Weigh: a. that the terms of payment and payment of state acceptance in the order of import, state acceptance in order of export, state acceptance of excise goods, and state acceptance derived from the imposition of the upper administration's fine The transport of certain goods, has been set up in the Regulation of the Minister of Finance Number 213 /PMK.04/2008;
B. that in order to support the administrative order of the country's acceptance of the country's acceptance of the country, it is necessary to make an upgrade to the provisions of such a letter above;
c. that under consideration as referred to in the letter a and the letter b, need to establish the Finance Minister's Regulation on the Change of the Regulation of Finance Minister Number 213 /PMK.04/ 2008 on Payment Methods and Reception Repayment Country In Order To Import, State Acceptance In Order For Export, State Acceptance Of Excise Goods, And State Acceptance That Is Derived From The Imposition Of Administrative Fines On The Transport Of Certain Goods;
Given: 1. Law No. 10 of 1995 on Kepabeanan (Gazette of the Republic of Indonesia in 1995 No. 75, Additional Gazette of the Republic of Indonesia Number 3612) as amended by Law No. 17 of 2006 (State Sheet) Republic of Indonesia Year 2006 Number 93, Additional Gazette Republic of Indonesia Number 4661);
2. Finance Minister Regulation Number 213 /PMK.04/ 2008 on Payment Methods And State Acceptance Payments In Import Rangka, State Acceptance In Export Rfigures, State Acceptance Of The Goods, And State Acceptance Originating From Administration Of The Administration (s) Of The Cloud Service
SET: REGULATION OF FINANCE MINISTERS ON CHANGES TO THE REGULATIONS OF FINANCE MINISTER NUMBER 213 /PMK.04/ 2008 ABOUT THE ORDER OF PAYMENT AND THE DEPOSIT OF STATE ACCEPTANCE IN ORDER OF IMPORTS, THE ACCEPTANCE OF THE COUNTRY IN EXPORT ORDER, STATE ACCEPTANCE OF EXCISE GOODS, AND STATE ACCEPTANCE WHICH DERIVED FROM THE IMPOSITION OF ADMINISTRATIVE FINES FOR THE TRANSPORT OF CERTAIN GOODS.
Some of the provisions in Finance Minister Regulation No. 213 /PMK.04/ 2008 on Payment Terms and State Reception In Import Rangka, State Reception In Rangka Export, State Reception of the Goods of Excise, and Country Acceptance of the Administrative Fines of Certain Goods of Goods, is changed as follows:
1. The provisions of Article 1 of the number 20 are amended so that Article 1 reads as follows:
Section 1
In Regulation of this Minister, referred to by:
1. Wajib Pay is a private person or legal entity that, according to the provisions of laws, is determined to make state acceptance payments in order of import, state acceptance in export order, state acceptance of goods The excise tax, and the administration's fine on the transport of certain goods.
2. Payment is the activities of the receipt of the country in order to import, acceptance of the country in order for export, state acceptance of the excise goods, and the administration fine for the transport of certain goods by the taxpayer to the country's treasury. through Bank Devisa Perception, Bank Perception, Postal Perception, Office of Customs and Excise, or the Post Office, in order to fulfill its paeness and excise obligations.
3. The repayment is the activity of handing over the entire payment payment of the state in order to import, state acceptance in export order, state acceptance of the excise goods, and the administration fine on the transport of certain goods received from mandatory pay to the state coffers by Bank Devisa Perception, Bank Perception, Postal Perception, the Customs Office, Customs Office, or the Post Office.
4. Kas State is a state money vault designated by the Minister of Finance as the General Treasurer of the State to accommodate all state receipts and to pay for state spending.
5. The Perception Bank is a public bank appointed by the Minister of Finance to receive a deposit of state revenues not in the framework of imports and exports, which includes tax receipts, domestic excise, and non-tax revenues.
6. Bank Devisa Perception is a public bank charged by the Minister of Finance to receive a state of receipt of the state in order to import and export.
7. PT. Pos Indonesia (Persero) later called the Post Office is the state-owned enterprise that has a technical managing unit in the area that is central giro/central giro joint/special combined giro special as well as post office and giro.
8. Post Perception is the Post Office appointed by the Minister of Finance to receive the country ' s acceptance deposit.
9. The next number of State Reception Transactions abbreviated to NTPN is the number of receipt of the receipt transaction published via the State Reception Module.
10.Number of Bank Transactions that are next abbreviated to NTB is the proof transaction number of receipts published by the Perception Bank or the Bank of Devisa Perception.
