Regulation Of The Minister Of Finance Number 20/fmd. 010/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 20/PMK.010/2012 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515107b6f0bb63313233343436.html

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Back NEWS REPUBLIC of INDONESIA No. 145, 2012 RULES the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 20/FMD. 010/2012 ABOUT CHANGES to the DECISION of the MINISTER of FINANCE NUMBER 509/KMK. 06/2002 REGARDING FINANCIAL STATEMENTS PENSION FUNDS with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to improve the orderly administration of the imposition of administrative sanctions in the form of fines for the delay in the submission of financial reports to the Minister of finance , viewed the need to change the provisions concerning administrative sanctions in the form of fines for the delay in the submission of financial statements as defined in the decision of the Minister of finance Number 509/KMK. 06/2002 regarding financial statements pension funds;
b. that based on considerations as referred to in letter a, the need to set a regulation of the Minister of finance regarding changes to the top of the decisions of the Minister of finance Number 509/KMK. 06/2002 regarding financial statements pension funds;
Remember: 1. Act No. 11 of 1992 on pension funds (State Gazette of the Republic of Indonesia Number 37 in 1992, an additional Sheet of the Republic of Indonesia Number 3477);
2. Act No. 8 of 1997 about the acceptance of the country instead of taxes (State Gazette of the Republic of Indonesia Number 43 in 1997, an additional Sheet of the Republic of Indonesia Number 14);
3. Government Regulation Number 76 of 1992 on pension fund Employer (State Gazette of the Republic of Indonesia Number 126 in 1992, an additional Sheet of the Republic of Indonesia Number 3507);
4. Government Regulation Number 77 of 1992 on pension funds of financial institutions (State Gazette of the Republic of Indonesia Number 127 in 1992, an additional Sheet of the Republic of Indonesia Number 3508);
5. Government Regulation Number 44 in 2003 about the Tariff Over the kind of Acceptance State Tax is not applicable to the Department of Finance (State Gazette of the Republic of Indonesia Number 95 in 2003, an additional Sheet of the Republic of Indonesia Number 4313.);
6. Presidential regulation Number 89 in 2006 about the organizing Affairs of the Receivables of the State;
7. The decision of the Minister of finance Number 509/KMK. 06/2002 regarding financial statements pension funds;
8. Regulation of the Minister of finance Number 128/FMD. 06/2007 about the management of accounts receivable of State as amended by regulation of the Minister of finance Number 88/FMD. 06/2009 (news of the Republic of Indonesia year 2009 Number 86);
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING CHANGES to the TOP of the DECISIONS of the MINISTER of FINANCE NUMBER 509/KMK. 06/2002 REGARDING FINANCIAL STATEMENTS pension funds.
Article I a few provisions in the decision of the Minister of finance Number 509/KMK. 06/2002 regarding financial statements Pension Fund, amended as follows: 1. The provision of article 8 is amended to read as follows: article 8 the shape and arrangement of the financial report referred to in article 1 paragraph (3) and electronic data referred to in article 6 paragraph (2) was established by the Chairman of the Board of Trustees of the capital market and financial institutions.
2. The provisions of article 10 paragraph (1), subsection (2), subsection (3), and subsection (4) amended and added one (1) paragraph, namely, subsection (5) to article 10 reads as follows: article 10 (1) the financial statements referred to in article 1 paragraph (3) and electronic data referred to in article 6 paragraph (2) is submitted to the Minister of finance in particular the Chairman of the Board of Trustees of the capital market and financial institutions.
(2) the semiannual financial reports as stipulated in article 1 paragraph (2) letter a delivered the longest 2 (two) months after the semiannual period ends.
(3) the financial statements have been audited by public accountant as referred to in article 1 paragraph (3) letter b, mandatory delivered more than 5 (five) months after the end of the fiscal year retirement fund.
(4) the submission of the financial report referred to in subsection (1) may be made in the following way: a. hand delivered to the Office of the capital market Supervisory Agency and the financial institutions; b. is sent through the post office are recorded; or c. is sent through a delivery service companies/treasure.
(5) in the event that the deadline for the submission of financial statements and the financial report of the semiannual audited by public accountant as referred to in paragraph (2) and paragraph (3) falls on a holiday, the deadline for the submission of the report is the first next working day.
