SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 40, 1996 | (Explanation in Additional Sheet State Republic Indonesia Number 3640) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 25, 1996
ABOUT
THE BUSINESSMAN ' S PERMIT FOR EXCISE GOODS
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,, In a draw: that under Section 14 paragraph (8) of the Law No. 11 of 1995 on Excise, the provisions regarding the granting and revocation of the Necessary Employers ' Employers Permit need to be further regulated by the Government Regulation;
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
., 2. Law Number 11 of 1995 concerning Excise (State Sheet 1995 Number 76, Additional Gazette Number 3613);
DECIDED:
.,, SET: GOVERNMENT REGULATIONS ON THE PERMISSION OF THE EMPLOYERS OF EXCISE GOODS.
BAB I
UMUM PROVISIONS
Section 1
In this Government Regulation referred to by:
1. The Act is the Law Number 11 of 1995 on Excise.
., 2. An Excise is a legal entity or private person who is working on a Factory or a repository or place of retail sales of ethyl alcohol and a beverage containing the Etil of Alcohol or importing Excise Goods that soften the food. By the way of the excise tape.
., 3. A factory is a particular place including buildings, pages, and fields that are part thereof, which is used to produce either the Excise Goods and/or to pack the Excise Goods in packs for retail sales.
., 4. A storage place is a place, building, and/or field that is not part of the Factory, which is used to store the Customs Goods in which an alcohol is still in debt with the goal of being channeled, sold or exported;
5. The Minister is Finance Minister.
Section 2
(1) The taxpayer of the Excise Goods is required to have the permission of the Minister.
.,, (2) Liability as referred to in paragraph (1) does not apply to the Excise maker as referred to in Section 8 of the paragraph (1) of the Act and the Retail Retail Ethyl of alcohol that its sales average is not more than 1,000 (1,000) litres per month.
Section 3
(1) The permission as referred to in Article 2 includes:
., a., a. Factory Effort Permission;
B. Storage Place Business Permission;
., c. Business Permit For Retail Sales Of Ethyl Alcohol and Drink Alcohol Consumption; or
D. Excise For Importers.
.,, (2) The permission as referred to in paragraph (1) does not reduce the permissions required by the Department or any other instance.
BAB II
PERMISSION GRANT
Section 4
The effort permit as referred to in Article 3 is provided to:
a. a legal entity or a private person based in Indonesia; or
., b. a legal entity or private person who is legally representative of a legal entity or private person based outside of Indonesia.
Section 5
.,, (1) To obtain a business permit as referred to in Section 3, the applicant submits an application in writing to the Minister by attaching it:
., a., a. News Event news and images/building images/building sites;
., b. A copy or photo of a copy of the mail or permission of the relevant agency according to the provisions of the applicable negotiations regulations that are authorized by the authorized official;
., c. Statements not to sell beverages contain ethyl alcohol to those under 21 (twenty-one) years of age, specifically for the application of Retail Drinks ' s Permit Permits To Contain Ethyl Alcohol.
.,, (2) The location/building/place of the undertaking as referred to in paragraph (1) the letter a must meet the provisions:
., a., a. For Factory:
.,
., 1. are prohibited from directly related to any other Factory or Storage Venue;
., 2. are prohibited from directly related to the residence or the Retail Retailer Of Excise Goods;
3. Must border directly with the public road.
B. For The Storage Place:
.,
., 1. are prohibited from directly related to the Factory or any other Storage Site;
., 2. are prohibited from directly related to the residence or the Retail Retailer Of Excise Goods;
3. Must border directly with the common road.
., c. For the place of the importer of the excise goods which soften the pinch by means of excise excise:
.,
., 1. is prohibited from directly related to the Factory, Repository or the Retail Store of Excise Goods;
2. Must border directly with the public road.
D. For The Retail Sales Place The Beverage Contains Ethyl Alcohol:
., 1. banned adjacent to common worship places, schools or hospitals;
2. No direct contact with the Factory or the Storage Place;
3. Must border directly with the public road.
Section 6
.,, (1) the Minister gives the decision of either accepting or rejecting the request as referred to in Article 5 of the paragraph (1) in the most prolonged period of 60 (sixty) days since the request was received in full and correct.
.,, (2) If in the term of 60 (sixty) the day the Minister does not give a decision, the request in question is deemed to be rejected.
(3) In the event of an accepted request, it is issued an Attempted Permit.
(4) In terms of the request denied, issued the Letter of Rejection to the applicant.
Section 7
.,, (1) Factory Business Permit, Storage Repository Clearance, Excise Importers and Retail Ethyl Alcohol Sales Permit, apply as long as the Excise Goods Employers are still running its efforts.
.,, (2) Beverage Sales Premises Permit containing Etil Alcohol applies for a period of five years, and may be extended.
BAB III
PERMISSION REVOCATION
Section 8
(1) The permission as referred to in Section 3 may be revoked in the event:
., a., a. the request of the permit holder in question;
B. do not perform activities for one year;
.,, c. the licensing requirements as referred to in section 5 of the paragraph (1) and paragraph (2) are no longer filled;
., d. The permit holder shall no longer be legally representative of the legal entity or persons outside of Indonesia;
e. permission holder specified pailit;
., f. no longer fulfilled the terms referred to in Article 14 of the paragraph (3) Act-undang;
., g. Permission is sentenced to the judgment of a judge who has the power of the law to remain in violation of the undraing of the laws;
h. The permit holder violates the provisions of Article 30.
.,, (2) The terms as referred to in paragraph (1) letter b do not apply in terms of:
., a., a. restored renovation;
., b. a natural disaster or other circumstance that lies beyond the capabilities of the Skilled Goods Manufacturer.
