Regulation Of The Minister Of Finance Number 109/fmd. 04/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 109/PMK.04/2010 Tahun 2010

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BN 263-2010 REPUBLIC INDONESIA No. 263, 2010 MINISTRY of FINANCE. The Tax Exemption. The procedure. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 109/FMD. 04/2010 REGARDING the PROCEDURES for TAX EXEMPTION with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 9 paragraph (4) Act No. 11 of 1995 about the tax as amended by Act No. 39 of 2007, need to establish the regulation of the Minister of Finance on Tax Exemption Ordinance; Remember: 1. Act No. 11 of 1995 about customs (Gazette of the Republic of Indonesia Number 76 in 1995, an additional Sheet of the Republic of Indonesia Number 3613) as amended by Act No. 39 of 2007 (State Gazette of the Republic of Indonesia Number 105 in 2007, an additional Sheet of the Republic of Indonesia Number 4755); 2. Presidential Decree Number 83/P in 2009; Decide: Define: REGULATION Of The MINISTER Of FINANCE On TAX EXEMPTION ORDINANCE. www.djpp.depkumham.go.id 263, 2010, no. 2 CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Finance Minister is: 1. The Tax Exemption is granted to the entrepreneur factory, employers repository, or the importer not to pay the tax owed. 2. Factory is certain places including buildings, courtyards, and a field that is part of it, which is used to produce goods subject to excise tax and/or to pack the goods subject to excises in packaging for retail sales. 3. a person is a private person or a legal entity. 4. Entrepreneur Factory is a person who cultivates the plant. 5. Storage areas are places, buildings, and/or field that is not part of the factory, which is used to store the goods subject to excises be ethyl alcohol that is still owed taxes for the purpose of distributed, sold, or exported. 6. The Entrepreneur is a person who lobbies for storage. 7. The final results of the Goods which are not Goods subject to Excise is the stuff in the manufacturing process using ethyl alcohol as raw material or helper and at the end result there is no longer an organic compound with the chemical formula is C2H5OH. 8. The production process is a set of Integrated production processes conducted in Factory ethyl alcohol, ranging from the manufacture of ethyl alcohol as raw material up to the manufacture of Goods which are not the final results of the goods subject to excise tax. 9. The customs area of the Republic of Indonesia is the region which covers an area of land, water and air space above it, as well as certain places in the exclusive economic zone and the continental shelf in which applies Act No. 10 of 1995 on customs as amended by Act No. 17 of 2006. 10. The Customs Area is an area with a certain boundaries at sea ports, airports, or any other place that is designated for traffic www.djpp.depkumham.go.id 2010, no. 263 3 goods, which are completely under the supervision of the Directorate General of customs and Excise. 11. The number of principal Users of liberation which further shortened NPPP is the number which serves as the identifier or the identity of the user facilities Tax Exemption. 12. the Director-General is the Director General of customs and Excise. 13. The Office of the Directorate General of customs and Excise which are hereinafter referred to as the Office is the Office of the main customs and Excise Service or the Office of supervision and the Ministry of customs and Excise in the Environment Directorate General of customs and Excise. CHAPTER II PROCEDURES for TAX EXEMPTION Tax Exemption is considered Part of goods subject to excise tax that is used for raw material or Ingredients Helper of article 2 (1) the Tax Exemption can be given on ethyl alcohol originating from factories, storage areas, or imported, used as raw materials or materials in the manufacture of goods helper the end result does not constitute Goods subject to excise tax. (2) includes in the notion of making the stuff the end result does not constitute Goods subject to Excise Tax Exemption can be given as mentioned in subsection (1) is the end result that manufacturing is done via the integrated production process. Article 3 (1) to obtain the Tax Exemption referred to in article 2 paragraph (1), entrepreneur, entrepreneur Factory Storage, or importers must apply to the Minister of finance u.p. Director General through the head office. (2) the petition filed by Employers, employers Repository Factory, or importer referred to in paragraph (1), should be based upon the booking of ethyl alcohol used as raw materials or goods of entrepreneurs helper end result. (3) the Application referred to in subsection (1) must include: www.djpp.depkumham.go.id 263, 2010, no. 4 a. details the amount of ethyl alcohol are Excise Exemption requested; and b. the amount and details of the type of goods the final results that use ethyl alcohol as raw material or a helper will be produced. (4) in addition to the requirements to be listed as referred to in paragraph (3), Tax Exemption requests filed by the importer must specify the port the intake of ethyl alcohol. (5) the petition filed by the Entrepreneur Factory, employers Repository, or the importer to obtain the Tax Exemption should use document PMCK-2. Article 4 (1) the Director General or the designated officer on behalf of the Minister of finance in writing within fourteen (14) working days since the application was received in full, set the decision granting or refusing the petition referred to in article 3. (2) in the case of the petition is granted, the Director General or the designated officer on behalf of the Minister of finance publishes the decisions of Tax Exemption and to entrepreneurs of goods the final outcome as mentioned in article 3 paragraph (2) provided NPPP. (3) the decision of the Tax Exemption referred to in subsection (2) is submitted to the entrepreneur Factory, employers Repository, or the importer apply and a copy of the Tax Exemption decisions submitted to the entrepreneur stuff the end result as mentioned in article 3 paragraph (2), the head of the Regional Office of the Directorate General of customs and Excise, and the head office. (4) in the case of the petition received incomplete, Director General of the designated officials or notify in writing to the manufacturer, Entrepreneur Entrepreneurs Place of storage, or importers who are applying for, to supplement the shortage of data requirements or improve the application within a period of not longer than 10 (ten) days from the receipt of the notification by the question. (5) if the period referred to in subsection (4), entrepreneur, entrepreneur Factory storage area, or the importer apply, does not complement deficiency requirements or improve the application data, the Director General or the official www.djpp.depkumham.go.id 2010, no. 263 5 appointed to convey notice of the refusal that includes reasons for denial. Article 5 (1) Expenditures from factories, storage areas, or areas of Customs, of ethyl alcohol which has got facilities Tax Exemption referred to in article 2 must first be mixed with certain mixer so not worth it to drink but still good for use in the manufacture of goods to the end result. (2) the manufacturer Entrepreneurs, entrepreneurs Place of storage, or importer, is obliged to notify expenditure ethyl alcohol which has got facilities Tax Exemption referred to in subsection (1) to the Head Office by using the document CK-5. (3) Excluded from provisions on mixing ethyl alcohol with certain mixer material referred to in subsection (1), for ethyl alcohol used as raw materials or materials in the manufacture of goods helper final results in the form of food, medicine, or other final results of the goods based on its technical specifications, ethyl alcohol must not be mixed with certain mixer. (4) the end result that goods Entrepreneurs use ethyl alcohol as raw material in the manufacture of helper or stuff the end result with the Tax Exemption referred to in article 2 paragraph (1), shall be: a. stockpiling ethyl alcohol used as raw materials or materials in its own place on the helper in the location of the company; and b. take note of acceptance and use of ethyl alcohol as well as the end result produced goods in inventory by using document BCK-10. Article 6 item end result that Entrepreneurs use ethyl alcohol with Tax Exemption facilities as raw materials or materials in the manufacture of goods auxiliary end result, must deliver monthly reports to the Director General through the Head Office of the longest every 10th of the following month based on inventory book BCK-10 using the documents LACK-4. www.djpp.depkumham.go.id


263, 2010, no. 6 the second part Tax Exemption of goods subject to excise tax that is used for the integrated production process of article 7 (1) to obtain the Tax Exemption over the ethyl alcohol used in the Integrated production process referred to in article 2 paragraph (2), the entrepreneur Factory that performs Integrated production process must apply to the Minister of finance u.p. Director General through the Head Office by using the document PMCK-1. (2) the Application referred to in subsection (1) with the enclosed: 1. plan needs of ethyl alcohol in any one calendar year which includes: a. the type and quantity of goods the final results produced every month and in one calendar year; and b. the amount of ethyl alcohol is required for each unit/unit of goods; 2. the description regarding the process flow of production and use of ethyl alcohol in the manufacturing process of the goods the final results; and 3. examples of goods the final results. Article 8 (1) the Director General or the designated officer on behalf of the Minister of finance, in writing within fourteen (14) working days since the application was received in full, set the decision granting or refusing the petition referred to in article 7. (2) in the case of the petition is granted, the Director General or the designated officer on behalf of the Minister of finance publishes the decisions of Tax Exemption and to the entrepreneur Factory that performs Integrated production process referred to in article 7 given NPPP. (3) the decision of the Tax Exemption referred to in subsection (2) is submitted to the entrepreneur Factory, employers Repository, or the importer apply and a copy of the Tax Exemption decisions submitted to the entrepreneur