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STATE NEWS
REPUBLIC OF INDONESIA
| No. 123, 2013 | MINISTRY OF COMMUNICATION AND INFORMATICS. The PNBP. Universal Service Obligation Contributions. A Guide To The Execution. |
MINISTER OF COMMUNICATION AND INFORMATICS REGULATIONS
REPUBLIC OF INDONESIA
No. 45 YEAR 2012
ABOUT
TARIFF EXECUTION INSTRUCTIONS FOR THE COUNTRY ' S ACCEPTANCE
NOT A TAX OF THE SERVICE OBLIGATIONS CONTRIBUTION
UNIVERSAL/UNIVERSAL SERVICE OBLIGATIONS
BY THE GRACE OF THE ALMIGHTY GOD
MINISTER OF COMMUNICATIONS AND INFORMATICS
REPUBLIC OF INDONESIA,
Weigh: a. That Article 3 paragraph (3) of the Government Regulation No. 7 Year 2009 of Types and Tarif of the Types of State Reception Is Not Tax Applicable To the Department of Communication and Informatics as amended by Government Regulation Number 76 Years 2010 on Changes to Government Regulation No. 7 Year 2009 on Types and Tarif Over Types of State Reception Not Taxes Applicable To the Department of Communication and Informatics mandating further arrangements related to terms, tata the way and calculation of the anointest elements in the communication minister's regulations Informatics;
B. that in order for the execution and billing receivability of the State Reception is not a Tax of the Universal/Universal Service Obligation Service Obligation (KPU/USO) is still required with a set of rules governing the Execution instructions related to the KPU/USO Contribution method, the KPU/USO Contribution Service, the method of delivery of the financial report and the designation of the KPU/USO Contribution, and the method of delivery of the KPU/USO contribution to the PNBP's designation debunking;
c. that under consideration as referred to in the letter a and the letter b, need to establish the Minister of Communications and Informatics regarding the Implementation Of The Tariff On The Receipt Of The Country Instead Of Taxation Of The Contribution Of Service Obligations Universal/ Universal Service Obligation;
Given: 1. Law Number 20 of 1997 on Types of State Reception Not Tax (State Sheet of the Republic of Indonesia of 1997 No. 43, Additional Sheet of State of Indonesia Number 3687);
2. Act Number 36 Year 1999 on Telecommunications (State Of The Republic Of Indonesia In 1999 Number 154, Additional Sheet Of The Republic Of Indonesia Number 3881);
3. Government Regulation Number 22 Year 1997 on Types of State Reception Not Tax (State Sheet of the Republic of Indonesia of 1997 No. 57, Additional Sheet of State of Indonesia No. 3694) as amended by Government Regulation Number 52 In 1998 (sheet Of State Of The Republic Of Indonesia In 1998, Number 85, Additional Gazette Of The Republic Of Indonesia Indonesia Number 3760);
4. Government Regulation No. 52 Year 2000 on the Hosting Of Telecommunications (Sheet State Of The Republic Of Indonesia 2000 Number 107, Additional Sheet Of State Republic Of Indonesia Number 3980);
5. Government Regulation No. 7 Year 2009 on Types and Tarif Over Types of State Reception Not Taxes Applicable to the Department of Communication and Informatics (State Sheet of the Republic of Indonesia Year 2009 Number 20, Additional Sheet of State of the Republic Indonesia Number 4974) as amended by Government Regulation No. 76 of 2010 on Change of Regulation Regulation No. 7 Year 2009 on Type and Tarif Over Types of State Reception Not Tax Applicable To Department of Communications and Informatics (State of the Republic of Indonesia in 2010) Number 135, Additional Gazette of the Republic of Indonesia No. 5171);
6. Government Regulation No. 29 of 2009 on the Order of the Determination Of The Amount, Payment, And Deposit Of State Acceptance Not The Taxes Owed (the State Sheet Of The Republic Of Indonesia In 2009 Number 58, Extra Sheet Of The State Of The Republic Of Indonesia Number 4995);
7. Government Ordinance Number 34 Of 2010 On Submission And Resolution Of Objections To State Acceptance Of Non-taxable Tax (sheet Of State Of The Republic Of Indonesia In 2010 Number 42, Additional Sheet Of State Of Indonesia Number 42) 5114);
8. Presidential Decree No. 42 Year 2002 on the Implementation Guidelines of the State Budget and Shopping (APBN) as amended by Presidential Decree No. 72 of 2004;
9. Presidential Regulation No. 47 of 2009 on the Establishment and Organization of the Ministry of State as amended last with the Presidential Regulation Number 91 of 2011 on the Third Amendment of Presidential Regulation No. 47 of 2009 on Establishment and Organization of the Ministry of State;
Ten. Presidential Decree No. 24 of 2010 on Occupation, Duty, and Functions of the Ministry of State and Functions of the Organization, Tasting and Functions of the Ministry of State as amended last with the Presidential Regulation No. 92 of 2011 on The Second Change of Presidential Regulation No. 24 of 2010 on Occupation, Duty, and Functions of the Ministry of State as well as the Susunan of the Organization, Duty, and Functions of the Ministry of State;
