Government Regulation Number 23 In 1996

Original Language Title: Peraturan Pemerintah Nomor 23 Tahun 1996

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4ed19534e08956313231363533.html

! kc customs. The carriage. The transfer. Goods. PP 23-1996 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 38, 1996 (Additional explanation in the State Gazette of the Republic of Indonesia Number 3628) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 23 in 1996 ABOUT the PENINDAKAN in the FIELD of CUSTOMS, the PRESIDENT of the REPUBLIC of INDONESIA, Considering: a. that in Act No. 11 of 1995 about the Excise, set conditions regarding the authority of Customs Officials;
.,, b. that to implement the provisions referred to in letter a, viewed the need to regulate the exercise of the authority of the Customs and Excise Officials in doing penindakan in the field of excise tax by regulation of the Government;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of 1945;
., ,2. Act No. 11 of 1995 about customs (State Gazette Number 75 in 1995, an additional State Gazette Number 3613);
DECIDED:.,, set: GOVERNMENT REGULATION of PENINDAKAN in the FIELD of CUSTOMS.
CHAPTER I GENERAL PROVISIONS article 1 In this Regulation the definition: 1. The legislation is Act No. 11 of 1995 about the tax.
., ,2. The plant was the site of the building, including the specific page and the 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. Storage space is the place, 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.
., ,4. The place of retail sales is the place to sell in retail Goods subject to excise tax to the end consumer.
., ,5. Penindakan is an action in the form of cessation, examination, penegahan and/or sealing is done by Customs and Excise Officers in the framework of the implementation of the Act.
., ,6. Termination is an action carried out by Customs Officials to stop the carrier and/or the means to transport Goods subject to Customs examination of the interests which he carried.
., ,7. The examination is carried out by Customs and Excise Officers which include:.,, a. examination over the means to transport Goods subject to Excises;.,, b. examination over buildings and/or other places inside are Goods subject to excise tax. c. examination over the bookkeeping, for purposes of auditing in the field of customs.
., ,8. Penegahan is an action carried out by officials of the Customs and Excise against:.,,.,, a. Goods subject to excise tax, in the form of delays in spending, loading, and pengangkutannya; and, b. a means to transport Goods subject to excise tax, in the form of prevention of departures means the carrier, unless the means of public transport.
., ,9. Sealing is an action carried out by officials of the Customs and Excise for locking, sealing and/or attach the necessary safety signs in order to safeguard tax.
., .10. The means of transport is a device used for transporting goods and/or people, which include land transport tool, waters or air.
.,, 11. The carrier is any person who runs the means upon which there is a carrier of goods subject to excise tax.
Article 2, (1) to ensure the rights of the State and dipatuhinya the provisions of the Act, Customs Officials had the authority to do penindakan in the field of Customs as an effort to search for and find an event of an alleged breach of the Act. (2) Penindakan as referred to in paragraph (1), include the following:.,, a. termination and examination of the means of transport;.,, b. examination of Goods subject to Excise, or any other place relating to the Goods subject to Excise, or bookkeeping; c. Penegahan against Goods subject to excise tax and/or means of transport; and/or d., locking, Sealing and/or sticking safety alerts as needed.
CHAPTER II TERMINATION of article 3 official of the Customs and Excise authorities stop means of transport selectively based on information the existence of Goods subject to excise tax that is allegedly not yet or does not meet the obligations set forth in the Act.

Section 4.,, (1) at the order or request from customs and Excise Officers who carry out the termination, the carrier is obligated to stop their vehicles.
.,, (2) Customs and Excise Officials who carry out the termination of compulsory actions showed a warrant and identity cards to the carrier.
Article 5 Termination referred to in article 3 promptly followed by an examination of the means of transport and goods that are on it are thought to be the Goods subject to excise tax are not yet or does not meet the obligations set forth in the Act.

CHAPTER III EXAMINATION article 6 officials of the Customs and Excise authorities undertake examination of:.,, a. means of transport and goods that are in it, as a continuation of the action termination;
.,, b. building or elsewhere, in which case there is information the existence of Goods subject to excise tax that is allegedly not yet or does not meet the obligations provided for in legislation or in the framework of the implementation of routine tasks based on law;
.,, c. bookkeeping, in case there are Goods subject to Excise the presence information that allegedly have not or do not meet the obligations provided for in legislation or in the framework of the implementation of routine tasks based on the Act.
Article 7 Against means of transport that are sealed by law enforcement or other agency of the post, not performed as referred to in article 6 (a).

