Regulation Of The Minister Of Finance Number 249/fmd. 05/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 249/PMK.05/2010 Tahun 2010

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BN 661-2010 .doc REPUBLIC INDONESIA No. 661, 2010 MINISTRY of FINANCE. Foreign Currency. Administering. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 249/FMD. 05/2010 of the ADMINISTERING STATE ACCEPTANCE in FOREIGN CURRENCY with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that under article 3 paragraph (1a) and article 28 paragraph (9) of Act No. 6 of 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 16 of 2009 , to the Taxpayer who has received a permit to hold the Treasury Secretary with bookkeeping using foreign languages and currencies other than Rupiah, obliged to convey the notice in the language of Indonesia by using units of currencies other than Rupiah are permitted, that its implementation is set based on the regulation of the Minister of finance; b. that in accordance with the provisions of article 1 the numbers 7 and article 13 paragraph (2) of Act No. 8 of 1997 about the acceptance of the State rather than taxes, compulsory registration was held in Indonesia in the currency for www.djpp.depkumham.go.id 2010, no. 661 2 rupiah and drawn up in the language of Indonesia or the units of foreign currency and drafted in a foreign language that allowed the Minister of finance; c. that in accordance with the provisions of article 5 paragraph (2) of Act No. 17 of 2003 about the finances of the State, the use of other currencies in the implementation of the budget of the State Expenditures and Income/Revenue Budget Shopping Area is governed by the Minister of finance in accordance with the provisions of the legislation; d. that in accordance with the provisions of article 7 paragraph (2) letter d law No. 1 of 2004 on the State Treasury, Ministry of finance as the Treasurer of the State Public authorities establish a system of receipts and expenses the State Treasury; e. that based on considerations as referred to in letter a, letter b, letter c, letter d, and define the rules of Finance Ministers about the administering State Acceptance in foreign currency; Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999); 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. 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); 4. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of www.djpp.depkumham.go.id 2010, no. 661 3 Indonesia 2004 number 5, an additional Sheet of the Republic of Indonesia Number 4355); 5. Government Regulation Number 39 in 2007 about money management country/region (State Gazette of the Republic of Indonesia Number 83 in 2007, an additional Sheet of the Republic of Indonesia Number 4738); 6. Presidential Decree Number 56/P in 2010; 7. Regulation of the Minister of finance Number 99/FMD. 06/2006 concerning State Acceptance Module as it has several times changed with the regulation of the Minister of finance Number 37/FMD. 05/2007; 8. Regulation of the Minister of finance Number 82/FMD. 05/2007 about the procedures for Disbursement Over the burden of Budget revenues and Expenditures of the State Through the State General Treasury Account as amended by regulation of the Minister of finance Number 179/FMD. 05/2010; 9. Regulation of the Minister of finance Number 196/FMD. 03/2007 about the procedures for conducting of Bookkeeping by using foreign languages and currencies other than Rupiah as well as the obligation of delivery of the notice of Annual income tax Taxpayers Agency; 10. Regulation of the Minister of finance Number 218/FMD. 05/2007 about the procedures for opening and Managing an account belonging to the State's General Treasurer; 11. Regulation of the Minister of finance Number 196/FMD. 05/2009 regarding the determination of the number and name of the Public Treasury Accounts State; Decide: Define: REGULATION Of The MINISTER Of FINANCE Of The ADMINISTERING STATE ACCEPTANCE In FOREIGN CURRENCY. CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Finance Minister is: www.djpp.depkumham.go.id 2010, no. 661 4 1. The State Treasury is the repository of State money as determined by the Minister of finance as Treasurer General of the State to accommodate the whole Acceptance of the State and to pay the entire expenditure of the State. 2. The General State of the Cash Account, which Accounts hereinafter called KUN, is state money storage account as determined by the Minister of finance as Treasurer General of the State to accommodate the whole Acceptance of the State and pay the entire State spending at the Central Bank. 3. The General Treasurer of the State, hereinafter abbreviated BUN, are officials who are tasked to carry out the functions of the Treasurer General of the State according to law governing the country's Finances and the Treasury of the State. 