Regulation Of The Minister Of Finance Number 97/fmd. 011/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 97/PMK.011/2012 Tahun 2012

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5170002150b6dd313233353338.html

bn609-2011 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 609, 2012PERATURAN the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 97/FMD. 011/2012 ABOUT IMPORT DUTIES BORNE by GOVERNMENT UPON the IMPORT of GOODS and MATERIALS to MANUFACTURE TELECOMMUNICATIONS EQUIPMENT for FISCAL YEAR 2012 by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to comply with the provision of goods and/or services to the public interest and increase the competitiveness of manufacturing industry in the country fiscal incentives, need to be import duties borne by Government upon the import of goods and materials by making industry;
b. that import goods and materials against for making industry has fulfilled the criteria and conditions of goods and materials to be given import duty borne by the Government, in accordance with article 2 of the regulation of the Minister of finance Number 23/FMD. 011/2012 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of Industry For fiscal year 2012;
c. that in order the awarding of import duties borne by the Government upon the import of goods and materials for the manufacturing industry as mentioned in subparagraph b, has been established for granting budget pagu import duties borne by Government fiscal year 2012;
d. that based on considerations as referred to in letter a, letter b, letter c, and in order to implement the provisions of article 3 paragraph (4) of the regulation of the Minister of finance Number 23/FMD. 011/2012 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of the lndustri for the fiscal year 2012, the need to set a regulation of the Minister of Finance;
Remember: 1. Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 75 in 1995, an additional Sheet of the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
4. Law number 22 in 2011 about the budget of the State Expenditures And revenues of the fiscal year 2012 (State Gazette of the Republic of Indonesia Number 113 in 2011, an additional Sheet of the Republic of Indonesia Number 5254), as amended by Act No. 4 of the year 2012 (Gazette of the Republic of Indonesia Number 87 in 2012, an additional Sheet of the Republic of Indonesia Number 5303);
5. Presidential Decree Number 56/P in 2010;
6. Regulation of the Minister of finance Number 63/FMD. 05/2010 about the mechanisms of Implementation and accountability Over import duties borne by Governments as amended by regulation of the Minister of finance Number 236/FMD. 05/2011;
7. Regulation of the Minister of finance Number 23/FMD. 011/2012 about import duties borne by Government upon the Import of goods and Materials to manufacture goods and/or services To the public interest and improvement of competitiveness of Certain sectors of the lndustri for the fiscal year 2012;
Decide: define: REGULATION of the MINISTER of FINANCE.
Article 1 In regulation of the Minister, that is: 1. the company is a company that is included in the industry with main activities create.
2. Goods and materials for the Manufacture of the goods and materials referred to below is the finished goods, intermediate goods and/or raw materials, including components to be processed, manufactured, or assembled, in order to manufacture by companies.
Article 2 (1) the import duties borne by Government provided upon import of the goods and materials as listed in the annex which is an integral part of part of the regulation of the Minister.
(2) import duties borne by the Government as referred to in subsection (1) is the tax subsidy expenditures borne by the Government as stipulated in the regulation of the Minister of finance governing mechanisms of implementation and accountability over import duties borne by the Government.
(3) import duties borne by Governments are not given to: a. the goods and Materials are subject to the general tariff import duties amounting to 0% (zero percent);

b. goods and materials subject to import duty rate of 0% (zero percent) based on agreements or international agreements;

c. goods and Materials are subject to Anti-Dumping import duties/Anti-Dumping import duties temporarily, import duty/import duty Precautions Precautions While, in return, the import duties or import duties Act of Vengeance;

d. the goods and Materials that are imported by Enterprises in the Bonded Area; or e. the goods and Materials imported by companies that got facilities exemption or refund of import duties upon importation of goods and Materials to be processed, assembled, or mounted on other goods for the purpose of export.
(4) import duties borne by the Government as referred to in paragraph (1), provided with a budget of pagu ().
(5) the Minister of finance as Treasurer General of the country as part of the Budget Users Public Treasurer State Budget stipulates as a power user's budget to carry out the payment of the tax subsidy expenditures borne by the Government.
(6) the allocation of the budget import duties Borne by Government launched as referred to in paragraph (4) to the company, defined by a power user of the budget referred to in paragraph (5).
Article 3 (1) to obtain government-Borne import duties referred to in article 2 paragraph (1), apply to the Director General of customs and Excise with the enclosed Plan Import goods that have been approved and ditandasahkan by.
2) plans Import of goods referred to in subsection (1), at least contain the following data elements: a. the number and date of the import Plan the goods;

