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STATE NEWS
REPUBLIC OF INDONESIA
| No. 593, 2013 | MINISTRY OF FINANCE. The fare. A group. Tobacco excise. Relationships. Redemption. |
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 78 /PMK.011/ 2013
ABOUT
GROUP DESIGNATION AND THE TOBACCO YIELD EXCISE TARIFF
AGAINST THE TOBACCO PRODUCTS FACTORY BUSINESS
WHICH HAS AN INTERCONNECTED RELATIONSHIP
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the provisions of the special relationship between tobacco manufacturers and other tobacco manufacturers have been set up in the Regulation of the Finance Minister Number 191 /PMK.04/ 2010 on the Change of the Regulation of the Minister of Finance Number 191 200 /PMK.04/ 2008 On The Order Of Granting, Freezing, And Revocation Of The Principal Number Of Excise Goods Employers For Factory Employers And Tobacco Products Importers;
B. that in order to realize the climate of the tobacco industry business that is conducive and securing the state's acceptance of the excise-avoidance efforts, it needs to rearrange the provisions regarding the preferable relationship between the tobacco products and the setting. Tobacco products and services are based on the number of companies that have a relationship with the other.
c. that under consideration as defined in the letter a and the letter b, and in order to carry out the provisions of Article 5 of the paragraph (5) of the Act No. 11 of 1995 on Excise as amended by Law No. 39 of 2007, need to establish the Finance Minister ' s Regulation on the Designation Of The Group And The Tobacco Yield Excise Tariff On Tobacco Products Factory Employers Who Have A Link To The Relationship;
Given: 1. Law No. 11 of 1995 on Excise (State 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 the Republic of Indonesia) Indonesia Year 2007 Number 105, Additional Gazette of the Republic of Indonesia No. 4755);
2. Presidential Regulation No. 24 of 2010 on Occupation, Duty, and Functions of the Ministry of State and Functions of the Organization, Duty, and Functions of the Ministry of State;
DECIDED:
establish: REGULATION OF THE MINISTER OF FINANCE ON THE DESIGNATION OF THE GROUP AND THE TARIFF ON EXCISE TOBACCO PRODUCTS TO TOBACCO-PRODUCE FACTORY EMPLOYERS IN RELATION TO THEIR RELATIONSHIPS.
BAB I
UMUM CONDITIONS
Section 1
In this Minister ' s Rule, which is referred to:
1. Person is a private person or legal entity.
2. The manufacturer of tobacco products that is next called the Factory Employers is the one who's working on the tobacco products factory.
3. The relation of the relationship is the relationship of the company between the tobacco plants of the aspect of the application, key management, the use of raw tobacco (TIS), and/or family relations.
4. Director is the Excise Director of the Directorate General of Customs and Excise.
5. The Customs and Excise Officials are the employees of the Directorate General of Customs and Excise appointed in a particular position to carry out certain duties under the Excise Act.
6. The Area Office is the Regional Office of the Directorate General of Customs and Excise
7. The office of the Directorate General of the Customs and Excise subsequently called the Office is the Main Service Office of the Customs and Excise Office or the Office of Oversight and Customs Service in the environment of the Directorate General of Customs and Excise.
8. Factory production is a production of each type of tobacco yield calculated based on the excise booking document.
9. Limitation of Factory Production Number is the production limit of each type of tobacco output calculated based on the excise order document, within a year of takwim before the budget year runs.
BAB II
CONNECTION LINK BETWEEN
FACTORY ENTREPRENEUR
Section 2
(1) Factory employers who have a link to the aspect:
a. The application;
B. key management;
c. use of the raw materials consumption of excise tobacco obtained from Other Factory Employers who have at least 10% (ten percent) capital inclusion; and/or
D. Family ties both as blood and temporary in straight line of descent and/or to the side 2 (two) degrees.
It's considered to be an entrepreneur who has a relationship.