.,, (3) Licensee is required to report to the Chief of the Office of the Directorate General of Customs and Excise:
.,
., a., a. within 7 (7) days, prior to the event referred to in paragraph (2) the letter is performed;
., b. within 7 (7) days, as specified in the event referred to in paragraph (2) the letter b occurred.
.,, (4) The revocation of the permit as referred to in paragraph (1) is carried out by the Minister.
Section 9
.,, (1) In the event of a Factory Business License or Repository Business Permit revoked, against the Excise Goods that are still in the Factory or the Storage Site must be paid off and removed from the Factory or the Storage Site in the term Thirty (thirty) days since the receipt of the revocation decree.
.,, (2) To obtain the certainty of the amount of the Excise Goods unpaid, the Director General of the Customs and Excise is performing the breach of the Excise Goods that are still in the Factory or the Site of the Storage.
Section 10
Against the Excise Goods Employers whose work permit is revoked, it can be done depening against any remaining excise bands at its business place.
BAB IV
CLOSING PROVISIONS
Section 11
The further provisions necessary for the implementation of the provisions in this Government Regulation are governed by the Minister.
Section 12
This Government Regulation shall come into effect on the date of the promulctest.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on April 2, 1996
PRESIDENT OF THE REPUBLIC OF INDONESIA,
SUHARTO
Promulgated in Jakarta
on April 2, 1996
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA,
MOERDIONO
ADDITIONAL
STATE SHEET RI
| No. 3640 | (explanation Of State Sheet Of 1996 Number 40) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 25, 1996
ABOUT
THE DUTY OF THE BUSINESSMAN.
UMUM
., 1. Liability has the permission of the Minister of Finance for any Factory Entrepreneur, Warehouse Entrepreneur, Retail Retailer Of Retail Ethyl Alcohol and Drink Contains Alcohol and Importers as referred to in Section 14 verses (1) Act, have a purpose:
.,
., a., a. to provide judicial legitimacy to the Minister of Finance c.q. Director General of Customs and Excise in conducting oversight of Factory Employers, Employers of Storage and Importers, which conduct production, storage and circulation activities Property of the United States of the United States, in order to safeguard the rights of the state in the state of the rights of the state of the customs and the oversight of the Retail Retailer of the Retail Ethyl Alcohol and Alcoholic Beverage which has a broad negative impact on The environment and the social order, even if the goods have been taken care of. Pay off the rest of the pack.
., b. to provide a guarantee of legal certainty and certainty of attempting to the Wealthy Merchandise Businessman.
., 2. In this Government Regulation is specified a type of permit required for a legal entity or a private person in the field of the Company of the Excise Goods, which is required to require permission from the Minister of Finance:
., a., a. Factory Business Permit.
B. Storage Place Permissions.
., c. The Retail Sales Of The Retail Sales Of Ethyl Alcohol And The Drink Contains Alcohol.
D. Excise For Importers.
., the license above, each given its own based on the field of business, the type of the Excise Goods, as well as the location of the business place.
., 3. Based on reason and consideration of certain considerations, business permits may be revoked. The revocation of the permit carries consequences for the Government and to the Employers. For the Government of c.q. the Minister of Finance in this case the Director General of the Customs and Excise is a must do enureates against the materials and/or the Goods of the Excise that are in place of the business, in particular which are still in debt. For Employers is an obligation to pay off the excise on the still-debunking Goods, or move the goods to the Factory, other storage places, export or destroy it.
., 4. Permission granted by the Minister of Finance does not diminuate the permissions of other related agencies based on the scope of the duties, functions and authority in accordance with the provisions of the applicable laws of law.
SECTION BY SECTION.
Section 1
.,, pretty clear.
Section 2
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Section 3
.,, Verse (1)
.,, the scope of the task, function and authority of the Minister of Finance in relation to the Act is in the field of state rights safeguards and oversight of the production, distribution and use of the Excise Goods that can cause negative impacts. for health, environmental, and social order. Therefore, the Finance Minister's permission is limited to the security of the country's rights and the oversight of the Customs Goods.
Verse (2)
.,, pretty clear
Section 4
., in the case of the unlegal entity of the Institutional Merchandise that is not in the form of a legal entity, a permit is granted to a private person.
Section 5
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Section 6
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear
Verse (4)
.,, pretty clear
Article 7
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the five-year Term Restrictions for the Retail Sales Clearance of the Excise Goods that contains ethyl alcohol is based on the consideration that the characteristics of the Goods are easy to cause impacts. negative on health and incandation of social security so that the scrutiny of the circulation and its use need to be more stringent by restricting the clearance of such permits.
Article 8
.,, Verse (1)
.,, the letter a
.,, pretty clear
Letter b
.,
., 1. "No activities" means that the attempt to generate excise goods in the Factory is at a standstill; or for the storage place and the retail location of certain excise goods is the absence of any of the Excise Goods mutations in the system. Such locations are not available for the Cloud Service.
., 2. The term for "one year" is a period of twelve consecutive months, counting from the day after the last activities of the businessman.
Letter c
.,, pretty clear
Letter d
.,, pretty clear
Letter e
.,, pretty clear
Letter f
.,, pretty clear
The letter g
.,, pretty clear
Letter h
.,, pretty clear
Verse (2)
., considering the absence of a one-year activity can also be caused due to renovations which may be the expansion of installed capacity or repair of the hardware manufacturing equipment, or other circumstances beyond The force majeure, then the revocation of the attempt is intended not to be done, but it needs to be researched on the basis of a case per case and as long as it is met with a set of reporting requirements.
Verse (3)
.,, pretty clear
Verse (4)
.,, pretty clear
Article 9
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Article 10
.,, pretty clear.
Article 11
.,, pretty clear.
Article 12
.,, pretty clear.