stuff the end result as stipulated in article 7, the head of the Regional Office of the Directorate General of customs and Excise, and the head office. www.djpp.depkumham.go.id 2010, no. 263 7 (4) in the case of the petition received incomplete, Director General of the designated officials or notify in writing to the manufacturer, Entrepreneur Entrepreneurs Place of storage, or importers who are applying for, to supplement the shortage of data requirements or improve the application within a period of not longer than 10 (ten) days from the receipt of the notification by the question. (5) if the period referred to in subsection (4), entrepreneur, entrepreneur Factory storage area, or the importer apply, does not complement deficiency requirements or improve the application data, the Director General or a designated official delivered a notice of the refusal that includes reasons for denial. Article 9 (1) the entrepreneur Factory that performs Integrated production process to obtain Tax Exemption decision as referred to in article 8: a. mandatory told the head of the Office regarding the spending of ethyl alcohol to obtain Tax Exemption facility from somewhere or hoarding of tank to be used as raw material in the manufacture of Goods which are not the end result of Goods subject to excise tax by using document CK-5; and b. should note acceptance, usage, and the preparation of ethyl alcohol to obtain Tax Exemption facilities as well as the number and type of goods the final results which are not subject to Excise Goods which are produced in the book inventory. (2) the entrepreneur Factory that performs Integrated production process to obtain a decision of the Tax Exemption referred to in article 8, it must deliver monthly reports the longest every 10th of the following month supply based on the book by using the documents LACK-3. The third part of customs Exemption of goods subject to excise tax that is used for the purposes of research and development Science article 10 (1) the Tax Exemption can be given on ethyl alcohol with the lowest levels of 85% (eighty five percent) used for the purposes of research and development of science. www.djpp.depkumham.go.id 263, 2010, no. 8 (2) to obtain the Tax Exemption referred to in subsection (1), entrepreneur, entrepreneur Factory Storage, or importers must apply to the Minister of finance u.p. Director General through the Head Office by using the document PMCK-3. (3) the Application referred to in subsection (2), submitted on the basis of an order of the institution or agency official engaged in the research and development of science lists details of the amount of ethyl alcohol are Excise Exemption requested and purpose of use. Article 11 (1) the Director General or the designated officer on behalf of the Minister of finance in writing within fourteen (14) working days since the application was received in full, set the decision granting or refusing the petition referred to in article 10. (2) in the case of the petition is granted, the Director General or the designated officer on behalf of the Minister of Finance issued the decision of the Tax Exemption and to the institutions or bodies referred to in article 10 provided NPPP. (3) the decision of the Tax Exemption referred to in subsection (2) is submitted to the entrepreneur Factory, employers Repository, or the importer apply and a copy of the Tax Exemption decisions submitted to the agency or official bodies as referred to in article 10, the head of the Regional Office of the Directorate General of customs and Excise, and the head office. (4) in the case of the petition received incomplete, Director General of the designated officials or notify in writing to the manufacturer, Entrepreneur Entrepreneurs Place of storage, or importers who are applying for, to supplement the shortage of data requirements or improve the application within a period of not longer than 10 (ten) days from the receipt of the notification by the question. (5) if the period referred to in subsection (4), entrepreneur, entrepreneur Factory storage area, or the importer apply, does not complement deficiency requirements or improve the application data, the Director General or a designated official delivered a notice of the refusal that includes reasons for denial. www.djpp.depkumham.go.id 2010, no. 263 9 Article 12 (1) the entrepreneur Factory, employers Repository, or importer referred to in article 10, before issuing the ethyl alcohol that gets Tax Exemption from factories, storage areas, or areas of Customs, obligatory inform head office by using the document CK-5. (2) the head of the institution or body using ethyl alcohol with Tax Exemption referred to in article 10 paragraph (3), must deliver monthly reports to the Director General through the head office that watched him longest, every 10th of the following month, using the documents LACK-5. The fourth part of goods subject to excise tax Exemption the tax is used for the purposes of the foreign State representatives and Experts of foreign Nation Article 13 (1) the Tax Exemptions can be granted over drinks containing ethyl alcohol and/or tobacco results for representatives of foreign countries and their officials on duty in Indonesia based on the principle of reciprocity. (2) to obtain the Tax Exemption referred to in subsection (1), the representative of a foreign country or his officials apply to the Minister of Finance of u.p. with known by the Director General of the Foreign Ministry. (3) Goods subject to Excise Tax Exemption granted as referred to in paragraph (1) may be obtained from the duty-free shops or imported directly in accordance with that set forth in laws-invitation in the field of customs. Article 14 (1) the Tax Exemptions can be granted over drinks containing ethyl alcohol and/or tobacco proceeds for purposes of a foreign nation experts who served on the agency or international organization in Indonesia. (2) to obtain the Tax Exemption referred to in subsection (1), the experts concerned to apply to the Minister of finance with the General Director of the u.p. known by the Secretariat of State. www.djpp.depkumham.go.id 263, 2010, no. 10 (3) amount of goods subject to Excise Tax Exemption can be given as intended in paragraph (1), determined as follows: a. Drinks containing ethyl alcohol defined at most 10 (ten) liters for every adult every month. b. results of tobacco in the form of: 1. sigaret set at most 300 (three hundred); 2. cigar set at most 100 (one hundred); or 3. tobacco slice/other tobacco results set at most 500 (five hundred) grams, for each adult every month, or in the case of more than one type of tobacco results set is equivalent to a comparison of the number of each type of result of tobacco. (4) Goods subject to Excise Tax Exemption granted as referred to in paragraph (1) can only be obtained at duty-free shops are arranged in accordance with the laws and regulations in the field of customs. The fifth part of goods subject to excise tax exemption of Excise Goods used for Passenger, Crew Transport Means, or Overseas Shipment of article 15 (1) the Tax Exemptions can be granted over drinks containing ethyl alcohol and/or tobacco results carried by passengers, a crew of a means of transport, or submissions from abroad. (2) amount of goods subject to Excise Tax Exemption can be given for passengers as referred to in paragraph (1), determined as follows: a. Drinks containing ethyl alcohol defined at most 1 (one) liter for every adult. b. results of tobacco in the form of: 1. most established sigaret 200 (two hundred); 2. cigar set at most 25 (twenty five); or www.djpp.depkumham.go.id


2010, no. 263 11 3. tobacco slice/other tobacco results set at most 100 (one hundred) grams, for each adult, or in case of more than one type of tobacco results set is equivalent to a comparison of the number of each type of result of tobacco. (3) the amount of goods subject to Excise Tax Exemption can be given to the crew of means of transport as referred to in paragraph (1), determined as follows: a. Drinks containing ethyl alcohol defined at most 350 (three hundred and fifty) ml for each crew of means of transport. b. results of tobacco in the form of: 1. sigaret set at most 40 (forty); 2. cigar set at most 10 (ten); or 3. tobacco slice/other tobacco results set at most 40 (forty) grams, for each of the crew of the means of transport, or in case of more than one type of tobacco results set is equivalent to a comparison of the number of each type of result of tobacco. (4) the amount of goods subject to Excise Tax Exemption can be given to the consignment of goods from abroad as referred to in paragraph (1), determined as follows: a. Drinks containing ethyl alcohol defined at most 350 (three hundred and fifty) ml for each recipient address submissions. b. results of tobacco in the form of: 1. sigaret set at most 40 (forty); 2. cigar set at most 10 (ten); or 3. tobacco slice/other tobacco results set at most 40 (forty) grams, for each recipient address submissions, or in case of more than one type of tobacco results set is equivalent to a comparison of the number of each type of result of tobacco. (5) in terms of number of kena excise goods carried by passengers, a crew of a means of transport, or submissions from overseas exceeds the amount www.djpp.depkumham.go.id 263, 2010, set no. 12 as referred to in paragraph (2), subsection (3) or subsection (4), the top tax taxable surplus must be destroyed. The sixth release of Tax over Goods subject to excise tax that is used for Social purposes of article 16 (1) the Tax Exemption can be given on ethyl alcohol with the lowest levels of 85% (eighty five percent) used for social purposes. (2) social goals referred to in subsection (1) is for the purposes of the hospital or natural disaster aid. (3) to obtain the Tax Exemption referred to in subsection (1), entrepreneur, entrepreneur Factory Storage, or importers must apply to the Minister of finance u.p. Director General through the Head Office by using the document PMCK-3. (4) the Application referred to in subsection (3), submitted on the basis of the order of the hospital or institution that handles natural disasters with lists details of the amount of ethyl alcohol are Excise Exemption requested and purpose of use. Article 17 (1) the Director General or the designated officer on behalf of the Minister of finance in writing within fourteen (14) working days since the application