Article 8 examination of means of transport as referred to in article 6 (a), immediately followed by action:., penegahan, a. over the means of transport with Goods subject to excise tax that he if found infringement, and to the carrier is given a letter proof of penindakan in the form of cessation, screening and penegahan.
.,, b. permit the carrier with the following means of transport of goods subject to excise tax that exists on it to continue its journey, if not found to be infringement.
Article 9 Examination of the building referred to in the article 6 letter b, include examination of:.,, a. Mills, storage areas or other places used for storing Goods subject to excise tax that has not been repaid or gain tax exemption cukainya;
.,, b. Buildings or other places which are directly or indirectly related to buildings or places referred to in subparagraph a; and, c. the place of retail sales or other places which are not home, the inside are Goods subject to excise tax.
Article 10 Examination of the building referred to in the article 6 letter b, immediately followed by action:.,, a. sealing up buildings or goods subject to excise tax if found infringement, and to the entrepreneur or the owner of the building was given a letter of proof of penindakan in the form of inspection and sealing.
.,, b. grant of penindakan evidence in the form of examination to the entrepreneur or the owner of the building, if not found to be infringement.
Article 11 Examination of transactions referred to in the article 6 letter c for audit purposes in the field of customs, include: a. the examination of books, records, and documents that are required by the Act;.,, b. examination of bookkeeping company relating to Goods subject to excise tax; and c. Excise Taxable Goods inventory counting and tax bands.

Article 12 Examination of transactions referred to in the article 6 letter c, immediately followed by action:.,, a. sealing against buktibukti violations and issuance of letter bills, if found infringement that resulted in the tax payment obligations and/or administrative sanctions in the form of fines, and to employers or breakers granted a letter of proof of penindakan in the form of inspection and sealing.
.,, b. sealing buktibukti against violations and pelimpahan to the investigators in writing within 7 (seven) days, if found the alleged infringement is a criminal offence, and to employers or breakers granted a letter of proof of penindakan in the form of inspection and sealing.
.,, c. allotment letter proof of penindakan in the form of checks to entrepreneurs, if not found to be infringement.
CHAPTER IV PREVENTION Article 13., Penegahan, (1) is done when the results of the inspection by the Customs and Excise Officials of goods subject to excise tax and/or means of transport has not been adduced or not fulfillment of obligations set forth in the Act.
., Penegahan, (2) referred to in subsection (1), followed by the sealing action in terms of Excise Taxable Goods and/or means of transport can be sealed.
.,, (3) if the sealing is not possible, goods subject to excise tax and/or means of transport are stored under the supervision of the Directorate General of customs and Excise.
., Penegahan, (4) as referred to in paragraph (1) was carried out in the period:.,,.,, a. most longer than 30 (thirty) days since the imposition of the tax assignment done and/or administrative sanctions, if based on the results of the examination resulted in the tax payment obligations and/or administrative sanctions fines;
.,, b. longest-7 (seven) days from done penegahan followed by pelimpahan to the investigators, if based on the inspection results, there is a strong suspicion of a criminal act occurred.
Clause 14 of the Barangbarang ditegah controlled by the State and are under the supervision of the Directorate General of customs and Excise.

Article 15 When within a period of 30 (thirty) days since the imposition of the tax assignment done and/or fines administrative sanctions referred to in Article 13 paragraph (4) letter a, in question did not meet the obligation of tax payment and/or administrative sanctions, against: a. Goods subject to Excise, destroyed;

b. the means of transport, is returned to the owner;

c. accounts receivable of State, submitted to the Agency for Affairs of the Receivable and the Auction of the State.

