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Government Regulation Number 23 In 1996

Original Language Title: Peraturan Pemerintah Nomor 23 Tahun 1996

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SHEET COUNTRY
REPUBLIC OF INDONESIA
No. 38, 1996 (Explanation in Additional State Sheet of the Republic of Indonesia Number 3628)

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 23, 1996
ABOUT
THE ACTION IN THE EXCISE FIELD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

.,, weighed: a. that in the Law Number 11 of 1995 concerning Excise, regulated provisions regarding the authority of the Customs Officer and Excise;
., b. that to carry out the provisions as referred to in the letter a, it is necessary to govern the exercise of the authority of the Customs and Excise Officer in conducting a crackdown in the field of excise with Government Regulation;

.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
., 2. Law Number 11 of 1995 on Excise (State Sheet 1995 Number 75, Additional Gazette Number 3613);

DECIDED:

.,, Setting: A GOVERNMENT REGULATION ON THE OPPRESSORS IN THE EXCISE FIELD.

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. A factory is a specific place including buildings, pages and fields that are part of it, which is used to produce either the Excise Goods and/or to pack the Excise Goods in packs for retail sales.
., 3. A repository is a place, building, and/or field that is not part of the Factory, which is used to store the property of the indebted ethyl alcohol that is still in excise debt with the purpose of being channeled, sold, or exported.
., 4. The Retail Sales Place is the place to retail the retail goods of the Excise to the end consumer.
. .5. An action is an act of termination, examination, affirmation and/or sealing by the Customs and Excise Officer in the course of the Act.
., 6. A termination is an action by the Customs and Excise Officer to stop the carrier and/or the carrier for the benefit of the inspection of the Goods it carries.
., 7. The examination is an act by the Customs and Excise Officials that includes:
., a., a. examination of the means of the Excise Goods carrier;
., b. Examination of the buildings and/or other places in which there are any Excise Goods.
c. examination of bookkeeping, for the purposes of auditing in the excise field.
., 8. Affirmation is an act committed by the Customs Officer and Excise against:
.,
., a., a. Excise Items, which are delays in spending, loading, and their hubris; and
., b. The means of the utility carriers, which are the prevention of departure for transport, except for the common transport.
., 9. The sealing is an act by the Customs and Excise Officials to lock, seal and/or paste the necessary security marks for the security of the excise.
., 10. A carrier is a device used to transport goods and/or people, including ground, water, or air transport.
., 11. A carrier is any person who runs the means of a carrier on which there is a Customs Service.

Section 2
.,, (1) To guarantee the rights of the State and to comply with the provisions of the Act, the Customs and Excise Officials have the authority to conduct a crackdown in the Customs field as an attempt to locate and locate an event that is alleged to be a violation. The law.
(2) The review as referred to in paragraph (1), includes:
., a., a. Termination and inspection of the transport means;
., b. Checks on Excise Goods, buildings or other places related to the Goods of the Excise, or bookkeeping;
C. Affirmation of the Goods of the Excise and/or the means of the carrier; and/or
D. Sealing, locking, and/or safety sign-binding is required.

BAB II
TERMINATION

Section 3
Customs officials are authorized to stop the transport means selectively based on information of any of the Excise Goods allegedly not or did not meet the obligations set out in the Act.

Section 4
.,, (1) At the order or request of the Customs and Excise Officer carrying out the termination, the carrier is obliged to stop his vehicle.
., (2) Customs and Excise officials who carry out mandatory cessation actions indicate a warrant and self-identity card to the carrier.

Section 5
Termination as referred to in Article 3 is immediately followed by the examination of the means of the carrier and the goods on which it is suspected to be the Goods of the Excise which has not or does not meet the obligations set out in the Act.

BAB III
THE CHECK

Section 6
Customs officials and the Customs Enforcement did an examination of the:
., a., a. the means of transport and goods that are above it, as a continuation of the termination act;
., b. buildings or other places, in which case there is information of the Necessary Information that may not or may not meet the obligations set out in the Act or in order to perform routine tasks based on the undraulate Act;
., c. bookkeeping, in the case of any information of any of the Excise Goods that may not or may not comply with the obligations set out in the Act or in order to perform routine tasks under the Act.

Section 7
Against the means of transport that are sealed by other law enforcement or postal service, there is no examination as referred to in Article 6 of the letter (a).

Section 8
The inspection of the transport means as referred to in Article 6 of the letter (a), is immediately followed by action:
., a., a. An affirmation of the transport and any of the porters is found in the presence of the transgressors, and to the carrier is given a clear proof of the termination, inspection and confirmation.
., b. Allow the carrier and the carrier to continue the journey, if there is no breach of the service.

Section 9
The building inspection as referred to in Article 6 of the letter b, includes an examination of:
., a., a. Factories, Storage, Storage, Storage, Storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, storage, and
., b. Buildings or other places that are directly or indirectly related to buildings or places as referred to in the letter a; and
., c. Retail Sales or other places that are not dwellings, in which there are Excise Goods.

Section 10
The building inspection as referred to in Article 6 of the letter b, is immediately followed by action:
., a., a. The sealing of a building or a property has been found in the case of a breach, and to the businessman or owne, in terms of the This is the Agency for Debt and State Auction (BUPLN).

