Regulation Of The Minister Of Finance Number 30/fmd. 04/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 30/PMK.04/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515f989b90bdc9313233353130.html

BN 206-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 206, 2013 the MINISTRY of finance. Payment. The remittance. The Acceptance Of The State. The Ordinance. Changes.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA number 30/FMD. 04/2013 ABOUT CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 213/FMD. 05/2008 CONCERNING the PROCEDURES for PAYMENT and DEPOSIT RECEIPTS STATE in ORDER to import, RECEIPT of STATE in ORDER to export, the COUNTRY of RECEPTION of GOODS SUBJECT to EXCISE, and acceptance of a STATE that is DERIVED FROM the IMPOSITION OF ADMINISTRATIVE FINES UPON PARTICULAR HAULAGE with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of REPUBLIC of INDONESIA , Considering: a. that the provisions regarding the procedures for payment and deposit receipts State in order to import, receipt of State in order to export, the country of reception of goods subject to excise, and acceptance of a State that is derived from the imposition of administrative fines over haulage in particular, have been regulated in the regulation of the Minister of finance Number 213/FMD. 04/2008;
b. that in order to support the implementation of the orderly administration of the administering State, acceptance of the need for such conditions as against consummation of letter a above;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number 213/FMD. 05/2008 concerning the procedures for payment and Deposit Receipts State in order to import, receipt of State in order to export, the country of Reception of goods subject to Excise, and acceptance of a State that is derived from the imposition of Administrative Fines Over Haulage;
Remember: 1. Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 75 in 1995, an additional Sheet of the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
2. Regulation of the Minister of finance Number 213/FMD. 05/2008 concerning the procedures for payment and Deposit Receipts State in order to import, receipt of State in order to export, the country of Reception of goods subject to Excise, and acceptance of a State that is derived from the imposition of Administrative Fines Over Haulage;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 213/FMD. 05/2008 CONCERNING the PROCEDURES for PAYMENT and DEPOSIT RECEIPTS STATE in ORDER to import, RECEIPT of STATE in ORDER to export, the COUNTRY of RECEPTION of GOODS SUBJECT to EXCISE, and acceptance of a STATE that is DERIVED FROM the IMPOSITION OF ADMINISTRATIVE FINES UPON PARTICULAR HAULAGE.
Article I a few provisions in the regulation of the Minister of finance Number 213/FMD. 05/2008 concerning the procedures for payment and Deposit Receipts State in order to import, receipt of State in order to export, the country of Reception of goods subject to Excise, and acceptance of a State that is derived from the imposition of Administrative Fines Upon Particular Haulage, amended as follows: 1. The provision of article 1 point 20 is amended so that article 1 reads as follows : article 1 In this regulation of the Minister, is: 1. Obligatory pay is a private person or legal entity which, according to the provisions of legislation specified for payment receipt of the country in order to import, receipt of State in order to export, the country of reception of goods subject to excise, and a fine administration over particular haulage.
2. payment is a payment acceptance of State activities in order to import, receipt of State in order to export, the country of reception of goods subject to excise, and a fine administration over particular haulage by mandatory pay into the State Treasury through foreign exchange Bank Bank's perception, perception, perception, Post Office, customs and Excise or the post office, in the framework of customs and excise duty fulfillment.
3. The deposit is a payment receipt ceded the entire country in order to import, receipt of State in order to export, the country of reception of goods subject to excise, and a fine administration over particular haulage received from obligated to pay to the State Treasury by the foreign exchange Bank of perception, the perception of the Bank, the post Office's perceptions, customs and Excise, or post office.
4. The State Treasury is the repository of State money as determined by the Minister of finance as Treasurer General of the State to accommodate the whole acceptance of the State and to pay the expenses of the State.
5. The Bank's perception of public bank is appointed by the Minister of finance to receive a deposit receipt of the State is not in order to import and export, including tax revenues, tax receipts, and the Interior is not a tax.
6. Foreign Exchange Bank bank public perception is that ditujuk by the Secretary of the Treasury to receive the deposit receipts State in order to import and export.
7. Pt. Pos Indonesia (Persero) which is hereinafter referred to as the post office is the State-owned enterprises that have a technical implementing unit in an area that is central to the giro/giro combined Central/Central giro special as well as a combined post office and giro. 8. The post of perception is the post office appointed by the Minister of finance to receive a deposit receipt of the State.
9. The transaction Receipt Number of the country which further shortened with NTPN is the number of the transaction receipt of proof which was published through the Reception Module State.
10. The number of transactions the Bank hereinafter abbreviated NTB is the number with proof of transaction receipts issued by the Bank or foreign exchange Bank's perception of perception.
11. Number of postal Transactions hereinafter abbreviated with NTP is the number of the transaction receipt of evidence published by the post of perception.
12. Customs Deposit Mail, Customs, and tax, hereinafter abbreviated with the letter SSPCP is used for making the payment and the payment or deposit as proof of the acceptance of the State.
13. The Office of customs and Excise is the Office within the Directorate General of customs and Excise and customs obligations fulfillment place customs in accordance with the regulation of the Minister of finance.
14. Electronic Data Exchange of Customs and Excise who then called PDE Customs and Excise is the process of submission of documents customs and Excise documents in the form of electronic data interchange via the communication between applications and between organizations that are integrated with data communication system using the device.
15. The acceptance of the Treasurer is the person designated to receive, store, produce, menatausahakan, and account for the money income of the country/region in the framework of the implementation of the Budget of the State Expenditures and Development (NATIONAL BUDGET)/Anggaran Construction and Shopping area (BUDGETS) on the Office/Unit workplace ministries/agencies/local government. 16. Letter of Assignment is the letter of the Bill issued by Customs and Excise officers or Directors-General of customs and Excise.
17. acceptance of the country in order to import consist of: a. import duties, including anti-dumping import duties, import duties, import duties in return for security measures, retaliatory import duties, import duties borne by the top government grants (SPM Nihil), and import duties in order to Ease Import Export (KITE); b. administrative fines customs;