(2) Factory businessmen are considered to have a Relationship Related to the aspect of the application, in terms of:
a. Factory employers have direct or indirect capital inclusion of at least 20% (twenty percent) on other factories;
B. Factory employers have a direct capital inclusion of at least 20% (twenty percent) at 2 (two) factories or more on each plant;
C. There are two (two) factories or more that are at least 20% (twenty percent) of each factory owned by the same party;
D. Factory employers have capital inclusion in other factories at least 10% (ten percent) and are the largest shareholders in the plant;
e. Factory employers have a capital inclusion on other factories at least 10% (ten percent) and are the largest creditors in the plant; or
f. Factory employers are doing a job for other factory entrepreneurs in the framework of capital lending.
(3) Factory businessmen are considered to have a Relationship Related to key management aspects, in terms of:
a. The Commissioner or the Board of Directors of a Tobacco Factory have been the commissioner or the board of directors of other tobacco companies in the same time;
B. Factory employers based on basic budget or certain agreements are able to master the majority of votes in a meeting of other tobacco-produce manufacturers ' meetings;
C. A factory entrepreneur becomes a commissioner or a director on another tobacco output factory in the same time; or
D. There are certain employees of a tobacco factory under contract or agreement that has the authority to regulate and determine the financial and operational policies of other tobacco products within the same time.
(4) Factory businessmen are considered to have relationships related to aspects of raw materials, namely the use of raw materials derived from the excise tobacco obtained from other Factory Employers who have the most capital inclusion a little 10% (ten percent).
(5) Factory businessmen are considered to be related to aspects of family relations, namely the Factory Employers who have a family relationship either as blood as well as in a straight line of descent and/or to the side 2 (two) degrees With another factory entrepreneur.
(6) In terms of Factory Employers as referred to in paragraph (5) is the legal entity, then the considered Factory Employers are at least 20% (twenty percent), the commissioner, the directors, and/or any particular employee which under contract or agreement has the authority to govern and determine the financial and operational policies of the plant.
BAB III
LAYOUT OF THE DESIGNATION AND REVOCATION OF FACTORY EMPLOYERS WHICH HAVE LINKS TO OTHER FACTORY ENTREPRENEURS
Section 3
Factory entrepreneurs are set to have a Relationship to Related, in terms of:
(A) The Factory's Businessman Concerned has a relationship related to other Factory businessmen with supporting evidence; or
B. The results of the research by the Customs and Excise Officials are indicative, proving the presence of a relationship to the Factory's Emplo
Section 4
(1) The statement has the Relationship of the Relationship as referred to in Article 3 of the letter a, delivered to:
a. The Head of the Region Office if the plant is under the same Area Office;
B. The Director if the factory is under a different Area Office.
(2) In the statement of the Factory Businessman as referred to in paragraph (1), the Head of the Regional Office or the Director of Delivering A Decree For The Relationship Of The Relationship Of A Factory Entrepreneur With Other Factory Businessmen using the example format as specified in Annex IV which is an inseparable part of this Minister ' s Regulation.
Section 5
(1) Pembuktian as referred to in Article 3 of the letter b is performed against Factory Entrepreneas who have an indication of the connection to the Other Factory's Businessman.
(2) To get an indication as referred to in paragraph (1), the Head of the Office conducts research into the activities of the Factory Employers located within its supervising area.
(3) Research as referred to in paragraph (2) must be accompanied by evidence, that is:
a. Excise Documents or excise complementary documents;
B. report results report;
C. Audit Results report; or
D. evidence of other findings, including notes, books, letters, and other documents.
(4) In terms of the results of the study found an indication of Factory Employers who have links to other Factory Employers, the Head of the Office notified:
a. The Head of the Region Office if the plant is under the same Area Office; or
B. The Director if the factory is under a different Area Office.
Section 6
(1) Based on the notice as referred to in Article 5 of the paragraph (4), the Head of the Region Office or the Director is conducting further research.