4. The power of the State's General Treasurer, hereinafter called the power of BUN, are officials appointed by BUN bursaries tend to perform in the framework of the implementation of the budget in the working area. 5. The power of the center of the BUN is Director General of the Treasury. 6. State Acceptance is money that goes to the State Treasury. 7. The revenue of the State Government is a right that is recognized as net worth value Enhancer. 8. acceptance of taxation was all acceptance which consists of domestic tax and tax on international trade. 9. acceptance of State Tax is Not the whole of the Central Government's acceptance comes not from tax receipts, among other natural resources, part of the Government over the profit of State-owned enterprises, State Acceptance Not Tax revenue, and other public service Bodies. 10. acceptance of return shopping is all the acceptance of a State that is derived from the return on spending fiscal year running. 11. Budget Implementation Checklist, hereinafter abbreviated DIPA, budget execution document is made by Minister/Chairman of the institution as well as authorized by the Director General of the Treasury on behalf of the Minister of finance and serve as the document of execution of financing activities as well as supporting documents accounting activities of the Government. www.djpp.depkumham.go.id 2010, no. 618 5 12. Module State Acceptance, hereinafter abbreviated MPN, acceptance is a module that contains a set of procedures ranging from acceptance, remittance, data collection, logging, pengikhtisaran, up to the reporting related to the acceptance of the State and is part of the Treasury system and the State budget. 13. Bank Indonesia is the Central Bank of the Republic of Indonesia stipulated in laws and regulations governing Bank Indonesia. 14. Public Bank is a bank that carries out business activities in the conventional and/or based on sharia principles which in its activities provided services in payment traffic. 15. Foreign Exchange Bank was the Bank that acquired the letter designation of Bank Indonesia to perform banking activities in foreign exchange. 16. Bank bank public perception is appointed by the Center BUN BUN/Power to receive the deposit Receipts State rather than in order of import, which includes acceptance of excise taxes, domestic, and acceptance rather than taxes. 17. The Bank's Perception of foreign currency was designated foreign exchange bank by BUN/Power Center to receive the BUN deposit receipt of foreign currency in the Country. 18. State of Kahar (Force Majeure) is an event which occurs outside of human control, and ability is inevitable, and not limited to natural disasters, fires, floods, a general strike, war (declared or undeclared), rebellion, revolution, insurrection, riot treason, terrorism, the plague/epidermic and widely known so that an activity is not enforceable or unenforceable as it should be. 19. User Acceptance Test, hereinafter abbreviated UAT test or testing, is conducted by the Authority and in the center of the BUN over the system and business processes of commercial banks according to the requirements and specifications set forth by the power of the center of the BUN. 20. The transaction Receipt Number State, hereinafter abbreviated to NTPN, is the number printed on the receipt of State published through MPN. www.djpp.depkumham.go.id


2010, no. 661 6 21. The number of Bank Transactions, hereinafter abbreviated NTB, is proof of the deposit transaction receipt number of countries published by the Bank. 22. Receipt Country, hereinafter abbreviated BPN, is a document published by the Bank of perception/acceptance of foreign exchange transactions over Perceptions the country with teraan NTPN and NTB. CHAPTER II SCOPE article 2 (1) receipt of foreign currency in the Country consists of: a. acceptance of Taxation; b. Acceptance of State instead of the Non-oil and gas Tax; and c. the receipt of Refund Shopping that is not sourced from the loan and/or Grants abroad. (2) acceptance of Countries as referred to in subsection (1) constitutes acceptance of the Country based on the increase in mandatory legislation by taxpayers pay compulsory/mandatory/setor to the State Treasury in foreign currency. CHAPTER III PROCEDURES for the APPOINTMENT of the BANK'S PERCEPTION of FOREIGN CURRENCY of article 3 (1) to be appointed as the Bank's perception of foreign currencies, the Bank must meet the following requirements: a. apply as the Bank's perception of foreign currency to the Director-General of the Treasury as a Power BUN Center, equipped with a document, as follows: 1) letter designation of Bank Indonesia as a foreign exchange Bank; 2) Statute that the Head Office of the bank is based in Indonesia and was established by legislation of the Republic of Indonesia; 3) certificate of Bank Indonesia