Regulation Of The Minister Of Communication And Informatics Number 45 Year 2012 Year 2013

Original Language Title: Peraturan Menteri Komunikasi dan Informatika Nomor 45 Tahun 2012 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c50c281eb808f00313233303437.html

BN 120-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 123, 2013 the MINISTRY OF COMMUNICATION and INFORMATICS. PNBP. The Contribution Of The Universal Service Obligation. Implementation Instructions.
REGULATION of the MINISTER of COMMUNICATIONS and INFORMATICS of the REPUBLIC of INDONESIA NUMBER 45 in 2012 ABOUT GUIDELINES ABOVE STATE ACCEPTANCE RATES INSTEAD of TAXES FROM CONTRIBUTION OBLIGATIONS of UNIVERSAL SERVICE/UNIVERSAL SERVICE OBLIGATION with the GRACE of GOD ALMIGHTY the MINISTER of COMMUNICATIONS and INFORMATICS of the REPUBLIC of INDONESIA, Considering: a. that article 3 paragraph (3) the Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and informatics as amended by government regulation Number 76 in 2010 about the changes to the Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and Informatics requires further arrangements associated with the conditions, procedures, and enumeration elements a deduction in the regulation of the Minister of communication and Informatics;
b. that in order the implementation of record keeping and billing accounts receivable Acceptance Country instead of taxes from Contribution Obligations of service Universal/Universal Service Obligation (USO/ELECTION COMMISSION) is still required the existence of a rule governing the execution of the instructions related to the calculation of the Contributions/USO, depositing Contributions ELECTION COMMISSION/USO, the procedures for the submission of financial reports and the determination of the magnitude of the Contributions/USO, and the procedures for submission of objections over the determination of PNBP owed;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of communications and Informatics of the directions of the implementation of the tariff Over the acceptance of the country instead of taxes from Contribution Obligations of Universal Service/Universal Service Obligation;
Remember: 1. Act No. 8 of 1997 about the kind of Reception the country not the tax (State Gazette of the Republic of Indonesia Number 43 in 1997, an additional Sheet of the Republic of Indonesia Number 14);
2. Act No. 36 of 1999 regarding telecommunications (Gazette of the Republic of Indonesia year 1999 Number 154, additional sheets of the Republic of Indonesia Number 3881);
3. Government Regulation number 22 of 1997 about the kind of Reception the country not the tax (State Gazette of the Republic of Indonesia Number 57 in 1997, an additional Sheet of the Republic of Indonesia Number 3694) as amended by the Government Regulation Number 52 in 1998 (Gazette of the Republic of Indonesia in 1998, number 85, an additional Sheet of the Republic of Indonesia Number 3760);
4. Government Regulation Number 52 in 2000 about the Organization of telecommunications (Gazette of the Republic of Indonesia year 2000 Number 107, additional sheets of the Republic of Indonesia Number 3980);
5. Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and Informatics (State Gazette of the Republic of Indonesia Number 20 in 2009, an additional Sheet of the Republic of Indonesia Number 4974) as amended by the Government Regulation Number 76 in 2010 about the changes to the Regulations the Government Regulation number 7 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of communications and Informatics of the Republic of Indonesia (Sheet In 2010 the number 135, an additional Sheet of the Republic of Indonesia Number 5171);
6. Government Regulation Number 29 in 2009 about the procedures for determination of amount, payment, Deposit and Acceptance of State Tax is not Owed (Gazette of the Republic of Indonesia Number 58 in 2009, an additional Sheet of the Republic of Indonesia Number 4995);
7. Government Regulation Number 34 in 2010 about the filing and Settlement Receptivity of State Assignment objected to Not Tax Owed (Gazette of the Republic of Indonesia Number 42 in 2010, an additional Sheet of the Republic of Indonesia Number 5114);
8. Presidential Decree Number 42 in 2002 about the guidelines of the implementation of Budget revenue and Expenditure of the State (STATE BUDGET) as amended by Presidential Decree Number 72 in 2004;
9. Presidential regulation Number 47 in 2009 about the formation and organization of the Ministries as amended last presidential regulation Number 91 in 2011 about the change of the third presidential regulation Number 47 in 2009 about the formation and organization of the Ministries;
10. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties and functions of the Echelon I Ministries as amended last presidential regulation Number 92 in 2011 about the second amendment Regulation President Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries;
11. The decision of the Minister of transport Number 21 in 2001 about the Organization of Telecommunication as amended lastly by regulation of the Minister of communication and Informatics Number 31/PER/m. KOMINFO/09/2008 about a third Change Over the decision of the Minister of transportation KM Number 21 in 2001 about the Organization of Telecommunication Services;
12. Regulation of the Minister of communication and Informatics number 08/PER/m. KOMINFO/02/2006 of Interconnection;
13. the regulation of the Minister of communication and Informatics number 09/PER/m. KOMINFO/04/2008 about the procedures for the determination of the price of the Telecommunications Services channelled through Cellular Networks;
14. Regulation of the Minister of communication and Informatics number 15/PER/m. KOMINFO/04/2008 about the procedures for the determination of the price of the Basic phone services transmitted via a landline;
15. Regulation of the Minister of communication and Informatics number 01/PER/m. KOMINFO/01/2010 about organizers of the telecommunications network;
16. Regulation of the Minister of communication and Informatics number 17/PER/m. KOMINFO/10/2010 about the Organization and the Work of the Ministry of communications and Informatics;
17. Regulation of the Minister of communication and Informatics number 18/PER/m. KOMINFO/11/2010 about the Organization and governance of work providers and Financing Manager Hall telecommunications and Informatics;
Decide: define: REGULATION of the MINISTER of COMMUNICATIONS and INFORMATICS of the DIRECTIONS of the IMPLEMENTATION of the TARIFF OVER the ACCEPTANCE of the COUNTRY INSTEAD of TAXES FROM CONTRIBUTION OBLIGATIONS of UNIVERSAL SERVICE/UNIVERSAL SERVICE OBLIGATION.
CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, is: 1. Telecommunication provider is an individual, cooperative, regional-owned enterprises, State-owned enterprises, private businesses, government agencies, and defense agencies State security, consisting of the telecommunications network provider and/or telecommunications service provider.
2. The contribution of the Universal Service Obligations Universal Service Obligation/(ELECTION COMMISSION/USO) are hereinafter referred to as the Contributions/USO is the duty owed by any telecommunication provider and is the acceptance of the State is not a tax.
3. Gross income is the income of the Organization of the entire telecommunications gained from any business activity related to telecommunication holding of permission.
4. Organizing the activities is the provision of telecommunications and telecommunication services so as to allow this telecommunications.
5. Interconnection is the connectedness between telecommunications network of the telecommunications network provider.
6. Ketersambungan is tersambungnya telecommunication device with a telecommunications network such as servers, services node (node) and the router.
7. The fiscal year is the period of 1 (one) year starting from January until December.
8. The operational Account Manager is the operational Agency account manager public service Financing providers and Hall Manager telecommunications and Informatics (BLU-BP3TI) which was appointed by the Minister in accordance with the provisions of the legislation.
9. The Minister is the Minister's scope of duties and responsibilities in the field of telecommunications.
10. the Agency's Financial Supervisory Agency is Checking and development.
11. the General Secretary is the Secretary General of the Indonesian Ministry of communication and informatics.
12. The Inspector General is the Inspector General of the Ministry of communication and Informatics.
13. the Director-General is the Director General of the Organization of the posts and Informatics.
14. The Directorate-General of the Directorate General is Conducting posts and Informatics.
15. Hall providers and Maintainers of telecommunications Financing and Informatics, hereinafter abbreviated to BP3TI, is Implementing a technical Unit in the Directorate General environment of organizing posts and Informatics that implements the PPK-BLU is under and is responsible directly to the Director-General of the Organization of the posts and Informatics.
16. The head of the Hall is the head of BP3TI which is a power user's budget (KPA) BP3TI who was appointed by the Minister in accordance with the legislation.
CHAPTER II CONTRIBUTIONS ELECTION COMMISSION/USO article 2 Each and telecommunications network service provider that has been getting permission is obliged to pay contributions to the conduct of the ELECTION COMMISSION/USO.