was received in full, set the decision granting or refusing the petition referred to in article 16. (2) in the case of the petition is granted, the Director General or the designated officer on behalf of the Minister of finance publishes the decisions of Tax Exemption and to the hospital or institution as referred to in article 16 are given NPPP. (3) the decision of the Tax Exemption referred to in subsection (2) is submitted to the entrepreneur Factory, employers Repository, or the importer apply Tax Exemption decision and a copy delivered to the head/leader of the hospital or institution as referred to in article 16, the head of the Regional Office of the Directorate General of customs and Excise, and the head office. (4) in the case of the petition received incomplete, Director General of the designated officials or notify in writing to the Employers www.djpp.depkumham.go.id 2010, no. 263 13 factories, storage areas, Entrepreneurs or importers who are applying for, to supplement the shortage of data requirements or improve the application within a period of not longer than 10 (ten) days from the receipt of the notification by the question. (5) if the period referred to in subsection (4), entrepreneur, entrepreneur Factory storage area, or the importer apply, does not complement deficiency requirements or improve the application data, the Director General or a designated official delivered a notice of the refusal that includes reasons for denial. Article 18 (1) the entrepreneur Factory, employers Repository, or the importer, before issuing the ethyl alcohol with getting facilities Tax Exemption referred to in article 16 of the factories, storage areas, or areas of Customs, obligatory inform head office by using the document CK-5. (2) head/leader of the hospital or institution as referred to in article 16, should deliver a monthly report of acceptance and use of ethyl alcohol Tax Exemption granted to the Director General through the head office, no later than the 10th of the following month, containing: a. the amount of ethyl alcohol to obtain Tax Exemption he received; b. the amount of ethyl alcohol to obtain Tax Exemption being used; and c. the amount of ethyl alcohol to obtain Tax Exemption that has not been used which still existed at the end of the month, using the documents LACK-6. The seventh part of the Tax Exemption of goods subject to excise tax are entered into the place of hoarding Bonded article 19 (1) the Tax Exemption can be given of goods subject to excise tax that originated from within the country or abroad, which included the place of Hoarding Bonded. www.djpp.depkumham.go.id 263, 2010, no. 14 (2) Entrepreneurs the entrepreneur factory or storage of goods subject to excise before issuing from the factory or storage areas for inclusion into a place of Binding, compulsory Stockpiling told the head of the Office by using document CK-5. (3) in the case of goods subject to excise tax that will put into Place the stockpiling of Bonded Customs Area, derived from its implementation following the corporate governance subject to legislation in the field of customs. (4) in the case of goods subject to Excise Tax Exemption granted as referred to in paragraph (1) are used as raw materials or materials in the manufacture of goods taxable helper customs that are sold or assigned in the country, against spending the final result which is a compulsory tax taxable items paid for cukainya. (5) in the case of goods subject to excise tax that comes from a place of Hoarding Bonded inserted into duty-free shops, sales follow the provisions set forth in legislation in the field of customs. (6) in the case of goods subject to Excise Tax Exemption granted as referred to in subsection (1) for the purposes of sale of foreign State representatives and experts of foreign Nations, against expenditure of goods subject to excise tax payers are protected with CK-5 and businessmen duty-free shops should deliver monthly reports to the Director General through the head office, no later than the 10th of the following month by using document income and expenses monthly report of goods subject to Excise Tax Exemption facilities in duty-free shops. The eighth part of the Tax Exemption of goods subject to excise tax that was used to ethyl alcohol Which Undermined so that it is not good to drink article 20 (1) the Tax Exemption can be given on ethyl alcohol which undermined so that it is not good to drink that in the terms of trade are customarily called methylated spirit burn (brand spiritus). www.djpp.depkumham.go.id 2010, no. 263 15 (2) destruction of ethyl alcohol into wood fuel is only permitted to the entrepreneur factory and performed in a certain place in the factory with supervised by officials of the Customs and Excise. (3) the entrepreneur Factory prior to the destruction of ethyl alcohol must apply the ruination of ethyl alcohol to the Director General through the Head Office by using the document PMCK-4. (4) the petition for destruction of ethyl alcohol as referred to in paragraph (3) should be based upon the booking of ethyl alcohol which undermined so that it is not good to drink from entrepreneur user exemption. Article 21 (1) the Director General or the designated officer on behalf of the Minister of finance in writing within fourteen (14) working days since the application was received in full, set the decision granting or refusing the petition referred to in article 20. (2) in the case of the petition is granted, the Director General or the designated officer on behalf of the Minister of finance publishes the decisions of Tax Exemption and to entrepreneurs user exemption referred to in article 20 provided NPPP. (3) the decision of the Tax Exemption referred to in subsection (2) is submitted to the entrepreneur factory that apply and a copy of the Tax Exemption decisions submitted to the entrepreneur user exemption as referred to in article 20, the head of the Regional Office of the Directorate General of customs and Excise, and the head office. (4) in the case of the petition received incomplete, Director General of the designated officials or notify in writing to the Manufacturer apply for Entrepreneur, to supplement the shortage of data requirements or improve the application within a period of not longer than 10 (ten) days from the receipt of the notification by the question. (5) if the period referred to in subsection (4), a Manufacturer applying for a Businessman, does not complement deficiency requirements or improve the application data, the Director General or a designated official delivered a notice of the refusal that includes reasons for denial. www.djpp.depkumham.go.id


263, 2010, no. 16 section 22 (1) Implementing destruction of ethyl alcohol as referred to in article 8 paragraph (2) is poured in a news event of tampering ethyl alcohol by using document BACK-6. (2) ethyl alcohol that has been tampered with so that it is not good to drink must be removed from the factory at least 3 (three) days after execution of the demolition to be transported to the place of entrepreneurs towards users of Tax Exemption. (3) the manufacturer Entrepreneurs must deliver monthly reports to the Director General through the Head Office about the number of the production of ethyl alcohol which undermined so that it is not good to drink and the amount of ethyl alcohol which undermined so that it is not good to drink that has issued from the factory, at least on the 10th of the next month using the documents LACK-7. The ninth part of the Tax Exemption of goods subject to excise tax To consumption of passengers or the crew of the means of Transport Article 23 (1) the Tax Exemptions can be granted over drinks containing ethyl alcohol and/or tobacco results that come from the factory or imported for consumption by the passengers or the crew of the means of transport that departs directly outside the Customs Area through land, sea, or air. (2) to obtain the Tax Exemption referred to in subsection (1), the manufacturer or importer of the entrepreneur submits an application to the Minister of Finance of u.p. Director General through the Head Office by using the document PMCK-5. (3) the petition filed by the Entrepreneur factory or importer referred to in paragraph (2), should be based upon the booking of freight entrepreneurs or entrepreneurs Foodservice (catering) appointed by the transport entrepreneurs. (4) the Application referred to in subsection (2), should include details of the number of drinks containing ethyl alcohol and/or tobacco results requested Exemption tax. www.djpp.depkumham.go.id 2010, no. 258 of 17 (5) in addition to the requirements to be listed as referred to in paragraph (4) to petition the Tax Exemption filed by the importer must specify the port the intake of drinks containing ethyl alcohol and/or tobacco results. Article 24 (1) the Director General or the designated officer on behalf of the Minister of finance in writing within fourteen (14) working days since the application was received in full, set the decision granting or refusing the petition as stipulated in article 23. (2) in the case of the petition is granted, the Director General or the designated officer on behalf of the Minister of finance publishes the decision of Exemption of customs and transportation to the entrepreneur or entrepreneur Foodservice (catering) as referred to in article 23 granted NPPP. (3) the decision of the Tax Exemption referred to in subsection (2) is submitted to the entrepreneur factory or importer who apply and a copy of the Tax Exemption decisions submitted to the entrepreneur Foodservice (catering) appointed by the transport entrepreneurs as stipulated in article 23, the head of the Regional Office of the Directorate General of customs and Excise, and the head office. (4) in the case of the petition received incomplete, Director General of the designated officials or notify in writing to the manufacturer or importer which Entrepreneurs apply, to supplement the shortage of data requirements or improve the application within a period of not longer than 10 (ten) days from the receipt of the notification by the question. (5) if the period referred to in subsection (4), the entrepreneur factory or importer who apply, does not complement deficiency requirements or improve the application data, the Director General or a designated official delivered a notice of the refusal that includes reasons for denial. Article 