that the bank has a composite rating for a minimum of 3 (three) for 12 (twelve) months; 4) statement that the bank has branches in foreign countries is online with its headquarters and is connected with the system MPN; www.djpp.depkumham.go.id 2010, no. 661 7 5) affidavit of renewed and signed by the Board of Directors of the bank that the bank is willing to comply with the provisions of the legislation and is willing to review the implementation of the management of the State's acceptance of the deposit are accepted; 6) statement that the bank has a network of information systems that connect directly online between the headquarters and all or part of its branch offices, as well as connect on-line with data communication network of the Ministry of finance/MPN; 7) statement that the Board of Directors of the bank is willing to sign an agreement as the Bank's perception of foreign currency with the BUN/Power BUN Center; and 8) waiver has provided sufficient education and training to the staff of the associated State in the framework of the implementation of Acceptance in foreign currency. b. pass the UAT set by BUN BUN/Power Center; and c. obtain a recommendation from Bank Indonesia. (2) upon application for the Board of Directors of the bank as referred to in paragraph (1) letter a, BUN BUN/Power Center perform UAT and ask for recommendations to the Bank Indonesia; (3) the Director General of the Treasury as the power Center of the BUN can do the appointment/designation of the bank as the Bank's perception of foreign currencies as referred to in paragraph (2) after the bank declared UAT as referred to in paragraph (1) letter b and recommendations of Bank Indonesia as referred to in paragraph (2) Letter c. (4) in the event that the bank did not or do not meet the essential requirements referred to in subsection (1), the BUN/Power BUN Center can refuse the petition filed by the bank. Article 4 in the discharge of the administering State, acceptance of public Bank/foreign exchange Bank must be appointed as the Bank's perception of foreign currency through the appointment of the Bank's Perception of foreign currency as stipulated in article 3. www.djpp.depkumham.go.id 2010, no. 661 8 CHAPTER IV the ADMINISTERING STATE ACCEPTANCE of article 5 (1) Directorate General of Treasury as a Power BUN Center opened the account State Treasury foreign currency Bank Headquarters on the perception of foreign currency. (2) the accounts of the State Treasury foreign currency referred to in subsection (1) consists of: a. account to receive a deposit receipt of Taxation; and b. Acceptance deposit account to receive State Tax refund and Not shopping. (3) the accounts of the State Treasury foreign exchange as referred to in paragraph (2) are used to accommodate the receipt of foreign currency in the Country. (4) the Directorate General of the Treasury management of the State Treasury Directorate in particular menatausahakan State Acceptance in foreign currency in accordance with the legislation. (5) the State Treasury account balances at the Bank's Perception of foreign currency each end of the working day at the latest at 16.30 GMT mandatory assigned entirely to the account of the correspondent bank of the Bank through KUN Indonesia abroad. (6) the cash account balance pelimpahan takeover of the country's foreign currency into account foreign exchange in KUN as referred to in paragraph (5) was done on the basis of Statements of Account received by Bank Indonesia of Bank Indonesia correspondent banks abroad. (7) the receipt of foreign currency in the Country that is already accepted in the State Treasury and have been assigned to the account through the bank correspondent KUN Bank Indonesia overseas but not yet received in the account of the balance sheet date on when KUN is recognized as a receivable (cash in transit). Article 6 (1) Bank Branch Office the perception of foreign currency that has been online with its headquarters and is connected with the MPN can do State Receipts in foreign currency by crediting the account of the State Treasury foreign currency Bank Headquarters on the perception of foreign currency. www.djpp.depkumham.go.id 2010, no. 661 (2) branch offices of the Bank's perception of foreign currencies as referred to in subsection (1) include a branch of the Bank's perception of foreign currency which is located abroad. Article 7 (1) of the Bank's perception of foreign currency during the opening hours of the mandatory cash deposit Receipt receive every State from taxpayers pay compulsory/mandatory/setor regardless of the amount of the payment. (2) the Bank's Perception of foreign currency deposits to credit the mandatory acceptance of Countries as referred to in paragraph (1) with the same currency dates. (3) acceptance of the country in foreign currencies are recognised in the cash