Article 3 the magnitude of the contribution of the ELECTION COMMISSION/USO free of 1.25% (one comma twenty-five perseratus) from gross income the Organization of telecommunications in accordance with the provisions of the legislation.

Article 4 (1) payment for the levy referred to in article 2 required no later than 30 April of the following year.
(2) the payment referred to in article 2 may be made per quarter or per semester.
Article 5 Implementation the levy Contributions ELECTION COMMISSION/USO performed by BP3TI based on operational standards and procedures set forth by the head of the Hall.

CHAPTER III


The CALCULATION of the MAGNITUDE of the CONTRIBUTIONS/USO article 6 (1) the determination of the magnitude of the Contributions/USO by telecommunication provider is implemented based on its own calculation with reference to financial statements that have been audited by public accountant.
(2) in terms of their financial reports that telecommunications providers are not audited by public accountant, calculation of the magnitude of the Contributions/USO as referred to in paragraph (1) refers to the financial statement signed by an authorized company official.
Article 7 (1) Each telecommunication provider financial report audited by a public accountant and have not completed the audit report as of the due date of the payment of contributions ELECTION COMMISSION/USO as referred to in article 4 paragraph (1), then the determination of the magnitude of the Contributions/USO is calculated based on the unaudited financial statements.
(2) in the case of contributions ELECTION COMMISSION/USO paid as referred to in subsection (1) is less than the quantity calculated based on financial statements that have been audited, telecommunication provider is obligated to pay principal pay deficiencies referred to administrative penalties and fines.
(3) in case a contribution ELECTION COMMISSION/USO paid as referred to in subsection (1) is greater than that should be paid according to the financial report has been audited, then the overpayment will be calculated as a payment upfront contributions ELECTION COMMISSION/USO next year.
Article 8 (1) in calculation of the magnitude of the Contributions/USO, revenues are not counted as a gross income of organization of telecommunications as referred to in article 3, namely income earned from: a. the rental buildings and vehicles;
b. the services of consultancy and accompaniment;
c. construction and infrastructure development;
d. service integration and system development;
e. purchase and rental goods non telecommunications;
f. sale of telecommunication devices and tools; and/or other outside business g. conducting of telecommunications.
(2) the revenue referred to in subsection (1) may be received as income not taken into account as long as gross income not related to telecommunication services or are not part of a package of provision of telecommunication services (bundling) as evidenced by a documents such as: a. the contract of cooperation with the relevant parties; and b. the Invoice or receipt of acceptance from stakeholders.
Article 9 gross income that is the basis of calculation of magnitude Contribution ELECTION COMMISSION/USO elements can be reduced as follows: a. accounts receivable which is distinctively not collectible from the Organization of telecommunications; and/or b. a payment obligation of interconnection fees and/or ketersambungan telecommunications network with the device belongs to the telecommunications service provider.
Article 10 (1) of the real-real accounts receivable unbilled as referred to in article 9 of the letter a is accounts receivable that has already wiped out that set with the general meeting of shareholders or synchronised in accordance with the provisions of the legislation.
(2) if there is an acceptance of the above receivables that are distinctively unbilled as referred to in paragraph (1), then the acceptance of accounts receivable is income subject to Contribution ELECTION COMMISSION/USO.
Article 11 (1) the payment obligation of interconnection fees and/or ketersambungan as referred to in article 9 and the letter b is the payment obligation the cost of interconnection between telecommunication networks of different telecommunications network provider and/or the costs of telecommunication devices ketersambungan with telecommunications networks.
(2) interconnection Fees and/or ketersambungan as referred to in subsection (1) is the cost of interconnection and/or ketersambungan other organisers rights as set forth in the legislation.
(3) the cost of interconnection rights organizers abroad is not a factor of a deduction from gross income which is subject to the Contribution/USO.
(4) a list of the type of interconnection services and ketersambungan as referred to in subsection (1) for every type of organization of telecommunications as in Annex I which is part an integral part of the regulation of the Minister.
CHAPTER IV DEPOSIT CONTRIBUTIONS ELECTION COMMISSION/USO article 12 Entire ELECTION COMMISSION Contribution Acceptance/USO as stipulated in article 2 Cash deposited to BLU-BP3TI via the BP3TI BLU-operating account at the Bank by the Government.

Chapter V of the ORDINANCE the SUBMISSION of FINANCIAL REPORTS and the DETERMINATION of the MAGNITUDE of the CONTRIBUTIONS/USO Article 13 (1) telecommunication provider who have paid contributions to the ELECTION COMMISSION/USO as stipulated in article 12, is obligated to deliver the documents at least in the form of: a. financial statements;
b. list of accounts (chart of accounts);
c. the great book (general ledger);
d. balance of trial (trial balance);
e. proof of transfer payments Contribution ELECTION COMMISSION/USO; and f. the document as the basis for the calculation of the magnitude of the Contributions/USO.
(2) the financial statements referred to in subsection (1) is the financial statements have been audited by public accountant.
(3) specifically for telecommunication provider who reports the Financials are not audited by public accountant as referred to in article 5 paragraph (2), using the financial statements signed by the directors with the attach Statement do not do an audit by public accountant as in annex II that is part an integral part of the regulation of the Minister.
(4) the documents referred to in subsection (1) is submitted at least 1 (one) week after payment to the Director General of the cq. The head of the Hall in the form of physical or electronic documents by attaching an affidavit of Truth of the documents as in Annex III which is an integral part of part of the regulation of the Minister.
Article 14 (1) for the purposes of the determination of the magnitude of the Contributions/USO of any telecommunication provider, BP3TI can perform the matching and research.
(2) Matching and research as referred to in paragraph (1) was carried out by officers on the basis of a warrant of execution of Duties issued by the head of the Hall by first signed a Pact of Integrity as in Annex IV that is part an integral part of the regulation of the Minister.
(3) in the exercise of matching and research officer referred to in subsection (2) may require a record and/or documents that formed the basis of the recording as well as other documents related to the obligation of payment.
(4) in the implementation of the matching and research, the telecommunication provider can ask for the matching and research conducted after making the payment and deliver the documents referred to in article 12.
(5) the results of the matching and research poured in a news Event in accordance with the format as in Annex V which are part an integral part of the regulation of the Minister.
Article 15 in order of designation as referred to in Article 13 paragraph (1), the Chief Inspector of explosives can ask BP3TI to do the examination of telecommunication provider.

