REPUBLIC OF INDONESIA STATE NEWS

No. 661, 2010 MINISTRY OF FINANCE. Foreign currency.

NUMBER 249 /PMK.05/ 2010 ABOUT

THE ADMISSION OF STATE RECEIPTS IN FOREIGN CURRENCY

WITH THE GRACE OF GOD ALMIGHTY THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

A draw: a. that under Section 3 of the paragraph (1a) and Section 28 of the paragraph (9) of the Law No. 6 Year 1983 on the General Terms and the Taxation Code as it has been last modified by Act Number 16 of 2009, to the Tax Wajib have received the Minister of Finance permission to host books using foreign languages and currency other than Rupiah, is required to deliver a notice in the Indonesian language using a currency unit other than Rupiah permitted, whose implementation is governed under the Minister of Finance Ordinance;

b. that in accordance with the provisions of Article 1 of the number 7 and Article 13 of the paragraph (2) of the Law No. 20 of 1997 on the Reception of the State Not Tax, the registration is mandatory in Indonesia in the currency unit

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rupiah and compiled in Indonesian or foreign currency unit and compiled in foreign language permitted by the Minister of Finance;

c. that in accordance with the provisions of Article 5 of the paragraph (2) Invite-Invite Number 17 In 2003 on State Finance, the use of other currencies in the implementation of the State Shopping Revenue and Regional Shopping Revenue Budget was regulated by the Minister of Finance in accordance with the provisions of the laws of the law;

d. that in accordance with the provisions of Article 7 of the paragraph (2) of the Law No. 1 of 2004 on the State Treasury, the Minister of Finance as the General Treasurer of the State of the State is authorized to establish the State Department's acceptance and expenditure system;

e. that based on consideration as intended in the letter a, the letter b, the letter c, and the letter d, need to specify the Minister of Finance's Regulation on the Reception of the State Reception in the Foreign Currency;

Given: 1. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended by Law No. 16 Of 2009 (sheet Of State Of The Republic Of Indonesia In 2009 Number 62, Additional Sheet Of The Republic Of Indonesia Indonesia Number 4999);

2. Law No. 20 of 1997 on Reception of State Not Tax (State Gazette of the Republic of Indonesia in 1997 No. 43, Additional Gazette of the Republic of Indonesia Number 3687);

3. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);

4. Law No. 1 of the Year 2004 on the State Treasury (Republican Gazette

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Indonesia Tahun 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);

5. Government Regulation Number 39 Of 2007 On State/regional Money Management (Indonesian Republic Of 2007 Number 83, Additional Gazette Republic Of Indonesia Number 4738);

6. President's Decision No. 56/P of 2010; 7. Finance Minister Rule Number 99 /PMK.06/ 2006

on the State Reception Module as it has been several times amended last with the Financial Minister Regulation Number 37 /PMK.05/2007;

8. Regulation of the Finance Minister Number 82 /PMK.05/ 2007 on the Tata Cara Waters Fund on the Burden of Revenue Budget and State Shopping Through the State Public Cash Accounts as amended by the Regulation of Finance Minister Number 179 /PMK.05/2010;

9. Finance Minister Rule Number 196 /PMK.03/ 2007 on Governing Manner using Foreign Language and Currency Units In addition to Rupiah as well as the Obligation Of Delivery Of The Annual Notice Of Income Tax (s) Income Tax Body;

10. Regulation of Finance Minister Number 218 /PMK.05/ 2007 on Opening Ways and Managing Accounts Belonging To The Country's General Treasurer;

11. Regulation of Finance Minister Number 196 /PMK.05/ 2009 on Redemption Number and Name of the State Public Cash Account;

DECIDED: Establishing: REGULATION OF FINANCE MINISTERS ON

THE ADMISSION OF STATE ACCEPTANCE IN FOREIGN CURRENCY.

CHAPTER I OF THE GENERAL PROVISION

Article 1 In this Financial Minister Ordinance referred to:

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1. The State treasury is a place of state money storage designated by the Minister of Finance as the General Treasurer of State to accommodate all State Reception and to pay for the entire State expenditure.