b. number of budget Implementation Checklist (DIPA) fiscal year 2012;

c. company name;

d. Number of tax Payer;

e. address;

f. Customs Office place revenue goods;

g., type, description and technical specifications of the goods;

h. post tariff (HS);

i. the amount/unit of goods;

j. estimates of the import price;

k. country of origin;

b. the estimated import duty incurred Government; and d. the name and signature of the Chairman of the company.
Article 4 (1) of the application referred to in article 3 paragraph (1), the Director General of customs and Excise gives approval or rejection within 14 (fourteen) days counted since the application was received in full.
(2) the consent referred to in subsection (1) may be partially or entirely assent consent of goods and materials listed in the plan of Import goods attached to the petition asked the company as referred to in article 3.
(3) in the event the application referred to in article 3 paragraph (1) was adopted partially or completely, the Director General of customs and excise on behalf of the Minister of Finance issued the decision of the Minister of finance regarding import duties borne by Government upon the import of goods and Materials to manufacture by the industry.
(4) in the event the application referred to in article 3 paragraph (1) is refused, the Director General of customs and excise on behalf of the Minister of finance delivered a notice of refusal to the company by mentioning the reason for the refusal.
Article 5 (1) realization of the Top imports import duties borne by Governments that its implementation is based on the decision of the Minister of finance as stipulated in article 4 paragraph (3), the Office of supervision and the Ministry of customs and Excise or the main service Office local Customs stamp affix "IMPORT DUTIES BORNE by the GOVERNMENT BASED on the REGULATION of the MINISTER of FINANCE NUMBER/PMK.011/2012" on all Customs Import Notification sheet.
(2) Customs Import Notifications as referred to in paragraph (1), is used as the basis for recording the receipt of import duties borne by Governments and allocated as tax subsidy shopping in the same amount.
Article 6 (1) in case there are differences between the goods and the materials will be imported with a list of items and Materials contained in the decision of the Minister of finance as stipulated in article 4 paragraph (3), the company can apply to make changes against the decision of the Minister of finance.
(2) the petition to make changes against the decision of the Minister of finance referred to in subsection (1), presented to the Director General of customs and Excise and enclosed with the goods Import Plan Changes approved and ditandasahkan by.
Article 7 (1) of the application to make changes against the decision of the Minister of finance as stipulated in article 6, the Director General of customs and Excise gives approval or rejection within 14 (fourteen) days counted since the application was received in full.
(2) approval of the petition to make changes against the decision of the Minister of finance referred to in subsection (1) may be partially or entirely assent consent.
(3) in the case of the petition to make changes against the decision of the Minister of finance as stipulated in article 6 was approved partially or completely, the Director General of customs and excise on behalf of the Minister of Finance issued the decision of the Minister of finance regarding changes to the decision of the Minister of finance as stipulated in article 4 paragraph (3).

(4) in the case of the petition to make changes against the decision of the Minister of finance as stipulated in article 6 is rejected, the Director General of customs and excise on behalf of the Minister of finance delivered a notice of refusal to the company by mentioning the reason for the refusal.
Article 8 Implementation and accountability over Government-Borne import duties referred to in article 2, is carried out in accordance with the provisions in the regulation of the Minister of finance governing mechanisms of implementation and accountability over import duties borne by the Government.

Article 9 (1) of the goods and materials obtained import duties borne by Government, obliged to used by the company concerned to the making and non-transferable to other parties.
(2) upon the misuse of the provisions referred to in subsection (1), the company is obliged to pay the import duty should be paid together with interest of 2% (two percent) per month the longest 24 (twenty-four) months from the realization of the import is done import duties borne by the Government as stipulated in article 5 clause (1).
Article 10 this Ministerial Regulation comes into force on the date of enactment until December 31, 2012.

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 June 13, 2012, the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on June 13, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();