Regulation Of The Minister Of Finance Number 235/fmd. 04/2009 Year 2009

Original Language Title: Peraturan Menteri Keuangan Nomor 235/PMK.04/2009 Tahun 2009

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BN 530-2009 .doc REPUBLIC INDONESIA No. 530, 2009 MINISTRY of FINANCE. Goods Subject To Excise Tax. Penibunan. The Area Of Customs. Repeal. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 235/FMD. 04/2009 ABOUT HOARDING, INCOME, expenses, and TAX TAXABLE GOODS TRANSPORT 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 24, paragraph (3) of article 25 paragraph (4), article 26 paragraph (4), and article 27 paragraph (5) of Act No. 11 of 1995 about the tax as amended by Act No. 39 of 2007 need to set Rules, Finance Minister about Hoarding, Income, expenses, and Tax Taxable Haulage; Remember: 1. Act No. 11 of 1995 about customs (Gazette of the Republic of Indonesia Number 76 of 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;

2009, no. 530 2 decide: define: REGULATION of the MINISTER of FINANCE ABOUT HOARDING, INCOME, spending, and HAULAGE TAXABLE tax. CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Finance Minister is: 1. The tax legislation is Act No. 11 of 1995 about the tax as amended by Act No. 39 of 2007. 2. Place a temporary Hoarding is building and/or field or elsewhere that likened to that in the area of Customs to hoard things while waiting for loading or its expenditure. 3. place the stockpiling of Bonded is a building, place, or certain eligible regions used to hoard things with a specific purpose by obtaining the suspension of import duties. 4. The Customs Area is an area with boundaries – to some extent at the seaport, airport, or other places that are assigned to the traffic of goods that are completely under the supervision of the Directorate General of customs and Excise. 5. The manufacturer 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. 6. a person is a private person or a legal entity. 7. The manufacturer Entrepreneurs are people who cultivate the plant. 8. Storage areas are places, buildings, and/or field that is not part of the factory, which is used to store the goods subject to excise tax form 2009, no. 530 3 ethyl alcohol that is still owed taxes for the purpose of distributed, sold, or exported. 9. The Entrepreneur is a person who lobbies for storage. 10. The Office of the Directorate 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. 11. The Director General is the Director General of customs and Excise. 12. Customs Document is a document used in the framework of the implementation of the Customs legislation, in the form of form or through electronic media. CHAPTER II HOARDING GOODS SUBJECT to EXCISE TAX article 2 (1) of the goods subject to excise tax that has not been repaid cukainya can be hoarded in a place of Temporary or Hoarding Hoarding Bonded and carried out in accordance with the provisions set forth in laws-invitation in the field of customs. (2) in the case of goods subject to excise tax referred to in subsection (1) comes from within the Customs Area, penimbunannya a protected Document with the tax payers. Article 3 Goods subject to excise tax that has not been repaid cukainya used as raw materials or helper can be hoarded in the factory. Article 4 (1) of the goods subject to excises are hoarded in the Factory as stipulated in article 3, the entrepreneur Factory which is a private person who does not have the number of principal Taxable, Employers have a duty: 2009, no. 530 a. organizes the recording of top earner, hoarding, and the use of goods subject to customs on entry preparations; b. put such goods subject to excise tax and its production results in a place or room so that it can be known type and quantity of goods subject to excise tax that has not been repaid cukainya used as raw materials or helper; c. making the report of use/excise taxable goods inventory every month using the form usage reports/inventory items subject to excise tax; and d. submit the report referred to in subparagraph (c) to the Director General through the head of the office overseeing the plant for a period of not longer than on the tenth day of the following month. (2) for goods subject to excise tax that is deposited inside the plant as stipulated in article 3, the entrepreneur factory that has been specified as Taxable, Employers have a duty: a. organizes the recording of top earner, hoarding, and the use of goods subject to the customs in accordance with provisions in the field of tax bookkeeping; b. put such goods subject to excise tax and its production results in a place or room so that it can be known type and quantity of goods subject to excise tax that has not been repaid cukainya used as raw materials or helper; c. making the report of use/excise taxable goods inventory every month using the form usage reports/inventory items subject to excise tax; and d. submit the report referred to in subparagraph (c) to the Director General through the head of the office overseeing the plant for a period of not longer than on the tenth day of the following month.