(2) Research as referred to in paragraph (1), can be done through audits.
(3) In regard to further research results, the Head of the Region Office or the Director obtained a temporary conclusion that the Factory's Employers have a Relationship Relationship, then the results of the research are delivered to the Factory employers are concerned with using the example of a format as set forth in Annex I which is an inseparable part of this Minister ' s Regulation in order to get a response.
(4) The response to the interim conclusion as referred to in paragraph (3) is delivered by the Factory Businessman in the most prolonged period of 7 (7) days of work since the receipt of the notice.
(5) In the case of the Factory Businessman not delivering a response in the timeframe as referred to in paragraph (4), Factory businessmen are considered accepting.
(6) In the case of the Factory Businessman rejects the interim conclusion as referred to in verse (3), the Head of the Regional Office or the Director is doing the final discussion with the Factory Employers in question.
(7) The results of final discussion are poured in the final discussion of the treatise, using the example of the format as set forth in Annex II and Annex III which are integral parts of the event. from the Minister's Rules.
(8) Factory businessmen are considered to receive a temporary conclusion as referred to in paragraph (3) in terms of:
a. The Factory entrepreneur or his power did not attend the final discussion;
B. The Factory entrepreneur or its ruler attended the final discussion but did not carry out the final discussion; or
C. The factory entrepreneur or his master attended the final discussion but did not sign the news of the final discussion.
(9) The Head of the Region Office or the Director delivers a Decision on Attributing Relationships of the Relationship, in case:
a. Factory employers receive temporary conclusions as referred to in paragraph (3);
B. Factory employers do not deliver a response in the timeframe as referred to in paragraph (4);
C. Factory employers receive final discussion results as referred to in verse (7); or
D. Factory employers are considered to be receiving temporary conclusions as referred to in verse (8).
(10) The Decree of the Attributing Relationship Relation as referred to in paragraph (9) is delivered to each Factory Employers and the Head of the Office related to using the example of the format as specified in Annex IV which is an inseparable part of this Minister ' s Regulation.
(11) In regard to the outcome of the final discussion it is not proven that the Factory Businessman has a Related Relationship, the Head of the Area Office or the Director delivered the results of that final discussion to the Chief Office found There's an indication of the relationship to the relationship and the respective Factory
Section 7
(1) Factory businessmen may apply for a revocable revocation of the Relationship Relationship with Other Factory Employers to the Head of the Office of the Region or Director through the Head of Office, with the accompanying:
a. Statement by using the example of the format as specified in Annex VI which is an inseparable part of this Minister's Regulation; and
B. Supporting evidence.
(2) At the request of Factory Employers as referred to in paragraph (1), the Head of the Region Office or the Director is conducting further research.
(3) In terms of further research results that the Factory's Businessman Still Has Relationships, the Head of the Area Office or the Director delivers a rejection letter to the Factory's Employers concerned.
(4) In terms of further research results are proven that Factory Entrepreneurers no longer have a Related Relationship, Head of the Region Office or Director delivered the Revocation of the Determination Relationship of the businessman Tobacco Works Works by using the example of the format as specified in Annex V which is an inseparable part of this Minister's Regulation.
BAB IV
THE MANUFACTURER ' S EXCISE AND EXCISE TARIFF THAT HAS A LINK TO LINK
Section 8
(1) Factory entrepreneurs are grouped in group of entrepreneurs based on each type and amount of tobacco production, according to the Limitation of the Production number of tobacco products as set out in the Finance Minister Regulation About the tobacco tax rate.
(2) The Factory Entrepreneur Group that owns the Relationship Relationship is calculated on each type and quantity of Tobacco Factory Production is based on the combined tax order document all the factories that have a Relationship Connections across the factory site.
(3) In terms of the number of Factory Production as referred to in paragraph (2) have exceeded the Limitation of Production Limitation of tobacco production in a running taxable year, the Head of the Office performs the adjustment of the group Factory employers as set up in the Finance Minister ' s Regulation regarding tobacco yield excise tariffs.