11. The decision of the Minister of Transportation No. 21 of 2001 on the Hosting Services as amended last with the Regulation of the Minister of Communications and Informatics No. 31 /PER/M. KOMINFO/09/ 2008 on the Third Amendment of the Decision Minister of Transportation Number KM.21 of 2001 on the Hosting Of Telecommunications Services;
Twelve. The rules of the Ministry of Communication and Informatics Number 08 /PER/M. KOMINFO/02/ 2006 about Interconnect;
Thirteen. The rules of the Ministry of Communication and Informatics Number 09 /PER/M. KOMINFO/04/ 2008 on the Tata Way of Pricing Fees that are routed through the Mobile Mobile Network;
14. The rules of the Ministry of Communication and Informatics Number 15 /PER/M. KOMINFO/04/2008 on the Tata How the Base Phone Service fares are routed through the Fixed Network;
15. The rules of the Ministry of Communication and Informatics Number 01 /PER/M. KOMINFO/01/ 2010 on the Host of Telecommunications Network;
-16. Regulation of the Minister of Communications and Informatics Number 17 /PER/M. KOMINFO/10/ 2010 on the Organization and the Working Governance of the Ministry of Communications and Informatics;
17. Regulation of the Minister of Communications and Informatics No. 18 /PER/M. KOMINFO/11/ 2010 on the Organization and the Working Hall of the Provider and the Management and Management Board of Information Management and Management (Information);
DECIDED:
establish: MINISTER OF COMMUNICATION AND INFORMATICS REGULATIONS ON THE DIRECTION OF IMPLEMENTATION OF TARIFFS ON STATE ACCEPTANCE INSTEAD OF TAX FROM THE CONTRIBUTION OF UNIVERSAL/UNIVERSAL SERVICE OBLIGATIONS.
BAB I
UMUM CONDITIONS
Section 1
In this Minister ' s Rule, which is referred to:
1. Telecommunications organizers are individuals, cooperatives, regional-owned businesses, state-owned enterprise entities, private enterprise agencies, government agencies, and state security defense agencies, consisting of telecommunications network organizers And/or telecommunications service organizer.
2. Contribution of the Universal/Universal Service Obligation (KPU/USO) Subsequent Contribution to the KPU/USO is an obligation to be paid by any telecom organizer and is a state acceptance not tax.
3. Gross Revenue is the entire revenue of telecommunications that is obtained from any business activity related to the telecommunications license he owns.
4. The telecommunications are the provision and service activities of telecommunications that allow the host of telecommunications.
5. Interconnect is the interconnection between telecommunications networks from the organizers of different telecom networks.
6. The connection is the cover of telecommunications services with telecommunications networks such as servers, service vertices (nodes) and routers.
7. The Year of the Book is a term of 1 (one) year starting from January to December.
8. Operational Account Manager is the operational account manager of the General Services Board of the Provider Hall and the Management and Information Management Manager (BLU-BP3TI) appointed by the Minister in accordance with the provisions of the legislation.
9. The Minister is the Minister whose scope of duty and responsibility in the field of telecommunications.
Ten. The Examiner agency is the Financial and Development Oversight Board.
11.Secretaries General is the General Secretary of the Ministry of Communications and Informatics.
Twelve. The Inspector General is the Inspector General of the Ministry of Communication and Informatics.
Thirteen. The Director General is the Director General of the Post and Informatics.
14. The General Directorate is the Directorate General of the Post and Informatics.
15. The Provider and Informatics Provider Hall, which is subsequently abbreviated as BP3TI, is the Technical Managing Unit in the Central Directorate General of the Post and Informatics that applies the PPK-BLU to be below and It is a direct responsibility to the Director-General of the Post and Informatics.
-16. The head of the Hall is the BP3TI Chief User Power (KPA) of BP3TI which is appointed by the Minister as per the provisions of the laws.
BAB II
KPU/USO CONTRIBUTION
Section 2
Every service organizer and telecom network who have earned the hosting permits are required to pay KPU/USO Contributions.
Article 3
The magnitude of the KPU/USO contribution is collected by 1.25% (one twenty-five perhundred) of the gross revenues of telecoms in accordance with the provisions of the laws.
Section 4
(1) The payment of levies as referred to in Article 2 is mandatory at the slowest 30 April of the following year.
(2) The payment as referred to in Article 2 may be performed per quarter or per semester.
Section 5
The implementation of the KPU/USO Contribution levy is carried out by BP3TI based on the Operational Standards and Procedure set by the Head of the Hall.