11.Number of Post Transactions next abbreviated as NTP is the proof transaction number of receipts published by the Perception Post.
The 12.Letters of Customs, Excise, and Taxes, which are next shortened to SSPCP are letters used to make payments and as proof of payment or payment of state acceptance.
13.m Customs and Excise Office is the office in the environment of the Directorate General of Customs and Excise where the customs and excise obligations are in accordance with the Regulation of this Minister of Finance.
14.Exchange of Pabeanan Electronic Data and Excise Data are the process of delivering customs documents and excise documents in the form of electronic data exchange via interapplication communication and interchange. An organization that is integrated with the use of the data communication system.
15.Treasurer is a person who is appointed to receive, store, lease, attempt to, and account for state/regional income in the implementation of the State Budget and Shopping Budget (APBN) /Budget Development and Regional Shopping (APBD) in the office/work unit of the ministry of state/region/government.
16.Surat Assignment is a bill letter published by customs officials or the Director General of Customs and Excise.
17.Acceptance of state in order of import consists of:
a. Import duties, including anti-dumping duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, duties, fees,
B. a customs administration fine;
c. Other customs revenue;
D. PPN Import;
e. PPh section 22 imports;
f. Import PPnBM;
G. the PPN billing interest; and
h. State Acceptance Is Not A Tax.
18.Acceptance of state in export order consists of:
a. bea exit;
B. The customs administration fines are out;
c. custom flower exit; and
D. State Acceptance Is Not A Tax.
19.Acceptance of state over excise goods consists of:
a. tobacco output excise;
B. Ethyl alcohol excise;
c. The drink excise contains ethyl alcohol;
D. excise administration fine;
e. other excise income;
f. PPN tobacco results; and
G. State Acceptance Is Not A Tax.
The other 20.Revenue customs consists of:
a. interest over import duties;
B. interest over the customs administration fine;
c. interest in fines of the customs administration exit;
D. a fine export administration other than the import duties;
e. interest in fines of export administration other than customs duties; and
f. Administration sanctions are fines for breach of cash discharges and/or other payment instruments in check form, travel check, mail can be paid, or bilyet giro into or outside the customs area.
Another 21.Revenue excise is made up of:
a. Interest in excise debt, excise deficiency, and/or excise administrative fines;
B. The replacement fee of the excise printing print; and
C. The replacement fee for the name of the excise tag.
22.Acceptance of the State is not a tax on the pabeeness and excise that is further referred to as PNBP is the receipt of the state collected by the Directorate General of Customs and Excise over the services of import, export and excise services.
2. The provisions of Article 3 of the paragraph (1) and the paragraph (2) are changed, and plus 2 (two) verses, i.e., paragraph (3) and paragraph (4), so that Article 3 reads as follows:
Section 3
(1) The payment of the country's acceptance in the order of the import as referred to in Section 2, performed using the SSPCP attached to the document which is the basis for the payment of the country's acceptance in the order of import, among other things Import Customs Notifications or Redemption Letters.
(2) The SSPCP as referred to in paragraph (1) can be used as the basis for the service of the paeiness in the field of import, provided the SSPCP is intended to have got:
a. NTB/NTP and NTPN in terms of payment done in Bank Devisa Perception or Post Perception; or
B. SSPCP numbers, in terms of payment are done at the Customs and Excise Office or the Post Office.
(3) In terms of NTPN as referred to in paragraph (2) the letter a cannot be published due to the occurrence of an intrusion against MPN or other causes, the SSPCP validated with NTB/NTP teraan can be used as the basis for Security services in the import field.
(4) At the service of paeiness in the import field as referred to in verse (3), notified by Bank Devisa Perception or Post Perception to the Office of Customs and Excise is the slowest on the next working day.
3. The provisions of Article 4 paragraph (1) are changed, and between verses (1) and verses (2) are inserted two (two) verses, the verses (1a) and the paragraph (1b), so that Article 4 reads as follows:
Section 4
(1) State acceptance payments in the order of imports performed at the Customs and Excise Office, disseminated to the State Kas through the Bank Devisa Perception or Post Perception on the next working day.
(1a) The state acceptance deposit in the import frame as referred to in paragraph (1) is performed in certain periods, i.e. on the next Tuesday of the week in terms of:
a. the location of the Customs and Excise Office is in an area that no Bank Devisa Perception or Perception Post and/or charges must be issued to provide the state acceptance of the country's acceptance of the country to be provided;
B. The location of the Customs and Excise Office is located in a remote area of the Bank Devisa Perception or Post Perception and/or charges that must be issued to provide the state's acceptance of the state's acceptance of the country's acceptance of the amount.
