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Regulation Of The Minister Of Finance Number 115/fmd. 07/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 115/PMK.07/2013 Tahun 2013

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REPUBLIC OF INDONESIA STATE NEWS

No. 1007, 2013 MINISTRY OF FINANCE. A Cigarette Tax. A vote. A deposit. Tata Cara.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 115 /PMK.07/ 2013 ABOUT

TATA WAY OF VOTING AND SMOKING TAX

WITH THE GRACE OF GOD ALMIGHTY REPUBLIC OF INDONESIA FINANCIAL MINISTER,

Weighing: that in order to carry out the provisions of Article 27paragraph (5) of the Law No. 28 Year 2009 on Regional Taxes and Regional Retribution, it needs to establish the Finance Minister Regulation on the Way of the Cigarette Tax and Taxation Tax;

Given: 1. Law No. 11 of 1995 on Excise (Gazette of the Republic of Indonesia in 1995 Number 76, Additional Gazette of the Republic of Indonesia Number 3613), as amended by Law No. 39 of 2007 (Republic of State Gazette) Indonesia Year 2007 Number 105, Additional Gazette Republic of Indonesia Number 4755);

2. Law No. 28 Year 2009 on Regional Taxes and Levy Areas (sheet Of State Of The Republic Of Indonesia In 2009 Number 130, Additional Sheet Of State Of Indonesia No. 5049);

DECIDED:

SET: MINISTER REGULATION FINANCE ABOUT THE POLLING AND THE TAX-TAX REPAYMENT.

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CHAPTER I OF THE GENERAL PROVISIONS

Article 1

In this Ministerial Regulation referred to:

1. The Cigarette Tax is a levy on the tax on cigarette tax levied by the government.

2. Cigarettes are tobacco products that include a sigaret, a cigar, and a leaf cigarette.

3. Cigarette Excise is the state levies imposed against cigarettes.

4. The Cigarette Tax Notices next to the SPPR is a letter used by the Cigarette Tax Obligation to report the calculation and/or basis of the Cigarette Tax Payment.

5. The subsequent application of the tobacco excise order, called CK-1, was the excise document used by the Cigarette Tax to apply for the application of the tobacco excise.

6. Compulsory Cigarette Tax is a cigarette manufacturer/manufacturer and a cigarette importer who has a license to be the Number of the Excise Goods Entrepreneurs.

7. The next: NPPBKC (NPPBKC) is licensed to operate as a factory entrepreneur, a storage unit importer, an importer of an excise goods, a distributor, or a retailer of retail sales. in the excise field.

8. A Tax Revenue is a series of activities ranging from the set of object data and the subject of a tax on the amount of tax that is owed up to the tax on Wajib Tax and the supervision of the invoice.

9. The next non-tax certificate (SSBP) is a document that is used to make a Tax Tax payment to a state treasury account.

10. The Bank Perception is a public bank appointed by the Minister of Finance to receive a deposit of state revenues not in the framework of import and export, which includes tax receipts, domestic excise, and non-tax receipts.

11. Post Perception is the Post Office appointed by the Minister of Finance

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to receive the State acceptance deposit.

12. The next State Acceptance Transaction Number (NTPN) is the number indicated on the receipt of the country published via the State Reception Module.

13. Bank Transaction Number (NTB) is the number of proof of state acceptance transactions issued by the Bank.

14. Postal Transaction Number (NTP) is the number of proof of state acceptance transactions issued by the Post.

15. The country's next public cash account (RKUN) is an account of a state money storage facility designated by the Minister of Finance as the General Treasurer of the State to accommodate all state revenues and pay the entire country's expenses. on the central bank.

16. The Provincial Public Cash Account (RKUD) is the bank account of the area, which is designated by the governor to accommodate all regional receipts and pay the entire bank account. specified.

17. The Customs Office is the Office of the Main Service of Customs and Excise or Office of Oversight and Customs Service in the environment of the Directorate General of Customs and Excise.

18. The next Office of the State Treasury (KPPN) is a vertical instance of the Directorate General of the Treasury which obtained the power of the General Treasurer of the State to implement part of the State Treasurer's Power functions.

19. The State Revenue and Shopping Budget (APBN) is the annual financial plan of the State Government, approved by the People's Representative Council.

20. The next Budget User is an official of the Ministry/Institution's use of the budget.

21. The next Budget User power (KPA) is an official who is authorized to obtain the power of the Budget User to carry out a portion of the authority and responsibility of the use of the budget on the Ministry/Institution in question.

22. PA/Power PA is authorized by the PA/Power PA to take decisions and/or actions that may result in

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expenditure on receipt of Tax Tax.