account has been accepted in the country of foreign currency. (4) any evidence of the State's acceptance of deposit in foreign currency, the Bank's perception of foreign currency required to provide NTPN and NTB. (5) letter of deposit is considered valid if it has been obtained and given a teraan NTPN and the NTB, and signed by the clerk/teller and given the stamp duty on each sheet. (6) the Bank's Perception of foreign currency obligatory Daily Acceptance report (LHP) and their computer Data Archive (ADK) to the Directorate General of the Treasury Directorate in particular the management of the State Treasury for each of the accounts referred to in article 5 paragraph (2). (7) LHP as referred to in paragraph (6) consists of BPN in foreign currency, the Nominative List acceptance, debit notes/completion advice, credit notes/confirmation advice, daily newspaper and accounts. (8) LHP and ADK as referred to in subsection (7) may be submitted in the form of electronic documents. (9) further Provisions regarding the report referred to in subsection (6), paragraph (7), and subsection (8) subject to the Regulations the Director General of the Treasury. (10) the Bank's Perception of foreign currency are prohibited from reducing the State's receipt of the deposit is received, either from the Bank or from the purveyor General/other foreign exchange Bank by transfer. Article 8 (1) the taxpayers pay compulsory/mandatory setor/deposit/pay their obligations to the Bank's perception of foreign currencies designated by BUN/Power BUN. www.djpp.depkumham.go.id 2010, no. 661 10 (2) taxpayers pay compulsory/mandatory/setor do deposit/payment referred to in subsection (1) by using the letter of deposit to the bank/teller and/or via electronic banking. (3) the Bank is required to provide NTPN, WNT, and NBX to taxpayers pay compulsory/mandatory/setor teraan NTPN by providing and NTB on the proof of payment and the BPN well done through a teller or electronic banking. (4) letter of deposit and/or BPN, published by the bank deposit receipt of the State through the teller made in paragraph 4 (four), signed and stamped by the teller as well as validated on each sheet, and given a teraan NTPN and NTB. (5) upon receipt of the deposit made by State taxpayers pay compulsory/mandatory/setor through electronic banking, the bank published a proof of payment and the BPN in stanzas 4 (four), validated and given a teraan NTPN and NTB. (6) a letter of deposit and/or BPN as referred to in paragraph (4) and paragraph (5) is distributed as follows: a. Sheet 1 (Unity) and sheets of the 3rd (third) for taxpayers pay compulsory/mandatory/setor; b. Sheet 2nd (second) for Directorate General of Treasury Cash Management Directorate in particular countries; c. Sheet 4th (fourth) for bank archive. Article 9 (1) source documents as the basis for the recording of income estimation is DIPA Ministries/Agencies or other budget execution document equated with DIPA. (2) the source Document as the basis for recording the receipt of foreign currency in the Country by BUN/Power Center is the BPN BUN has been given a teraan NTPN and WNT in the form of soft copy and hard copy. (3) the Bank is obliged to apply the system of safeguards over the source documents that are published electronically in the course of administering the country's Acceptance in foreign currency. www.djpp.depkumham.go.id


2010, no. 661 11 Chapter V REPORTING and ACCOUNTABILITY for the COUNTRY'S ACCEPTANCE of article 10 (1) units of work as a power user to convey Acceptance of State liability Budget. (2) the Liability referred to in subsection (1) in the form of realization of the Budget Report (LRA) generated through accounting system Agencies. (3) the LRA made in Rupiah equivalent based on the exchange rate of the Bank Indonesia Middle exchange of the same date. Article 11 (1) units of Echelon I Ministry of finance as a State Reception Manager to obtain the acceptance of the State by using the results of data reconciliation. (2) a unit of work Unit Echelons I Ministry of finance as referred to in paragraph (1) as a power user Budget should deliver the State Acceptance of liability. (3) the Liabilities referred to in subsection (2) in the form of LRA which generated through accounting system Agencies. Article 12 (1) Directorate General of the Treasury management of the State Treasury Directorate in particular drawing up daily reports the receipt of foreign currency in the Countries referred to in article 5 paragraph (4). (2) the report referred to in subsection (1) are arranged according to the accounts of the State Treasury foreign currency based on LHP with ADK delivered by appropriate bank format specified. (3) the report referred to in subsection (2) made in Rupiah equivalent based on the exchange rate of the Bank Indonesia Middle exchange of the same date. Article 