD. 07/2010 and number 53 in 2010 on the stage of the preparation of the transfer of the Bea acquisition of Rights over the land and building Tax Areas as amended by regulation together with the Minister of finance and Minister of Home Affairs Number 127/FMD. 07/2012 and number 53 in 2012, needs to set a regulation of the Minister of Finance on the implementation of the guidelines for the calculation of Refunds due to Overpayment of State acceptance of the Bea acquisition of Rights over the land and buildings Through Cutting funds for Results;
Remember: 1. Act No. 28 of 2009 about local tax and Regional Levies (State Gazette of the Republic of Indonesia Number 130 in 2009, an additional Sheet of the Republic of Indonesia Number 5049);
2. The regulations together with the Minister of finance and Minister of Home Affairs Number 186/FMD. 07/2010 and number 53 in 2010 on the stage of the preparation of the transfer of the Bea acquisition of Rights over the land and buildings As local tax as modified by regulation together with the Minister of finance and Minister of Home Affairs Number 127/FMD. 07/2012 and number 53 in 2012;
3. Regulation of the Minister of finance number 06/FMD. 07/2012 on the implementation and accountability of budget transfers to the region;
Decide: define: REGULATION of the MINISTER of FINANCE on the IMPLEMENTATION of the GUIDELINES for the CALCULATION of REFUNDS DUE to OVERPAYMENT of STATE ACCEPTANCE of the BEA ACQUISITION of RIGHTS OVER the LAND and BUILDINGS through CUTTING FUNDS for the results.
CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. Bea acquisition of rights to the land and the buildings subsequently abbreviated BPHTB is a tax on the acquisition of rights over the land and/or buildings.
2. Letter of request for payment that is subsequently abbreviated SPP is a document published by the Official manufacturer of the Commitment, which contains a request for payment of the Bill to the State.
3. the Paying Warrants further abbreviated MSS is a document published by the user/User Power Budget budget or other officials designated to disburse the funds sourced from the Checklist of implementation of the budget or other documents which are used interchangeably.
4. Warrant Disbursement hereinafter abbreviated to SP2D is a warrant issued by the State General Treasurer's power for the execution of expenditure over the burden of Budget revenues and Expenditures of the State based on SPM.
5. Funds for the next results abbreviated DBH is a fund sourced from income Budget income and Expenditure the country allocated to Regions based on percentage figures to fund the needs of the region in the framework of the implementation of decentralization.
6. State Acceptance due to a refund of Overpayment Bea acquisition of rights to Land and buildings is the refund of overpaid amounts paid BPHTB and/or cut and/or withheld, since the amount paid BPHTB and/or cut and/or withheld more than BPHTB owed or carried out payment for the invoice should not BPHTB.
7. Refund of Overpayment Decision Letters Bea acquisition of Rights over the land and buildings are hereinafter referred to as SKPKPB is a decree issued by Pratama Tax Service Office Head on behalf of the Director General of Taxes that States the amount of overpayment BPHTB which will be returned to the Taxpayers.
8. The refund Payment Commitment Maker Official acceptance of the Countries hereinafter referred to as the payment Acceptance Return PPK State officials are authorized to take decisions and/or actions that could result in expenditure over a load of Remaining More Financing budget (SiLPA) specified by a decision of the Minister of finance.
9. Signing of the Warrant Officer Pay Refund receipt of State officials who are authorized to test and signed a warrant Paying a refund Receipt Country specified by a decision of the Minister of finance.
CHAPTER II SCOPE article 2 the scope of the arrangements in the regulations of the Minister include: a. the procedures for disbursement of State Acceptance due to a refund of Overpayment BPHTB; and b. the cutting of funds for the refund calculation order results in overpayment BPHTB, filing the objection and application service other BPHTB, filing appeals, filing a lawsuit, and the submission Review BPHTB, received up to 31 December 2010 and follow-up over the Tax Court decision, which accepted the Directorate General of Taxes up to or after December 31, 2010.

CHAPTER III PROCEDURES for DISBURSEMENT of STATE ACCEPTANCE DUE to a REFUND of OVERPAYMENT BEA ACQUISITION of RIGHTS OVER the LAND and BUILDINGS of article 3 (1) of the tax services office Pratama published SKPKPB based on the application for refund of overpayment BPHTB from Taxpayers.
(2) the publication of the SKPKPB referred to in paragraph (1) and taking into account other tax debt compensation/.
(3) the procedures for the issuance of the SKPKPB referred to in paragraph (1) and paragraph (2), implemented on the basis of the provisions of the legislation in force at the time of the filing of the objection and application service other BPHTB, filing appeals, filing a lawsuit, and the submission Review BPHTB.
(4) SKPKPB as referred to in subsection (1) prepared using the format as contained in Appendix I which was part an integral part of the regulation of the Minister.
