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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BN 1007-2013. doc REPUBLIC INDONESIA No. 1026, 2013 the MINISTRY of finance. Cigarette Tax. The poll. The remittance. The Ordinance. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 116/FMD. 07/2013 ABOUT VOTING and ORDINANCES of TAX REMITTANCE with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 27ayat (5) Act No. 28 of 2009 about local tax and Regional Levies, it needs to set a regulation of the Minister of finance regarding the procedures for voting and Tax Remittance Smoking; Remember: 1. Act No. 11 of 1995 about customs (Gazette of the Republic of Indonesia Number 76 in 1995, an additional Sheet of the Republic of Indonesia Number 3613), as amended by Act No. 39 of 2007 (State Gazette of the Republic of Indonesia Number 105 in 2007, an additional Sheet of the Republic of Indonesia Number 4755); 2. Act No. 28 of 2009 about local tax and Regional Levies (State Gazette of the Republic of Indonesia Number 130 in 2009, an additional Sheet of the Republic of Indonesia Number 5049); Decide: Define: REGULATION Of The MINISTER Of FINANCE REGARDING The PROCEDURES For VOTING And The REMITTANCE Of TAX Cigarettes. www.djpp.kemenkumham.go.id 2013, no. 1007 2 CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. The tax levy over the cigarette is a cigarette excise tax imposed by the Government. 2. Smoking Tobacco is a product that includes a sigaret, cigars, and smoking the leaves. 3. A tax levy that state cigarette is charged against smoking. 4. The notice of Tax Cigarettes which further shortened with the SPPR is a letter that is used by the taxpayer for reporting counting and/or the basis of payment of taxes. 5. Application of tobacco Excise Tape Booking Results that hereafter with the CK-1 is the tax document that used Taxpayer Smoking to apply for booking tape Excise tobacco results. 6. Tax payers Smoking is smoking factory entrepreneurs/producers and importers of cigarettes that have permission form the staple Goods Entrepreneurs Number Taxable tax. 7. Number of staple Goods Taxable Employers Tax hereinafter abbreviated with NPPBKC is permission to run the activities as an entrepreneur, the entrepreneur factory storage of excise taxable goods, importer, retailer, or an entrepreneur's place in the field of retail sales tax. 8. Tax Collection is a set of activities ranging from gathering together the data of the object and the subject of Tax determination of the magnitude of the Tax owed to the tax collection activities to the Taxpayers as well as the supervision of penyetorannya. 9. Deposit Letter Not Tax hereinafter abbreviated SSBP is a document used to make payment of taxes to the State Treasury accounts Cigarettes. 10. public bank is the perception of the Bank appointed by the Secretary of the Treasury to receive the deposit receipts State not in order to import and export, including tax revenues, tax receipts, and the Interior is not a tax. 11. Post Post Office perception is appointed by the Minister of Finance www.djpp.kemenkumham.go.id 2013, no. 1007 3 to receive a deposit receipt of the State. 12. The transaction Receipt Number Country hereinafter abbreviated to NTPN is the number printed on the receipt of State published through State Reception Modules. 13. The number of transactions the Bank hereinafter abbreviated NTB is proof of the deposit transaction receipt number of countries published by the Bank. 14. Number of postal Transactions hereinafter abbreviated to NTP is the number of the State's acceptance of the remittance transaction evidence published by the post. 15. The General State Treasury Accounts hereinafter abbreviated to RKUN is the account of the money the State specified by the Minister of finance as Treasurer General of the State to accommodate the whole acceptance of the State and pay the entire State spending at the central bank. 16. The General Treasury Account Area of the province hereinafter abbreviated RKUD was an account of the place of storage of money on areas specified by the Governor in order to accommodate the entire reception area and pay the entire expenditure areas on the bank. 17. The Office of the Customs and Excise Service Office is the main customs office supervision and the Ministry of customs and Excise in the Environment Directorate General of customs and Excise. 18. The Office of the Ministry of State Treasury which further shortened the vertical KPPN is the Directorate General of the Treasury agency that obtains power from the General Treasurer of the State to carry out most functions of the Treasurer General of the power of the State. 19. Budget income and Expenditure the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives. 20. Budget Users hereinafter abbreviated PA is the official holder of the use of budget authority ministries/agencies. 21. The power of the user's next budget is abbreviated KPA is officials who obtained power of Attorney from the user's budget to carry out the most authority and responsibility for the use of the budget at the Ministry/Institution concerned. 22. a Commitment Maker Officials subsequently abbreviated PPK is the official authorized by the PA/PA Power to take decisions and/or actions that could result in www.djpp.kemenkumham.go.id