13 further Provisions regarding the procedures for the preparation of the reports referred to in article 12 are set by regulation the Director General of the Treasury. www.djpp.depkumham.go.id 2010, no. 661 12 CHAPTER VI REVERSAL and REPAIR DATA Article 14 (1) of the Bank's perception of foreign currency transaction over cancellation of prohibited conduct which has gained a NTPN, except for the process of reversal. (2) the Reversal as referred to in paragraph (1) may be made in terms of the unknown error has occured in the recording of data and/or recording a double (double input) over a deposit letter has acquired NTPN and NTB on the same working day. (3) in the event of fault recording and/or recording a double (double input) on the amount of money in the implementation of the reversal as referred to in paragraph (2), the Bank's perception of a compulsory deposit of foreign currency into the State Treasury and transferred to accounts in foreign currency amounting to KUN deposit amount that has been getting NTPN and NTB. (4) before implementing the reversal, Foreign perception of the Bank is obligated to obtain written consent from Bank officials perceptions of foreign currency that is responsible for the acceptance of the State; (5) the provisions as referred to in paragraph (4) mandatory embodied with the security code (security code) on the bank's information technology systems used in administering the country's Acceptance. (6) the Bank barred from doing a reversal after the end of the work day. (7) the Bank's Perception of foreign currency obligatory acceptance of the Transaction list conveys the Country's reversal on weekdays in question with the lists NTPN, WNT, as well as the reasons reversal with evidence of consent to reversal of the Directorate General of the Treasury officials in particular the management of the State Treasury Directorate with the format as contained in the annex to the regulation of the Minister of finance. Article 15 (1) in the case of data errors found after the end of the business day, the Bank's Perception of foreign currency do improvement over the country's acceptance of transaction data. (2) Improvement of the data referred to in subsection (1) is done with the following conditions: a. in the event that an error occurs because of an error in the mail charging deposits by taxpayers pay compulsory/mandatory/repair, do setor www.djpp.depkumham.go.id 2010, no. 661 13 by the bank based on the petition of the taxpayers pay compulsory/mandatory/setor. b. an improvement over the deposit receipt of Taxation could only be done by the Bank's perception of foreign currencies after obtaining approval from the Directorate General of taxes. c. perception of foreign currency Bank make improvements based on the data referred to in letter a and letter b and report on improvements to data that has been made to the Director-General of the Treasury in particular the Director of the management of the State Treasury. d. Directorate General of the Treasury management of the State Treasury Directorate in particular do the repair reports and deliver improvements to data as stated on the letter c to the provider of the MPN. e. MPN Maintainer as stated on the letter d do the repairs the data on a system of laws in accordance with the MPN-invitation and deliver improvements to data referred to the Directorate General of the Treasury, the Directorate General of taxes and any other interested parties. f. in the case found that there has been excess setor/excess input/excess affluent/double input, the Bank's Perception of foreign currency may file a request for refund of excess setor/excess input/input/double affluent excess referred to BUN/Power BUN in accordance with legislation. (3) Power/BUN BUN return excess setor/excess input/input/double affluent excess as referred to in paragraph (2) letter f in accordance with legislation. (4) further Provisions regarding the procedures for the refund as referred to in paragraph (3) subject to the Regulations the Director General of the Treasury. CHAPTER VII INTERRUPTION NETWORK of article 16 (1) in the event of disruption of network communication between the Head Office of the Bank's Perception of foreign currency with the Central Office of the Directorate General of Treasury/MPN over 1 (one) days, then the Bank's perception of foreign currency obligatory things as follows: www.djpp.depkumham.go.id 2010, no. 661 14 a. receives a deposit receipt of the State; b. Acceptance of State mengadministrasikan offline and provides NTB on deposit; c. notify in writing to the Directorate General of the Treasury Directorate in particular the management of the State Treasury over the cause of the onset of disorders of communication network; d. perform the procedure of recording without altering the NTB at the time of the communication network