2. The State Public Cash Account, which is next called the KUN Account, is a state money storage account determined by the Minister of Finance as the State General Treasurer to house the entire Reception of State and pay all expenses. Country to Central Bank.

3. The State General Treasurer (BUN), also known as BUN, is the official to carry out the functions of the State General Treasurer in accordance with the State Treasury and the State Treasury.

4. The power of the General Treasurer of the State, which is to be called the Power of the BUN, is the official who is appointed by the BUN to carry out the duties of a provision in the framework of budgeting within the established work area.

5. The power of the Central BUN is the Director General of the Treasury. 6. State acceptance is the money that goes to the State Kas. 7. State Revenue is the right of the Central Government which is recognized as

the value of net worth of wealth. 8. Taxation acceptance is all the receipts made up of taxes

in the country and on the international trade tax. 9. State Reception Not Tax is the entire government receipt

the center that does not come from taxation receipts among other natural resources, the government part on the profits of the State-owned Enterprises, the Acceptance of the State Not the Other Tax, and General Services Agency revenue.

10. Return Shopping Receipts are all State Reception that comes from the budget year ' s shopping return run.

11. The budget execution list, which is further abbreviated DIPA, is a budget execution document created by the Minister/Chairman of the Institution and authorized by the Director General of the Treasury on behalf of the Minister of Finance and serves as a the document implementation document as well as the supporting documents of the government accounting activity.

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12. The State Reception Module, which is further abbreviated to MPN, is the acceptance module that contains a series of procedures ranging from receipt, repayment, data collection, logging, exposition, up to the reporting associated with Reception. State and is part of the State Treasury and budget system.

13. The Bank of Indonesia is the Central Bank of the Republic of Indonesia as set out in the laws governing the Bank of Indonesia.

14. A General Bank is a bank that carries out conventional business activities and/or is based on the principle of sharia which in its activities provides services in traffic of payment.

15. Bank Devisa is the Bank which obtained the letter of appointment from Bank Indonesia to be able to conduct banking efforts in foreign exchange.

16. Perception Bank is a public bank appointed by the BUN/Power BUN Central to receive the State Reception not in the order of imports, which includes tax receipts, domestic excise, and non-tax receipts.

17. The Foreign Currency Perception Bank is a devisa bank appointed by BUN/Power BUN Central to receive the State Reception in the foreign currency.

18. Force Majeure (Force Majeure) is an event that occurs beyond human abilities and control, is not unavoidable, and is not limited to natural disasters, fires, floods, general strikes, wars (declared or unstated), Rebellions, revolts, revolutions, riot, riot, terrorism, plague/epidermic and are known to be widely known that an activity could not be implemented or could not be implemented as it should.

19. User Acceptance Test, further abbreviated to UAT, is the test or testing performed by the Central BUN Power and in the upper area of the General Bank's system and business processes according to the requirements and specifications set by the Power of BUN Center.

20. The transaction number of the State Reception, which is subsequently abbreviated to NTPN, is the number indicated on the proof of state acceptance published through the MPN.

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21. The Bank's Transaction Number, which is subsequently abbreviated to NTB, is the number of evidence for the bank's receipt of receipts issued by the Bank.

22. Proof of State Reception, further abbreviated as BPN, is a document published by the Perception/Devisa Perception Bank for the transaction of state acceptance with NTPN and NTB of states.

CHAPTER II OF THE SCOPE

Article 2 (1) The State Reception in the foreign currency consists of:

a. Taxation Receipts; b. State acceptance is not a Non-Migas; and c. Receipt of Refunds that is not sourced from a loan

and/or the Overseas Hibah. (2) The State Reception as referred to in paragraph (1) is

The acceptance of the State under the mandatory conscription law/mandatory payment/mandatory setor to the State Kas in the foreign currency.