c. other customs revenue;

d. VAT Import;

e. income tax article 22 import;

f. PPnBM import;

g. flower collection VAT; and h.  Acceptance Of State Tax Instead.
18. acceptance of the country in order to export consists of: a. the Customs exit;

b. administrative fines customs exit;

c. interest customs exit; and d. the acceptance of the country instead of taxes.
19. State Acceptance of goods subject to excise tax consists of: a. a tax result of tobacco;

b. excise ethyl alcohol;

c. tax drinks containing ethyl alcohol;

d. administrative fines customs;

e. other tax revenues;

f. VAT yield of tobacco; and g. the acceptance of the country instead of taxes.
20. other Customs Revenue consists of: a. interest on import duties;

b. interest on fines customs administration;

c. interest on fines customs administration of exit;

d. Export Administration fines in addition to the Customs exit;

e. interest on fines Export Administration other than customs exit; and f.  administrative sanctions and fines for infringement of bringing cash and/or other payment instrument in the form of checks, traveler's checks, mail is able to pay, or bilyet giro into or out of the customs area.
21. other tax Revenue consists of: a. the interest on the debt, the lack of excise taxes, and/or a fine of excise administration;

b. the cost of printing the tax bands; and c. the replacement Costs of making labels sign customs supervision.
22. The acceptance of the State Tax is not in the field of customs and Excise who then called the State's acceptance was PNBP charged by the Directorate General of customs and Excise over the services, export, import and customs.
2. The provisions of article 3 paragraph (1) and paragraph (2), and plus 2 (two) paragraph, namely paragraphs (3) and subsection (4), so that article 3 reads as follows: article 3 (1) of the payment receipt of the country in order to import as referred to in article 2, is done using the SSPCP enclosed with the documents that formed the basis of the payment receipt of the country in order to import, among others in the form of the notification of the Customs Import document or letter of Assignment.
(2) SSPCP as referred to in paragraph (1) may be used as the basis for customs services in the field of import, provided SSPCP in question has received: a. the WNT/NTP and NTPN in the event that payment is made in foreign exchange Bank or post Perception Perception; or b. the number SSPCP, in which case payment is made at a Customs Office or post office.
(3) in terms of NTPN as referred to in paragraph (2) letter a has yet to be published which is caused by the occurrence of interference against MPN or cause other, SSPCP which has been validated with teraan WNT/NTP can be used as the basis for customs services in the field of import.