has been online system with MPN; and e. do pelimpahan as stipulated in article 5 clause (5). (2) in the event of disturbance on the network between the Bank's system of perception of foreign currency transaction system with a network of foreign currency, the Bank's perception of foreign currency obligatory: a. notify in writing to the Directorate General of the Treasury Directorate in particular the management of the State Treasury on the occurrence of the disorder at a moment's notice; b. receive the deposit Receipts State as referred to in article 6; and c. perform pelimpahan as stipulated in article 5 clause (5). (3) in the event of disturbance on the internal network of the Bank system of perception of foreign currency, the Bank's perception of foreign currency obligatory: a. notify in writing to the Directorate General of the Treasury Directorate in particular the management of the State Treasury on the onset of the disorder and its causes at the time; b. receive the deposit receipt of the State at the time of the disruption has been recovered. Article 17 (1) on the basis of the notification referred to in article 16 paragraph (2) Letter c, paragraph (2) letter a, and paragraph (2) letter a, Directorate General of the Treasury Directorate in particular the management of the State Treasury requesting information to Bank Indonesia over the occurrence of disturbances of the network. (2) if the results of the confirmation referred to in subsection (1) does not comply with the reports from the Bank's perception of foreign currency, then the Directorate General of the Treasury Directorate in particular the management of the State Treasury can give a warning letter and/or fines over violations of www.djpp.depkumham.go.id 2010, no. 661 15 obligation that must be carried out by the Bank's perception of foreign currencies in compliance legislation. (3) the fines referred to in subsection (2) is subject to the Bank's perception of foreign currency in terms of the perception of foreign currency Bank delivered a report which does not correspond to the results of the confirmation and do not do pelimpahan appropriate legislation. (4) the warning letter as referred to in paragraph (2) is given in terms of the perception of foreign currency Bank delivered a report which does not correspond to the results of the confirmation and Acceptance of the State does not do according legislation. (5) the Directorate General of the Treasury Directorate in particular the management of the State Treasury can do research, search, and evaluation based on reports the Bank's perception of foreign currency as stipulated in article 16 paragraph (2) letter a. (6) the research referred to in subsection (5) are governed further by the Director-General of the Treasury. CHAPTER VIII KAHAR CIRCUMSTANCES (FORCE MAJEURE) Article 18 (1) in the event of a State of Kahar (Force Majeure) caused either directly or indirectly, the Bank's perception of foreign currency may be exempt from liability for failure or delay in carrying out the provisions of this regulation of the Finance Minister. (2) the State of Kahar (Force Majeure) as referred to in paragraph (1) shall be notified by the Bank's perception of foreign currencies in writing to the Directorate General of the Treasury Directorate in particular the management of the State Treasury within no later than fourteen (14) calendar days after the occurrence of the circumstances of Kahar (Force Majeure) and attach the official certificate of Bank officials ' perceptions of foreign currency. (3) other things caused by any act or omission, it cannot be classified as a State of Kahar (Force Majeure). (4) the Bank's Perception of foreign currency that is experiencing a State of Kahar (Force Majeure) may be exempt from the imposition of sanctions and fines based on the confirmation from Bank Indonesia which explains that at the time of the occurrence state of Kahar (Force Majeure) the perception of foreign currency Bank cannot do any transactions. www.djpp.depkumham.go.id


2010, no. 661 16 (5) losses suffered and expenses incurred by the Bank's perception of foreign currency as a result of the occurrence of the circumstances of Kahar (Force Majeure) the responsibility of the Bank's perception of foreign currency. CHAPTER IX RESEARCH OVER the TRUTH of the COUNTRY'S ACCEPTANCE of article 19 (1) in order to maintain the transparency and accountability of State Reception, Director General of the Treasury as the power Center of the BUN can be researched over the truth of the acceptance of the country carried out by the Bank's foreign currency including the perception of information system technology used by the Bank's perception of foreign currencies in conducting the administering State Acceptance. (2) in conducting the research referred to in subsection (1), the Director General of the