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