2013, no. 1007 4 spending over tax revenues. 23. The signing of the Official Warrant Paying a further abbreviated PPSPM is an official authorized by the PA/KPA to do the testing at the request of the payment and issuing payment orders. 24. Letter of the Ordinance the next Cigarette tax returns abbreviated SKP-PR is a document published by the Director General of Financial Equalization as the PA as the Ordinances of tax refunds. 25. Letter of request for payment that is subsequently abbreviated SPP is a document that was created/published by officials responsible for the implementation of the remittance of tax payment or refund of excess Smoking tax payments. 26. A warrant to pay taxes cigarettes that further abbreviated MSS-PR is a document published by the PPSPM in order to deposit Tax Cigarettes to RKUD Province based on the SKP-PR. 27. A warrant further funding Disbursement abbreviated SP2D is a warrant issued by the KPPN as the General Treasurer of the State Authority for the implementation of expenditure over the Public Treasury Account load of countries based on SPM-PR. 28. The General Treasurer of the country which further shortened BUN is officials who are tasked to carry out the functions of the BUN. 29. The General Treasurer of State Power are hereinafter referred to as the power of the BUN is officials who are appointed by the BUN to perform the implementation of the STATE BUDGET in order to bursaries tend in a defined work area. 30. The archive of computer Data that is subsequently abbreviated ADK is archive data in softcopy form that is stored in the digital storage media. 31. The certificate has been Published which further shortened SKTB is a certificate issued by the KPPN over the Cigarette tax revenues have accounted for KPPN. 32. Decree Refund Overpaid Tax Cigarette then abbreviated SKP-KP2R is a letter of decision as the basis for publish SPM Refund Receipt. 33. SPM next reception Returns abbreviated MSS-PP is a document published by the PPSPM based on the SPP payments Tax overpayment refund Smoking. www.djpp.kemenkumham.go.id 2013, no. 1007 5 CHAPTER II VOTING PROCEDURES is considered Part of the poll TAX was SMOKING article 2 (1) of the basic taxation of cigarettes is tax set out by the Government against smoking. (2) Cigarette tax rates as set forth in Act No. 28 of 2009 about local tax and Regional Levies is of 10% (ten percent) of the excise tax cigarettes. (3) the Magnitudes of principal Smoking Tax owed is calculated by means of multiplying the tax rate referred to in subsection (2) on the basis of taxation referred to in paragraph (1). (4) the poll tax on Cigarettes was conducted by the Office of the Customs and Excise Tax collection in conjunction with Smoking. The second part of article 3 Cigarette Tax Payment (1) the Taxpayers own counting Tax Cigarette Smoking the SPPR poured in. (2) Taxpayers Smoking make SPPR as many as three (3) duplicate with the designation as follows: a. the Sheets to Taxpayers Smoking; b. 2nd Sheet for Office of customs and Excise; and c. the 3rd Sheet for Bank/Post perception. (3) Taxpayer Smoking conveys the SPPR to Head the Office of customs and Excise in conjunction with the submission of CK-1. (4) the SPPR as referred to in paragraph (3) delivered in the form of writing the above form or in the form of electronic data. (5) the Format of the SPPR as referred to in paragraph (1) are listed in Annex I which is part an integral part of the regulation of the Minister. Article 4 (1) officials of the Customs and Excise do research on SPPR as stipulated in article 3 paragraph (3). (2) an examination of the SPPR include: www.djpp.kemenkumham.go.id 2013, no. 1007 6 a. completeness and correctness of filling SPPR; b. conformity between document SPPR with CK-1; and c. the truth of the taxation of cigarettes. (3) in terms of research results towards the SPPR has been appropriate, customs and Excise Officials give the registration number in the tax Books of the SPPR Help Smoking. (4) in the event that the results of research on the existence of a discrepancy found SPPR, officials of the Customs and excise published Note of rejection. (5) the Format of the Book Help Tax Cigarettes referred to in paragraph (3) are listed in annex II which are part an integral part of the regulation of the Minister. (6) the Format of the notes the refusal referred to in subsection (4) are listed in Annex III which is an integral part of part of the regulation of the Minister. Article 5 (1) the taxpayer making the payment to tax Cigarette Smoking a cigarette excise tax payments in conjunction with to the