3. The provisions of article 11 paragraph (1), subsection (2), subsection (4), and subsection (5), subsection (3) is deleted, as well as between paragraphs (3) and paragraph (4) was inserted one (1) subsection i.e., paragraph (3a) so that the article 11 reads as follows: article 11 (1) in case of delivery of financial statements that have been audited by public accountant as referred to in article 1 paragraph (3) the letter b late in coming , Founder of pension fund administrative sanctions imposed fines of $ 100,000.00 (one hundred thousand rupiah) for each day of delay calculated since the first days after the deadline for the submission of the report referred to in article 10 paragraph (3) up to the date of submission of the financial report.
(2) in the framework of the imposition of a penalty referred to in subsection (1), the date of submission of the financial statements is: a. the date of the receipt of the financial statements, in the financial statements submitted directly to the Office of the capital market Supervisory Agency and the financial institutions; or b. the date of delivery in the proof of delivery, when the report is sent through the post office or shipping service companies/treasure. (3) is deleted.
(3a) the imposition of administrative sanctions and Mailings fines stipulated by the Chairman of the Board of Trustees of the capital market and financial institutions on behalf of the Minister of finance.
(4) administrative Sanctions in the form of fines for the delay in the submission of the financial statements have been audited by public accountant as referred to in paragraph (1), compulsory paid into the State Treasury by using the form Mail Deposits rather than tax (SSBP) with code Eyes Budget receipts (folders) as mentioned in the letter the imposition of sanksinya.
(5) a copy of the letter was not the Tax Deposit (SSBP) which is a proof of payment of fines administrative sanctions referred to in paragraph (4) is submitted to the Secretary of the capital market Supervisory Agency and the financial institutions in particular the head of the Department of finance with copy to the head of the Bureau of pension funds, the longest 7 (seven) working days after the fine was paid into the State Treasury.
4. In between article 12 and article 13 is inserted 1 (one) article, namely Article 12A to read as follows: article 12A (1) founder of mandatory pension funds pay off fines administrative sanctions referred to in article 11 paragraph (1) within a period of not longer than 30 (thirty) days since the imposition of administrative sanctions and mailings in the form of fines is set.
(2) if within the period referred to in subsection (1) of the administrative sanctions fines were not repaid, the Chairman of capital market Supervisory Agency and financial institution establishes the first letter of rebuke to the founders of pension funds to immediately pay off the fines administrative sanctions with an interest rate of 2% (two perseratus) per month, at least 14 (fourteen) days since the establishment of the first letter of reprimand.
(3) if within the period referred to in the letter of reprimand the first administrative sanctions fines and their interest rates are not repaid, the Chairman of capital market Supervisory Agency and financial institution establishes the second reprimand letter to the founders of pension funds in the repayment period of 14 (fourteen) days since the establishment of the second letter of reprimand.
(4) if the period referred to in the letter of reprimand both administrative sanctions fines with interest not repaid administrative fines, penalties and their flowers are categorized as debt standstill.
(5) the accounts receivable to a standstill as referred to in paragraph (4), dealing assigned/submitted by the capital market Supervisory Agency and financial institution to the Committee for the Affairs of the Directorate General of State accounts receivable/wealth of the country for a period of 14 (fourteen) days from administrative sanctions fines categorized as accounts receivable jammed. 5. The provisions of paragraph (2) of article 13 of amended to read as follows: article 13 (1) mandatory financial institution pension funds contain audited financial reports public accounting as referred to in article 1 paragraph (3) the letter b in addition to the notes to financial statements, in a newspaper having national circulation at the latest 1 (one) month after the date of submission of the financial report to the Minister of finance.
(2) proof of inclusion in newspapers as referred to in paragraph (1) obligatory submitted to the Minister of finance in particular the Chairman of the Board of Trustees of the capital market and financial institutions.
Article II 1. State accounts receivable arising from the imposition of administrative sanctions in the form of fines for the delay in the submission of financial reports that existed before the establishment of ministerial regulation is categorized as a jammed dealing accounts receivable assigned/submitted by the capital market Supervisory Agency and financial institution to the Committee for the Affairs of the Directorate General of State accounts receivable/Wealth of the country.
2. At the time of this ministerial regulation came into force, all the rules of implementation which are the rules of implementation of decisions of the Minister of finance Number 509/KMK. 06/2002 regarding financial statements Pension Fund, was still in force along does not conflict with the provisions of this regulation of the Minister. 3. 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 February 1, 2012 the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on February 1, 2012 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN * not yet in the form of loose sheets fnFooter ();