Regulation Of The Minister Of Communication And Informatics Number 19 In 2012

Original Language Title: Peraturan Menteri Komunikasi dan Informatika Nomor 19 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c50beae3760842d313233303430.html

BN 772-2012 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 772, 2012PERATURAN MINISTER of COMMUNICATIONS and INFORMATICS of the REPUBLIC of INDONESIA number 19 in 2012 ABOUT TARIFF GUIDELINES OVER the ACCEPTANCE of the STATE RATHER THAN the TAX LEVY FROM the COSTS OF CONDUCTING of TELECOMMUNICATIONS with the GRACE of GOD ALMIGHTY the MINISTER of COMMUNICATIONS and INFORMATICS of the REPUBLIC of INDONESIA, Considering: a. that article 3 paragraph (3) the Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and informatics as amended by regulation Government Number 76 in 2010 about changes to the Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and Informatics requires further arrangements associated with the conditions, procedures, and enumeration elements a deduction in the regulation of the Minister of communication and Informatics, b. that in order the implementation of record keeping and billing accounts receivable Acceptance levy of Taxes rather than State costs of Organizing Telecom still required the existence of a rule governing the related implementation guidance with the procedures for calculation of BHP, BHP, the remittance procedures for the submission of financial reports and the determination of magnitudes BHP telecommunications, and the procedures for submission of objections over the determination of PNBP owed.
c. that based on considerations as referred to in letters a and b, need to establish the regulation of the Minister of communications and Informatics of the directions of the implementation of the tariff Over the acceptance of the State rather than the tax Levy from the costs of conducting of Telecommunications;
Remember: 1. Act No. 8 of 1997 about the kind of Reception the country not the tax (State Gazette of the Republic of Indonesia Number 43 in 1997, an additional Sheet Republic of Indonesia 14);
2. Act No. 36 of 1999 regarding telecommunications (Gazette of the Republic of Indonesia year 1999 Number 154, additional sheets of the Republic of Indonesia Number 3881);
3. Government Regulation number 22 of 1997 about the kind of Reception the country not the tax (State Gazette of the Republic of Indonesia No. 57 in 1997, an additional Sheet of the Republic of Indonesia No. 1413) as amended by regulation of the Government of the Republic of Indonesia Number 52 in 1998 (Gazette of the Republic of Indonesia in 1998, number 85, an additional Sheet of the Republic of Indonesia Number 3760);
4. Government Regulation Number 52 in 2000 about the Organization of telecommunications (Gazette of the Republic of Indonesia year 2000 Number 107, additional sheets of the Republic of Indonesia Number 3980);
5. Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and Informatics (State Gazette of the Republic of Indonesia Number 20 in 2009, an additional Sheet of the Republic of Indonesia Number 4974) as amended by the Government Regulation Number 76 in 2010 about changes to the Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and Informatics of the Republic of Indonesia (the sheets Years 2010 Number 135, an additional Sheet of the Republic of Indonesia Number 5171);
6. Government Regulation Number 29 in 2009 about the procedures for determination of amount, payment, Deposit and Acceptance of State Tax is not Owed (Gazette of the Republic of Indonesia Number 58 in 2009, an additional Sheet of the Republic of Indonesia Number 4995);
7. Government Regulation Number 34 in 2010 about the filing and Settlement Receptivity of State Assignment objected to Not Tax Owed (Gazette of the Republic of Indonesia Number 42 in 2010, an additional Sheet of the Republic of Indonesia Number 5114);
8. Presidential Decree Number 42 in 2002 about the guidelines of the implementation of Budget revenue and Expenditure of the State (STATE BUDGET) as amended by decision of the President of the Republic of Indonesia Number 72 in 2004;
9. Presidential regulation Number 47 in 2009 about the formation and organization of the Ministries;
10. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties and functions of the Echelon I Ministries as amended by regulation of the President of the Republic of Indonesia Number 67 in 2010;
11. The decision of the Minister of transport Number 21 in 2001 about the Organization of Telecommunication as amended several times the last decision of the Minister of communication and Informatics Number 31 in 2008;
12. Regulation of the Minister of communication and Informatics number 08/PER/m. KOMINFO/02/2006 of Interconnection;
13. the regulation of the Minister of communication and Informatics number 09/PER/m. KOMINFO/04/2008 about the procedures for the determination of the price of the Telecommunications Services channelled through Cellular Networks;
14. Regulation of the Minister of communication and Informatics number 15/PER/m. KOMINFO/04/2008 about the procedures for the determination of the price of the Basic phone services transmitted via a landline;
15. Regulation of the Minister of communication and Informatics number 01/PER/m. KOMINFO/01/2010 about organizers of the telecommunications network;
16. Regulation of the Minister of communication and Informatics number 17/PER/m. KOMINFO/10/2010 about the Organization and the Work of the Ministry of communication and Informatics.