State Treasury. (2) payment of taxes, made via Bank/Post using the form Perception SSBP. (3) payment of taxes using the Smoking section code Budget account code 999.00 Non acceptance of the budget. (4) the taxpayer Smoking make SSBP 4 (four) stanzas with the designation as follows: a. the Sheets to Taxpayers Smoking; b. the second Sheet to KPPN; c. 3rd Sheet for Office of customs and Excise; and d. the Sheet to the Bank/Post perception. (5) in the case of tax Cigarettes as mentioned in subsection (1) is not paid, the service of over CK-1 not implemented. (6) the Format of the SSBP as referred to in paragraph (4) are listed in Annex IV that is part an integral part of the regulation of the Minister. (7) the Ordinances of tax payments by Taxpayers Smoking Cigarettes to the Bank/Post Perception is carried out in accordance with the provisions of regulation perundangan-undangan regarding how to deposit receipts State. www.djpp.kemenkumham.go.id


2013, no. 1007 7 article 6 (1) Taxpayer Smoking convey 3rd sheet SSBP have earned NTPN, WNT/NTP and dates as well as emblazoned cap and has been signed by officials/officers of the Bank/Post the perception of authority to officials of the Customs and Excise. (2) based on the third sheet SSBP, officials of the Customs and Excise Tax deposit over doing the research that is done by the taxpayer. (3) the tax deposit over Smoking Research include: a. the completeness and correctness of filling SSBP; b. conformity of data between the 2 sheets SPPR with 3rd SSBP sheet; and c. the truth and compliance calculation amount Taxed Cigarettes contained in the SPPR with the amount of money deposited. (4) in terms of research results over the SPPR sheet by sheet third SSBP there are discrepancies, which led to a shortage of tax payments, then: a. the Customs Officials delayed the service Ribbon Tax Cigarettes up to dilunasinya payment of taxes for the payment of excise taxes Cigarette Smoking in cash; or b. officials at customs and Excise did not serve the CK-1 next dilunasinya up to the payment of taxes for the payment of excise taxes Cigarette Smoking are getting a delay of payment of tax. (5) in the case of tax Cigarettes has not been repaid as referred to in paragraph (4) and article 5 paragraph (5), then the application for provision of the tax Bands for the next month not served. (6) in terms of research results over the 2nd sheet SPPR with 3rd SSBP sheet as referred to in paragraph (3) was appropriate, the Office of the Customs and Excise doing administering tax revenue Smoking based on SSBP sheet 3. (7) the head offices of the Customs and excise tax revenue monthly report Smoking to the Director of Customs, the Directorate General of customs and Excise manually or via electronic means in the form of ADK at the latest on the seventh business day next month. (8) Upon the submission of the report referred to the cigarette tax revenues on paragraph (7), the Director of Customs, the Directorate General of customs and Excise do recapitulation and delivered a list of the realization of tax revenue Smoking months earlier to the Director of the regional Tax and Regional Levies, Directorate General of www.djpp.kemenkumham.go.id 2013, no. 1007 8 Financial Equalization manually or via electronic means in the form of ADK at the latest on the fifteenth working day next month. Article 7 the administering, pelimpahan, and reporting of tax revenues on Cigarettes Bank/Post perception and KPPN carried out in accordance with the provisions of regulation perundangan-undangan regarding how to deposit receipts State. The third part Payment Deficiency Tax Billing Smoking article 8 (1) in the case of the existence of a tax deficiency found Smoking caused by lack of Excise Tax which caused the lack of Smoking or not Smoking Tax dilunasinya as referred to in article 6 paragraph (4), the head of the Customs and Excise Office delivered a notice of Deficiency Payments to tax Cigarettes to Taxpayers. (2) the notice of Lack of payment of taxes Cigarettes delivered at the latest 1 (one) business day after the discovery of a tax deficiency. (3) the Format of the notice of Deficiency Payments to tax Cigarettes as mentioned in subsection (1) are listed in Annex V which are part an integral part of the regulation of the Minister. Article 9 (1) Taxpayer Smoking mandatory pay off Tax payment shortfall of cigarettes as mentioned in article 8 paragraph (1) at least thirty (30) days from the receipt of the notice of Deficiency Payments to tax cigarettes. (2) in case the taxpayer does not pay the Cigarette shortage of tax payments, the head of the Customs and Excise Office delivered a letter of submission to the Director of the regional Tax and Regional Levies, Directorate General of Financial Equalization with the enclosed notice of Lack of payment of taxes. (3) the date of receipt of the letter referred to in subsection (1) is the date postmarked shipping date, facsimiles, or between other