(1b) In terms of Tuesday falls on holidays or days of being covered, the deposit of state acceptance in the import frame as referred to in paragraph (1a) is performed on the next working day.
(2) The acceptance of the country in the order of imports received by the Post Office is tuned to the State Kas through the Bank Devisa Perception or Post Perception on the next working day.
(3) State acceptance testing in the order of imports as referred to in paragraph (1) and paragraph (2), performed by using SSPCP which has been numbered by the Customs Office or the Post Office as referred to in Article 3 of the paragraph (2) letter b.
4. Terms of Section 6 paragraph (1) and paragraph (2) are changed, and plus 2 (two) verses, the paragraph (3) and paragraph (4), so that Article 6 reads as follows:
Section 6
(1) The payment of the country's acceptance in the order of the export as referred to in Section 5, performed using the SSPCP attached to the document which is the basis for the payment of the country's acceptance in the order of export, among other things Export customs notice or Redemption Letter.
(2) The SSPCP as referred to in paragraph (1) can be used as the basis for the paeking service in the field of export with the provisions of the SSPCP referred to have been obtained:
a. NTB/NTP and NTPN, in terms of payment done in Bank Devisa Perception or Post Perception; or
B. SSPCP numbers, in terms of payment are done at the Customs and Excise Office or the Post Office.
(3) In terms of NTPN as referred to in paragraph (2) the letter a cannot be published due to the occurrence of an intrusion against MPN or other causes, the SSPCP validated with NTB/NTP teraan can be used as the basis for Security services in the export field.
(4) At the service of paeiness in the field of export as referred to in paragraph (3), be notified by the Bank of Devisa Perception or Post Perception to the Customs Office and the slowest Excise on the next working day.
5. The provisions of Article 7 of the paragraph (1) are changed and between verses (1) and verses (2) are inserted two (two) verses, the verses (1a) and the paragraph (1b), so that Article 7 reads as follows:
Section 7
(1) State acceptance payments in export order conducted at the Customs and Excise Office are tuned to the State Kas through the Bank Devisa Perception or Post Perception on the next working day.
(1a) The country ' s acceptance of the export in order of export as referred to in paragraph (1) is performed in certain periods, i.e. on the next Tuesday of the week in terms of:
a. The location of the Customs and Excise Office is in an area that no Bank Devisa Perception or Perception Post and/or charges must be issued to provide the state's acceptance of the country's acceptance of the country's acceptance of the country; and/or
B. The location of the Customs and Excise Office is located in a remote area of the Bank Devisa Perception or Post Perception and/or charges that must be issued to provide the state's acceptance of the state's acceptance of the country's acceptance of the amount.
(1b) In terms of Tuesday falls on holidays or days of being covered, the deposit of state acceptance in the order of export as referred to in paragraph (1a) is performed on the next working day.
(2) The acceptance of the country in the order of export received by the Post Office is tuned to the State Kas through the Bank Devisa Perception or Post Perception on the next working day.
(3) State acceptance testing in the order of export as referred to in paragraph (1) and paragraph (2), performed using SSPCP which has been numbered by the Customs and Excise Office or Post Office as referred to in Section 6 of the paragraph (2) of the letter B.
6. The provisions of Article 9 of the paragraph (1) and paragraph (2) are changed, and plus 2 (two) verses, i.e. verses (3) and paragraph (4), so that Article 9 reads as follows:
Section 9
(1) State acceptance payment of excise goods as referred to in Section 8, done by using SSPCP attached to documents that are the basis for payment of state acceptance of the excise goods, among others Excise document or Letter of Redemption.
(2) The SSPCP as referred to in paragraph (1) can be used as the basis for service in the excise field, with the provisions SSPCP referred to have gotten:
a. NTB/NTP and NTPN, in terms of payment done at the Perception Bank or the Perception Post; or
B. SSPCP numbers, in terms of payment are done at the Customs and Excise Office or the Post Office.
(3) In terms of NTPN as referred to in paragraph (2) the letter a cannot be published due to the occurrence of an intrusion against MPN or other causes, the SSPCP validated with NTB/NTP teraan can be used as the basis for services in the excise field.
(4) For service in the field of excise as referred to in paragraph (3), be notified by the Perception Bank or the Perception Post to the Customs Office and the slowest Excise on the next working day.