25 (1) the entrepreneur Factory before issuing drinks containing ethyl alcohol or tobacco results from the factory, is obligated to inform the head of the Office that oversees the document using CK-5. www.djpp.depkumham.go.id 263, 2010, no. 18 (2) Importer before issuing drinks containing ethyl alcohol or tobacco results from the Customs, mandatory told the head of the Office that oversees the document using CK-5. (3) the transport Entrepreneurs or entrepreneurs Foodservice (catering) appointed by the transport entrepreneurs as stipulated in article 24 paragraph (2) must deliver monthly reports about the realization of the acceptance and use of goods subject to Excise Tax Exemption facilities granted to the Director General through the head office, no later than the 10th of the following month by using the documents LACK-8. The tenth part of the addition of the Tax Exemption and reporting for entrepreneurs, entrepreneur Factory storage area, and an importer of article 26 (1) in terms of the amount of ethyl alcohol Tax Exemption facilities during the period of the current year the number of ethyl alcohol is insufficient, users may submit a Tax Exemption additional order through Factory Employers, employers Repository, or importer. (2) the manufacturer Entrepreneurs, entrepreneurs Place of storage, or importers applying for Tax Exemption based on the addition of an extra order of user Exemption tax. Article 27 the entrepreneur Factory, employers Repository, and importers, who sell or hand over goods subject to Excise Tax Exemption facilities by obtaining must deliver monthly reports regarding the type and quantity of goods subject to excise tax that are sold or assigned by the Tax Exemption facility to the Director General through the head office, no later than the 10th of the following month by using the documents LACK-9. CHAPTER III miscellaneous PROVISIONS Article 28 (1) of document PMCK-1 referred to in article 7 paragraph (1) is made according the example format as set out in Annex I of the regulation of the Minister of finance. www.djpp.depkumham.go.id 2010, no. 263 19 (2) of document PMCK-2 referred to in article 3 paragraph (5) is made according the example format as set out in annex II to this regulation of the Finance Minister. (3) Documents PMCK-3 as stipulated in article 10 paragraph (2) and article 16 paragraph (3) is made according the example format as set out in Annex III of the regulation of the Minister of finance. (4) Document PMCK-4 as referred to in article 8 paragraph (3) is made according the example format as set out in Annex IV of the regulation of the Minister of finance. (5) Document PMCK-5 as referred to in article 11 paragraph (2) made to an example of the format as set out in Annex V of the regulation of the Minister of finance. (6) the documents LACK-3 as referred to in article 9 paragraph (2) made to an example of the format as set out in Annex VI to this regulation of the Finance Minister. (7) the documents LACK-4 as referred to in article 6 is made according the example format as set out in Annex VII to this regulation of the Finance Minister. (8) the documents LACK-5 referred to in article 12 paragraph (2) made to an example of the format as set out in Annex VIII to this regulation of the Finance Minister. (9) LACK 6-Documents as referred to in article 18 paragraph (2) made to an example of the format as set out in Annex IX to this regulation of the Finance Minister. (10) the documents LACK-7 as referred to in article 10 paragraph (3) is made according the example format as set out in Annex X to this regulation of the Finance Minister. (11) the documents LACK-8 as stipulated in article 25 paragraph (3) is made according the example format as set out in Annex XI to this regulation of the Finance Minister. (12) the documents LACK-9 as mentioned in article 27 are made according the example format as set out in Annex XII to regulation of the Minister of finance. www.djpp.depkumham.go.id 263, 2010, no. 20 (13) Document BCK-10 as stipulated in article 5 paragraph (4) letter b made to an example of the format as set out in Annex XIII of this regulation of the Finance Minister. (14) the document BACK-6 as stipulated in article 10 paragraph (1) is made according the example format as set out in Annex XIV to this regulation of the Finance Minister. (15) the document CK-5 as referred to in article 5 paragraph (2), article 9 paragraph (2) letter a of article 12, paragraph (1), article 18 paragraph (1), article 19 paragraph (2), article 19 paragraph (6), article 25, paragraph (1) and article 25 paragraph (2), made according the example format as set out in Annex XV to regulation of the Minister of finance. (16) the form for monthly statements of income and expenditure of goods subject to Excise Tax Exemption facilities in duty-free shops as mentioned in article 19 paragraph (6) is made according the example format as set out in Annex XVI regulation of the Minister of finance. (17) of Annex I, annex II, annex III, annex IV, Appendix V, annex VI, Appendix VII, annex VIII, annex IX, annex X, Appendix XI, Appendix XII, annex XIII, Appendix XIV, Appendix XV, and annex XVI regulation of the Minister of finance is part of which is inseparable from the regulation of the Minister of finance. Article 29 (1) decisions on the grant of Tax Exemption revoked facilities, in terms of Factory Employers, employers Repository, importers, users, Tax Exemption or any person violating the provisions about: a. the submission of the report referred to in article 6, article 9 paragraph (2), article 12, paragraph (2) of article 18 paragraph (2), article 19 paragraph (6), article 19, paragraph (7) of article 22 paragraph (3), article 25 paragraph (3) , and section 27; and/or b. a period of expenditure referred to in Article 10 paragraph (2). (2) upon the revocation of the decision on the grant of Tax Exemption facilities referred to in subsection (1), entrepreneur, entrepreneur Factory storage area, the importer may submit a return request to obtain the Tax Exemption facility after three (3) months after the date of revocation of the Tax Exemption facility. www.djpp.depkumham.go.id


2010, no. 263 21 CHAPTER IV SANCTIONS article 30 the administrative sanction in the form of sanctions and fines referred to in article 9 paragraph (3) of Act No. 11 of 1995 about the tax as amended by Act No. 39 of 2007, applies to Employers of the factory, The Entrepreneur, importer, user exemption, or any person, in violation of the provisions concerning Tax Exemption as provided for in the regulation of the Minister of finance is , in terms of: a. the Tax Exemption facility is abused by using or memindahtangankan of goods subject to Excise Tax Exemption which received does not match the allocation; and/or b. abusing the Tax Exemption facility by using ethyl alcohol that gets Tax Exemption facilities as raw material or intermediate to produce an end result that is not in accordance with a predetermined outcome. Chapter V TRANSITIONAL PROVISIONS article 31 with the introduction of the regulation of the Minister of Finance: 1. The application for Tax Exemption to be used as raw materials or materials in the manufacture of goods auxiliary end result (PMCK-2), for the purposes of the research and development of science, or for social purposes (PMCK-3), and over drinks containing ethyl alcohol or tobacco results that come from the factory or imported for consumption by the passengers or the crew of the means of transport that departs directly outside the Customs Area (PMCK-5) , apply provisions as: a. Tax Exemption application is received by the Director General of Customs Director or head of the u.p. regional offices before the entry into force of this regulation of the Minister of finance, Tax Exemption application resolved according with the decision of the Minister of finance Number 47/FMD. 04/2007 about the Tax Exemption; www.djpp.depkumham.go.id 263, 2010, no. 22 b Tax Exemption application. received by the Head Office before the entry into force of this regulation of the Finance Minister and has not been forwarded to the Head Office of the territory, the liberation of Cukainya resolved according with the regulation of the Minister of finance. 2. The decision of the Minister of finance regarding the granting of Tax Exemption facilities that have been published prior to the entry into force of this regulation of the Finance Minister, was still valid until the expiry of the period of granting Tax Exemption facilities on the basis of the decision on the grant of Tax Exemption facilities in question. CHAPTER VI CLOSING PROVISIONS Article 32 the provisions of the Ordinance on the mixing of ethyl alcohol, ethyl alcohol, destruction of granting Tax Exemption decisions, and repeal the Tax Exemption decisions is governed by the regulation of the Director General. Article 33 of the financial regulation of the Minister at the time of validity of this Regulation, the Minister of finance Number 47/FMD. 04/2007 concerning the exemption of tax, revoked and declared inapplicable. Article 34 this Minister of finance Regulations took effect after 30 (thirty) days from the date of promulgation. www.djpp.depkumham.go.id 2010, no. 263 23 so that everyone knows it, ordered the enactment of regulations Minister of finance this by placing it in the news of the Republic of Indonesia. Established in Jakarta on May 19 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on May 27, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id 263, 2010, no. 24 ANNEX I of the REGULATION of the MINISTER of FINANCE NUMBER 109/FMD. 04/2010 ABOUT the TAX EXEMPTION ORDINANCE PMCK-1 Designation. Minister of Finance of the Republic of Indonesia u.p.. Director General of customs and Excise in Jakarta through the Head Office of supervision and the Ministry of customs and Excise ... (3)... Directorate General of customs and Excise in ... ... ... (4)................ With respect, signed below: name:.............................................. (5).................................................... Position in company:.............................................. (6).................................................... Company Name: ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... (7).................................................... Company TAX ID:.............................................. (8).................................................... Address and phone No. Tel. Perusahaan : .............................................. (9).................................................... NPPBKC : ............................................. (10) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... in a position as a producer of ethyl alcohol and end result that Goods manufacturers use Ethyl alcohol as raw materials in the manufacturing process is carried out in an integrated (integrated processing), hereby apply for tax exemption of ethyl alcohol, with an explanation as follows: a. name of manufacturer: ... ... ... ... ... ... ... ... ... ... .... (11).................................... b. Alamat Pabrik : .................................. (12) ... ... ... ... ... ... ... ... ... ... ... ... c. Type of goods to be produced: ... ... ... ... ... ... ... ... ... ... .... (13) ... ... ... ... ... ... ... ... ... ... ... ... d. number and levels of ethyl alcohol that is needed in every unit of the goods:.................................. (14) ... ... ... ... ... ... ... ... ... ... ... ... e. the number and levels of ethyl alcohol that is needed in one year. : .................................. (15).................................... So this statement we made with real and when the future turns out this petition is not correct, we are willing to be prosecuted and penalized in accordance with the applicable provisions. Made in the ... ... ... ... ... .... (16) ... ... ... ... ... ... ... on ... ... ... ... ... .... (17).................. The Entrepreneur Factory, ... ... ... ... ... .... (5)................... Nomor : ......................... (1).................................... Appendix: ... ... ... ... ... ... ... .... (2).................................... Subject: petition for exemption of Excise Goods for the manufacture of ethyl alcohol end results With Integrated Production Process of postage labels www.djpp.depkumham.go.id 2010, no. 263 25 INSTRUCTIONS CHARGING DOCUMENT PMCK-1 (1) filled in the numbers sort letters created by the applicant. (2) filled the number of attachments from the mail application, for example: one file. (3) name of the Office place Filled filing petition PMCK-1, for example: "the Office of supervision and the Ministry of customs and Excise Type A1 Jakarta". (4) the filing of the petition Office Filled PMCK-1, for example: "Jakarta". (5) filled in name of the person applying for PMCK-1. (6) filled the position of people who apply for PMCK-1. (7) filled out the company name of the person who filed the petition PMCK-1. (8) filled the company's NPWP is concerned. (9) the complete address Filled the company in question. (10) NPPBKC number Filled the company in question. (11) the factory user name filled in liberation. (12) filled the factory address user exemption. (13) the Filled kind of goods to be produced. (14) filled the number and levels of ethyl alcohol that is needed in every unit of the goods. (15) filled the number and levels of ethyl alcohol that is needed in one year. (16) filled the place of solicitation PMCK-1 is created. (17) date of application Filled PMCK-1 is created. FINANCE MINISTER SRI MULYANI INDRAWATI, www.djpp.depkumham.go.id


263, 2010, no. 26 ANNEX II REGULATION of the MINISTER of FINANCE NUMBER 109/FMD. 04/2010 ABOUT the TAX EXEMPTION ORDINANCE PMCK-2 Designation. Minister of Finance of the Republic of Indonesia u.p. Director General of customs and Excise in Jakarta through the Head Office of supervision and the Ministry of customs and Excise.. (3).... Directorate General of customs and Excise in the ... ... ... ... ... .... (4).............. With respect, signed below: name of owner:.................................. (5)....................................... The Name Of The Manufacturer/Importer/Enterprise Storage:.................................. (6)....................................... Address and phone number: ... ... ... ... ... ... ... ... ... ... .... (7)....................................... N P W P : .................................. (8)....................................... NPPBKC : .................................. (9) ... ... ... ... ... ... ... ... ... ... ... ... ... in the position as the entrepreneur/Businessman ethyl alcohol Factory Storage/Importers *) based on the ordering of goods subject to excise from the end result that Goods Entrepreneurs use ethyl alcohol as raw material in the manufacture of helper or Stuff the end result does not constitute Goods subject to Excise, hereby apply for tax exemption of ethyl alcohol, with details as follows: So this statement we made with real and when the future turns out this petition is not correct , we are willing to be prosecuted and penalized in accordance with the applicable provisions. Made in the ... ... ... ... ... ... ... ... .... (18) ... ... ... ... ... ... ... ... ... on ... ... ... .... (19)....................... The Entrepreneur Factory/Storage/Importers Place Entrepreneurs *) (................. (5)..................) *) Choke on unnecessary **) just filled to the importer number: ... ... ... ... ... ... ... .... (1).................................... Appendix: ... ... ... ... ... ... ... .... (2).................................... Subject: petition for exemption of Excise Goods for the manufacture of ethyl alcohol end result which is not a Taxable Goods Excise Goods Businessman a. name the end result: ... ... ... ... ... ... ... ... ... .... (10) ... ... ... ... ... ... ... ... ... ... ... b. name of Company final results: ... ... ... ... ... ... ... ... ... .... (11) ... ... ... ... ... ... ... ... ... ... ... c. Address and telephone number: ... ... ... ... ... ... ... ... ... .... (12)................................. d. N P W P : ............................... (13) ... ... ... ... ... ... ... ... ... ... ... e. Type of goods to be produced:............................... (14) ... ... ... ... ... ... ... ... ... ... ... f. the number and levels of ethyl alcohol that is needed in every unit of the goods:............................... (15) ... ... ... ... ... ... ... ... ... ... ... g. Quantities and levels of ethyl alcohol that is needed in one year. : ............................... (16) ... ... ... ... ... ... ... ... ... ... ... h. Infusion Port **):............................... (17) ... ... ... ... ... ... ... ... ... ... ... www.djpp.depkumham.go.id 2010, no. 263 of 27 INSTRUCTIONS CHARGING DOCUMENT PMCK-2 (1) filled in the numbers sort letters created by the applicant. (2) filled the number of attachments from the mail application, for example: one file. (3) name of the Office place Filled filing petition PMCK-2, for example: "the Office of supervision and the Ministry of customs and Excise Type A1 Jakarta". (4) the filing of the petition Office Filled PMCK-2, for example: "Jakarta". (5) the owner's name Filled the factory/Storage/corporate importers who apply. (6) filled in the name of the factory/Storage/corporate importers who apply. (7) the full address of the Filled and phone numbers that apply. (8) Charged a TAX ID to apply. (9) filled NPPBKC. (10) the entrepreneur name goods Filled the end result. (11) company name filled in the end result. (12) Stuffed full address and telephone number. (13) the company's NPWP Filled stuff is the end result. (14) filled out the kind of stuff that will be produced. (15) filled the number and levels of ethyl alcohol that is needed in every unit of the goods. (16) filled the number and levels of ethyl alcohol that is needed in one year. (17) filled the port revenue. (18) the Filled places petition PMCK-2 was made. (19) filled PMCK-2 date of application is made. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 28 ANNEX III of the REGULATION of the MINISTER of FINANCE NUMBER 109/FMD. 04/2010 ABOUT the TAX EXEMPTION ORDINANCE PMCK-3 Designation. Minister of Finance of the Republic of Indonesia u.p.. Director General of customs and Excise in Jakarta through the Head Office of supervision and the Ministry of customs and Excise ... (3)... Directorate General of customs and Excise in ... ... ... (4)................ Signed below: name of owner:.................................... (5)................................. The Name Of The Factory/Storage Of/Importir Ethyl Alcohol *): ... ... ... ... ... ... ... ... ... ... ... ... (6)................................. Address and phone number: ... ... ... ... ... ... ... ... ... ... ... ... (7................................... NPWP : .................................... (8)................................. NPPBKC Number: ... ... ... ... ... ... ... ... ... ... ... ... (9) ... ... ... ... ... ... ... ... ... ... ... is hereby apply for Tax exemption of ethyl alcohol to be used for Social Purposes/Necessity of research and development of science, with explanations as follows: a. the amount of ethyl alcohol:............................................ (10)................................... b. Kadar Etil Alkohol : ............................................ (11)................................... c. Nama Lembaga/Badan *) : ............................................ (12)................................... d. Digunakan untuk : ............................................ (13)................................... e. Pelabuhan Pemasukan **) : ............................................ (14)................................... So this statement we made with real and when the future turns out this petition is not correct, we are willing to be prosecuted and penalized in accordance with the applicable provisions. Know, The Head Of The Institution/Agency *).................. (17)................ Made in the ... ... ... ... ... ... ... ... .... (15) ... ... ... ... ... ... on ... ... ... ... .... (16)................ Factory/Entrepreneur Entrepreneurs Storage/Importir Supplier Of Ethyl Alcohol *)................ (5).................. *) choke on unnecessary **) Just filled to the importer number: ... ... ... ... ... ... ... .... (1).................................... Appendix: ... ... ... ... ... ... ... .... (2).................................... Subject: application for Tax Exemption For ethyl alcohol social objectives/purposes of the research and development of science of postage labels www.djpp.depkumham.go.id 2010, no. 263 29 INSTRUCTIONS CHARGING DOCUMENT PMCK-3 (1) filled in the numbers sort letters created by the applicant. (2) filled the number of attachments from the mail application, for example: one file. (3) name of the Office place Filled filing petition PMCK, for example: "the Office of supervision and the Ministry of customs and Excise Type A1 Jakarta". (4) the filing of the petition Office Filled PMCK, for example: "Jakarta". (5) the owner's name Filled the factory/Storage/corporate importers who apply. (6) filled in the name of the factory/Storage/corporate importers who apply. (7) the full address of the Filled and phone numbers that apply. (8) Charged a TAX ID to apply. (9) filled NPPBKC. (10) filled the amount of ethyl alcohol. (11) filled levels of ethyl alcohol. (12) the name of the institution/agency Filled user ethyl alcohol. (13) filled are used to. (14) filled the port revenue. (15) filled the place of solicitation PMCK-3 made. (16) date of application Filled PMCK-3 made. (17) filled the name penitentiary/agency users of ethyl alcohol. FINANCE MINISTER SRI MULYANI INDRAWATI, www.djpp.depkumham.go.id