Article 16 (1) if the results of the determination of the magnitude of the Contributions/USO there is the existence of a shortage of the staple, the company is obligated to pay pay pay principal in question and if it has exceeded the payment referred to in article 4 paragraph (1) the administrative sanctions imposed fines.
(2) if the results of the determination of the magnitude of the Contributions/USO there is the presence of excess pay, then staple the overpayment will be calculated as part of the upfront payment of the contributions/USO next year.
CHAPTER VI the OBJECTIONS article 17 telecommunication provider may file objections to the results of the determination of the magnitude of the Contributions/USO as stipulated in article 15 the longest 3 (three) months from the date of determination of the terms and procedures in accordance with the provisions of the legislation.

CHAPTER VII SANCTIONS Article 18 Each telecommunication provider which does not meet the conditions referred to in article 2 and article 13 paragraph (1) be penalized in accordance with the provisions of the legislation.

Article 19 (1) the imposition of sanctions and fines as a result of a delay in payment or less pay principal amount as referred to in article 4 paragraph (1) of article 7, paragraph (2) and article 16 paragraph (1) is calculated from the due date referred to in article 4 paragraph (1).
(2) a quantity of sanctions fines as referred to in paragraph (1) of 2% (two perseratus) per month of the amount of the contributions payable and ELECTION COMMISSION/USO part of months calculated as 1 (one) month.
(3) administrative Sanctions fines as referred to in paragraph (2) imposed for the longest 24 (twenty-four) months.
Article 20 (1) one (1) month after the due date of payments, the head of the Hall the first publish a bill aimed against telecommunications providers have not made payment of contributions to the ELECTION COMMISSION/USO.
(2) if within a period of 1 (one) months counted from the date of the first Bill's letter referred to in subsection (1) is published or not yet obligated to Pay pay off his obligations, then the published letters of Both Bills.
(3) if within the period of 1 (one) months counted from the date of the second letter of the Bill referred to in subsection (2) issued Mandatory Pay yet or not paying off its obligations, then published a letter Bill third.
(4) if within a period of 1 (one) months counted from the date of the letter of the third Bill referred to in paragraph (3) Compulsory Pay published yet or does not pay off its obligations, then it is obliged to Pay in question subject to the following conditions: a. the sanctions in accordance with the regulations; and/or b. billing Submission to the authorized agencies take care of the debts of the country for further processing solution.
CHAPTER VIII REPORTING


Article 21 the operational Account Manager obliged to report each month the whole acceptance of the Contributions/USO to the Minister no later than 10 (ten) next month with copy to the Secretary-General, the Director-General, and the Inspector General.

CHAPTER IX the CLOSING PROVISIONS Article 22 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of communication and Information number: 05/PER/m. KOMINFO/02/2007 on the implementation of the Tariff Upon receipt of Instructions of the country instead of taxes from Contribution Obligations of telecommunications Universal Service/Universal Service Obligation as amended by regulation of the Minister of communication and Information number: 26/PER/m. KOMINFO/07/2008 about the changes to the regulation of the Minister of communication and Information Numbers : 05/PER/m. KOMINFO/02/2007 on the implementation of the Tariff Upon receipt of Instructions of the country instead of taxes from Contribution Obligations of telecommunications Universal Service/Universal Service Obligation still remains valid along does not conflict with the regulations of the Minister.

Article 23 this Ministerial Regulation comes into force on the date of promulgation.

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

Established in Jakarta in December 28, 2012, MINISTER of COMMUNICATIONS and INFORMATICS of the REPUBLIC of INDONESIA, TIFATUL SEMBIRING Enacted in Jakarta on January 22, 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn123-2013 fnFooter ();