Section 16
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the Sealing conducted by Customs and Excise Officials is a preventative measure to secure sealing objects to remain in the conditions as originally before the sealing was carried out. In practice, in addition to safeguarding against such objects as a continuation of the process of vetting and affirmation due to breach of the Act, this sealing action is also carried out. by Customs and Excise Officials in order to carry out regular tasks in the security/surveillance in the excise field, for example:
The sealing of the space room/property of the excise goods that has not yet been paid off.
The top-of-the-service storage should be no longer available and it is not possible that the Customs and Excise employees are continuously supervising the premises.
The sealing and/or means of transport carrying the Payable Goods has not been paid from the plant to the temporary stockpile (TPS) in order to export, from the plant to another factory, from the factory to the premises. Storage and so on.

Section 17
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Article 18
.,, pretty clear.

Section 19
.,, pretty clear.

Section 20
.,, pretty clear.

Section 21
.,, Verse (1)
.,, the letter a
.,, pretty clear
Letter b
.,, these Terms grant the authority to the Customs and Excise Officials to conduct action on a violation of provisions in the Act.
Without the authority granted, it is feared that the perpetrator and the evidence of the breach will run before the Customs and Excise officials obtain a prescribed warrant as referred to in Article 2.
Verse (2)
.,, pretty clear

Article 22
.,, an oppressive evidence letter is intended to provide legal certainty to the authorities affected by the oppressor and to the Customs and Excise officials.

Section 23
.,, pretty clear.

Section 24
.,, pretty clear.

Section 25
.,, pretty clear.
nistrative duties in the excise field.
.,, on the basis of those above, then in the Regulation of this Government the authority of the Customs and Excise Officials to carry out the detonation of the Goods of the Goods is set out in order more clearly, in order to be made a guideline so that it can be achieved. The optimal power and the optimal outcome in accordance with the demands of the sense of justice, of providing legal certainty, further ensuring the interests of the public and creating a climate of effort that can further support the national development rate and be able to prevent it. An act of authority from the Customs and Excise officials.

SECTION BY SECTION

Section 1
.,, pretty clear.

Section 2
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Section 3
., considering the termination action may result in a delay in the transport of the Excise Goods as well as inflict loss for the related parties, then the authority of the Customs and Excise Officials to do a halt is restricted and performed selectively only against the Collected Goods that is based on information is alleged to have not met the administration requirements required by the Act.

Section 4
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Section 5
.,, pretty clear.

Section 6
.,, the letter a
.,, pretty clear
Letter b
.,, pretty clear
Letter c
.,, the bookkeeping referred to in this section is the bookkeeping required by the Act as well as corporate bookkeeping in accordance with applicable financial accounting standards.

Article 7
., referred to other law enforcement officers are law enforcement from agencies outside the Directorate General of Customs and Excise, like from the Police and the Prosecutor.

Article 8
.,, pretty clear.

Article 9
.,, the inspection of the building as referred to in this section includes checks on the machinery, equipment, and the Excise Goods that are in it.
Letter a
.,, in question, the other places in this letter are the places or rooms used by people or legal entities that get the facilities to store the goods.
Letter b
., in the principles of books, records, documents, and the unpaid Customs Goods must be in the places that meet the requirements specified by the Minister, for the security of the pack.
In the case of books, records, documents, and/or the Goods of the Customs which are supposed to be stored in places as indicated on the letter a it turns out at the time the check is stored or there are conjects stored in the places connected directly or indirectly with her, whether a building or a residence, then the Customs and Customs Enforcement is authorized to examine it as a continuation of the building inspection process as referred to in a letter a.
Letter c
.,, the provisions of this paragraph in the framework of the Customs and Excise Officials are in the administration sphere.
If any information or suspicion is strongly a violation of the Act's violation of the Act has been or is ongoing in a residence, then to conduct an examination of the residence no longer the authority of the Bea's officials. Excise, but rather the authority of the Civil Office Investigators, is referred to in Article 63 of the Act.

Article 10
.,, pretty clear.

Article 11
.,, pretty clear.

Article 12
.,, pretty clear.

Article 13
.,, the Enforcer as referred to in this section is not performed against the means of public transport.
Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear
Verse (4)
.,, the letter a
.,, the imposition of excise and/or administrative sanction of the fine as referred to in this letter is the designation done by the Director General of the Customs and Excise officials or the officials of his appointment.
Letter b
.,, the Surrender to the Investigator was intended to have the case be processed further to his proof for the purpose of prosecution to the Court. The investigator is the Civil Service Investigators General of the Directorate General of Customs and Excise.

Section 14
.,, pretty clear.

Article 15
.,, the letter a
., considering the Goods of Excise are items that need to be watched and restricted to their contributions, then to the Customs Goods as intended in this letter need to be annihilated.
Letter b
., given the final objective of the affirmation is the Goods of the Excise, then it should be the means that the transport is returned to the concerned.
Letter c
.,, the excise levy and indebted administration fine is a state receivance, therefore if the top of the debt is not repaid by the concerned, then the settlement is passed on to the authorities in charge of it