Decide: define: REGULATION of the MINISTER of COMMUNICATIONS and INFORMATICS of the DIRECTIONS of the IMPLEMENTATION of the TARIFF OVER the ACCEPTANCE of the STATE RATHER THAN the TAX LEVY FROM the COSTS of ORGANIZING the TELECOM CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, is: 1. Telecommunication provider is an individual, cooperative, regional-owned enterprises, State-owned enterprises, private businesses, government agencies, and defense agencies State security, consisting of the telecommunications network provider and/or telecommunications service provider;
2. the costs of organizing a telecommunications hereinafter BHP telecommunication is the duty owed by any telecommunication provider and is the acceptance of the country instead of taxes;
3. Gross income is the income of the Organization of the entire telecommunications gained from any business activity related to the Organization of its own telecommunications permit;
4. Organizing the activities is the provision of telecommunications and telecommunication services so as to allow this telecommunications.
5. Interconnection is the connectedness between telecommunication networks of different telecommunications network provider;
6. Ketersambungan is tersambungnya telecommunication device with a telecommunications network such as servers, services node (node) and the router.
7. The fiscal year is the period of 1 (one) year starting from January until December;
8. The Treasurer is the Treasurer of the recipient the recipient organization of the Directorate General of posts and Informatics to be appointed by the Minister in accordance with the provisions of the legislation;
9. The Minister is the Minister's scope of duties and responsibilities in the field of telecommunications; 10. the Agency's Financial Supervisory Agency is Checking and development.

11. the General Secretary is the Secretary General of the Indonesian Ministry of communication and Informatics;

12. The Inspector General is the Inspector General of the Ministry of communications and Informatics;

13. the Director-General is the Director General of the Organization of the posts and Informatics;

14. The Directorate-General of the Directorate General is Conducting posts and Informatics;

15. The Director is the Director of the control posts and Informatics.
CHAPTER II BHP TELECOMMUNICATIONS article 2 Each and telecommunications network service provider that has been getting the permission of organizing is obliged to pay BHP telecommunications.

Article 3 application of Telecommunications BHP Magnitudes 0.50% (zero comma fifty per cent) of the gross income of the Organization of telecommunications in accordance with legislation.

Article 4 (1) the execution of the payment for the levy referred to in article 2 required no later than 30 April of the following year.
(2) the execution of the payment as referred to in article 2 may be made per quarter or per semester.

CHAPTER III PROCEDURES for the CALCULATION of the MAGNITUDE of BHP TELECOMMUNICATIONS article 5 (1) the determination of the quantity of telecommunications by BHP telecommunication provider is implemented based on its own calculation with reference to financial statements that have been audited by public accountant.
(2) in terms of their financial reports that telecommunications providers are not audited by public accountant, calculation of quantity BHP Telecommunications as mentioned on paragraph (1) refers to the financial statement signed by an authorized company official.

Article 6 (1) Each telecommunication provider financial report audited by a public accountant and have not completed the audit report as of the payment due date as stipulated in Telecom BHP article 4 paragraph (1), then the determination of magnitude of BHP is calculated based on the financial report of telecommunications that have not been audited.
(2) in the case of BHP Telecommunications fees referred to in subsection (1) is less than the quantity calculated based on financial statements that have been audited, telecommunication provider is obligated to pay principal pay deficiencies referred to administrative penalties and fines.
(3) in the case of BHP Telecommunications fees referred to in subsection (1) is greater than that should be paid according to the financial report has been audited, then the overpayment will be calculated as payment in advance upon the BHP Telecom next year.