2009, no. 530 5 CHAPTER III INCOME TAX TAXABLE ITEMS and EXPENSES article 5 (1) Revenue and/or expenditure tax taxable items to or from the factory or storage of mandatory notified to head the Office that oversees the factory or storage areas and protected by Customs Documents. (2) the tax Documents referred to in subsection (1) in the form of document mutation notifications of goods subject to excise tax that must be used to protect: a. expenditure goods subject to excise tax that has not been repaid cukainya from the factory or storage areas with the aim to put the factory or other Storage facilities are free of tax; b. incorporation of goods subject to excise tax that has not been repaid in cukainya to the factory or storage areas which are derived from the Customs Area, where a temporary Hoarding, Hoarding or Bonded with excise no admission; c. income and expenses goods subject to excise tax in the form of tobacco that have not been repaid results cukainya from the place of manufacture outside the Factory into the Factory and vice versa; d. expenditure goods subject to excise tax that has not been repaid cukainya from the factory or storage areas for the purpose of export with no tax withheld; e. expenditure goods subject to excise tax that has not been repaid cukainya from the factory or Storage Place to the place of Hoarding Bonded with excise exemptions; f. expenditure ethyl alcohol that has not been repaid cukainya from the factory or storage areas with tax exemption for use as raw materials 2009, no. 530 6 or helper in the manufacture of goods which are not the end result of goods subject to excise tax; g. expenses ethyl alcohol that has not been repaid cukainya of Place or place of Temporary Hoarding Hoarding Bonded with excise exemption for use as raw material in the manufacture of helper or stuff the end result does not constitute goods subject to excise tax; h. expenses ethyl alcohol that has been tampered with so that it is not good to drink from the factory or Storage; i. incorporation of goods subject to excise tax that paid for cukainya to the mill with the intention to destroy or processed; j. income tax taxable items are paid for cukainya to other places outside the Factory with the aim to destroy to get tax refunds; k. expenditure goods subject to excise tax in the form of ethyl alcohol or beverages containing ethyl alcohol, which paid for cukainya well with the method of payment or by way of sticking tape Excise, from the factory or Storage; b. expenditure goods subject to excise tax in the form of ethyl alcohol or beverages containing ethyl alcohol, which paid for cukainya well with the method of payment or by way of excise, tape sticking out of place or place of Temporary Hoarding Hoarding Bonded; d. expenditure goods subject to excise tax that has not been repaid cukainya from the factory or storage areas with tax exemption facility for: 1. the purposes of the research and development of knowledge; 2. the purpose of the foreign State representatives and their officials on duty in Indonesia based on the principle of reciprocity;


2009, no. 530 7 3. social goals; and 4. consumed by the passengers and crew of the carrier means that departs directly outside the Customs Area; n. excise taxable goods expenditures that have not been repaid from the cukainya Customs, place a temporary Hoarding, Hoarding or Bonded with excise exemption for: 1. the purposes of representatives of foreign countries and their officials on duty in Indonesia based on the principle of reciprocity; and 2. consumed by the passengers and crew of the carrier means that departs directly outside the Customs Area. (3) against the tax in the form of taxable goods spending is a result of tobacco, which paid for cukainya by way of sticking tape excise from the factory or from the Customs Area/Place Temporary Hoarding, excluded from the obligations of customs Documents protected with the form of the notification document Mutation of goods subject to excise tax as referred to in paragraph (2). Article 6 (1) in a State emergency due to fire, flood, or other natural disasters, the goods subject to excise tax that has not been repaid cukainya in the factory or Storage can be issued or transferred to the factories, storage areas or other place without Customs Documents are protected. (2) the expenditure or transfer of goods subject to excise tax as referred to in paragraph (1) mandatory notified in writing to the head of the office overseeing the factory or storage areas in the period of the longest on the sixth working day after the day of the commencement of the expenses or removal of goods subject to excise tax.