CHAPTER III OF TATA HOW THE BANK DESIGNATION BANK PERCEPTION OF FOREIGN CURRENCY

Article 3 (1) To be designated as the Foreign Currency Perception Bank, the Bank must

meet the requirements as follows: a. submitted an application as Foreign Currency Perception Bank

to the Director General of the Treasury as the Power of BUN Central, equipped with documents, as follows: 1) the appointment letter from Bank Indonesia as Bank Devisa; 2) the founding certificate that the bank headquarters is based in Indonesia

and established under the laws of the Republic of Indonesia;

3) the bank letter of the bank Indonesia that the bank has a minimum composite rating of 3 (three) over the last 12 (twelve) months;

4) a letter of statement that the bank has overseas branches that online with its head office and connected to the MPN system;

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5) a letter of statement of misrepresentation and signed by the bank's board of directors that the bank is willing to comply with the provisions of the law and is willing to be examined for the implementation of the accepted State Reception management;

6) a statement letter that the bank has a network of information systems that are directly connected online between the head office and the rest or part of its branch office, as well as connected on-line with the data communications network Ministry of Finance/MPN;

7) a statement letter that the bank ' s directors are willing to sign an agreement as Foreign Currency Perception Bank with BUN/Power BUN Centre; and

8) a statement letter has provided sufficient education and training to the related staff in order to perform the implementation of the State in the foreign currency.

b. pass the UAT which is set by BUN/Power BUN Centre; and c. obtain a recommendation from Bank Indonesia.

(2) At the request of the bank's board of directors as referred to in paragraph (1) the letter a, BUN/Power BUN Central conducts UAT and requests a recommendation to Bank of Indonesia;

(3) Director General of the Treasury as the Power of the BUN Centre can conduct the appointment/designation bank as the Foreign Currency Perception Bank as referred to in paragraph (2) after the bank is declared UAT pass as referred to In the case of the letter, you will be required to provide an IBM Bank recommendation to IBM. verse (1) letter c.

(4) In the event the bank does not or has not met the terms as referred to in paragraph (1), BUN/Power of the Central BUN may reject the application submitted by the bank.

Section 4 In carrying out the country's acceptance of the country's acceptance, the Bank General/Bank Devisa is required first to be appointed as the Foreign Currency Perception Bank through the manner of the Foreign Currency Perception Bank's appointment as referred to in Article 3.

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CHAPTER IV PENATAENTREPRENEURSHIP COUNTRY

Article 5 (1) Directorate General of the Treasury as the Power of BUN Central opened

Foreign currency State Cash Accounts at the Office of the Foreign Currency Perception Bank.

(2) The Foreign Currency State Treasury Account as referred to in paragraph (1) consists of: a. account to receive Taxation receipts; and b. account to receive the State Reception. Not the Tax and

shopping return. (3) Foreign Currency State Currency Accounts as referred to in paragraph

(2) are used to house the Reception of State in foreign currency.

(4) Directorate General of the Treasury Management of the State of the country is staring at it State acceptance in foreign currency under the provisions of laws.

(5) Saldo State Kas accounts at the Foreign Currency Perception Bank each end of the slowest working day at 16.30 WIB is required to be fully sprouted to the KUN Account by bank of Indonesia Bank correspondents abroad.

(6) The takeover of the balance of account balance of the State of Foreign Currency to the Account of the KUN in foreign exchange as referred to in paragraph (5) is conducted on the basis of the Statement of Account received by the Bank of Indonesia from the Bank of Indonesia's correspondent bank in the United States. foreign.

(7) The acceptance of the State in the foreign currency already received in the State Kas and has been Devolve to the KUN Account by bank correspondent Bank Indonesia abroad but are not yet accepted in the KUN Account at the time Neraca date is recognized as a cash in transit.

Article 6 (1) Office of the Foreign Currency Perception Bank which has online with

its head office and connect with MPN can perform State Reception in foreign currency by crediting the currency State Kas account foreign at the Foreign Currency Perception Bank Office.

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(2) Branch Office of the Foreign Currency Perception Bank as referred to in paragraph (1) includes the Foreign Currency Perception Bank Branch located abroad.

Article 7 (1) of the Foreign Currency Perception Bank during the mandatory cash open hour accepts

any State Reception of the taxpayer/taxpayer is required regardless of the amount of payment.