Chapter V SEALING


Article 16 (1) Sealing can be carried out by officials of the Customs and Excise against:.,, a. Goods subject to excise tax and/or the means to transport Goods subject to Excises;., Bagianbagian b., from the factory, the place of Storage, where retail sales, or other places in which there are Goods subject to excise tax; and c. Buktibukti in violation of the provisions of the Act. (2) the sealing can be done by Customs and Excise Officials:.,,.,, a. If based on the results of the inspection found violations of the provisions of the Act;
.,, b. when not needed the care, supervision or escort in terusmenerus by Customs Officials against the object sealing; and, c.., where necessary in order to safeguard the interests in the framework of supervision of routine.
Article 17.,, (1) lock, seal, or a safety net that has been installed must not be opened, removed, or destroyed without the permission of customs and Excise Officials.
.,, (2) the owner or the party that controlled Goods subject to Excise, Excise Taxable Goods, transport means, buildings or places that are sealed by the Customs and Excise Officials referred to in article 16 are obligated to keep all key, seal, or a sign that security is not damaged, loose, or missing.
Article 18 the sealing of goods subject to Excise, transport means and ends and seal be opened if: a. the deadline has been exceeded penegahan;.,, b. concerned have completed the tax payment obligations and/or administrative fines indebted; or c. the sealing is not necessary anymore for the supervision of routine.

CHAPTER VI WARRANT and EVIDENCE of PENINDAKAN article 19 to carry out penindakan in the form of cessation, examination, penegahan, and/or sealing, officials of the Customs and Excise should come with a warrant from the Director General of customs and Excise.

Article 20 a warrant as referred to in article 19 sekurangkurangnya contain: a. name officials given command;

b. the reason and purpose of the penindakan;

c. the period of introduction of warrant; and d. the obligation of reporting the results of penindakan.

Clause 21.,, (1) a warrant as referred to in article 19 is not required, in terms of:.,,.,, a. examination over buildings or other places used for storing Goods subject to excise tax that has not been repaid or gain tax exemption cukainya as stipulated in article 35 of the Act, which is based on the appointment of permanent supervision by Customs and Excise Officers;
.,, b. urgent to stop and examine people and/or means of transport are based on information allegedly violated a provision in the legislation.
.,, (2) Customs and Excise Officials who commit the actions referred to in paragraph (1) letter b immediately reporting to the Director General of customs and Excise or the designated Officials within the period selambatlambatnya 1 x 24 hours carrying people or the means to transport to the Office of the Directorate General of customs and Excise.
Article 22 any Excise Taxable Goods against penindakan, he published a letter of proof of penindakan delivered to the party that it is done penindakan.

Article 23 the form of warrant and evidence of penindakan set by the Minister of finance.

CHAPTER VII PROVISIONS COVER Article 24 further Provisions necessary for the implementation of the provisions of this Regulation are governed by the Minister of finance.

Article 25 of this Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

.,, Set in Jakarta on 2 April 1996 the PRESIDENT of the REPUBLIC of INDONESIA SOEHARTO Promulgated in Jakarta on April 2, 1996 MINISTER of STATE SECRETARY of the REPUBLIC of INDONESIA MOERDIONO RI STATE GAZETTE SUPPLEMENTARY No. 3664 (explanation of the 1996 State Gazette Number 38) EXPLANATION of GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 23 in 1996 ABOUT the PENINDAKAN in the FIELD of GENERAL EXCISE.,, in Act No. 11 of 1995 about the excise tax was declared Customs Officials authority to take the actions required of goods subject to excise tax in the form of cessation, examination, penegahan, and sealing as well as secondary authority means the transport of goods subject to excise tax for the fulfillment of the provisions contained therein. The penindakan are arranged further by government regulations.
., Explanation, in accordance with the laws, customs and Excise Officials the authority to take such action was in order to carry out the administrative tasks in the field of customs.
.,, On the basis of the above things, then in this government regulation of customs and Excise Officials authority to implement the Forfeiture of goods penindakan the tax is set in a more clear way the layout, so that it can be used as guidelines so the achievable effectiveness and optimal results in order to comply with the demands of a sense of Justice, provides legal certainty, better guarantee the interests of the community and creating a business climate that can better support the pace of national development as well as be able to prevent the action sewenangwenang of customs and Excise Officials.

The SAKE ARTICLE ARTICLE article 1., pretty clear, article 2, paragraph (1), quite obviously, subsection (2), article 3 is quite clear, given the action termination may result in the recent Excise Taxable Goods transport as well as poses harm to parties concerned, then the authority of the Customs and Excise Officials for termination is restricted and is done selectively only against Goods subject to excise tax are based on information allegedly do not meet the requirements of the Administration is required by law.