2009, no. 530 8 article 7 (1) of the Customs and Excise Officials can monitor directly against income and expenditure of goods subject to excise tax, in terms of: a. the income and expenses of goods subject to excise tax in the form of ethyl alcohol to or from the factory or Storage; b. income and expenditure of goods subject to excise tax in the form of drinks containing ethyl alcohol with any rate to or from the Factory production of drinks containing ethyl alkoholnya in a year exceeds 50,000 (fifty thousand) a litre; and/or c. There were allegations that the Businessman or entrepreneur Factory storage area will or has committed irregularities against the legislation in the field of customs. (2) the supervision against income and expenditure of goods subject to excise tax referred to in subsection (1) is carried out on the orders of the head of the office overseeing the factory or storage. (3) in terms of income or expenditure of the goods subject to excises are conducted under the supervision of officials of customs and Excise, which became the basis for the registered in the account book of goods subject to excise tax are found by Customs and excise officials concerned. CHAPTER IV EXCISE TAXABLE GOODS TRANSHIPMENT article 8 (1) the excise taxable goods Transport has not yet been repaid cukainya, both have been packed in packing for retail sale or in bulk or packed in a State of packing is not for retail sales, mandatory Documents protected with the tax. (2) exempt from Customs Documents protected with the obligations referred to in subsection (1), which haulage against taxable tax form: 2009, no. 530 9 a. tobacco slices are made from tobacco crops in Indonesia that are not packaged for retail sale or packaged for retail sale packaging materials with traditional common use, when in its manufacture is not mixed or combined with tobacco originating from overseas or other materials commonly used in the manufacture of tobacco results and/or on the packaging or not labelled irisnya tobacco trademarks, etiquette, or similar; and b. the drinks containing ethyl alcohol brewing or distillation results made by the people in Indonesia are simple, purely for livelihood and not packaged for retail sales. Article 9 (1) the excise taxable goods Freight paid for cukainya, from one place to another in the free circulation, which consists of: a. the ethyl alcohol in amounts of more than 6 (six) a litre; or b. the drinks containing ethyl alcohol with more than 5% (five per cent) in the number of more than 6 (six) a liter, the obligatory Customs documents are protected. (2) the excise taxable goods Transport as referred to in paragraph (1) obligatory reported to the head of the Office that oversees dealer or retail sales each month for a period of not longer than on the tenth day of the following month by using the report form the transport of ethyl alcohol/drinks containing ethyl alcohol which has already repaid cukainya in free circulation. Article 10 Customs Document form a document notice excise taxable goods mutations used to protect income or expenditure of goods subject to excise tax as stipulated in article 5 paragraph (2), applies as well as document protectors for haulage taxable tax referred to in article 8 paragraph (1).

2009, no. 530 10 article 11 (1) Excise taxable goods Transport must be completed within the period stipulated in the documents of the tax in question. (2) in case there are barriers that cause excise taxable goods transport is not completed within the time period as set out in the Customs Documents are concerned, the employers concerned can ask for an extension of the time period to head the Office that oversees the region where goods subject to excise is located, before the expiry of the time period specified. Article 12 (1) form for record preparations referred to in article 4 paragraph (1) letter a is made according the example format as set out in Annex I of the regulation of the Minister of finance. (2) the form for reports of use/excise taxable supplies referred to in article 4 paragraph (2) Letter c and article 4 paragraph (2) Letter c is made according the example format as set out in annex II to this regulation of the Finance Minister. (3) the form for notification of a mutation of the goods subject to excise tax as stipulated in article 5 clause (2) created a duplicate (5) five match sample formats as defined in Annex III of the regulation of the Minister of finance. (4) the form for Tax Documents referred to in article 9 paragraph (1) is made according the example format as set out in Annex IV of the regulation of the Minister of finance. (5) the form to report excise taxable goods transportation as mentioned in article 9 paragraph (2) made to an example of the format as set out in Annex V of the regulation of the Minister of finance.