(2) The Foreign Currency Perception Bank is obliged to credit the State Reception as referred to on paragraph (1) with the same value date.

(3) The Reception of the State in the foreign currency Recognized if accepted in the Foreign Currency State Kas account.

(4) For any proof of State Reception in foreign currency, the Foreign Currency Perception Bank is required to provide NTPN and NTB.

(5) The deposit mail is considered valid if it has obtained and is granted NTPN and NTB, and is signed by the officer/teller as well as being assigned a duty stamp on each sheet.

(6) The Foreign Currency Perception Bank is required to deliver Daily Report of Reception (LHP) and Computer Data Archive (ADK) to the Directorate General of the State Cash Management for each account as referred to in Article 5 of the paragraph (2).

(7) The LHP as referred to in paragraph (6) consists of BPN in foreign currency, Nominative List of Acceptance, Debet/completion advice, receipt of credit/confirmation advice, and daily newspaper accounts.

(8) LHP and ADK as referred to the paragraph (7) may be delivered in the form of an electronic document.

(9) Further provisions regarding the report as referred to in paragraph (6), paragraph (7), and paragraph (8) are governed by the Regulation of the Director General of the Treasury.

(10) The Foreign Currency Perception Bank is prohibited from reducing the deposit of accepted State Reception, either from the sealing and from the other General Bank/Bank of Devisa by transfer.

Section 8 (1) Wajib taxes/mandatory pay/pay its obligations to

The Foreign Currency Perception Bank designated by the BUN/Power BUN Centre.

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(2) Taxpayer/mandatory pay/payment as specified in paragraph (1) by using a letter to a bank/teller and/or via electronic banking.

(3) Banks are required to provide NTPN, NTB, and BPN to taxpayer/compulsory pay/mandatory setors by providing NTPN and NTB in the proof of payment and good BPN performed through teller and electronic banking.

(4) the letter and/or BPN published by the bank for the State Reception via teller made in 4 (four), signed and validated and stamped by teller on each sheet, and is given the following NTPN and NTB.

(5) For the amount of State Acceptance committed by taxpayer/taxpayer (s) through electronic banking, the bank publishes the proof of payment and the BPN in a 4 (four) double, validated and provided with NTPN and NTB.

(6) the letter and/or BPN as referred to in paragraph (4) and paragraph (5) are distributed as follows:

a. 1st sheet (faults) and 3rd sheet (third) for mandatory tax/mandatory/mandatory setors;

b. The 2nd sheet (second) for the Directorate General of the treasury c.q. Directorate of State Cash Management;

c. The fourth (fourth) sheet for the bank archive.

Section 9

(1) The source document as the basis of the record estimate of income is the DIPA of the Ministry of State/Institute or other budgeted implementation documents that are equated with DIPA.

(2) The source document as the basis for State acceptance logging in foreign currency by BUN/Power BUN Central is BPN which has been given NTPN and NTB in the form soft copy and hard copy.

(3) The bank is required to apply The security system for source documents published electronically in the framework of State Reception in the foreign currency.

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CHAPTER V REPORTING AND RECEIPT OF ADMISSION

NEGARA Article 10

(1) The Working Unit as the Budget User power convees the Reception of the State.

(2) Accouncability as referred to in paragraph (1) of the Budget Realization Report (LRA) generated through the Instancy Accounting System.

(3) The LRA is made in Rupiah equivalents based on the middle seat of the Bank of Indonesia the same value date.

Article 11 (1) Eselon Unit I Ministry of Finance as Reception Manager

Country Open the country's acceptance using the reconciliation data.

(2) Unit of Unit Eselon I Ministry of Finance as referred to in paragraph (1) as the Power of the Budget User must convey the responsibility of the Acceptance Country.

(3) Accountancy as referred to in paragraph (2) of the LRA is generated through the Instancy Accounting System.

Article 12 (1) Directorate General of the treasury of c.q. Directorate of Cash Management

The State is composing The daily report of the State Reception in the foreign currency as referred to in Article 5 verse (4).