Article 7

(1) in calculation of the magnitude of the revenue of telecommunications, BHP is not counted as a gross income of organization of telecommunications as referred to in article 3, namely income earned from: a. the Rental buildings and vehicles;

b. the services of consultancy and accompaniment;

c. construction and infrastructure development;

d. Service integration and system development;

e. Purchase and rental goods non telecommunications; and/or f. Sale of telecommunication devices and tools.

g. other business outside of the Organization of telecommunications.
(2) the revenue referred to in subsection (1) may be received as income not taken into account as long as gross income not related to telecommunication services or are not part of a package of provision of telecommunication services (bundling) as evidenced by a documents such as: a. the contract of cooperation with the relevant parties; and b. the Invoice or receipt of acceptance from stakeholders.

Article 8 the gross income as the basis of calculation of quantity BHP Telecommunications elements can be reduced as follows: a. accounts receivable which is distinctively not collectible from the Organization of telecommunications; and/or b. a payment obligation of interconnection fees and/or ketersambungan telecommunications network with the device belongs to the telecommunications service provider.

Article 9 (1) of the real-real accounts receivable unbilled as referred to in article 8 the letter a is already written off receivables assigned by general meeting of shareholders or synchronised in accordance with legislation (2) if there is an acceptance of the above receivables that are distinctively unbilled as referred to in paragraph (1), then the acceptance of accounts receivable is income that is subject to BHP telecommunications.

Article 10 (1) of the payment obligation of interconnection fees and/or ketersambungan as referred to in article 8 the letter b is the payment obligation the cost of interbank telecommunications network connectedness of different telecommunications network provider and/or the costs of telecommunication devices ketersambungan with telecommunications networks.
(2) interconnection Fees and/or ketersambungan as referred to in subsection (1) is the cost of interconnection and/or ketersambungan other organisers rights as set forth in the legislation.
(3) the cost of interconnection rights organizers abroad is not a factor of a deduction from gross income are subject to BHP telecommunications.
(4) a list of the type of interconnection services and ketersambungan as referred to in subsection (1) for every type of organization of telecommunications as in annex V which is an integral part in the regulation of the Minister.

CHAPTER IV DEPOSIT BHP TELECOMMUNICATIONS section 11 the whole acceptance of the BHP Telecommunications as referred to in article 2 are deposited into the State Treasury through the accounts of the Treasurer of the Directorate General on the Recipient Government banks.

Chapter V of the ORDINANCE the SUBMISSION of FINANCIAL REPORTS and the DETERMINATION of the MAGNITUDE of BHP TELECOMMUNICATIONS article 12 (1) a telecommunication provider that has been paying BHP Telecommunications as referred to in article 11, is obligated to deliver the documents at least in the form of: a. financial statements;

b. list of accounts (chart of accounts);

c. the great book (general ledger);

d. balance of trial (trial balance);

e. proof of transfer payments BHP Telecommunications; and f. the document as the basis for the calculation of the magnitude of BHP telecommunications.
(2) the financial statements referred to in subsection (1) is the financial statements have been audited by public accountant.
(3) specifically for telecommunication provider who reports the Financials are not audited by public accountant as referred to in article 5 paragraph (2), using the financial statements signed by the directors with the attach statement do not do an audit by public accountant as in annex I which is an integral part of this regulation of the Minister.
(4) the documents referred to in subsection (1) is submitted at least 1 (one) week after payment to the Director General of the cq. The Director in the form of physical or electronic documents with attached the affidavit of truth of the documents as in annex II which are an integral part in the regulation of the Minister.