2009, no. 530 11 (6) of Annex I, annex II, annex III, Appendix IV and Appendix V regulation of the Minister of finance is part of which is inseparable from the regulation of the Minister of finance. Chapter V TRANSITIONAL PROVISIONS Article 13 with the enactment of the regulation of the Minister of finance is, against hoarding, income, expenses, and tax the taxable goods transport is already running before the regulation of the Minister of finance is applicable, completed in accordance with that set forth in the decision of the Minister of finance Number 247/KMK. 05/1996 about Hoarding, Income, expenses, Transportation, and trade in goods subject to excise tax. CHAPTER VI CLOSING Provisions Article 14 of the Ordinance on hoarding, income, spending, and haulage taxable taxes is set by regulation the Director General. Article 15 of the regulation of the Minister of finance at the time this happened, the decision of the Minister of finance Number 247/KMK. 05/1996 about Hoarding, Income, expenses, Transportation, and trade in goods subject to Excise, all about hoarding, income, expenses, and tax, taxable goods transportation revoked and declared inapplicable. Article 16 of the financial regulation of the Minister began to apply: 1. Since 1 January 2010, to ethyl alcohol and beverages containing ethyl alcohol; and 2. Since March 1, 2010, for the results of tobacco.

2009, no. 530 12 so that everyone knows it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on December 23, 2009 INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on December 23, 2009 the MINISTER of LAW and HUMAN RIGHT PATRIALIS AKBAR of INDONESIA 2009, no. 530 13 C with TA TA N S ED IT A N B A R A N G K EN A C U K A I SE BA G A I B A H A N B A n K U A U TA B A H A N O P EN LO N G P R O D U K SI B A R A N G K EN A C U K A I L A N O C IN SC K-7 N am a Pe ru s ha an: (1) ... N PP BK C: (2) ... À la m at P er us ah aa n: (3) ... N P PW: (4) ... Je ni s B K C se ba ga i b ah an ak u/b pe no lo ng: (5) ... H al am an: ... (6 )… . D ok um en D at a Pr od uk si o N ga l U ng Ta ra he n K eg he ta n n T an om or gg al Sa tu an Ju m la h D eb et K re di t Sa ld o Je ni s BK C A u l kt Ju m la h K on ve rs i (P em ak ai an X K on ve rs i) Se LIS ih 1 2 3 4 5 6 7 8 9 10 11 12 = (8 x K on ve rs i) 13 = (12-1 1) (7) ... (8 )… (9 )… (1-0) ... (1 1) ... (1 2) ... (1 3) ... (1 4) ... (1 5) ... (1 6) ... (1 7) ... (1 8) ... (1 9) ... LA M PI RA N I PE RA TU R A N M EN TE R I K A N EU G A N N O M O R TE N TA N G P EN BU IM N A N, P EM A SU K A N, PE N G U A R A N EL, D P A N G A N EN G K U N TA BA RA N G K TR A C U K A I


2009, no. 530 14 ORDINANCES CHARGING EXCISE TAXABLE GOODS INVENTORY RECORDS AS RAW MATERIAL or PRODUCTION of GOODS SUBJECT to EXCISE HELPER the OTHER number (1): filled in the company name. Number (2): Principal Employers Number Filled Goods subject to excise tax (NPPBKC). Number (3): Filled company address. Number (4): Tax Payer Number Filled (NPWP). The number (5): the BKC type Filled are used as raw materials/helper. Number (6): filled out the page number. Number (7): ordinal number filled in. Number (8): Stuffed date activities. Number (9): filled out the description of activities, such as income or expenditure (10): documents of incorporation number or Filled roll. The number (11): Stuffed date document income or expenses. The number (12): Filled units, e.g. in liters. Number (13): the number of submissions to the warehouse Filled number (14): Filled the amount accumulated to a production number (15): Filled balance (starting balance plus income minus spending) numbers (16): Filled type stuff So that is the BKC number (17): the actual number of Filled the results of production. Number (18): Filled the number of finished goods that are produced on the basis of conversion (multiplication results column 8 raw material expenses by conversion) number (19): the difference between the amount Charged number of conversions and the number of actual INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, 2009, no. 530 15 LA PO R A N P U N G EN G A A N D HE S.E./P ER A N B A R A N G K EN A C U K A I D EN G A N F A SI LI TA TI S D A K U N G IP D U T C U K A I LA C K-1 N am a Pe ru s ha an: (1) ... N PP BK C: (2) ... À la m at P er us ah aa n: (3) ... N P PW: (4) ... Je ni s BK C s eb ag ah ai b an b ak u/pe no lo ng: (5) ... La po ra n Bu la n: (6)................... H USA il Pr od uk si B K C h la m Ju BK C y an g in gu na ka n N o. U r u s t m Ju Je ni la h Sa tu an Sa ld o A w al Pe m USA uk an Pe ak m an Sa ai o ld A kh ir K et er an ga n 1 2 3 4 5 6 7 8 (5 + 6-7) 9 (7) ... (8 )… (9 )… (1-0) ... (1 1) ... (1 2) ... (1 3) ... (1 4) ... (1 5) ... D ib ua t di (1 6) … … … … … … … … … … … … … … .. PA da T an gg al (1 7)...................................... PE ng us ah a Pa br ik (... ... ... (1 8) … … … … ..) LA M PI R A N II PE RA TU RA N M EN TE R I K A N EU G A N N O M O R TE N TA N G PE N IM BU N A N, PE M A SU K A N, PE N G EL U A R A N, A N D PE N G A N G K U N TA BA RA N G K TR A C K U A I 2009, no. 530 16 ORDINANCES CHARGING USAGE REPORTS/INVENTORY ITEMS SUBJECT to TAX with NO ADMISSION TAX number (1): filled in the company name. Number (2): Principal Employers Number Filled Goods subject to excise tax (NPPBKC). Number (3): Filled company address. Number (4): Tax Payer Number Filled (NPWP) company. The number (5): the BKC type Filled are used as raw materials/helper. Number (6): Filled months of use/supply of BKC. Number (7): ordinal number filled in. Number (8): results of the BKC productions type Filled. Number (9): the number of the production results of the BKC Filled. Number (10): results of the BKC productions units Filled. The number (11): Filled BKC starting balance used. The number (12): income amounts to BKC Filled the warehouse. Number (13): the number of Filled BKC usage to other BKC productions. The number (14): Filled the final balance (starting balance plus income minus consumption). Number (15): other information filled in. Number (16): City/County Filled the place of manufacture of the report. Number (17): Filled the creation date of the report. Number (18): Filled signature and full name of the Chairman of the company. INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, 2009, no. 530 17 APPENDIX III REGULATION of the MINISTER of FINANCE Safety NUMBER 235/FMD. 04/2009 ABOUT HOARDING, INCOME, spending, and HAULAGE TAXABLE TAX 2009, no. 530 18 2009, no. 530 19 2009, no. 530 20 ORDINANCES CHARGING EXCISE TAXABLE GOODS MUTATION NOTIFICATIONS (CK-1) number (1): filled in the name of the Office. Number (2): Filled the Office code. Number (3): filled out the page number. Number (4) filing of notice number Filled: mutation of goods subject to Customs (CK-5). The number (5): Stuffed date of filing notice of a mutation of the goods subject to excises (CK-5). Number (6): mutation notice registration number Filled goods subject to Customs (CK-5). Number (7): registration date Filled notices the mutations of the goods subject to excises (CK-5). Number (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. Number (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. Number (10): the tax status of the numbers filled in; number 1 if not repaid or the number 2 when it's paid off. The number (11): Filled a number of types of notification; example: for notification of goods subject to excise tax not withheld for the purpose of export is filled with the number 2.1. The number (12): Filled NPWP home/suppliers. Number (13): Filled NPPBKC home/suppliers. The number (14): filled in name and address of the place of origin/suppliers. Number (15): the name of the Office that oversaw Filled the place of origin/suppliers. Number (16): Filled the Office oversees the code of place of origin/suppliers. Number (17): a letter or invoice number Filled the street. Number (18): a letter or invoice date Filled the street. Number (19): Filled number skep facilities (if any). Number (20): Stuffed date skep facilities (if any). The number (21): carriage way number Filled; number 1 if by land, two if by sea, or number 3 in by air. Number (22): the amount and type of Filled packaging. The number (23): Populated place identification numbers/user (NPP/TAX ID/Passport/ID CARD/other). Number (24): Filled NPPBKC destination/users (in terms of the place of destination/user has the NPPBKC). Number (25): filled in name and address of the destination user. Number (26): filled in the name of the Office that oversees the destination/user. Number (27): Filled the Office oversees the code place/user.

