Regulation Of The Minister Of Finance Number 159/fmd. 04/2009 Year 2009

Original Language Title: Peraturan Menteri Keuangan Nomor 159/PMK.04/2009 Tahun 2009

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c514440b960acc8313233343234.html

BN 387-2009 REPUBLIC of INDONESIA No. 387, 2009 MINISTRY of FINANCE. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 159/FMD. 04/2009 ABOUT SECOND AMENDMENT OVER the REGULATION of the MINISTER of FINANCE NUMBER 108/FMD. 05/2008 ABOUT the PAYMENT of TAX by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that to increase surveillance against the circulation of drinks containing ethyl alcohol of domestic-made necessary refinements to the conditions governing the way payment of the tax; b. that based on considerations as referred to in letter a, the need to set a regulation of the Minister of finance about the second amendment over the regulation of the Minister of finance Number 108/FMD. 05/2008 about the payment of the tax; 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);

2009, no. 388 2 2. Presidential Decree Number 20/P in 2005; 3. Regulation of the Minister of finance Number 108/FMD. 05/2008 about the payment of a tax as amended by regulation of the Minister of finance number 09/FMD. 04/2009; Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the SECOND AMENDMENT OVER the REGULATION of the MINISTER of FINANCE NUMBER 108/FMD. 05/2008 ABOUT the PAYMENT of tax. Article I a few provisions in the regulation of the Minister of finance Number 108/FMD. 05/2008 about the payment of a tax as amended by regulation of the Minister of finance number 09/FMD. 04/2009, modified as follows: 1. The provisions of article 4 paragraph (1), subsection (2), and subsection (4) amended so that article 4 reads as follows article 4 (1) the payment of the tax by way of payment as stipulated in article 3 paragraph (1) letter a excise taxable goods made on the form : a. MMEA made in Indonesia with ethyl alcohol levels up to 5% (five per cent); and b. ethyl alcohol. (2) the payment of excises MMEA made in Indonesia with ethyl alcohol levels up to 5% (five percent) or ethyl alcohol produced in Indonesia is done through bank or post perception of perception. (3) the payment of excises ethyl alcohol derived from imports made via foreign exchange bank or post perception of perception. (4) the payment of excises MMEA made in Indonesia with ethyl alcohol levels up to 5% (five percent) or ethyl alcohol is done by paying cash for entrepreneurs except factory who got the convenience of payments at regular intervals.

2009, no. 387 3 2. The provisions of article 5 is modified by adding 1 (one) letters i.e. the letter c, so article 5 reads as follows: article 5 repayment of excise tax by way of sticking tape levy referred to in article 3 paragraph (1) letter b made on goods subject to excise tax in the form of: a. the result of tobacco; b. the MMEA are imported for use in the customs area; and c. the MMEA are made in Indonesia with ethyl alcohol of more than 5% (five percent). 3. The provisions of article 6 paragraph (1) and paragraph (2) are amended so that article 6 reads as follows: article 6 (1) Ribbon Sticking excise for: a. the MMEA comes from imports made in the country of origin of goods subject to excise tax, in place of the temporary hoarding, and/or somewhere hoarding bonded; or b. the MMEA are made in Indonesia with ethyl alcohol of more than 5% (five percent) is done in the factory. (2) the Customs attached Ribbon packaging retail sales MMEA as referred to in subsection (1) shall be: a. in accordance with the customs tariff and the levels of ethyl alcohol on the contents of the packaging; b. is the right of importers of goods subject to excise tax be MMEA or entrepreneur factory is concerned and in accordance with the allocation; c. intact, undamaged, and/or not second-hand; d. not more than a chip;

2009, no. 387 4 e. attached on the packaging that is closed and shut down the place of opening of packaging are available; and f. attached does not exceed the time limits defined excise tape sticking. (3) in the case of tax bands are attached not according to the provisions referred to in subsection (2), the tax is not considered paid off. 4. The title of paragraph 2 was modified, so paragraph 2 reads as follows: a paragraph 2 providing and Booking Tape Excise MMEA 5. The provisions of article 8 paragraph (1), subsection (2), subsection (3), and subsection (4) amended so that article 8 reads as follows: article 8 (1) Ribbon excise MMEA are provided at the Head Office of the Directorate General of customs and Excise and the Office. (2) for the provision of tax bands MMEA, importers of goods subject to excise tax form, or MMEA factory employers should apply for the provision of tax bands to the head office by using the application for provision of the MMEA tax bands in accordance with the example of the format as set out in Annex I of the regulation of the Minister of finance. (3) After applying the provision of tax bands as referred to in paragraph (2), the importer of the goods subject to excise tax in the form of factories or entrepreneur MMEA booking tape excise tax using the tax bands booking documents in accordance with the example of the format as set out in annex II to this regulation of the Finance Minister. (4) in the event that the importer of goods subject to excise tax be MMEA or employers do not realize the whole Ribbon factory customs that have submitted the application for provision of the tax bands as referred to in paragraph (2) until the end of the year, the 2009 fee, no. 387 5 replacement Ribbon Ribbon over a tax provision of the excise tax that cannot be realized. (5) the payment of the cost of a replacement provision of tax bands as mentioned in subsection (4) is done through bank or post perception of perception. 6. Annex I and annex II is modified, so that it becomes as set out in Annex I and annex II of this regulation of the Minister of finance, which is an inseparable part of the Regulations, the Minister of finance. 7. Between the Article 13 and article 14 of the pasted one article namely Article 13A, to read as follows Article 13A (1) with the entry into force of this regulation of the Minister of Finance: a. against MMEA made in Indonesia with ethyl alcohol of more than 5% (five percent) were excluded, from the manufacturer from the date of entry into force of this regulation of the Finance Minister, mandatory dilekati with customs tape b. against MMEA made in Indonesia with ethyl alcohol of more than 5% (five percent) that have been issued from the factory before the date of entry into force of this regulation of the Minister of finance, may still be in circulation free longest on March 31, 2010. c. towards MMEA made in Indonesia with ethyl alcohol of more than 5% (five percent) on free circulation and yet dilekati Ribbon Customs after March 31, 2010, customs officials can do penegahan and destroy it. (2) for smooth service Ribbon, the provision of Customs Excise MMEA tape made in Indonesia with ethyl alcohol of more than 5% (five per cent) shall be entered into before the date of the enactment of the regulation of the Minister of finance.

2009, no. 387 6 of article II of these Regulations the Minister of Finance took effect on January 1, 2010. In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on October 16, 2009 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, SRI MULYANI INDRAWATI Enacted in Jakarta on October 16, 2009 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, MATTOANGIN 2009, no. 387 7 2009, no. 387 8 2009, no. 387 9 2009, no. 387 10 2009, no. 397 11 2009, no. 387 12