Article 13 (1) for the purposes of the determination of the quantity of each telecommunication BHP telecommunication provider, Director General can do the matching and research.
(2) Matching and research as referred to in paragraph (1) was carried out by officers on the basis of a warrant of execution of Duties issued by the Director on behalf of the Director General by first signed a Pact of integrity as in annex III which is an integral part of this regulation of the Minister.
(3) in the exercise of matching and research officer referred to in subsection (2) may require a record and/or documents that formed the basis of the recording as well as other documents related to the obligation of payment.
(4) in the implementation of the matching and research, the telecommunication provider can ask for the matching and research conducted after making the payment and deliver the documents referred to in article 12.
(5) the results of the matching and research poured in a news event in accordance with the format as in annex IV that is inseparable from the regulation of the Minister.

Article 14 in order to determination as referred to in Article 13 paragraph (1), the Director General can ask the Agency inspectors to conduct the examination of telecommunication provider.

Article 15 (1) if the results of the determination of the quantity of telecommunications, there is the existence of a deficiency of BHP to pay principal, the company is obligated to pay principal in question and pay the deficiency in payment due date has exceeded as referred to in article 4 paragraph (1) the administrative sanctions imposed fines.
(2) if the results of the determination of the quantity of telecommunications, there is the presence of an excess of BHP to pay principal, then the overpayment will be calculated as part of the upfront payment over BHP Telecommunications next year.

CHAPTER VI the OBJECTIONS article 16 telecommunication provider may file objections to the results of the determination of the magnitude of BHP Telecommunications as referred to in article 14 the longest 3 (three) months from the date of determination of the terms and procedures in accordance with the provisions of the legislation.

CHAPTER VII SANCTIONS article 17 Each telecommunication provider which does not meet the conditions referred to in article 2 and article 12 paragraph (1) be penalized in accordance with the legislation.

Article 18 (1) the imposition of sanctions and fines as a result of a delay in payment or less pay principal amount as referred to in article 4 paragraph (1), article 6 paragraph (2) and article 15 paragraph (1) is calculated from the due date referred to in article 4 paragraph (1).
(2) a quantity of sanctions fines as referred to in paragraph (1) of 2% (two percent) per month of the amount payable and the Telecommunications BHP from months calculated as 1 (one) month.
(3) administrative Sanctions fines as referred to in paragraph (2) imposed for the longest 24 (twenty-four) months.

Article 19 (1) one (1) month after the due date of payment, the Director General publish the first Bills directed against telecommunications providers have not made payments BHP telecommunications.
(2) if within a period of 1 (one) months counted from the date of the first Bill's letter referred to in subsection (1) is published or not yet obligated to Pay pay off his obligations, then the published letters of Both Bills.
(3) if within the period of 1 (one) months counted from the date of the second letter of the Bill referred to in subsection (2) issued Mandatory Pay yet or not paying off its obligations, then published a letter Bill third.
(4) if within a period of 1 (one) months counted from the date of the letter of the third Bill referred to in paragraph (3) Compulsory Pay published yet or does not pay off its obligations, then it is obliged to Pay in question subject to the following conditions: a. the sanctions in accordance with regulation perudang-invitation; and/or b. billing Submission to the authorized agencies take care of the debts of the country for further processing solution.

CHAPTER VIII article 20 REPORTING Treasurer recipients obliged to report each month the entire Telecommunication Minister BHP acceptance no later than 10 (ten) next month with copy to the Secretary-General, the Director-General, and the Inspector General.

CHAPTER IX CONCLUDING PROVISIONS of article 21 (1) at the time of this Ministerial Regulation applies, the regulation of the Minister of communication and Information number: 22/PER/m. KOMINFO/10/2005 on the tariff Guidelines Upon receipt of State Tax Instead of the Collection costs of telecommunication provider still apply along does not conflict with the regulations of the Minister.
(2) the implementation of the levy costs of telecommunication provider are performed by the Directorate-General on the basis of operational standards and procedures established by the Director General.

Article 22 this Ministerial Regulation comes into force on the date specified.

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 July 20, 2012, MINISTER of COMMUNICATIONS and INFORMATICS of the REPUBLIC of INDONESIA, TIFATUL SEMBIRING Enacted in Jakarta on 3 August 2012 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN lamp bn772 lamp-2011: fnFooter ();