(2) The report referred to in paragraph (1) is compiled according to the Foreign currency State Cash Account based on the LHP and the ADK delivered by the bank as specified in the specified format.

(3) The report as referred to in paragraph (2) created in Rupiah equivalents based on the middle seat of Bank Indonesia the same valuation date.

Article 13 Further provisions on the manner of the drafting of the report as referred to in Article 12 are set up with the General Director General Regulation (PII). Treasury.

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BAB VI REVERSAL AND DATA IMPROVEMENT

Article 14 (1) The Foreign Currency Perception Bank is prohibited from cancellation of

transactions that have acquired NTPN, except for the reversalprocess. (2) Reversal as referred to in paragraph (1) may be done in the event

is known to have occurred errors in the data recording and/or double input (double input) over a deposit letter which has obtained NTPN and NTB in Same day of work.

(3) In the event of a recording error and/or double recording (double input) on the amount of money in the implementation of reversal as referred to in paragraph (2), the Foreign Currency Perception Bank is required to lease to The state treasury and bestoed the KUN account in the foreign exchange of the amount of a deposit. has obtained NTPN and NTB.

(4) Before executing reversal, The Foreign Currency Perception Bank is required to obtain a written consent from the Foreign Currency Perception Bank official responsible for the Reception of the State;

(5) The provisions as contemplated on the paragraph (4) is mandatory with the security code (security code) on the bank information technology system used in the State Acceptance Company.

(6) The Bank is prohibited of performing reversal after the end of the working day. (7) Foreign Currency Perception Bank is required to deliver a list of Transactions

The State Reception in-reversal on the work day is concerned by listing NTPN, NTB, as well as the reason reversal with proof of reversal from officials to the Directorate General of the treasury c.q. Directorate of State Cash Management with the format as set forth in this Financial Minister Regulation Attachment.

Article 15 (1) In terms of the data error was found after the end of the day work, Bank

Foreign Currency Perception performs improvements over data State Acceptance Transaction.

(2) The data remediation as referred to in paragraph (1) is performed with the following terms: a. In the event the error occurred due to errors in the filling of the mail

by the taxpayer/mandatory payment/mandatory setor, the fix was done

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by bank under the request of a mandatory tax/mandatory setor.

b. The repair of the Taxation Acceptance of Taxation can only be done by the Foreign Currency Perception Bank after obtaining approval from the Directorate General of Tax.

c. The Foreign Currency Perception Bank does a data fix based on the provisions as referred to in letter a and letter b and reports the data improvements that have been done to the Director General of the Treasury c.q. Director of the State Cash Management.

d. Directorate General of the treasury c.q. Directorate of State Cash Management conducted the repair of the report and delivered the data improvements as referred to in the letter c to the MPN maintainer.

e. The MPN maintainer, as referred to in the letter d, performs a data fix on the MPN system in accordance with the rules of the invitational regulations and delivers the data improvement referred to the Directorate General of the Treasury, Directorate General of Tax and Other interested parties.

f. In the event it is found that there has been an excess setor/excess input/excess spleen/double input, the Foreign Currency Perception Bank can submit a return request for the excess setor/excess input/excess spleen/double input referred to BUN/Power BUN as per the provisions of the laws.

(3) BUN/Power BUN returns the excess setor/excess input/excess spleen/double input as referred to in paragraph (2) of the letter f in accordance with the laws.

(4) Further provisions on the manner of return as referred to in paragraph (3) are governed with the Regulation of the Director General of the Treasury.

BAB VII DISRUPTION NETWORK

Article 16 (1) In case of network disruption occur communications between the Bank Headquarters

Foreign Currency Perception with the Central Office of the Directorate General of Perbendaharaan/MPN more than 1 (one) days, then the Foreign Currency Perception Bank is obliged to do things as follows:

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a. Received State Reception; b. Administration of the State Reception offline and

provide NTB in the letter; c. notifying it in writing to the General Directorate

Treasury Management of the State Cash Management on the cause of the a communication network interruption;

d. perform re-recording procedures without changing NTB at the time of the communication network has online with the MPN system; and

e. To be satisfied with what is in this section 5 (5). (2) In the event of a disruption to the working network between the Bank system

A Foreign Currency Perception with a network of foreign currency transaction systems, then the Foreign Currency Perception Bank is mandatory: a. notified in writing to the General Directorate

Treasury Management of the State Cash Management on the occurrence of the disorder at the time as well;

b. receive the State Reception as referred to in Section 6; and

c. the Abundance is referred to in Article 5 of the paragraph (5). (3) In the event of a breakdown on the Bank ' s internal work network system

Foreign Currency Perception, then the Foreign Currency Perception Bank is mandatory: a. It is written in writing to the General Directorate

Treasury Management of the State Cash Management on the occurrence of the disorder and the cause at the time also;

b. Receiving State Reception at the time of the disruption has rerecovered.

Article 17 (1) Based on the notice as referred to in Article 16 of the paragraph

(1) the letter c, paragraph (2) letter a, and paragraph (3) the letter a, the General Directorate Treasury c.q. Directorate of State Cash Management requested information to the Bank of Indonesia for the occurrence of network disruption.

(2) If the results of the confirmation as referred to paragraph (1) are not in accordance with the report of the Currency Perception Bank Foreign Money, then the Directorate General of the treasury c.q. of the State Department of Cash Management can provide a warning letter and/or fines for breach of

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obligations that must be exercised by the Foreign Currency Perception Bank as per the laws.

(3) Denda as referred to in paragraph (2) is applied to the Foreign Currency Perception Bank in terms of the Foreign Currency Perception Bank delivering a report that does not comply with the results of the confirmation and does not perform the devolution according to the rules It's

(4) Warning letters as referred to in paragraph (2) are provided in terms of the Foreign Currency Perception Bank delivering a report that does not comply with the results of the confirmation and does not perform the State Reception in accordance with the laws.

(5) Directorate General of the Treasury Management of the State Cash Management can conduct research, drill, and evaluation based on the Foreign Currency Perception Bank report as referred to in Article 16 of paragraph (3) letter a.

(6) The order of research as referred to in paragraph (5) is governed further by the Director General of the treasury.

BAB VIII CIRCUMSTANCES KAHAR (FORCE MAJEURE)

Article 18 (1) In the event of a Force Majar (Force Majeure) which is due either

directly or indirectly, the Foreign Currency Perception Bank may be exempt from the responsibility for the delay or failure in carrying out the provisions of this Financial Minister Regulation.

(2) Force Majeure (Force Majeure) as referred to in paragraph (1) must be notified by the Foreign Currency Perceptions Bank in writing to the Directorate General of the State Cash Management in the slowest time of 14 (fourteen) calendar days after the occurrence of the Kahar State (Force Majeure) by attaching an official letter to the Foreign Currency Perception Bank official.

(3) Other things caused by deed or omission, cannot be classed as a Force Majeure.

(4) The Foreign Currency Perception Bank experiencing the Force Majeure (Force Majeure) can be released from the imposition of fine sanctions based on the confirmation results from the Bank of Indonesia which explains that at the time of the Force Majeure (Force) Majeure) The Foreign Currency Perceptions Bank cannot do any transaction.

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(5) The loss suffered and costs incurred by the Foreign Currency Perception Bank as a result of the Kahar State (Force Majeure) is the responsibility of the Foreign Currency Perception Bank.

BAB

Article 19 (1) In order to maintain the transparency and accountability of State Acceptance,

The Director General of the Treasury as the Power of the Central BUN can conduct research on the truth State Reception performed by the Foreign Currency Perception Bank including information systems technology used by the Foreign Currency Perception Bank in implementing the State Reception Service.

(2) In conducting the research as referred to by paragraph (1), Director General of the Treasury may include Inspectorate General of the Ministry of Finance and/or the Board of Financial Oversight and Development.

(3) The order of the research as referred to in paragraph (1) and paragraph (2) is further regulated by the Director General of the Treasury.

Article 20 (1) BUN/Power of BUN Center at any time can conduct top research

system The technological information used by the bank in performing the State Reception (UAT).

(2) The order of the UAT implementation as referred to in paragraph (1) is further governed by the Director General of the Treasury.

CHAPTER X SANCTION Article 21

(1) The General Bank/Bank of Devisa that violates the provisions as contemplated in Article 4 is a 100% fine (100%) penalty of the amount of State Reception received and directly disseminated to the Foreign Currency Perception Bank.

(2) The Foreign Currency Perception Bank is breeking the provisions as referred to in Article 5 of the paragraph (5), Section 7 of the paragraph (2) and paragraph (10) are subject to administrative sanction It is a fine which is referred to a service agreement as a Foreign Currency Perception Bank.

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(3) The Foreign Currency Perception Bank that violates the provisions as referred to in Article 7 of the paragraph (1), paragraph (4), and paragraph (6), Section 8 of the paragraph (3), Section 14 of the paragraph (1), paragraph (2), paragraph (3), paragraph (4), paragraph (4), paragraph (2), paragraph (2), paragraph (2), paragraph (2), paragraph (2), paragraph (2), paragraph (2), (5), paragraph (6), and paragraph (7), and Section 16 are subject to administrative sanction of a warning letter until the revocation of the Foreign Currency Perception Bank designation.

(4) The granting of a warning letter as referred to in paragraph (3) is performed with provision as follows: a. BUN/Power BUN Centre delivers the First Warning Letter

to the Foreign Currency Perception Bank if it violates the provisions as referred to in paragraph (3).

b. BUN/Power BUN Centre delivers a Second Letter of Remembrance to the Foreign Currency Perception Bank if the First Warning Letter within 5 (5) business days does not get a response or the response is not resolved.

c. BUN/Power BUN Centre delivers the Third Anniversary Letter to the Foreign Currency Perception Bank if the Second Letter of Remembrance within 5 (five) days of work does not get a response or the response is not resolved.

d. The BUN/Power BUN Centre repeates the appointment as a Foreign Currency Perception Bank if within 10 (ten) the business day of the Third Memorial does not get a response or the response is not resolved.

(5) the Bank The perception of the Foreign Currency imposed administrative sanction is the revocation of the appointment as the Foreign Currency Perception Bank as referred to in verse (4), prohibited from conducting state acceptance testing.

CHAPTER XI PROVISIONS COVER

Article 22 of the Finance Minister ' s Regulation shall begin to apply on the date Uninvited.

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For everyone to know it, ordering the Minister of Finance's Ordinance with its placement in the News of the Republic of Indonesia.

Set in Jakarta on 27 December 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

PROMULRED IN JAKARTA ON 27 DECEMBER 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR

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KOP Bank Perception Foreign Currency REVERSAL

REVERSAL

Date: dd/mm/yyyy (1) Bank Code: {\b (2) Branch Code: {\b ... (3) KPPN code:

No. NTPN NTB Code Account Type

Deposit NPWP WP Name

Valuation Amount

Reason Reversal

(5) (6) (8) (8) (10) (10) (12) (12) (13)

approved by, created by, (.) (15) (15) CHARGING DIRECTIONS: (1) Charged reversal date with day-month format (dd/mm/yyyy) (2) Concurrent bank code according to Bank of Indonesia owned Bank Perception Eye

Foreign Money

ATTACHMENT REGULATION MINISTER FINANCE NUMBER 249 /PMK.05/ 2010 ABOUT STATE ACCEPTANCE COMPANY IN FOREIGN CURRENCY

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(3) Concurrent bank branch code concerned (4) Concurrent KPPN codes work partner Bank Perception Foreign Currency (5) Contents Number Ordered (6) Concurrent NTPN that in-reversal (7) Concurrent NTB which in-reversal (8) Concurrent Account in-reversal (9) Conloaded a in-reversal Type Code (10) Concurrent NPWP sealing that in-reversal (11) In the name of the sealing name that in-reversal (12) The amount of money that in-reversal (13) was given the reason for the occurrence of reversal (14) In name of Supervisor which provides authorization for occurrence reversal (15) In the name of the officer who makes a reversal list