Treasury can include General Inspectorate of Finance Ministry and Financial Supervisory Agency or/and Construction. (3) Ordinances of the research referred to in subsection (1) and paragraph (2) are governed further by the Director-General of the Treasury. Article 20 (1) Power/BUN BUN Center at any time can do a research information system technology used by the bank in carrying out the acceptance of the State (UAT). (2) the procedures for the implementation of the UAT as referred to in paragraph (1) are governed further by the Director-General of the Treasury. CHAPTER X PENALTIES Article 21 (1) public Bank/foreign exchange Bank in violation of the provisions referred to in article 4, subject to sanctions in the form of a fine of 100% (one hundred percent) of the total acceptance of an accepted State and directly deposited to the Bank's perception of foreign currency. (2) the Bank's perception of foreign currencies in violation of the provisions referred to in article 5 paragraph (5), article 7 paragraphs (2) and paragraph (10) administrative sanctions imposed fines that the adjustment refers to as the Bank services agreement the perception of foreign currency. www.djpp.depkumham.go.id 2010, no. 661 17 (3) of the Bank's perception of foreign currencies in violation of the provisions referred to in article 7 paragraph (1), subsection (4), and subsection (6), article 8 paragraph (3), article 9 paragraph (3), article 14 paragraph (1), subsection (2), subsection (3), subsection (4), subsection (5), subsection (6), and paragraph (7), and article 16 administrative penalties in the form of a letter of warning to revocation of the designation of the Bank with the perception of foreign currency. (4) the giving of the warning letter as referred to in paragraph (3) is done with the following conditions: a. the BUN/Power BUN Center delivered a letter the first Warning to the Bank's perception of foreign currency when breaking the terms referred to in paragraph (3). b. BUN/Power BUN Center delivered a Second warning letter to the Bank's perception of foreign currency when the first warning letter within 5 (five) working days does not get responses or responses that are submitted does not solve the problem. c. Power/BUN BUN Center delivered the Third warning letter to the Bank's perception of foreign currency in a Second warning letter within 5 (five) working days does not get responses or responses that are submitted does not solve the problem. d. Power/BUN BUN Center revoke the designation as the Bank's perception of foreign currency when within 10 (ten) working days the third warning letter received no response or responses submitted do not resolve the problem. (5) the Bank's perception of foreign currency that administrative penalties in the form of revocation of designation as a Bank's perception of foreign currencies as referred to in paragraph (4), the administering State acceptance of prohibited conduct. CHAPTER XI CLOSING PROVISIONS Article 22 of the regulation of the Minister of Finance began in force on the date of promulgation. www.djpp.depkumham.go.id 2010, no. 661 of 18 so that everyone knows it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on December 27, 2010 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on December 27, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id 2010, no. 661 19 KOP Bank's perception of foreign currency TRANSACTION RECEIPT LISTING the COUNTRIES that REVERSAL date: dd/mm/yyyy (1) Bank code: ... ... ... ... ... (2) the branch code: ... ... ... ... ... (3) KPPN Code: ... ... ... ... ... (4) No. NTPN WNT Account Deposit Types Code NPWP number of WP Name Currency Reversal Reason (5) (6) (7) (8) (9) (10) (11) (12) (13) was approved by, created by, (...........................) (14) (………………………) (15) the CHARGING INSTRUCTIONS: (1) filled in the date format with the reversal day-month-year (dd/mm/yyyy) (2) filled the bank codes according to Bank Indonesia, owned the Bank's Perception of foreign currency FINANCE MINISTERS RULE ATTACHMENT NUMBER 249/FMD. 05/2010 of the ADMINISTERING STATE ACCEPTANCE in FOREIGN CURRENCY www.djpp.depkumham.go.id 2010, no. 661 (3) bank branch code Filled in question (4) filled code KPPN partners Bank's perception of foreign currency (5) filled the numbers sort (6) filled in the NTPN-reversal (7) filled in the NTB-reversal ( 8) Charged the account in-reversal (9) Charged a Deposit Types in Code-reversal (10) Charged a purveyor NPWP reversal (11) filled in the name of a purveyor in-reversal (12) filled in the amount of money in-reversal (13) filled the reason of occurrence of reversal (14) filled in the name of the Supervisor who gave the authorisation of reversal (15) filled in the name of the officer who made the list of the reversal of the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., www.djpp.depkumham.go.id