Section 9
(1) In terms of Factory Employers have a Relationship Relationship, to be able to be classed in the designation of excise rates per bar or gram for any type of tobacco yield is determined by type, amount of production, and:
a. the retail price of the group in terms of retail selling of the owned brand is not lower than the minimum retail sale price provision in the group; or
B. The minimum retail price in the group is in terms of the retail selling price of lower-owned brands than the minimum retail selling price provision in the group.
(2) Redemption as referred to in paragraph (1) only applies to 1 (one) times at the time of the assignment of the Relationship Relationship, and the subsequent designation follows the provisions as set forth in the Finance Minister's Regulation on the excise tariff Tobacco products.
Article 10
In Terms Of Factory Businessmen ' s Revoked Relationship Assignment, Then Factory Entrepreneurs Can Apply:
a. The decline of the Factory Employers is the same as the group before it is established to have a relationship
B. Excise rate adjustment with provisions:
1. The retail selling price for retail selling prices before it is specified has a Connection Relationship over the retail sale price is not lower than the provisions of the applicable tobacco yield excise rates; and
2. The excise fee based on the provisions of the applicable tobacco yield excise tariff, as the group before it is specified has a Relationship of the Relation.
Section 11
(1) The Head of the Office may directly reestablish tobacco yield excise rates on a brand of tobacco products against the Factory Employers who have been set to have a Relationship Relationship without having to wait 6 (six) months In a row didn't order any customs
(2) Redemption of the tobacco yield excise tariff on a brand of tobacco output as referred to in paragraph (1) other than meeting the provisions in Article 9 of the paragraph (1) must also satisfy the provisions:
a. the excise tariff on tobacco products over the brand should not be lower than the last specified tobacco yield excise tariff; and
B. The retail price is at least equal to the last of the retail selling prices or be notified.
Article 12
(1) The group's excise and excise tariff is performed by the Head of the Office after the Head of the Office or the Director establishes the Decision on the Relationship of the Relationship Relationship, resulting in the group changes and the excise rate Tobacco products.
(2) The treatment of the group designation and the excise tariff on tobacco yield as referred to in paragraph (1) begins since the relationship of the longest relationship since the enactment of this Minister's Regulation.
(3) Factory businessmen may use excise cords with rates before the designation of the group and the excise excise rates as referred to in paragraph (1) the longest 30 (thirty) days from the date of the designation.
BAB V
OTHER PROVISIONS AND TRANSITIONAL PROVISIONS
Section 13
(1) All Factory Employers must declare to have or have no relation to the Head of Office of the slowest 10 (ten) business days since the enactment of this Minister's Regulation, using the example of a format as set forth in Appendix VI which is an inseparable part of the Regulation of this Minister.
(2) The Factory ' s employers who do not deliver a statement as referred to in paragraph (1) will be conducted vetting by the Head of the Office.
(3) The examination as referred to in paragraph (2) is set further in the Regulation of the Director General of Customs and Excise.
Section 14
The Head of the Office is required to pay for the lack of calculation of the calculation of the excise payment and other State levies, whose implementation is charged to the Directorate General of Customs and Excise, which occurred due to the assignment of the Relationship Connection.
Section 15
At the time the Minister ' s Ordinance came into effect, the provisions of Article 21A Regulation of the Finance Minister Number 191 /PMK.04/ 2010 on the Change of the Regulation of the Finance Minister Number 200 /PMK.04/ 2008 on the Order of Granting, Freezing, And Revocation The Principal Number Of Excise Goods Entrepreneurs For Factory Businessmen And Tobacco Products Importers Are Revoked And Declared To Be Not Applicable.
BAB VI
CLOSING PROVISIONS
Section 16
The Regulation of the Minister comes into effect 60 (sixty) days from the date of the promulcity.
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 April 11, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 12 April 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