(4) customs services in the field of import as referred to in paragraph (3), notified by the foreign exchange Bank of perception to Perception or post Office of customs and Excise at the latest on the next working day.
3. The provisions of article 4 paragraph (1), and in between paragraph (1) and paragraph (2) is inserted two paragraphs, namely paragraphs (1a) and (1b), so the article 4 reads as follows: article 4 (1) of the payment receipt of the country in order to import is done in the Office of customs and Excise, deposited into the State Treasury through foreign exchange Bank or post Perception Perception on the next working day.
(1a) The remittance receipt country in order of import as referred to in subsection (1) is done at a certain period, namely on Tuesday next week in terms of: a. the Customs and Excise Office locations are in areas that are not foreign exchange Bank or post Perception perception and/or costs that must be incurred to make the reception countries exceed the magnitude of the acceptance of a State that will be deposited;
b. location of the Customs and Excise Office is located in an area far from the perception of foreign exchange Bank or post the perception and/or costs that must be incurred to make the reception countries exceed the magnitude of the acceptance of a State that will be deposited.
(1b) In the case of Tuesday's fall on a holiday or a day were closed, the remittance receipt country in order of import as referred to in paragraph (1a) is done on the next working day.
(2) acceptance of the country in order to import that was accepted by the post office Cash deposited to the country through foreign exchange Bank or post Perception Perception on the next working day.
(3) the remittance receipt country in order of import as referred to in paragraph (1) and paragraph (2), carried out using SSPCP which has been given a number by the Customs and Excise Office or post office as referred to in article 3 paragraph (2) letter b. 4. The provisions of article 6 paragraph (1) and paragraph (2), and plus 2 (two) paragraph, namely paragraphs (3) and subsection (4), so that article 6 reads as follows: article 6 (1) of the payment receipt of the country in order to export as referred to in article 5, is performed using the SSPCP enclosed with the documents that formed the basis of the payment receipt of the country in order to export, among others in the form of Customs Export Notification document or letter of Assignment.
(2) SSPCP as referred to in paragraph (1) may be used as the basis for customs services in the field of export to the provisions SSPCP in question has received: a. the WNT/NTP and NTPN, in which case payment is made in foreign exchange Bank or post Perception Perception; or b. the number SSPCP, in which case payment is made at a Customs Office or post office.
(3) in terms of NTPN as referred to in paragraph (2) letter a has yet to be published which is caused by the occurrence of interference against MPN or cause other, SSPCP which has been validated with teraan WNT/NTP can be used as the basis for customs services in the field of exports.
(4) customs services in the field of export referred to in subsection (3), notified by the foreign exchange Bank of perception to Perception or post Office of customs and Excise at the latest on the next working day.
5. The provisions of article 7 paragraph (1) was converted and between paragraph (1) and paragraph (2) is inserted two paragraphs, namely paragraphs (1a) and (1b), so article 7 reads as follows: article 7 (1) of the payment receipt of the country in order to export is done at the Office of customs and Excise deposited into the State Treasury through foreign exchange Bank or post Perception Perception on the next working day.
(1a) The remittance receipt country in order to export as referred to in subsection (1) is done at a certain period, namely on Tuesday next week in terms of: a. the Customs and Excise Office locations are in areas that are not foreign exchange Bank or post Perception perception and/or costs that must be incurred to make the reception countries exceed the magnitude of the acceptance of a State that will be deposited; and/or b. the location of the Office of customs and Excise is in an area away from the perception of foreign exchange Bank or post the perception and/or costs that must be incurred to make the reception countries exceed the magnitude of the acceptance of a State that will be deposited.
(1b) In the case of Tuesday's fall on a holiday or a day were closed, the remittance receipt country in order to export as referred to in paragraph (1a) is done on the next working day.
(2) acceptance of the country's export in order received by the post office Cash deposited to the country through foreign exchange Bank or post Perception Perception on the next working day.
(3) the receipt of Remittance the country in order to export as referred to in paragraph (1) and paragraph (2), carried out using SSPCP which has been given a number by the Customs and Excise Office or post office as referred to in article 6 paragraph (2) letter b. 6. The provisions of article 9 paragraph (1) and paragraph (2), and plus 2 (two) paragraph, namely paragraphs (3) and subsection (4), so that article 9 reads as follows: article 9 (1) the payment of the State's acceptance of goods subject to excise tax as stipulated in article 8, is done using the SSPCP enclosed with the documents that formed the basis of payment acceptance country of goods subject to excise, among others in the form of customs documents or a letter of Assignment.
(2) SSPCP as referred to in paragraph (1) may be used as the basis for service in the field of customs, with the provisions of the SSPCP in question has received: a. the WNT/NTP and NTPN, in which case payment is made at a Bank or post Perception Perception; or b. the number SSPCP, in which case payment is made at a Customs Office or post office.
(3) in terms of NTPN as referred to in paragraph (2) letter a has yet to be published which is caused by the occurrence of interference against MPN or cause other, SSPCP which has been validated with teraan WNT/NTP can be used as the basis for service in the field of customs.
(4) services in the field of customs as referred to in paragraph (3), is informed by the Bank's perception to Perception or post Office of customs and Excise at the latest on the next working day.
7. The provisions of article 10 paragraph (1) was converted and between paragraph (1) and paragraph (2) is inserted two paragraphs, namely paragraphs (1a) and (1b), so the article 10 reads as follows: article 10 (1) of the payment which is done in the Office PNBP customs and Excise as referred to in article 8 paragraph (2), deposited into the State Treasury through Perception or post the perception on the next working day.
(1a) PNBP deposit as referred to in subsection (1) is done at a certain period, namely on Tuesday next week in terms of: a. the Customs and Excise Office locations are in areas that are not Bank or post Perception perception and/or costs that must be incurred to make the reception countries exceed the magnitude of the acceptance of a State that will be deposited;
b. location of the Customs and Excise Office is located in an area far from the Bank's perception or post perception and/or costs that must be incurred to make the reception countries exceed the magnitude of the acceptance of a State that will be deposited.
(1b) In the case of Tuesday's fall on a holiday or a day were closed, the remittance PNBP as referred to in paragraph (1a) is done on the next working day.
(2) the deposit referred to in paragraph PNBP (1), carried out using SSPCP which has been given a number by the Customs Office referred to in article 9 paragraph (2) letter b.
8. The provisions of article 12 paragraph (1) and paragraph (2), and plus 2 (two) paragraph, namely paragraphs (3) and subsection (4) so that the article 12 reads as follows: article 12 (1) the payment receipt of the State is derived from the imposition of administrative fines over certain goods transportation as mentioned in article 11, is done using the SSPCP enclosed with the documents that formed the basis of the payment receipt of the State is derived from the imposition of administrative fines upon particular haulage.
(2) SSPCP as referred to in paragraph (1) may be used as the basis for customs services in particular with the provisions of haulage SSPCP referred to have been awarded the WNT/NTP and NTPN.
(3) in terms of NTPN as mentioned in subsection (2) not yet published which is caused by the occurrence of interference against MPN or cause other, SSPCP which has been validated with teraan WNT/NTP can be used as the basis for customs services in particular haulage.
(4) upon service of customs in particular haulage as referred to in paragraph (3), is informed by the Bank's perception to Perception or post Office of customs and Excise at the latest on the next working day.
9. The provisions of article 13 paragraph (1), subsection (2) and paragraph (3) are amended so that Article 13 reads as follows: article 13 (1) foreign exchange Bank Bank's perception, perception, and the perception of the Post receive a payment receipt of the country in order to import, receipt of State in order to export, the country of reception of goods subject to excise, and acceptance of a State that is derived from the imposition of administrative fines upon particular haulage should : a. examined the completeness and correctness of filling SSPCP;
b. match the amount of acceptance State as listed in SSPCP with the documents listed in the basis of payment;
c. provide attestation of acceptance State at SSPCP which has been emblazoned the name and signature of the officer as well as the stamp duty by giving the affix/NTB and NTPN or NTP and NTPN, SSPCP number, units of the State Treasury and Services Office (KPPN), date and time of the receipt of payment; d. publish Receipt country (NBX);