2009, no. 530 21 number (28): filled in the name of the country of destination. Number (29): Filled country code destination. Number (30): Filled the last spot identity hoarding (NPPBKC/PGR/NPPWP). Number (31): name and address of the place filled up hoarding (NPPBKC/PGR/NPPWP). Number (32): the name of the Office that oversees the Filled places of hoarding. Number (33): Filled Office which oversees code place of hoarding. Number (34): Filled the port of unloading. Number (35): filled in the name of the Office that oversaw the port of unloading. Number (36): Office which oversees code Filled the port of unloading. Number (37): the last stopover port Filled. Number (38): Filled Office name who oversaw the last stopover port. Number (39): Filled Office which oversees the port code layover last. Number (40): ordinal number filled in the description of the goods. Number (41): Filled details amount, type, brand and number kolli. Number (42): Filled description of the type of goods in full. Number (43): number and type of units Filled goods. Number (44): Filled HJE/HJP in rupiah. Number (45): filled in customs. Number (46): the amount of the tax Charged in rupiah. Number (47): Filled the number of foreign exchange in U.s. dollars. Number (48): Filled description/other information. Number (49): name and address of the Notifier is filled. The number (50): Filled notifier identification numbers. Number (51): Filled the place, date, signature, and the full name of the notifier/entrepreneurs. Number (52): Filled number place of payment; number 1 for a foreign exchange Bank, the number 2 for the Office, or at no. 3 for the post office. Number (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. Number (54): Filled number proof of payment (for cash) number, or collateral to the collateral. The number (55): Stuffed date proof of payment (for cash), or the date the guarantee for guarantee. Number (56): Filled code acceptance. Number (57): Filled signature and full name of the recipient's officials. Number (58): stamp name and Filled the Office of receiver. Number (59): Filled transport tool estimates arrive at the destination on the 4th day ... after the date completed discharge of BKC.


2009, no. 530 22 number (60): Filled number excise taxable goods account book. Number (61): Filled a number of books of account credit. Number (62): Populated place, date, signature, full name and customs and excise officials. Number (63): Filled NIP officials of customs and Excise. Number (64): Filled record inspection results/sealing the BKC will be issued. Number (65): type and number of stuffed seal. Number (66): Populated place, date, signature, full name and entrepreneurs/customs and excise officials. Number (67): Filled NIP officials of customs and Excise (if the signature at (66) was a customs and Excise officer). Number (68): Filled a record result expenses from the place of origin. Number (69): Filled of the type of transport. Number (70): Filled police number/voyage/flight. Number (71): Populated place, date, signature, full name and entrepreneurs/customs and excise officials. Number (72): Filled NIP officials of customs and Excise (if that signature in (71) was the official customs and Excise). Number (73): Filled record inspection results inflowing BKC in destination/hoarding. Number (74): Populated place, date, signature, full name and entrepreneurs/customs and excise officials. Number (75): Filled NIP officials of customs and Excise (if that signature in (74) was a customs and Excise officer). Number (76): Filled a record inspection results before loading (specifically for the purpose of export). Number (77): the export document number filled in. Number (78): the export document date filled in. Number (79): Populated place, date, signature, full name and entrepreneurs/customs and excise officials. Number (80): Filled NIP officials of customs and Excise (if that signature in (79) is an official of the Customs and Excise). Number (81): Filled a record the inspection results in the last stopover port (specifically for the purpose of export). Number (82): Populated