Article 4 (1) of the tax debt Compensation referred to in article 3, paragraph (2) was carried out with the following conditions: a. the compensation tax debt can be made against other tax debts; and b. compensation tax debt is done through transfer payments, and is considered valid if the Number of transactions has been gaining Acceptance of the State (NTPN) and the number of transactions the Bank (NTB) or the number of transactions the post (NTP).
(2) In the event of a tax debt compensation referred to in article 3, paragraph (2) of the tax services office Pratama convey information to any such transfer of State reception and delivered a letter of tax Deposit deposits in the form of a letter, a letter of Tax Deposits of Earth and buildings, and/or mail the tax Tax Deposit of Earth and Building to a Bank/Postal destination Perceptions.
(3) Bank/Post Perception referred to in subsection (2) issued the Receipt country (BPN), the number of transactions the Bank (NTB) or the number of transactions the post (NTP), and number of transaction Receipt country (NTPN) on the basis of a transfer in accordance SP2D of the Jakarta Office of the Ministry of Treasury and Tax Deposit Letter II, Earth and building Tax Deposit, or a letter of Tax Tax Deposits of Earth and building, received from the Tax Service Office Pratama.
(4) Receipt Country Sheet (BPN) for Taxpayers who published by Bank/Post perception and/or Tax Deposit Letter sheets, Tax Deposits of Earth and buildings, or mail the tax Tax Deposits of Earth and building, to the taxpayer who has published a number of transaction Receipt country (NTPN) and the number of transactions the Bank (NTB) or Transaction Number (NTP) by Post Bank/Post Perception as referred to in paragraph (3) was delivered to Taxpayers through the tax services Office of the local Retail.
Article 5 (1) of the tax services office Pratama convey SKPKPB to Directorate General Tax Directorate in particular potential, compliance, and acceptance.
(2) submission of SKPKPB as mentioned in subsection (1) is equipped with a list of Payee State Acceptance due to a refund of Overpayment BPHTB.
(3) the list of Payee State Acceptance due to a refund of Overpayment BPHTB as mentioned on paragraph (2) was compiled using the format as contained in Appendix II that are part of which is inseparable from the regulation of the Minister.
Article 6 (1) Directorate General Tax Directorate in particular Potential Acceptance, compliance, and conduct research over SKPKPB delivered by the tax services office Pratama.
(2) the research referred to in subsection (1) include the following: a. research over the validity of the SKPKPB; and b. the suitability of research data on the SKPKPB with the list of Payee State Acceptance due to a refund of Overpayment BPHTB.
(3) in the case of the research referred to in subsection (2) are qualified, Directorate General Tax Directorate in particular Potential Acceptance, compliance, and create top SKPKPB as much as SKPKPB recap of three stanzas.
(4) the Directorate General Tax Directorate in particular potential, compliance, and receipt of the refund request acceptance country due to overpayment BPHTB to Directorate General of the Treasury Directorate in particular the management of the State Treasury, delivering a Recapitulation: a. SKPKPB as referred to in paragraph (3) as much as two (2) double; and b. SKPKPB.
(5) recap of the SKPKPB referred to in paragraph (3) was compiled using the format as listed in Annex III which is an integral part of that part of the regulation of the Minister.
Article 7

(1) the refund Payment Acceptance Country PPK do research at the request of State acceptance due to a refund of overpayment BPHTB presented by the Directorate General of Taxes Directorate in particular potential, compliance, and acceptance.
(2) the research referred to in subsection (1) include the following: a. research upon the completeness of the documents; and b. upon the suitability of the research data on the recapitulation of SKPKPB with SKPKPB.
(3) in the case of the research referred to in subsection (2) does not qualify, the Directorate General of the Treasury Directorate in particular the management of the State Treasury returns the request State acceptance due to a refund of overpayment BPHTB along with supporting documents in writing to Directorate General Tax Directorate in particular potential, compliance, and acceptance.
(4) in the case of the research referred to in subsection (2) in accordance with the required Payment, PPK Returns the receipt of State published TUITION FEE by using Correction account Revenue fiscal year ago, satker code 999001 (Directorate of management of the State Treasury as the power Center of the BUN), and Code Section Budget Echelon I 999.99. (State General Treasurer).
(5) SPP as referred to in paragraph (4) Refund Payment Acceptance PPK delivered the country to officials Signing the country's acceptance of the Return of MSS are equipped with document Recapitulating SKPKPB as much as two (2) double-and SKPKPB.
Article 8 (1) the signing Official State Reception Returns SPM research over the SPP raised by PPK Payment Acceptance Return countries.
(2) the research referred to in subsection (1) include the following: a. research upon the completeness of the documents; and b. upon the suitability of the research data on the SKPKPB with a recap of the SPP.
(3) in the case of the research referred to in subsection (2) in accordance with the required signing of the SPM, the official State Acceptance of return published a SPM top load rest of More Financing budget (SiLPA) as many as three (3) stanzas.