media, and dated at the time the notice of Deficiency Payments to tax Cigarettes received directly to the notice of Lack of payment of taxes Cigarettes sent directly. www.djpp.kemenkumham.go.id 2013, no. 1007 9 (4) the Director General of Financial Equalization Tax payment shortfall tells Smoking based on the letter of surrender as referred to in paragraph (2) to the Governor. (5) the Governor follow up notice of Deficient Cigarette tax payment submitted by the Director General in accordance with the provisions of Financial Equalization legislation. CHAPTER III TAX REMITTANCE SMOKING into ACCOUNT CASH is considered part of the PUBLIC AREAS of the PROVINCIAL Treasury Officials article 10 (1) the Minister of finance as Treasurer General PA State is over the receipt and remittance of tax cigarettes. (2) the Minister of finance appoints the Director-General to carry out the functions of Financial Equalization PA over the receipt and remittance of tax cigarettes. (3) the Minister of finance appoints the Director of the local tax and Regional Levies as KPA. (4) the designation of the KPA as referred to in paragraph (3) are ex-officio. Article 11 (1) KPA is responsible for the implementation of the activities of the remittance of tax cigarettes. (2) in order to carry out its responsibilities, the KPA set: a. PPK; and b. PPSPM. (3) duties, authority, and accountability KPA carried out according to the provisions of legislation of the guidelines implementation budget over the BUDGET burden. Article 12 (1) the determination of the PPK as stipulated in article 11 paragraph (2) letter a is performed in order to request payment for the remittance of tax payment or refund of excess Smoking tax payments. (2) the determination of the PPK is not tied to the fiscal year. www.djpp.kemenkumham.go.id


2013, no. 1007 10 (3) duties, authority, and accountability PPK is carried out in accordance with the provisions of the legislation of the guidelines implementation budget over the BUDGET burden. Article 13 (1) the determination of the PPSPM referred to in article 11 paragraph (2) letter b is performed in order to test the payment request, the imposition of, and the issuance of orders payment for depositing Tax payment or refund of excess Smoking tax payments. (2) the determination of the PPSPM is not tied to the fiscal year. (3) duties, authority, and accountability PPSPM carried out in accordance with the provisions of the legislation of the guidelines implementation budget over the BUDGET burden. The second part of the tax Remittance Mechanisms Smoking Article 14 the remittance tax revenue to the Province implemented RKUD Cigarettes based on tax revenue realization of Smoking at certain periods. Article 15 (1) on the basis of the realization of tax revenue, the Directorate General of the Treasury of tax revenue realization data conveys Smoking to the Directorate General of Financial Equalization. (2) submission of data for the realization of tax revenue Smoking done quarterly on Sunday and the first month of the next quarter. (3) the submission of data on the realization of tax revenues for the fourth quarter of the cigarette was done in the first week of December on the basis of the realization of tax revenue Smoking until 30 November of the year concerned. (4) the submission of data on the realization of tax revenue Smoking until the end of the fiscal year was done at the latest in January of the next budget. Article 16 (1) in order to deposit Tax Cigarettes to RKUD Province, Director General of Financial Equalization setting decisions regarding the proportion of the tax division of Smoking to each province. (2) the decision referred to in subsection (1) are set up every year in the month of December of the previous financial year. (3) the decision referred to in subsection (1) is designated www.djpp.kemenkumham.go.id 2013, no. 1007 11 based on the ratio of the total population of the province against the national population. (4) the ratio of the number of residents set upon the population data used for the calculation of the general allocation of Funds for the financial year in question. Article 5 (1) realization of tax revenue data based on Smoking as stipulated in article 15 paragraph (1) and the decision of the Director-General regarding the proportion of Financial Equalization Tax Division for each province as referred to in article 16 paragraph (1), the Director General of Financial Equalization as the PA over the receipt and remittance of taxes Smoking published SKP-PR. (2) the SKP-duplicate published in PR 3 (three) with designation as follows: a. the Sheet to KPPN Jakarta II; b. 2nd Sheet for PPK; and c. the 3rd Sheet to pertinggal. Article 18 (1) the remittance Tax Cigarettes as mentioned in article 17 paragraph (3) to the respective RKUD provinces, carried out according to the proportion of each province. (2) the remittance receipt Tax Cigarettes to RKUD Province conducted quarterly in the