Article 4, paragraph (1), quite obviously, subsection (2), article 5, clear enough, clear enough, article 6, letter a, letter b, clear enough, clear enough, Letter c., Bookkeeping, referred to in article this is the bookkeeping required by law as well as the company's bookkeeper financial accounting standards in force.

Article 7, Which is another law enforcement is law enforcement from institutions outside of the Directorate General of customs and Excise, as police and Prosecutors from.

Article 8, article 9, sufficiently clear., building Inspection, referred to in this article include the examination of the machine, equipment, and goods subject to excise tax that was in it.

The letter a.,, is elsewhere in this letter is the place or room used by persons or legal entities who get facilities to store the goods subject to excise tax that has not been repaid cukainya. The letter b., in principle, the books, records, documents, as well as Goods subject to excise tax that has not been repaid cukainya must be located in places that meet the requirements set out by the Minister, for security cukainya.

In terms of books, records, documents, and/or goods subject to excise tax that should be kept in places as stated on the letter a it turns out at the time the examination was found to be stored or any alleged stored in places that are associated directly or indirectly with him, either in the form of a building or home to stay, then the Customs Officials authorized to review it as a continuation of the review process of the buildings referred to in the letter a. Letter c. The condition, in this verse in order to the authority of the Customs and Excise Officials in the sphere of administration.

If there is information or there is a strong suspicion of a criminal offence offence provisions of the Act have been or are taking place in a House, then to do the examination over the House is no longer the authorized officials of the Customs and Excise, but authority Officials Investigating civil servants as stipulated in article 63 of the Act.

Article 10, article 11, clear enough, clear enough, article 12, Article 13 clearly Enough,.,, Penegahan as referred to in this article are not made against means of public transport.

Subsection (1), quite obviously, subsection (2), quite obviously, subsection (3), quite obviously, subsection (4),, letter a., imposition of tax Assignment, and/or administrative sanctions and fines referred to in this subparagraph is a determination made by the Director General of customs and Excise or designated officials. Letter, b., Submission to the Investigators intended to such cases are processed more pembuktiannya for the purposes of prosecution to court. Investigators are Investigating civil servant Directorate General of customs and Excise.

Article 14, Article 15, is quite clear., letter a., of goods subject to Excise, given it is the stuff that needs to be policed and restricted konsumsinya, then against the goods subject to excise tax as mentioned in these letters need to be destroyed. Letter b., target, given the end of the penegahan are the goods subject to excise tax, then it must be a means to transport returned to the question. The letters c, a, and levy administrative fines is indebted countries debts, therefore when the receivable not repaid up by concerned, then the solution is passed on to the relevant authorities for that, in this case the body of the Affairs of the Receivable and the State Auction (BUPLN).

Article 16, paragraph (1), quite obviously, subsection (2), Sealing, conducted by officials of the Customs and Excise is a preventive action to secure the object sealing to keep it in its original condition as before the sealing was done. In the practice of their implementation in addition to the object as a safeguard against the continuation of the process of penindakan in the form of checks and penegahan due to an infringement of the laws, the Act of sealing is also done by Customs Officials in order to carry out the tugastugas routine in the security/surveillance in the areas of customs, for example: sealing the top ruanganruangan/places of hoarding Goods subject to excise tax that has not been repaid cukainya.


sealing over the storage of Goods subject to excise tax when there is no activity and it is not possible to customs and Excise employees continuously oversees the venue.

sealing of goods subject to excise tax and/or means of transport which carry Goods subject to excise tax that has not been repaid cukainya from the factory to the site of a temporary Hoarding (TPS) in order to export, from factory to factory, from the factory to the other storage areas and so on.

Article 17, paragraph (1), quite obviously, subsection (2), is quite clear, Article 18, article 19, clear enough, clear enough, article 20, Article is quite clear, 21., paragraph (1), letter a, letter b, pretty clear.,, this provision gives authority to the Customs and Excise Officials to perform action on a breach of the provisions of the Act.

In the absence of authority given, the feared perpetrator along with evidence of violations will be run before customs and Excise Officials obtain a warrant that are specified as stipulated in article 2. Subsection (2), section 22, is quite clear., penindakan evidence, the letter was intended to give legal certainty to the affected pihakpihak penindakan as well as for customs and Excise Officials.

23. Article, quite obviously, section 24, Article 25, clear enough, clear enough,