e. provide proof of payment in the form of Receipt country (BPN) and SSPCP to Pay Mandatory;

f. sends credit advice to the Office of customs and Excise who have connected with Customs and Excise PDE; and g.  answer each request confirmation from the Office of customs and Excise.

(2) the Office of customs and Excise and the post office that receives the payment receipt of the State in order to import, receipt of State in order to export, and the country's acceptance of goods subject to excise, should: a. examined the completeness and correctness of filling SSPCP;
b. match the amount of acceptance State as listed in SSPCP with the documents listed in the basis of payment;
c. SSPCP number, date and time of receipt of the payment, and the name and number of the identity of an employee and the employee's signature, and the stamp duty office concerned at SSPCP; and d.  provide proof of payment in the form of SSPCP to be obliged to pay.
(3) upon request a confirmation from the Office of customs and Excise, the State Treasury Ministry Office (KPPN) did confirm its validity SSPCP.
(4) the post Office sends a monthly report to the Customs and Excise Office upon completion of payment and remittance reception countries of goods shipment post. 10. Between Article 15 and article 16 was inserted 1 (one) article, namely Article 15A, so Article 15A reads as follows: article 15A list of Customs Offices that can do the remittance receipt of a particular period as referred to in article 4 paragraph (1a) Article 7, paragraph (1a), and article 10 paragraph (1a), as listed in the annex which is an integral part of part of the regulation of the Minister.
Article II of this Ministerial Regulation took effect after 30 (thirty) days from the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on 5 February 2013, FINANCE MINISTER of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on February 5, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();