263, 2010, no. 30 ANNEX IV of the REGULATION of the MINISTER of FINANCE NUMBER 109/FMD. 04/2010 ABOUT the TAX EXEMPTION ORDINANCE PMCK-4 Designation. Minister of Finance of the Republic of Indonesia u.p. Director General of customs and Excise in Jakarta through the Head Office of supervision and the Ministry of customs and Excise.. (3).... Directorate General of customs and Excise in the ... ... ... ... ... .... (4).............. Signed below: name of owner:................................ (5)............................... Name Of Manufacturer: ... ... ... ... ... ... ... ... ... ... ... ... .... (6)............................... Address and phone number: ... ... ... ... ... ... ... ... ... ... ... ... .... (7)............................... N P W P : ................................ (8)............................... NPPBKC : ................................ (9) ... ... ... ... ... ... ... ... ... ... ... ... ... in the position as the entrepreneur Factory based on the booking of the goods subject to excise from the user with this Exemption apply for a tax exemption application for ethyl alcohol to ethyl alcohol that marred so not good to drink, with details as follows: a. Username of Liberation: ... ... ... ... ... ... ... ... ... .... (10) ... ... ... ... ... ... ... ... ... ... b. company name User Exemption: ... ... ... ... ... ... ... ... ... .... (11) ... ... ... ... ... ... ... ... ... ... c. Address and telephone number: ... ... ... ... ... ... ... ... ... .... (12).............................. d. N P W P : ............................... (13) ... ... ... ... ... ... ... ... ... ... e. the number and levels of ethyl alcohol which would be Destroyed within one year:............................... (14) ... ... ... ... ... ... ... ... ... ... f. number of Fuel Wood Produced in one year:............................... (15).............................. So this statement we made with real and when the future turns out this petition is not correct, we are willing to be prosecuted and penalized in accordance with the applicable provisions. Made in the ... ... ... ... ... ... ... ... .... (16) ... ... ... ... ... ... ... ... ... on ... ... ... ... ... .... (17).................... The Entrepreneur Factory (.................. (5).................) Nomor : ......................... (1).................................... Appendix: ... ... ... ... ... ... ... .... (2).................................... Subject: Tax Exemption Application To ethyl alcohol ethyl alcohol that Marred So not good to drink www.djpp.depkumham.go.id postage labels 2010, no. 263 of 31 PMCK DOCUMENT INSTRUCTIONS-4 (1) filled in the numbers sort letters created by the applicant. (2) filled the number of attachments from the mail application, for example: one file. (3) name of the Office place Filled filing petition PMCK-4, for example: "the Office of supervision and the Ministry of customs and Excise Type A1 Jakarta". (4) the filing of the petition Office Filled PMCK-4, for example: "Jakarta". (5) the owner's name Filled apply PMCK-4. (6) filled the Factory apply PMCK-4. (7) filled full address and telephone number of the company in question. (8) filled the company's NPWP is concerned. (9) filled NPPBKC the company in question. (10) the Tax Exemption your user name filled in. (11) company's name Filled the liberation tax. (12) the complete address and Filled your phone number users Tax Exemption. (13) the Filled TIN. (14) filled the number and levels of ethyl alcohol which would be destroyed within one year. (15) amount of methylated spirit Filled fuel produced in one year. (16) filled the place of solicitation PMCK-4 made. (17) date of application Filled PMCK-4 made. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 32 APPENDIX V REGULATION of the MINISTER of FINANCE NUMBER 109/FMD. 04/2010 ABOUT the TAX EXEMPTION ORDINANCE PMCK-5 signed below: name of owner:.............................................. (5)........................................................ The Name Of The Manufacturer/Importer:.............................................. (6)........................................................ Address and phone number: ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... (7)........................................................ N P W P : .............................................. (8)........................................................ NPPBKC : .............................................. (9) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... in the position as the entrepreneur Factory/Importers *), hereby apply for tax exemptions Beverages Containing ethyl alcohol/Tobacco Results *) for the purposes of consumption by passengers or crew of a means of transport that departs directly outside the Customs Area by land/sea/air *), subtitled as follows: a. name and address of the company: ... ... ... ... ... ... ... ... ... ... .... (10) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... b. name and address of the carrier company pointing: ... ... ... ... ... ... ... ... ... ... .... (11) ... ... ... ... ... ... ... ... ... ... ... .... ca. Type of goods subject to excise tax are required: ... ... ... ... ... ... ... ... ... ... .... (12) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... d. Amount subject to a tax which is required within 1 (one) year: ... ... ... ... ... ... ... ... ... ... .... (13)..................................... e. Pelabuhan Pemasukan **) : .................................. (14)..................................... So this statement we made with real and when the future turns out this petition is not correct, we are willing to be prosecuted and penalized in accordance with the applicable provisions. Made in the ... ... ... ... ... ... ... ... .... (15) ... ... ... ... ... ... ... ... .... on.............. (16)…............ The Manufacturer/Importer Entrepreneur *), (................ (5)....................) *) Choke on unnecessary **) Just filled to the importer number: ... ... ... ... ... ... ... ... .... (1)......................... Appendix: ... ... ... ... ... ... ... ... .... (2)......................... Subject: Petition For The Release Of Goods Subject To Excise Tax In The Form Of Drinks Containing Ethyl Alcohol And Tobacco Results Domestically And Abroad *) Designation. Finance Minister RI u.p. Director General of customs and Excise in J a k a r t a through head office supervision and Customs Service ... (3)... Directorate General of customs and Excise in ... ... ... (4)................ Postage labels www.djpp.depkumham.go.id 2010, no. 263 33 PMCK DOCUMENT INSTRUCTIONS-5 (1) filled in the numbers sort letters created by the applicant. (2) filled the number of attachments from the mail application, for example: one file. (3) name of the Office place Filled filing petition PMCK-5, for example: "the Office of supervision and the Ministry of customs and Excise Type A1 Jakarta". (4) the filing of the petition Office Filled PMCK-5, for example: "Jakarta". (5) the owner's name Filled the factory or importer. (6) the manufacturer or importer name is filled in. (7) filled full address and telephone number of the company Manufacturer/importer. (8) the owner of a TIN Factory Filled/importer. (9) filled NPPBKC Mills/importer. (10) the name and address of the company Filled receiver facilities Tax Exemption. (11) company name and address filled in the carrier are pointing. (12) type of goods subject to excise tax are filled as needed who wish to obtain Tax Exemption facilities. (13) the amount of the taxable goods is stocked with the necessary tax in 1 (one) year who wish to obtain Tax Exemption facilities. (14) is filled with the name of the port the intake of goods subject to excise tax that would like to obtain a Tax Exemption facilities. (15) filled the place of solicitation PMCK-5 made. (16) date of application Filled PMCK-5 made. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 34 www.djpp.depkumham.go.id 2010, no. 263 35 INSTRUCTIONS CHARGING DOCUMENTS LACK (1) filled the month and year of the report. (2) the name of the company that received the Filled facilities Tax Exemption through the integrated production process. (3) the Filled license number and date of the company's businesses that receive Tax Exemption facilities through Integrated production process. (4) the address of the company that Filled received Tax Exemption facilities through Integrated production process. (5) filled decision number and date of the exemption tax. (6) filled the numbers sort descriptions of goods. (7) the date of the use of Filled ethyl alcohol used. (8) filled the amount of ethyl alcohol used. (9) filled levels of ethyl alcohol used. (10) filled the final results name of goods manufactured using facilities Tax Exemption. (11) amount of goods Filled the final results produced by using Tax Exemption facilities. (12) additional information filled in. (13) filled the place of manufacture of the report. (14) filled the creation date of the report. (3) is filled with the name of the recipient's Tax Exemption facilities entrepreneurs. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 36 www.djpp.depkumham.go.id