first month of the next quarter. (3) the remittance receipt Tax Cigarettes in October and November was done in December. (4) the remittance Tax Cigarettes to RKUD Province for acceptance in December of the year concerned was carried out after a specified cash flow statement audited. Article 19 (1) of excess Smoking Tax remittance to RKUD province will be taken into account on the remittance of tax Cigarettes the next year. (2) the calculation of excess Smoking tax payment is based on the results of the reconciliation between the Directorate of Financial Equalization, the Directorate General of customs and Excise, and the Directorate General of the Treasury. Article 20 (1) based on the SKP-PR as stipulated in article 17 paragraph (2), PPK published SPP-PR for the remittance of tax Cigarettes to RKUD www.djpp.kemenkumham.go.id 2013, no. 1007 12 provinces. (2) the PPK convey SPP-PR to PPSPM attached with SKP-PR. (3) based on the SPP-PR, PPSPM do the inspection and testing of SPP-PR, along with their attachments. (4) in case the inspection and testing of SPP-PR, have met the conditions, PPSPM published a SPM-PR for the remittance of tax Cigarettes to duplicate in the province RKUD 3 (three) with designation as follows: a. Sheet 1 and sheet 2 to KPPN Jakarta II; and b. the 3rd Sheet to pertinggal. (5) in terms of the inspection and testing of SPP-PR does not comply with the provisions, PPSPM returns the SPP-PR to PPK to be repaired or completed. (6) PPSPM delivered a SPM-PR as referred to in paragraph (4) to the Jakarta KPPN II. Article 21 based on SPM-PR as stipulated in article 20 paragraph (6) and the SKP-PR as stipulated in article 17 paragraph (2) letter a, KPPN Jakarta II published SP2D in accordance with the provisions of the issuance of SP2D. CHAPTER IV REFUND of OVERPAID TAXES SMOKING section 22 (1) in case there is the presence of excess Smoking tax payments because of mistakes calculating the excise tax refund or because of Smoking, Smoking Taxpayers may apply for a refund of excess Smoking tax payments to the head of Office of customs and Excise. (2) a refund of overpaid Taxes calculated on overpaid Cigarettes Tax Cigarettes because of mistakes calculating the excise tax refund or Smoking. (3) the tax overpayment refundable Tax when Cigarette Smoking was paid as evidenced by the 1st sheet SSBP have earned NTPN. (4) upon payment of the excess Taxes Cigarettes, head of the Office of customs and excise published Evidence of excess Smoking tax payments. (5) Evidence of excess Smoking Tax Payment can be used as the basis of tax returns with the provisions do not exceed a period of 12 (twelve) months from the date of www.djpp.kemenkumham.go.id


2013, no. 1007 13 publication. (6) the Format of the Proof Marks of excess Smoking tax payments as referred to in paragraph (4), are listed in Annex VI which is part an integral part of the regulation of the Minister. Article 23 (1) a refund of overpaid Taxes Smoking is done with provisions: a. in respect of tax refunds on Tax payments accounted for Cigarette Smoking, Smoking accounted for tax returns over the next Cigarette tax payments; or b. in the event that a refund of tax Cigarettes made in cash, Cigarette tax returns made in cash. (2) in the event of the repayment of Excise Tax payments calculated on Cigarette Smoking next referred to in subsection (1) letter a, Taxpayers Smoking attach Proof of tax payment of Excess Smoking at the time of filing SPPR next. (3) based on Evidence of excess Smoking Tax Payment, taking account of the Customs and Excise Office's tax return with tax payments the next Cigarette. (4) in respect of tax returns made in cash as referred to in paragraph (1) letter b, Taxpayer Smoking Cigarette tax returns to apply in writing to the Head Office of customs and Excise by attaching Evidence of excess Smoking tax payments. (5) upon application for a refund of overpaid Taxes cigarettes, the head offices of the Customs and Excise do research application file and check the completeness of the period of introduction of Evidence of excess Smoking tax payments. (6) in case the results of the research referred to in subsection (5) has appropriate, head of the Customs and Excise Office delivered a letter request to the head of KPPN to publish SKTB attached with a copy of the sheet of the SSBP has got NTPN. (7) Format SKTB referred to in paragraph (6) are listed in Annex VII is part an integral part of the regulation of the Minister. (8) in the event the results of the study referred to in paragraph (5) there is a mismatch, the head of the Customs and Excise Office delivered a letter of rejection to the Taxpayer. www.djpp.kemenkumham.go.id 2013, no. 1007 14 section 24 (1) on the basis of the letter of request submitted by the head of the Office of customs and Excise as referred to in article 23 and paragraph (6), the head of the KPPN publish SKTB in stanzas four (4) with the designation: a. 2 (two) for the Office of customs