place, date, signature, full name and entrepreneurs/customs and excise officials. Number (83): Filled NIP officials of customs and Excise (if that signature in (82) is the official customs and Excise). Number (84): the Office of the Treasurer's notes Filled oversees the destination/port of unloading. Number (85): Filled a number of books of account. Number (86): Book of numbers filled in supervision. Number (87): Filled number and date of the cover letter. Number (88): Filled number and date of the 2009 event news, no. 530 23 destruction/return processing. Number (89): Populated place, date, signature, full name and customs and excise officials. Number (90): Filled NIP officials of customs and Excise. Number (91): Filled Office name. Number (92): Filled the Office code. Number (93): filled out the page number. Number (94): filing a notice number Filled a mutation of goods subject to Customs (CK-5). Number (95): Filled filing date notice of the mutation of the goods subject to excises (CK-5). Number (96): mutation notice registration number Filled goods subject to Customs (CK-5). Number (97): notification of registration date Filled mutation of goods subject to Customs (CK-5). Number (98): ordinal number filled in the description of the goods. Number (99 filled in the details of the amount, type, brand and number kolli. Number (100): Filled description of goods in full. Number (101): number and type of units Filled goods. Number (102): Filled HJE/HJP in rupiah. Number (103): filled in customs. Number (104): the amount of the tax Charged in rupiah. Numbers (105): Filled the number of foreign exchange in U.s. dollars. Number (106): Filled description/other information. Number (107): Populated place, date, signature, full name and an entrepreneur. Note: the Sheet to protect the BKC Lembat 2nd to 3rd Sheet Treasurer for entrepreneurs/attachment PIB/archive 4-sheet to TPB for the destination/receiver businesspeople BKC (if any) of the 5th Sheet to the Treasurer of the purpose (if any) of the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, 2009, no. 530 24 HAULING PROTECTANT ETHYL ALCOHOL/DRINKS CONTAINING ETHYL ALCOHOL which HAS ALREADY REPAID CUKAINYA in FREE CIRCULATION Office Number : Type of goods subject to excise tax: 1. Ethyl alcohol 2. Drinks Containing ethyl alcohol Code Office: (5) the PLACE of ORIGIN/supplier: 2. TAX ID 4. Name, address 5. Name, Office of DESTINATION Code/User Identity: 9.10. Name, address 11. Name, Office Code 6. Invoice number/letter Path *) 12. 13 Transport tool. No. Police/Voy./Flight (2):................................................... (1) : …………………………… (9) : ……………………… (10) (11) : …………………………………… (16) : ………………………………… (17) : ………………………… (12):............................... (20): NPPBKC/TAX ID/Passport/Other ID/Entrepreneurs (.................. (28) ... ... ... ... ... ...) Place, Date:................................. (7) 7. The Date Of The Invoice/Letter Path *): ... ... ... ... ... ... ... ... ... ... ... .... (13) date: NPPBKC: 3.................................. (8) : …………………………………… (15) *) Choke is unnecessary:................................ (19) 1. Status: 1. the Dealer 2. Entrepreneur TPE (6) (3) (4) 8. Status: 1. the Dealer 2. Entrepreneur TPE (14) 3. Individuals (18) 14. No. Order 15. Details of the amount, the type of Brand & Number Koli. The description of goods in full. The number of units of the Goods & 18. The retail selling price (USD) I hereby declared responsible for the truth of the matter – it disclosed in this document. Description of CK-6 a. Data Transport Item Description B. C. PEMBERITAHUPengangkutan to the purpose of the mandatory completed within the period of not later than on the tenth day.................. (27) after the date the document was created (21) (22) (23) (24) (25) (26) ANNEX IV of the REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 235/FMD. 04/2009 ABOUT HOARDING, INCOME, spending, and HAULAGE TAXABLE TAX 2009, no. 530 25 ORDINANCE CHARGING PROTECTOR TRANSPORT of ETHYL ALCOHOL/DRINKS CONTAINING ETHYL ALCOHOL which HAS ALREADY REPAID CUKAINYA in FREE CIRCULATION number (1): filled