2010, no. 263 37 INSTRUCTIONS CHARGING DOCUMENTS LACK (1) filled the month and year of the report. (2) the name of the company that received the Filled facilities Tax Exemption without going through the Integrated production process. (3) the address of the company that Filled received Tax Exemption facilities without going through the Integrated production process. (4) Principal Users Number Filled the Liberation (NPPP). (5) filled the numbers sort descriptions of goods. (6) filled out the type of goods produced with ethyl alcohol to obtain Tax Exemption facilities. (7) filled starting balance ethyl alcohol to obtain Tax Exemption facilities. (8) the ethyl alcohol infusion Filled facility Exemption tax. (9) the sums Charged between 3 columns and column 4. (10) stuffed with ethyl alcohol to obtain Tax Exemption facilities used in reporting. (11) the final balance is filled with the results of the subtraction and column 5 column 6. (12) filled with the amount of goods the final results produced with ethyl alcohol to obtain Tax Exemption facilities. (13) filled additional information if applicable. (14) filled the place of manufacture of the report. (15) filled the creation date of the report. (16) filled with the names and signatures of the Tax Exemption facility receiver businesspeople. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 38 www.djpp.depkumham.go.id 2010, no. 263 39 INSTRUCTIONS CHARGING DOCUMENTS LACK-5 (1) filled the month and year of the report. (2) the name of the institution/agency Filled that receive Tax Exemption facilities. (3) the address of the institution/agency Filled that receive Tax Exemption facilities. (4) Principal Users Number Filled the Liberation (NPPP). (5) filled the numbers sort. (6) the supplier's name and address filled in ethyl alcohol to the institution/agency that acquires the facilities of Tax Exemption. (7) filled the amount of ethyl alcohol obtained through Tax Exemption facilities. (8) the amount of the use of Filled ethyl alcohol to obtain tax exemption facilities. (9) the remaining amount of ethyl alcohol Filled in reporting. (10) filled additional information if applicable. (11) filled the place of manufacture of the report. (12) filled the creation date of the report. (13) is filled with the names and signatures of the head of the institution/agency recipient Tax Exemption facilities. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, www.djpp.depkumham.go.id 2010, no. 40, no. 263 41 INSTRUCTIONS CHARGING DOCUMENTS LACK-6 (1) filled in the reporting month and year. (2) the names Filled the hospital/institution. (3) the full address of the Filled hospitals/institutions. (4) filled the number and date of the decision letter concerning Tax Exemption. (5) filled the numbers sort. (6) filled the full name and address of suppliers of ethyl alcohol. (7) filled the number of ethyl alcohol to obtain Tax Exemption received by hospitals/institutions. (8) the amount of the use of Filled ethyl alcohol to obtain Tax Exemption received by hospitals in the month being reported. (9) the remaining amount of ethyl alcohol Filled the gain received by the Tax Exemption of hospitals/institutions. (10) filled description/other information. (11) filled the place of manufacture of the report. (12) filled the creation date of the report. (13) filled the signature and full name of the head/leader of hospitals/institutions. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 42 www.djpp.depkumham.go.id 2010, no. 263 43 INSTRUCTIONS CHARGING DOCUMENTS LACK-7 (1) filled in the reporting month and year. (2) the Tax Exemption your user name filled in. (3) the full address of the user filled out the Tax Exemption. (4) filled the number and date of the decision letter concerning Tax Exemption. (5) filled the numbers sort. (6) filled the full name and address of suppliers of ethyl alcohol which undermined so that it is not good to drink. (7) the amount of ethyl alcohol Filled undermined so that it is not good to drink. (8) the amount of the use of Filled ethyl alcohol which undermined so that it is not good to drink. (9) the remaining amount of ethyl alcohol Filled that marred so not good to drink. (10) filled description/other information. (11) filled the place of manufacture of the report. (12) filled the creation date of the report. (13) filled the signature and full name of the entrepreneur factory. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 44 www.djpp.depkumham.go.id 2010, no. 263 45 INSTRUCTIONS CHARGING DOCUMENTS LACK-8 (1) filled the carrier company name/corporate catering. (2) the full address of the carrier company Filled/foodservice companies. (3) filled number and date of the decision letter concerning Tax Exemption. (4) filled months of reporting. (5) filled the numbers sort. (6) type of goods subject to excise tax are filled. (7) filled in the early months of reported balances/balances late the previous month. (8) number of kena excise goods Filled earned in the month reported. (9) the amount Charged on the column a plus column b. number (10) filled the number of kena excise goods spending in the month being reported. (11) filled the rest of goods subject to excise the month being reported. (12) filled description/other information. (13) filled the place of manufacture of the report. (14) filled the creation date of the report. (15) filled in the name and signature of the carrier/perusahaan foodservice entrepreneurs. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 46 www.djpp.depkumham.go.id 2010, no. 263 47 ORDINANCES CHARGING DOCUMENTS LACK-9 (1) filled in the reporting month and year. (2) the full name of the owner of the Factory Filled/Storage/Importer Companies. (3) the name of the Factory Filled storage areas/companies/Importers. (4) Stuffed full address and telephone number of the Manufacturer/Importer/Enterprise Storage. (5) filled the factory owner NPWP/Storage/Importer Companies. (6) filled NPPBKC/Tempat Factory/Storage Company Importer. (7) type of goods subject to excise Filled sold/delivered. (8) filled the numbers sort. (9) the document number of the Filled goods taxable expenditure tax. (10) date of document Filled spending items subject to tax. (11) number of kena excise goods Filled sold/delivered. (12) filled the full name of the buyer/recipient of goods subject to excise tax. (13) the staple Pembebebasan User Number Filled/number of decisions on Tax Exemption. (14) the full address of the Filled buyers/recipients of goods subject to excise tax. (15) filled the place of manufacture of the report. (16) filled the creation date of the report. (17) filled the signature and full name of the entrepreneur Factory/Storage/Importer Companies. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 48 www.djpp.depkumham.go.id 2010, no. 263 49 INSTRUCTIONS CHARGING DOCUMENT BCK-10 (1) filled in the company name. (2) the address filled in the company. (3) filled the company's NPWP. (4) filled Decision number and date on the release of tax. (5) filled the number of liters of ethyl alcohol. (6) an order number of books Stocked inventory of ethyl alcohol for production of goods not subject to excise goods without going through the integrated production processes (BCK-10). (7) filled the number of starting balance ethyl alcohol. (8) transport document number is filled in. (9) the transport document date filled in. (10) the amount of ethyl akohol Filled by them. (11) filled a number of evidence discharging ethyl alcohol. (12) Stuffed date proof ethyl alcohol consumption. (13) filled the number of evidence discharging ethyl alcohol. (14) the final balance of the amount filled in ethyl alcohol. (15) Charged a type of goods produced. (16) the actual number of Stocked goods produced. (17) filled the calculation result number of usage multiplied by conversion. (18) filled the gap to ethyl alcohol. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 50 BACK – 6 NEWS EVENT of TAMPERING ETHYL ALCOHOL No. BA ... (1) ../WBC... .... (2) ... ../KP... (3)...../… (4)... On this day, ..... (5).................. (6) ... ... ... ... months. ... (7) ... ... ... ... ... ... ...., (8) ... .... based on Warrant head office supervision and customs and Excise Service Type ... (9)... Directorate General of customs and Excise ... ... (10) ... ... ... ... ... ... ... set in ... ... ... ... ... ... ... (11) ... ... ... ... ... ... ... ... ... ... ... ... has undertaken the destruction of ethyl alcohol into wood fuel so that it is not good to drink courtesy of: name of owner:................................................ (12)................................................... .......................... Nama Pabrik : ................................................ (13)................................................... ........................... Address and phone number: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... (14.................................................... ........................... N P W P : ................................................ (15)................................................... ........................... NPPBKC : ................................................ (16) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... with the following details: the number of levels of ethyl alcohol & amount of Ethyl alcohol in the levels of 50% Material Mixer amount of Methanol Fuel Wood Material the color of Kerosene Number 1 2 3 4 5 6 7 ... (17) ... ... (18) ... ... (19) ... ... (20) ... ... (21) ... ... (22) ... ... (23) ... Ethyl alcohol destruction done by..................................... (24).......................................................... So News this event created and signed along with given the oath of Office. Made in the ... ... (11).............. On a date ... (25)......... Knowing The Entrepreneur Factory (............. (12)....................) Customs and Excise officers 1. ................... (26).................................... NIP ... ... ... (27)………………………… 2. ................... (26).................................... NIP ... ... ... (27)………………………… 3.. ................... (26).................................... NIP ... ... ... (27)………………………… ANNEX XIV REGULATIONS MINISTER of FINANCE NUMBER 109/FMD. 04/2010 ABOUT TATA ABOUT the ORDINANCES of TAX EXEMPTION www.djpp.depkumham.go.id


2010, no. 264 51 INSTRUCTIONS CHARGING DOCUMENT BACK-6 (1) filled a number of news events. (2) Regional Office code is filled in the Directorate General of customs and Excise. (3) the supervisory Office code is filled and the Customs and Excise Service. (4) filled years. (5) the name of the day Filled the ruination of ethyl alcohol, for example: Monday. (6) the date Filled destruction of ethyl alcohol, for example: seven. (7) filled months of destruction of ethyl alcohol, for example: June. (8) filled year destruction of ethyl alcohol, for example: two thousand ten. (9) type of Surveillance Office and Charged the Ministry of customs and Excise, example: b. (10) filled in the name of the Office of supervision and the Ministry of customs and Excise, example: Probolinggo. (11) the Filled places the destruction of ethyl alcohol, for example: Probolinggo. (12) the owner's name filled in the factory. (13) filled the factory name. (14) filled the factory address and phone number. (15) the Filled TIN factory. (16) filled NPPBKC factory. (17) filled the number and levels of ethyl alcohol. (18) Charged the amount of ethyl alcohol in the levels of 50%. (19) Charged the amount of methanol. (20) Charged the amount of the material color. (21) Charged the amount of kerosene. (22) total number of Filled materials mixer. (23) Charged the amount of fuel wood. (24) the Filled how destruction of ethyl alcohol. (25) the News Event creation date Filled destruction of ethyl alcohol (BACK-6), 7 June 2010. (26) filled out customs and excise officials. (27) filled NIP officials customs and Excise. FINANCE MINISTER SRI MULYANI INDRAWATI, 263, www.djpp.depkumham.go.id 2010, no. 52 ANNEX XV to REGULATION of the MINISTER of FINANCE NUMBER 109/FMD. 04/2010 REGARDING the PROCEDURES for TAX EXEMPTION www.djpp.depkumham.go.id 2010, no. 263, 263 www.djpp.depkumham.go.id 2010 53, no. 54 www.djpp.depkumham.go.id 2010, no. 263 55 ORDINANCE CHARGING EXCISE TAXABLE GOODS MUTATION NOTIFICATIONS (CK-5) (1) filled in the name of the Office. (2) filled the Office code. (3) filled out the page number. (4) filing of notice number Filled a mutation of goods subject to Customs (CK-5). (5) the date of filing the notice is filled mutation of goods subject to Customs (CK-5). (6) notice of registration numbers Filled the mutation of goods subject to Customs (CK-5). (7) notice of registration date Filled mutation of goods subject to Customs (CK-5). (8) filled the number of goods subject to excise tax; number 1 for EA, the number 2 to number 3, the MMEA to HT, or no. 4 for another. (9) filled the number of ways of paying off; the number 1 with the payment, the number 2 with customs tape sticking, or number 3 by putting the mark paid off other taxes. (10) the tax status of the numbers filled in; number 1 if not repaid or the number 2 when it's paid off. (11) type of notice number Filled; example: for notification of goods subject to excise tax not withheld for the purpose of export is filled with the number 2.1. (12) filled NPWP home/suppliers. (13) filled NPPBKC home/suppliers. (2) name and address filled in the place of origin/suppliers. (3) name of the Office that oversees Filled the place of origin/suppliers. (16) filled the Office oversees the code of place of origin/suppliers. (17) a letter or invoice number Filled the street. (18) a letter or invoice date Filled the street. (19) the number Filled skep facilities (if any). (20) Stuffed date skep facilities (if any). (21) filled the carriage way number; number 1 if by land, two if by sea, or number 3 in by air. (22) the amount and type of Filled packaging. (23) the identity number Filled destination/user (NPP/TAX ID/Passport/ID CARD/other). (24) filled NPPBKC destination/users (in terms of the place of destination/user has the NPPBKC). (25) are filled in name and address of the destination user. (26) the supervising office name Filled the place of destination/user. (27) filled the Office oversees the code place/user. (28) filled in the name of the country of destination. www.djpp.depkumham.go.id 263, 2010, no. 56 (29) filled the destination country code. (30) filled the last spot identity hoarding (NPPBKC/PGR/NPPWP). (31) the name and address of the place filled up hoarding (NPPBKC/PGR/NPPWP). (32) filled in the name of the Office that oversaw the last place of hoarding. (33) filled the Office oversees the code place of hoarding. (34) filled the port of unloading. (35) filled in the name of the Office that oversees the port of unloading. (36) filled the Office oversees the code of the port of unloading. (37) filled the last stopover port. (38) filled the Office name overseeing the last stopover port. (39) filled the Office oversees code port transit. (40) the ordinal number filled in the description of the goods. (41) filled details amount, type, brand and number kolli. (42) filled out the description of goods in full. (43) the number and type of units Filled goods. (44) filled HJE/HJP in rupiah. (45) the tax rate Charged. (46) the amount of the tax Charged in rupiah. (47) filled the number of foreign exchange in U.s. dollars. (48) filled description/other information. (49) the name and address of the Notifier is filled. (50) the identity number Filled the notifier. (51) filled the place, date, signature, and the full name of the notifier/entrepreneurs. (52) the number Filled the place of payment; number 1 for a foreign exchange Bank, the number 2 for the Office, or at no. 3 for the post office. (53) filled a number of types of warranty; number 1 for cash, bank guarantee for number 2, number 3 for the excise bond, or the number 4 to the other. (54) the Filled receipt number (for cash) number, or collateral to the collateral. (55) filled in the date of payment receipt (for cash), or the date the guarantee for guarantee. (56) filled the code acceptance. (57) filled the signature and full name of the official receiver. (58) filled in your name and stamp Office of the recipient. (59) filled transport tool estimates arrive at the destination on the 4th day ... after the date completed discharge of BKC. (60) filled the number of goods subject to excise tax account book. (61) filled a number of books of account credit. (62) filled the place, date, signature, full name and customs and excise officials. www.djpp.depkumham.go.id 2010, no. 263 57 (63) filled NIP officials of customs and Excise. (64) the Filled record inspection results/sealing the BKC will be issued. (65) the number and type of Stuffed seal. (66) filled the place, date, signature, full name and entrepreneurs/customs and excise officials. (67) filled NIP officials customs and Excise (if the signature at (66) was a customs and Excise officer). (68) filled notes the results of the expenses from the place of origin (69) filled transport tools. (70) filled the number police/voyage/flight. (71) filled the place, date, signature, full name and entrepreneurs/customs and excise officials. (72) filled NIP officials of customs and Excise (if that signature in (71) was the official customs and Excise). (73) the Filled record inspection results inflowing BKC in destination/hoarding. (74) filled the place, date, signature, full name and entrepreneurs/customs and excise officials. (75) filled NIP officials customs and Excise (if that signature in (74) was a customs and Excise officer). (76) the Filled record inspection results before loading (specifically for the purpose of export). (77) the export document number filled in. (78) the export document date filled in. (79) filled the place, date, signature, full name and entrepreneurs/customs and excise officials. (80) filled NIP officials customs and Excise (if that signature in (79) is an official of the Customs and Excise). (81) the Filled record the inspection results in the last stopover port (specifically for the purpose of export). (82) filled the place, date, signature, full name and entrepreneurs/customs and excise officials. (83) filled NIP officials customs and Excise (if that signature in (82) is the official customs and Excise). (84) the Office of the Treasurer's notes Filled watching destination/port of unloading. (85) filled a number of books of account. (86) the book number Filled surveillance. (87) filled the number and date of the cover letter. (88) the number and date Filled news events of destruction/return processing. (89) filled the place, date, signature, full name and customs and excise officials. www.djpp.depkumham.go.id 263, 2010, no. 58 (90) filled NIP officials of customs and Excise. (91) filled in the name of the Office. (92) filled the Office code. (93) filled out the page number. (94) the filing number of the Filled goods subject to excises mutation notifications (CK-5). (95) the mutation notice filing date Filled goods subject to Customs (CK-5). (96) the Filled registration number notice of mutation of the goods subject to excises (CK-5). (97) the notification registration date Filled mutation of goods subject to Customs (CK-5). (98) the ordinal number filled in the description of the goods. (99) filled in the details of the amount, type, brand and number kolli. (100) filled out the description of goods in full. (101) the number and type of units Filled goods. (102) filled HJE/HJP in rupiah. (103) the tax rate Charged. (104) the amount of the tax Charged in rupiah. (105) foreign exchange amount Charged in U.s. dollars. (106) filled description/other information. (107) filled the place, date, signature, full name and an entrepreneur. FINANCE MINISTER SRI MULYANI INDRAWATI, www.djpp.depkumham.go.id 2010, no. 263, 263 www.djpp.depkumham.go.id 2010 59, no. 60 MONTHLY INCOME REPORT INSTRUCTIONS and the SALE OF GOODS SUBJECT to EXCISE TAX EXEMPTION FACILITIES in DUTY-FREE SHOPS (1) Stuffed the reporting month and year (2) filled out the company name duty-free shops (TBB). (3) the full address of the company Filled TBB. (4) the company's NPPBKC Filled TBB. (5) filled the Office that oversaw such as "the Office of supervision and the Ministry of customs and Excise Type A1 Jakarta". (6) filled the numbers sort. (7) type of goods subject to excise tax Charged for example MMEA or the result of tobacco. (8) filled brand in detail tax taxable items such as Jack Daniels, corona beer. (9) the tobacco or result types Filled the MMEA. (10) Stuffed the package contents. (11) be filled starting balance of goods subject to excise tax. (12) income tax taxable items are filled in. (13) the origin of the goods subject to excises are filled for example from TBB from Soekarno-Hatta KPPBC or importer. (14) filled spending/sale of goods subject to excise tax. (15) the final balance of the position for the goods subject to excise tax. (16) filled in the name and signature of Officer and NIP customs and Excise who oversees. (17) filled the place and date of the making of the report. (18) filled the signature and full name entrepreneur TBB. FINANCE MINISTER SRI MULYANI INDRAWATI, www.djpp.depkumham.go.id