and Excise; b. one (1) to KPPN Jakarta II; and c. 1 (one) as pertinggal. (2) the Format of SKTB as referred to in paragraph (1) are listed in Annex VII is part an integral part of the regulation of the Minister. (3) the head of the Customs and Excise Office delivered a letter of recommendation for tax overpayment refund Smoking to the Directorate General of Financial Equalization with the enclosed application documents: a. from Taxpayers Smoking; b. proof of tax payment of excess Smoking; and c. SKTB. (4) based on letters of recommendation a refund of excess tax payments, Director General of Financial Equalization as the PA over the receipt and remittance of tax Cigarettes published in KP2R-bottomed SKP 3 (three) with designation as follows: a. the Sheet to KPPN Jakarta II; b. 2nd Sheet for PPK; and c. the 3rd Sheet as pertinggal. (5) based on the SKP-KP2R, PPK published SPP over repayment of excess tax payments. (6) the TUITION FEE is submitted to PPSPM attached with SKP-KP2R. (7) according to the SPP, PPSPM do the inspection and testing of the tax overpayment refund SPP Smoking. (8) in terms of the inspection and testing comply with the SPP, PPSPM published a SPM-PP in double 3 (three) with designation as follows: a. Sheet 1 and sheet 2 to KPPN Jakarta II; and b. the 3rd Sheet as pertinggal. (9) SPM-PP published by using Part of budget account code 999.00 kontrapos account of the Non acceptance of the budget referred to in article 5 paragraph (3). www.djpp.kemenkumham.go.id 2013, no. 1007 15 (10) PPSPM delivered a SPM-PP as referred to in paragraph (8) to KPPN Jakarta II enclosed sheet with the SKP-KP2R. Article 25 based on SPM-PP as stipulated in article 24 paragraph (10) and the SKP-KP2R as referred to in article 24 paragraph (4), KPPN Jakarta II published SP2D in accordance with the provisions of the issuance of SP2D. Chapter V REPORTING and RECONCILIATION of article 26 (1) the Director General of Financial Equalization report upon receipt and remittance of tax Cigarettes to the Minister of finance with copy to the Governor. (2) submission of reports upon receipt and remittance of taxes Smoking is done at the latest in January of the next budget. Article 27 Directorate General of Financial Equalization can reconcile and coordinate with relevant agencies in the framework of the implementation of voting and the remittance of tax cigarettes. CHAPTER VI MISCELLANEOUS PROVISIONS of ANOTHER Article 28 (1) implementation of the poll tax on Smoking is done with technical instructions based on the poll tax on cigarettes. (2) the Technical Instructions of the poll Tax Cigarettes listed in Annex VIII which is part an integral part of the regulation of the Minister. Article 29 (1) in the framework of the determination of the tax revenue target for Smoking on the budget income and Expenditure the provincial Area, Directorate General of Financial Equalization can convey information about the plans for the entire Cigarette tax revenues of local Government of the province. www.djpp.kemenkumham.go.id


2013, no. 1007 16 (2) information concerning the plan of tax revenues based on the plan presented Cigarette acceptance of Excise Tobacco Results from the Directorate General of customs and Excise. Article 30 in respect of payment of the tax by Taxpayer Smoking Cigarettes through a Bank/Postal Perception using an electronic system, the procedures for payment are implemented in accordance with the provisions of the guidelines the payment/deposit receipts State through the electronic system. Article 31 (1) the remittance Tax Cigarettes to the newly formed province implemented after the province set local regulations regarding Budget revenues and Shopping area. (2) in the case of the province referred to in subsection (1) does not yet have local regulations regarding Budget revenues and shopping districts, the remittance of taxes Smoking implemented through the province. (3) tax on cigarettes that has been remitted to the province of the parent referred to in subsection (2) is divided by the parent to the provincial of the new province was formed based on the proportion of the population. (4) the distribution of tax revenues Smoking by province to the newly formed district/city diwilayahnya, implemented in accordance with the regulations of the provincial Governor's parent regarding a tax receipt for the results. CHAPTER VII TRANSITIONAL PROVISIONS Article 32 entry into force By regulation of the Minister of this, towards the document CK-1 that has been getting a number of registration before January 1, 2014 was not done the poll tax on cigarettes. CHAPTER VIII PROVISIONS COVER Article 33 this Ministerial Regulation went into effect on January 1, 2014. www.djpp.kemenkumham.go.id 2013, no. 1007 17 to let everyone know, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on August 1, 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on August 6, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id