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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516d655ed08a9d313233353333.html

BN 843-2013 fnHeader (); The text is not in the original format.
Back NEWS REPUBLIC of INDONESIA No. 843, 2013 the MINISTRY of finance. PNBP. Permissions. Administrative Fines. Public Accountant. The Ordinance. Payment.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 90/FMD. 01/2013 PAYMENT ACCEPTANCE PROCEDURES of the COUNTRY RATHER THAN TAXES on LICENSING FEES, charges and FINES, ADMINISTRATIVE APPROVAL which COMES FROM PUBLIC ACCOUNTING, public accounting, PUBLIC ACCOUNTING, public accounting, foreign and FOREIGN AUDIT ORGANIZATION with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the corresponding provisions of article 41 of the Act number 5 in 2011 about public accounting , the cost charged to the public Accountant's license, permit extension of Public Accountant, Public Accountant business license, permits the establishment of branches of the public accountant, approval of the inclusion of the name of the Foreign public accountant or Auditing Foreign Organizations together with the public accountant, and the approval of public accountant registration foreign or Foreign Audit Organization;
b. that based on the Government Regulation number 1 2013 about the type and price of the above types of Acceptance State Tax is not applicable to the Ministry of finance, has been assigned the type and price of the above types of Acceptance State instead of taxes that are derived from the service of licensing, approval, administration and sanctions in the field of construction of accountants and appraisers;
c. that in order to provide a legal basis on payment receipt of the country instead of taxes that are derived from public accounting, public accounting, public accounting, public accounting, foreign and Foreign Audit Organization, necessary arrangements in a regulation of the Minister of finance;
d. that based on considerations as referred to in letter a, letter b, letter c, and the need to set a regulation of the Minister of finance about The Payment Receipt is not tax on State licensing fees, charges and fines, Administrative Approval which comes from public accounting, public accounting, public accounting, public accounting, foreign and Foreign Audit Organization;
Remember: 1. Act No. 5 of 2011 about Accountants public (State Gazette of the Republic of Indonesia Number 51 in 2011, an additional Sheet of the Republic of Indonesia Number 5215);
2. Government Regulation Number 29 in 2009 about the procedures for determination of amount, payment, Deposit And Acceptance of State Tax is not Owed (Gazette of the Republic of Indonesia Number 58 in 2009, an additional Sheet of the Republic of Indonesia Number 4995);
3. Government Regulation number 1 2013 about the type and price of the above types of Acceptance State Tax is not applicable to the Ministry of Finance (State Gazette of the Republic of Indonesia number 1 by 2013, an additional Sheet of the Republic of Indonesia Number 5386);
4. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries;
5. Regulation of the Minister of Finance No. 3 2013 about Ordinances of tax instead of State Acceptance of deposit by Treasurer Acceptance;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the PAYMENT RECEIPT is NOT TAX on STATE LICENSING FEES, charges and FINES, ADMINISTRATIVE APPROVAL which COMES FROM PUBLIC ACCOUNTING, public accounting, PUBLIC ACCOUNTING, public accounting, foreign and FOREIGN AUDIT ORGANIZATION.
CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, is: 1. acceptance of the country rather than Tax hereinafter abbreviated PNBP is all over the Central Government's acceptance comes not from tax receipts.
2. The Public Accountant is a person who has obtained permission to provide the services referred to in Act No. 5 of the public Accountant of the year 2011.
3. Public Accountant which further shortened HOOD is a business entity that is established under the provisions of the legislation and get a business license by virtue of Act No. 5 of the public Accountant of the year 2011.
4. Foreign public accountant hereinafter abbreviated KAPA is a business entity established under the laws of the country where the KAPA domiciled and conduct business activities in the field of audit, at least the top of the historical financial information.
5. Foreign Audit Organization hereinafter abbreviated OAA organization overseas was founded based on the legislation of the country concerned, whose members consist of professional service businesses do business activities in the field of audit, at least the top of the historical financial information.
6. payment payment acceptance country are activities in the framework of licensing fees, the costs of the approval and administrative fine by the State Treasury is obligated to pay to the Bank through perception, perception or acceptance of the Treasurer's post in the framework of the fulfillment of the obligations of public accounting/hood.
7. 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.
8. Obligatory pay is a private person or entity that is specified to perform the duty of paying PNBP in accordance with legislation.
9. The Bank's perception of public bank is appointed by the Treasurer General of the State General Treasurer of State Power/to receive a deposit receipt of the State is not in order to export and import, excise tax revenues covering the Interior and acceptance rather than taxes.
10. Perception is the Post post office designated by the Treasurer General of the State General Treasurer of State Power/to receive deposit PNBP.
11. acceptance of State instead of the tax owed is PNBP payable at a time or in a certain period according to the provisions of the legislation. 12. the Minister is the Minister of the organizing Affairs of the Government in the field of finance.
13. The Centre of the construction of the Accountants and Appraisers Services hereinafter abbreviated to PPAJP is a unit in the Ministry of finance that the tasks and functions do coaching and supervision against a public accountant and public accountant.
CHAPTER II the COST of LICENSING and the APPROVAL of article 2 (1) to obtain permissions and/or approvals for public accountant, KAP KAP, KAPA, branches, or OAA for a fee which is PNBP.
(2) the type and price of the above types of PNBP as referred to in paragraph (1), refers to the type and price of the Government Regulation Number PNBP 1 2013 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of finance.
CHAPTER III PROCEDURES for the PAYMENT of LICENSING FEES and COSTS APPROVAL of article 3 (1) the payment of licensing fees and/or costs of approval referred to in article 2 is done through a Bank Pay Compulsory Perceptions or post perception.
(2) licensing fees referred to in subsection (1), consisting of: a. the cost of permits the public Accountant;