BAB III
ORDER THE KPU/USO CONTRIBUTION MAGNIFICATION METHOD
Section 6
(1) The quantity of the KPU/USO Contribution Mates by telecom organizers is exercised on its own calculation by referring to the financial statements that have been audited by the Public Accountant Office.
(2) In the event of telecommunications organizers whose financial statements are not audited by the Public Accountant Office, the calculation of the magnitude of the KPU/USO Contribution as referred to in paragraph (1) refers to the financial report signed by authorized company officials.
Section 7
(1) Any telecom organizer whose financial statements are audited by the public accountant and has not completed the audit report until the maturity of the KPU/USO Contribution payment is referred to in Article 4 of the paragraph (1), then The pricing of the KPU/USO Contribution is calculated based on unaudited financial statements.
(2) In terms of the KPU/USO Contribution paid as referred to in paragraph (1) less than the quantity calculated based on the audited financial report, the telecom organizer is required to pay the principal pay shortfall In question and imposed administrative sanctions, it is a fine.
(3) In terms of the KPU/USO Contribution paid as referred to in paragraph (1) greater than should be paid based on audited financial statements, then the excess of such payment will be taken into account as Upfront payment for next year's KPU/USO Contribution.
Section 8
(1) In the calculation of the KPU/USO Contribution, revenue is not counted as the gross revenue of hosting telecommunications as referred to in Article 3 of the revenue obtained from:
a. the leasing of buildings and vehicles;
B. Consulting services and assistance;
c. construction services and infrastructure development;
D. the integration and development services of the system;
e. Buy and lease non-telecom goods;
f. Buy tools and telecommunications devices; and/or
G. Another venture outside of telecommunications.
(2) Revenue as referred to in paragraph (1) may be accepted as an income not counted as a gross income as long as it is not related to the telecom service or not is part of the package provisioning of the telecom service
(bundling) as evidenced by the document:
a. Contract cooperation with respect to the parties; and
B. Invoice or receipt of acceptance of the associated parties.
Section 9
The gross revenue being the basis of the KPU/USO Contribution magnate calculation can be reduced the elements as follows:
a. Real-real debt does not collect from telecommunications; and/or
B. the payment of the interconnect fee obligations and/or the connection of the telecom network with the device of the organizer of the telecom services.
Article 10
(1) Real-real debt not repaid as referred to in Section 9 of the letter a already abolished debt set with the Shareholders ' General Meeting or which is specified in accordance with the provisions of the rules. It's
(2) If there is an acceptance of a real debt unpaid as referred to in paragraph (1), then the receipt of the debt is the revenue that the KPU/USO Contribution is subject to.
Section 11
(1) The payment of the interconnect and/or interconnect fee obligations as referred to in Section 9 of the letter b is the payment of the interconnect of the interconnect of the telecommunications network from the host of telecommunications networks different and/or the cost of connecting telecommunications services to telecommunications networks.
(2) The interconnect and/or connection charge as referred to in paragraph (1) is the interconnect and/or connection charge that is the other organizer ' s right as set forth in the laws.
(3) The cost of interconnections being the organizer ' s right abroad is not a sacrifice factor of the gross income that the KPU/USO Contribution charges.
(4) List of types of interconnect services and connections as referred to in paragraph (1) for any type of telecommunications provider as in Appendix I which is an inseparable part of the Ministerial Regulation Here.
BAB IV
KPU/USO CONTRIBUTION REPAYMENT
Section 12
The entire KPU/USO Contribution Acceptance Acceptance as referred to in Section 2 is tuned to the BLU-BP3TI Kas through the BLU-BP3TI operational account on the Government Bank.
BAB V
LAYOUT OF THE FINANCIAL REPORT DELIVERY AND THE KPU/USO CONTRIBUTION MAGNIFICATION
Section 13
(1) Telecommunications organizers who have paid the KPU/USO Contribution as referred to in Article 12, are required to deliver the least document in the form:
A.C.A.a.
b.account list (chart of account);
(general ledger);
d.balance trial (trial balance);
E.proof transfer of KPU/USO; Contribution payment payment; and
f.document as the basis for the calculation of the KPU/USO Contribution.
(2) The financial report as referred to in paragraph (1) is a financial report that has been audited by the Public Accountant Office.
(3) Special to the telecom organizers whose financial statements are not audited by the Public Accountant Office as referred to in Article 5 of the paragraph (2), using a financial report signed by the Directors by attaching The Letter of Statement is not conducted audited by the Office of Public Accountants as in Annex II which is an inseparable part of the Regulation of this Minister.
(4) Documents as referred to in paragraph (1) delivered the slowest 1 (one) week after payment to the Director General of cq. The head of the Hall is in the form of a physical or electronic document by attaching a Letter of Righteousness Document as in Annex III which is an inseparable part of this Minister's Regulation.