in the name of the Office. Number (2): Filled the Office code. Number (3): Filled protective transportation number (CK-6). Number (4): Stuffed date protective transport (CK-6). The number (5): Filled the number of goods subject to excise tax are transported. Number (6): Filled the place of origin/status of suppliers; for retailer filled the number 1 place for entrepreneurs or retail sales (TPE) filled the number 2. Number (7): Filled TIN. Number (8): Filled NPPBKC. Number (9): filled in name and address of the place of origin/suppliers. Number (10): filled in the name of the Office that oversees the home/suppliers. The number (11): Filled the Office oversees the code of place of origin/suppliers. The number (12): invoice number/letter Filled the street. Number (13): a letter or invoice date Filled the street. The number (14): Filled destination status/user; for retailer filled the number 1, to businessman TPE filled number 2, or for individual filled number 3. Number (15): Filled place identification numbers/user (may be NPPBKC number, TAX ID, passport, ID card, or other). Number (16): filled in name and address of the destination user. Number (17): the name of the Office that oversees Filled destination/user. Number (18): Filled the Office oversees the code place/user. Number (19): Filled of the type of transport. Number (20): Filled police number/number of voyage/flight number of transport tools. The number (21): sequential number filled in. Number (22): the number of details, the kind Filled the brand and number kolli. The number (23): Filled description of the type of goods in full. Number (24): the number of Filled and unit of goods. Number (25): the retail price Charged in rupiah. Number (26): other information that needs to be Filled. Number (27): Filled transport tool estimates arrived at the destination. Number (28): Filled the place, date, signature, full name and place of origin of employers/suppliers. INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, 2009, no. 530 26 LA PO R a P A N G A N EN G K U N TA ET IL A LK O H O L/M IN U M A N M EN G A N D U N G E TI L A H O L O LK O N G S U D A H D IL U N A TION C U K A P I D O IN ER ED A R A N B A S EB N am a Pe ru s ha an: (1) ... N PP BK C: (2) ... À la m at P er us ah aa n: (3) ... N P PW: (4) ... La po ra n Bu la n: (5)................... D ok um en P en ga ng ku ta Te m pa n t u a n T uj à la m at N o. U r u t N om or Ta l ga Je ni ng s B g ar an Ju m la h Ba ra ng Sa tu an N am a Pe ny al ur/T/P PE er or an ga n N PP BK C/K TP (6) ... (7 )… (8 )… (9 )… (1-0) ... (1 1) ... (1 2) ... (1 3) ... (1 4) ... D ua t in the ib (1 5).......................... PA da T an gg al (1 6).................. Pe ng us ah a (… … … … … (1 7) … … … … … … … ..) LA M PI RA N V PE RA TU RA N M EN TE RI K EU A N G A N N O M O R TE N TA N G P EN BU IM N A N, PE M A SU K A N, PE N G U A R A N EL, D P A N G A N EN G K U N TA BA RA N G K TR A C U K A I


2009, no. 547 27 ORDINANCES REPORT CHARGING CARRIAGE of EA/MMEA ALREADY REPAID CUKAINYA in FREE CIRCULATION number (1): filled in the company name. Number (2): Principal Employers Number Filled Goods subject to excise tax (NPPBKC). Number (3): Filled company address. Number (4): Filled TIN. The number (5): Filled months of use/supply of BKC. Number (6): ordinal number filled in. Number (7): the protective transport document number Filled (CK-5). Number (8): Filled date document protector transport (CK-5). Number (9): the BKC type Filled by them. Number (10): the number of Filled BKC transported. The number (11): filled in the unit of the BKC transported. The number (12): name contracting Filled/TPE/individuals of the intended recipients. Number (13): NPPBKC or ID Number is filled dealer/TPE/individuals of the intended recipients. The number (14): the address is filled dealer/TPE/individuals of the intended recipients. Number (15): City/County Filled the place of manufacture of the report. Number (16): Filled the creation date of the report. Number (17): Filled signature and full name of the company leader of the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI,