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Regulation Of The Minister Of Finance Number 90/fmd. 01/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 90/PMK.01/2013 Tahun 2013

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HE PAYMENT METHOD
THE LICENSING FEES AND APPROVAL FEES
Section 3
(1) The payment of licensing fees and/or approval fees as referred to in Section 2 is done Mandatory Pay via the Perception Bank or Perception Post.
(2) The licensing charge as referred to in paragraph (1), consists of a charge:
a. Public Accountant's permission;
B. Public Accountant license extension;
c. KAP effort permit; and
D. establishment of the KAP branch.
(3) The fee of approval as referred to in paragraph (1), consists of a charge:
a. KAPA or OAA registration approval; and
B. approval of the inclusion of the name KAPA or OAA together under the name KAP.

Section 4
(1) The payment of any licensing fees and/or approvals as referred to in Section 3 of the paragraph (1), is done using the Taxpayer Instead Of Taxes (SSBP).
(2) The payment as referred to in paragraph (1) is performed by Wajib Pay before applying for a permit and/or consent.
(3) the SSBP is attached as the completeness of the licensing requirements and/or approval as referred to in Section 3 of the paragraph (2) and paragraph (3).
(4) The SSBP attached as referred to in paragraph (3) is the original SSBP sheet to 3 (three) and to 5 (five) that is equipped with a photocopy of state acceptance proof issued by the Perception Bank or Perception Post.

BAB IV
ADMINISTRATIVE FINE
Section 5
(1) Administrative Denda is one of the administrative sanctions imposed against the violation of administrative provisions for the delay of the extension of the Public Accountant license, the delivery of KAP business activity report, delivery KAP's financial statements, and the delivery of the Professional Education Report Sustained Public Accountant.
(2) Administrative Denda as referred to in paragraph (1) is the PNBP.
(3) the type and fare of the PNBP type as referred to in paragraph (2), refers to the type and tariff of PNBP in the Government Regulation No. 1 of 2013 on Types and Tarif of the Type of State Reception Not Applicable Tax On Ministry of Finance.

BAB V
SET THE ADMINISTRATIVE FINE PAYMENT METHOD
Section 6
(1) The payment of an administrative fine as referred to in Section 5 is done Mandatory Pay at the Perception Bank or the Perception Post.
(2) Administrative Denda as referred to in paragraph (1), is a fine for the delay:
a. Public Accountant license extension;
B. delivery of the KAP business activities report;
c. Delivery of the KAP financial report; and
D. the delivery of a report on the Professional Education Report Sustained Public Accountant
(3) The delay of delivery of the application of the Public Accountant permit or the delivery of the report as referred to in paragraph (2) is calculated based on:
a. the date of the postal stamp or the expedition stamp of the delivery service company in the event of an extension of the Public Accountant license or the report is delivered through the shipping services company; or
B. the acceptance date of the PPAJP in the event of an extension of the Public Accountant permit or the report is delivered directly.

Section 7
(1) The Head of PPAJP on behalf of the Minister establishes administrative sanction of the administrative fine of the delay as referred to in Article 6 of the paragraph (2).
(2) The payment of administrative fines as referred to in paragraph (1) is carried out using SSBP.
(3) The payment of an administrative fine as referred to in paragraph (2) at least 1 (one) month is calculated since the date of the administrative sanction is specified.
(4) In the event of a Compulsory Pay not to pay the administrative fines in the term as referred to in paragraph (3), the Pay is imposed on the administration of a fine in accordance with the provisions of the laws in the field. The PNBP.
(5) SSBP is used as proof that Wajib Pay has completed the payment of an administrative fine as referred to in Article 6 of the paragraph (2).
(6) The SSBP used as proof as referred to in paragraph (5) is the original SSBP sheet to 3 (three) and to 5 (five) equipped with photocopier of state acceptance proof issued by the Perception Bank or Perception Post.

BAB VI
BILLING
STATE ACCEPTANCE IS NOT A DEBT-OWED TAX
Section 8
(1) The administrative sanction of an administrative fine as referred to in Section 7 of the paragraph (1) is the First Bill of the Quotation.
(2) If in the term of 1 (1) the month of the First invoice of the PNBP as referred to in paragraph (1) it is published, Mandatory Pay is not yet or not to pay off the fine as referred to in the Article 7 of the paragraph (3), the Head of PPAJP on behalf of the Minister publishes the Second Letter of the Second Bill of the Debt PNBP.
(3) If in the second term of 1 (one) month from the date of the Second Letter of the invoice as referred to in paragraph (2) published, Wajib Pay has not yet or paid off the obligations as referred to in paragraph (2), the Head of PPAJP on behalf of the Minister to publish a Third Bill of Debt for the Debts Owed.
(4) If in the term of 1 (one) month of the Third Order Letter as referred to in paragraph (3) published, Wajib Pay has not yet or paid off the obligations as referred to in paragraph (3), the Head of PPAJP on behalf of the Minister to publish a Letter of Surrender of the Bill of the owed PNBP to the agency authorized to take care of the State of Debt for further processing of its completion in accordance with the provisions of the laws.

BAB VII
CLOSING PROVISIONS
Section 9
The Regulation of the Minister comes into effect on the date of the promulctest.

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 June 17, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA

MUHAMAD CHATIB BASRI

It is promulred in Jakarta
on 17 June 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

iv>
11. Non-Debt Taxes are the PNBP that must be paid at a time or in a given period according to the provisions of the laws.
Twelve. The Minister is the Minister who organizes government affairs in the field of finance.
Thirteen. PPAJP is a unit in the Ministry of Finance whose task and function conducts the coaching and oversight of Public Accountants and the Office of Public Accountants.

BAB II
LICENSING FEES AND APPROVALS
Section 2
(1) To obtain licensing and/or consent for Public Accountants, KAP, KAP Branch, KAPA, or OAA charges that are PNBP.
(2) The type and fare of the PNBP type as referred to in paragraph (1), refers to the type and tariff of PNBP in the Government Regulation No. 1 of 2013 on Types and Tarif of the Type of State Reception Not Applicable Tax On Ministry of Finance.

BAB III
SET T