(4) the MSS as referred to in paragraph (3) delivered the signing Official State Reception Returns to the MSS Service Office Treasury Jakarta II with the following conditions: a. the sheet comes with a recap of the document SKPKPB of 1 (one) double and SKPKPB; and b. the 2nd sheet without attachments.
Article 9 (1) the State Treasury Ministry Office Jakarta II doing research and testing over the SPM as referred to in article 8 paragraph (4).
(2) the research and testing of SPM as referred to in subsection (1) include the following: a. examine the completeness of supporting documents SPM as stipulated in article 8 paragraph (4);
b. examine the suitability of the signing Officer signature SPM Refund Receipt country with the specimen signature on KPPN;
c. check the way of writing of the amount of money in the numbers and letters on SPM;
d. check the truth should not be included in the writing of defects in writing at SPM;
e. test the suitability of data in computer Data Archive (ADK) SPM with SPM, based on standard operating procedures established by the Director General of the Treasury; and f. testing the suitability of a nominal on the SKPKPB with a recap of the imprinted on SPM.
(3) in terms of research results and the testing referred to in paragraph (2) is not eligible, the State Treasury Ministry Office Jakarta II restored the SPM along with supporting documents in writing to the Official signing of the acceptance of the Refund countries. SPM
(4) in terms of research and testing as referred to in paragraph (2) has been eligible, the State Treasury Ministry Office Jakarta II publishes SP2D.
(5) SP2D as referred to in paragraph (4) was published in accordance with the provisions of the legislation.
Article 10 (1) of the Directorate General of the Treasury management of the State Treasury Directorate in particular convey photocopying SP2D and SPM to Directorate General Tax Directorate in particular potential, compliance, and acceptance.
(2) based on photocopying SP2D and SPM as referred to in paragraph (1), in particular the Directorate General Tax Directorate, compliance, and Potential Acceptance delivered a notice to the Tax Services Office Pratama related.
CHAPTER IV CUTTING FUNDS for RESULTS in ORDER to REFUND OVERPAYMENT BEA ACQUISITION of RIGHTS OVER the LAND and BUILDINGS of article 11 (1) SP2D and SPM Based upon return receipt of the country due to overpayment BPHTB, Director General of the Treasury delivered a slashing demand for settlement more DBH distribution channel DBH BPHTB upon realization refunds BPHTB to Director General of Financial Equalization with attached with a recap of the SKPKPB.
(2) upon request the cuts referred to in subsection (1), Directorate General of Financial Equalization do more calculations the DBH BPHTB per area by using the proportion of Division BPHTB according to the provisions of legislation.
(3) the results of the calculations are more the DBH BPHTB as referred to in paragraph (2) are defined in the regulations the Director General of Financial Equalization regarding more the DBH.
(4) the More the DBH BPHTB as referred to in paragraph (3) is used as the basis for cutting against the distribution of DBH in the next period.
(5) the Deduction against DBH distribution as referred to in paragraph (4) is carried out through a budget Transfer to the SPM piece Area by using the refund of income Transfer to the account Area TAYL.
Article 12 Cuts against DBH distribution referred to in article 11 paragraph (4) is carried out in accordance with the provisions of the legislation.

Chapter V miscellaneous PROVISIONS Article 13 (1) in the event of the completion of the refund of overpaid interest rewards BPHTB resulted in the existence of a settlement, refunds overpayment BPHTB accompanied in return for interest.
(2) further Provisions regarding the procedures for payment in return for interest referred to in subsection (1) is controlled by a regulation of the Minister of finance.
(3) a refund of overpayment BPHTB impacting against spending State implemented before promulgation of this regulation of the Minister, was still valid.
(4) against refund of overpayment BPHTB referred to in paragraph (3) was done cutting against DBH distribution referred to in article 11.
(5) a period of promulgation of the regulation together with the Minister of finance and Minister of Home Affairs Number 127/FMD. 07/2012 and number 53 in 2012 about the changes to the Regulations together with the Minister of finance and Minister of Home Affairs Number 186/FMD. 07/2010 and number 53 in 2010 on the stage of the preparation of the transfer of the Bea acquisition of Rights over the land and buildings As local tax up to the enactment of this regulation of the Minister , are not counted in determining the length of time the filing and resolution of objections and other appeals BPHTB services, lawsuit, and Review BPHTB.
Article 14 further Provisions are needed in the framework of implementation of the refund calculation State Acceptance due to Overpayment BPHTB through cutting DBH is governed by the General Director of Tax Equalization, Director General of finance, and Director General of the Treasury, either collectively or individually in accordance with those powers.

CHAPTER VI CLOSING PROVISIONS Article 15 this Ministerial Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on January 22, 2013 the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on January 22, 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn129-2013 fnFooter ();