7. The provisions of Article 10 of the paragraph (1) are changed and between verses (1) and paragraph (2) are inserted two (two) verses, the verses (1a) and paragraph (1b), so that Article 10 reads as follows:
Section 10
(1) The PNBP payment performed at the Customs and Excise Office as referred to in Section 8 of the paragraph (2), is tuned to the State Kas via the Perception Bank or the Perception Post on the next working day.
(1a) The PNBP ' s (1) Repayment referred to in paragraph (1) is performed in a given period of the following Tuesday of the week in the event:
a. The location of the Customs Office is in an area that no Perception Bank or Perception Post and/or charges must be issued to provide the state's acceptance of the country's acceptance of the country's acceptance of the country;
B. The location of the Customs and Excise Office is in a remote area of the Perception Bank or the Perception Post and/or the costs that must be issued to provide the state's acceptance of the country's acceptance of the country's acceptance of the amount.
(1b) In case of a Tuesday fall on a day off or the day of the drop, the PNBP disburse, as referred to in verse (1a) is conducted on the next working day.
(2) The PNBP ' s (2) Paragraph (s) referred to in paragraph (1), performed by using the SSPCP which has been numbered by the Customs Office and Excise Office as referred to in Article 9 of the paragraph (2) letter b.
8. Terms of Section 12 paragraph (1) and paragraph (2) are changed, and plus 2 (two) verses, including paragraph (3) and paragraph (4) so that Article 12 reads as follows:
Section 12
(1) State acceptance payments that are derived from the imposition of administration fines on the transport of certain goods as referred to in Section 11, performed using the SSPCP attached to the document that is the basis of payment State acceptance which is derived from the imposition of administration fines on the transport of certain goods.
(2) The SSPCP as referred to in verse (1) can be used as the basis for the pausing of services in the transport of certain goods provided that the SSPCP is intended to have obtained NTB/NTP and NTPN.
(3) In terms of NTPN as referred to in paragraph (2) cannot be published due to the occurrence of an intrusion against MPN or other causes, the SSPCP validated with NTB/NTP teraan can be used as the basis for service The paeiness in the transport of certain goods.
(4) Of the service of the paeiness in the transport of certain goods as referred to in paragraph (3), be notified by the Perception Bank or the Perception Post to the Customs Office and the slowest Excise on the next working day.
9. The provisions of Article 13 paragraph (1), paragraph (2) and paragraph (3) are changed, so that Article 13 reads as follows:
Section 13
(1) Bank of Perception, Bank Perception, and Perception Post which receives state acceptance payment in order of import, state acceptance in export order, state acceptance of excise goods, and state acceptance of the imposition Administration fines for the transport of certain goods must:
a. examining the completeness and correctness of SSPCP charging;
B. match the number of state receipts as set forth in the SSPCP with those listed in the document as the basis of the payment;
c. provide state acceptance of SSPCP which has been named and signed officer ' s signature as well as service cap by delivering/fertilized NTB and NTPN or NTP and NTPN, the SSPCP number, Service Office units and the State Treasury (KPPN), the date and time of receipt of payment;
D. published Proof of State Reception (BPN);
e. provide proof of payment of the terms of State Reception (BPN) and SSPCP to Wajib Pay;
f. send
credit advice to the Customs Office and Excise that has been connected to PDE Kepabeanan and Excise; and
G. answer any confirmation request from the Customs Office.
(2) The Customs and Excise Office and the Post Office accepting the payment of state acceptance in the order of imports, the acceptance of the country in the order of export, and the country ' s acceptance of the excise goods, must:
a. examining the completeness and correctness of SSPCP charging;
B. match the number of state receipts as set forth in the SSPCP with those listed in the document as the basis of the payment;
c. provide SSPCP number, date and time of receipt of payment, and name and employee ID number and employee signature, and office stamp of office concerned on SSPCP; and
D. provide proof of payment of SSPCP to Wajib Pay.
(3) Based on the confirmation request from the Customs and Excise Office, the State Treasury Service Office (KPPN) did confirm the validity of the SSPCP.
(4) The Post Office sends a monthly report to the Customs and Excise Office over the completion of the country 's payment and receipt of the country' s receipt of the postal goods.
Ten. Between Section 15 and Section 16 is inserted 1 (one) of Article 15A, so that Article 15A reads as follows:
Section 15A
A list of the Customs and Excise Offices that may perform state acceptance in a given period as referred to in Article 4 of the paragraph (1a), Section 7 of the paragraph (1a), and Article 10 of the paragraph (1a), is as set forth in the Attachment. part inseparable from the Regulation of this Minister.
Article II
The rules of the Minister are in effect after 30 (thirty) days from the date of promulgations.
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 February 5, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 5 February 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