23. The PPSPM is authorized by PA/KPA to perform testing on the payment request and issue a payment order.

24. The subsequent Cigarette Tax Return Certificate (SKP-PR) is a document published by the Director General of the Financial Balance as the PA as a resolution for the payment of a Tax Tax payment.

25. A subsequent Payment Request Letter (SPP) is a document created/published by the official responsible for the implementation of the Rokok Tax deposit or the payment of an overpayment of the cigarette tax overpayment.

26. The Cigarette Tax (PPSPM) is a document published by PPSPM in order to deposit the Tax Rokok to RKUD Province based on SKP-PR.

27. The Fund's subsequent Order of the Funds (SP2D) is a warrant issued by KPPN as the Power of the General Treasurer of the State for the implementation of the expenditure of the State Public Cash Account under the SPM-PR.

28. The next General Treasurer (BUN) is an official who is given the task of carrying out the function of the BUN.

29. The powers of the next General Treasurer are the officials appointed by the BUN to carry out the duties of the provision of the provision in order of the APBN within the work area.

30. The later computer data archive, abbreviated as ADK, is a data archive in the form of softcopy stored in digital storage media.

31. The following is abbreviated as SKTB, which is a letter issued by KPPN for the receipt of the Cigarette Taxes that KPPN has made.

32. The subsequent Cigarette Tax Return decision letter (SKP-KP2R) was the basis of the decision as the basis for issuing the SPM Reception.

33. The next SPM Repayment is abbreviated as SPM-PP is a document published by PPSPM based on the SPP payment of return payment overpayment of Rokok Tax.

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CHAPTER II OF THE CIGARETTE TAX RATE

Section Parts

Article 2

(1) The basis of the Tax Tax is excise the government against cigarettes.

(2) Tax Tarif Cigarettes as specified in Law No. 28 Year 2009 on Regional Taxes and Regional Retribution are as large as 10% (ten percent) of cigarette excise.

(3) The underlying tax rate of Rokok Tax is calculated by multiplying the tariff Tax (2) on the basis of a tax charge, as specified in the applicable tax (s). verse (1).

(4) Rokok Tax is carried out by the Customs Office at the same time as tkok Tax payment due to the calculation error or Cigarette Excise.

(3) Excessive Tax Payment may be Returned if the Cigarette Tax has been paid is proven with the SSBP's first sheet that has obtained NTPN.

(4) For overpayment of Tax Tax, the Head of the Customs and Excise Office published a Sign of Excess Cigarette Tax Payments.

(5) The Receipt Of The Excess Cigarette Tax Payment may be used as the basis for the return of the Rokok Tax. with the provision not to exceed 12 (twelve) months from the date

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its publisher. (6) The sign of the Excess Cigarette Tax Payment format as

referred to in paragraph (4), set forth in Appendix VI which is an inseparable part of this Minister's Regulation.

Article 23

(1) The return of the excess Rokok Tax payment is done with the provisions: a. in terms of the Rokok Excise return are counted upon

The next Rokok Excise payment, the Rokok Tax return is taken into account for the next Rokok Tax payment; or

b. in the event of a Rokok Excise refund done in cash, the Return of the Tax Tax is done in cash.

(2) In terms of the Cigarette Excise return is taken into account of the next Rokok Excise payment as referred to by paragraph (1) letter a, Cigarette Tax attaches a Proof of Cigarette Tax Overpayment at the time of submitting the next SPPR.

(3) Based on Cigarette Tax Overpayments, the Customs Office takes into account the return of the Rokok Tax with the the next Rokok Tax payment.

(4) In terms of the excise return done in cash as referred to in paragraph (1) letter b, Cigarette Tax is applying for a Cigarette Refund in writing to the Head of the Office of Customs and Excise by attaching the Cigarette Tax Overpayment.

(5) At the request of a refund of overpayment of Rokok Taxes, the Head of the Office of Customs and Excise conducts the research of the application of the application and checks the term of the expiring Sign of the Cigarette Tax Overpayment.

(6) In terms of the research results as referred to the verse (5) have been appropriate, the Head of the Customs Office and the Excise and Excise Service to the Chief of KPPN to publish SKTB in the first copy of SSBP's SSBP sheet has obtained NTPN.

(7) The SKTB Format as referred to in paragraph (6) is listed in Annex VII which is an inseparable part of this Ministerial Regulation.

(8) In terms of the results of the research as referred to by paragraph (5) there is Inconsisstatement, the Head of the Customs Office delivered a letter of rejection to the Cigarette Tax.

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Section 24 (1) Based on the request letter delivered by the Head of the Office

Customs and Excise as referred to in Article 23 of the paragraph (6), the Head of KPPN publishes SKTB in a 4 (four) section with the following:

a. 2 (two) for the Customs and Excise Office; b. 1 (one) to KPPN Jakarta II; and c. 1 (one) as the death.

(2) The SKTB Format as referred to in paragraph (1) is listed in Annex VII which is an inseparable part of the Regulation of this Minister.

(3) The head of the Customs Office delivered the letter The recommendation of the return of the excess Tax Repayment of Rokok to the Directorate General of Financial Balance with a dilampiri: a. the invocation of the file from the Cigarette Tax; b. proof of overpayment of Rokok Tax overpayment; and c. SKTB.

(4) Based on the return recommendation letter of the excess Rokok Tax payment, Director General of Financial Balance as PA on receipt and deposit of Tax Tax publishes SKP-KP2R in triple 3 (3) with the following pertail following:

a. Sheet 1 for KPPN Jakarta II; b. 2nd sheet for PPK; and c. The 3rd sheet as a stillborn.

(5) Based on SKP-KP2R, PPK publishes SPP over the return of Cigarette Tax Overpayments.

(6) The SPP is delivered to PPSPM in SKP-KP2R. (7) Based on the SPP, PPSPM conducts SPP checks and testing

returns the excess of Rokok Tax payments.

(8) In terms of checking and testing SPP meets the provisions, PPSPM publishes SPM-PP in double 3 (three) with The following are: a. The 1st sheet and the 2nd sheet for KPPN Jakarta II; and b. Sheet 3 as a death.

(9) The SPM-PP is published using the Budget Section 999.00 account of the Non-Budget Reception account code as referred to in Article 5 of the paragraph (3).

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(10) PPSPM delivered the SPM-PP as referred to in verse (8) to KPPN Jakarta II is attached to the SKP-KP2R 1st sheet.

Article 25

Based on the SPM-PP as referred to in Article 24 of the paragraph (10) and SKP-KP2R as referred to in Article 24 of the paragraph (4), KPPN Jakarta II publishes SP2D in accordance with the SP2D publishing provisions.

BAB V

REPORTING AND RECONCILIATION

Article 26

(1) The Director General of the Financial Balance delivered a report on the receipt and repayment of the Tax Tax to the Minister of Finance by busan to the entire governor.

(2) The delivery of the report on the receipt and deposit of the Rokok Tax is conducted most slowly in January of the next budget year.

Article 27

The Directorate General of Financial Balance can do reconciliation and coordinate with related agencies in order for the implementation of the tax and tax repayment Cigarette.

BAB VI

Other provisions of the

section 28

(1) The implementation of the Cigarette Tax is conducted by guidelines on the technical instructions of the Rokok Tax.

(2) The technical guidance of the Rokok Tax is listed. in Annex VIII that is an inseparable part of the Regulation of this Minister.

Article 29

(1) In order to establish the receipt of the Cigarette Tax Receipt in the Provincial Regional Revenue and Shopping Budget, the Directorate General Financial Balance may convey information regarding the Rokok Tax acceptance plan for The entire provincial government.

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(2) Information regarding the Rokok Tax acceptance plan is delivered on the basis of the receipt of the Tobacco Results Excise receipt data from the Directorate General of Customs and Excise.

Article 30

In terms of the Tax payment Cigarettes by Compulsory Cigarette Tax through Bank/Post Perception by using an electronic system, the order of payment is implemented in accordance with the provisions regarding state acceptance payment guidelines through the electronic system.

Article 31

(1) Rokok Tax repayment to the newly formed province is implemented after the province sets the regional regulations on the Regional Revenue and Shopping Budget.

(2) In terms of the province as referred to the paragraph (1) has not yet had regional regulations regarding the Regional Revenue and Shopping Budget, The Rokok Tax deposit is carried out through the parent province.

(3) The Tax Taxes that have been passed tnd SKP-PR as referred to in Article 17 of the paragraph (2) letter a, KPPN Jakarta II publishes the SP2D in accordance with the SP2D publishing provisions.

CHAPTER IV REPAYMENT OF CIGARETTE TAX PAYMENTS

Section 22

(1) In case there is an excess of cigarette Tax overpayment due to a calculation error or due to a refund of Cigarettes, Cigarette Tax Mandatory may be apply for a refund of overpayment of Tax Rokok to the Head of the Customs Office.

(2) The return of the excess tax payments Rokok is calculated based on the excess of the Ro