Section 14
(1) For the purpose of establishing KPU/USO Contributions from any telecom organizer, BP3TI can perform matching and research.
(2) The matching and research referred to in paragraph (1) is exercised by the officer under the Order of the Execution Task issued by the Head of the Hall with first signing the Integrity Pact as in Annex IV which is an inseparable part of the Regulation of this Minister.
(3) In the execution of matching and research, the officer as referred to in the paragraph (2) may request records and/or documents that are the basis of records as well as other documents related to the payment obligations.
(4) In the execution of matching and research, telecommunications organizers may request to be conducted matching and research after making the payment and delivering the documents as referred to in Section 12. complete.
(5) The results of matching and research are poured in the Event News in accordance with the format as in Appendix V which is an inseparable part of the Regulation of this Minister.
Section 15
In order of designation as referred to in Article 13 of the paragraph (1), the BP3TI chief may request the examiner's agency to conduct an examination of the telecommunications organizers.
Article 16
(1) If in the results of KPU/USO ' s contribution of contributions there is a principal pay shortage, the company is obliged to pay the price of pay subject matter and if it has exceeded the due date of payment as it is in question Article 4 of the paragraph (1) is the administrative sanction of the fine.
(2) If in the results of KPU/USO 's contribution of contributions there is a principal overcharge, then such excess payment will be taken into account as part of the upfront payment of the next year' s KPU/USO Contribution.
BAB VI
OBJECTION
Section 17
Telecommunications organizers may submit objections to the results of the KPU/USO Contribution's designation as referred to in Section 15 of the longest 3 (three) months from the date of assignment in accordance with the terms and conditions in accordance with the terms and conditions. the provisions of the laws.
BAB VII
SANCTION
Section 18
Each telecom organizer who does not meet the provisions as referred to in Article 2 and Article 13 of the paragraph (1) is subject to sanction in accordance with the provisions of the laws.
Article 19
(1) The introduction of the fine as a result of delay of payment or less pay principal as referred to in Section 4 of the paragraph (1), Section 7 of the paragraph (2) and Section 16 of the paragraph (1) is calculated from the due date of the expiration date. referred to in Article 4 of the paragraph (1).
(2) The amount of penalty fines as referred to in paragraph (1) is up to 2% (two perhundred) per month of the total debt of KPU/USO Contribution and part of the month counts 1 (one) full month.
(3) the administrative sanction of a fine as referred to in paragraph (2) is imposed for at least 24 (twenty-four) months.
Article 20
(1) 1 (One) months after the due date of payment, the Head of the Hall publishes the First Bill addressed against telecom organizers who have not yet made the KPU/USO Contribution payment.
(2) If in the term of 1 (one) month from the date of the First Order of the First Bill as referred to in paragraph (1) to be issued Invoice Pay has not yet or not to pay off its obligations, it is issued a Second Bill.
(3) If in the term of 1 (one) month of the second invoice date as referred to in the paragraph (2) of the invoice issued, the Third Bill of the Month is published.
(4) If in the term of 1 (one) month of the Third Order Letter as referred to in paragraph (3) of the written paragraph (3) of the third paragraph of the invoice, then the payment is subject to the terms of the terms of the IBM International invoice. as follows:
a. Sanctions are in accordance with the laws of the laws; and/or
B. The handover of the billing to the authorized agency takes care of the state's debt to be processed further.
BAB VIII
REPORTING
Section 21
Manager of operational accounts each month must report the entire receipt of the KPU/USO Contribution to the Minister the slowest of the next 10 months with a gust to the Secretary General, the Director General, and the Inspector General.
BAB IX
CLOSING PROVISIONS
Section 22
At the time the Minister ' s Ordinance came into effect, the Ordinance of the Minister of Communications and Informatics Number: 05 /PER/M. KOMINFO/02/ 2007 on the Directive Implementation Of Tariffs On State Acceptance Is Not A Tax of Contribution Universal Service Oblivion Telecommunications/
Universal Service Obligation as amended by the Regulation of the Minister of Communications and Informatics Number: 26 /PER/M. KOMINFO/07/ 2008 on Changes to the Regulation of the Minister of Communications and Informatics Number: 05 /PER/M. KOMINFO/02/ 2007 about Tariff Implementation Directive of the State Acceptable of Not The tax of the Universal Telecommunications/Universal Service Obligation Service Obligation still remains in effect as long as it does not conflict with this Minister's Regulation.
Section 23
The Regulation of the Minister comes into effect on the date of the promulctest.
For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on December 28, 2012
MINISTER OF COMMUNICATIONS AND INFORMATICS
REPUBLIC OF INDONESIA,
SEMBIRING TIFATUL
It is promulred in Jakarta
on 22 January 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
Attachment:
bn123-2013