b. the permit extension of Public Accountants;

c. HOOD of business license; and d. the establishment of branches of the hood.
(3) the cost of the consent referred to in subsection (1), consisting of the cost of the registration agreement: a. KAPA or OAA; and b. the approval the inclusion of the name of KAPA or OAA, together with the name of the hood.
Article 4 (1) payment for licensing fees and/or approval referred to in article 3 paragraph (1), carried out using Letters instead of Tax Deposit (SSBP).
(2) the payment referred to in subsection (1) done by the Mandatory pay-before applying for a permit and/or approval.
(3) as to the completeness of requirements attached SSBP licensing and/or approval referred to in article 3 paragraph (2) and paragraph (3).
(4) the attached SSBP as referred to in paragraph (3), namely the original SSBP sheet to 3 (three) and 5 (five) equipped with a photocopy of proof of the receipt issued by the State Bank of perception or post perception.
CHAPTER IV ADMINISTRATIVE FINES article 5 (1) the administrative Fine is one of the administrative sanctions imposed against the administrative violation for the delay in the extension of Public Accountants permits the submission of the report, the business activities of the KAP, the submission of the financial report of KAP, and filing the report Sustainable Public Accountant Professional Education. (2) an Administrative Penalty referred to in subsection (1) is PNBP.
(3) the type and price of the above types of PNBP as referred to in paragraph (2), refers to the type and price of the Government Regulation Number PNBP 1 2013 about the type and price of the Above types of Acceptance State Tax is not applicable to the Ministry of finance.
Chapter V ADMINISTRATIVE FINES PAYMENT PROCEDURES of article 6 (1) the payment of an administrative penalty referred to in article 5 do Mandatory pay at a Bank or post perception of perception.
(2) an Administrative Penalty referred to in subsection (1), is fine for the delay: a. permit extension of Public Accountants;

b. submission of the report of the business activities of the HOOD;

c. submission of the financial report of the HOOD; and d. the submission of the report of the public Accountant professional education Sustainable.
(3) delays in submission of the application for an extension of the public Accountant or permits the submission of the report referred to in subsection (2) is calculated based on: a. the date of postmark or stamp the expedition from company service delivery in terms of application for extension of the permission or public accounting report delivered through enterprise service delivery; or b. the date of receipt at PPAJP in the event of application for extension of the permission or public accounting report delivered directly.
Article 7 (1) the head of the PPAJP on behalf of the Minister establishes the administrative sanctions administrative fines for the delay referred to in article 6 paragraph (2). (2) the payment of an administrative penalty referred to in subsection (1) is done using SSBP.

(3) the payment of an administrative penalty referred to in subsection (2) is the longest one (1) months counted from the date of the administrative sanctions defined.
(4) in the case of compulsory administrative fines not Paid within the period referred to in subsection (3), obliged to pay administrative fines be penalized in accordance with the provisions of the legislation in the field of PNBP.
(5) the SSBP is used as evidence that Mandatory Pay has completed payment for administrative penalty referred to in article 6 paragraph (2).
(6) the SSBP used as proof as referred to in subsection (5) that the original SSBP sheet to 3 (three) and 5 (five) equipped with a photocopy of proof of the receipt issued by the State Bank of perception or post perception.
CHAPTER VI STATE ACCEPTANCE INSTEAD of BILLING the TAX PAYABLE article 8 (1) the determination of the administrative fines administrative sanctions referred to in article 7 paragraph (1) is the first letter of the Bill over PNBP owed.
(2) if within a period of 1 (one) months counted from the date of the first Bill over the Letter PNBP owed as referred to in paragraph (1) was published, mandatory Pay yet or do not pay off the fines referred to in article 7 paragraph (3), the head of the PPAJP on behalf of Ministers published the second Bill Letter PNBP owed.
(3) if within the period of 1 (one) months counted from the date of the letter of the Bill Both as referred to in paragraph (2) was published, mandatory Pay yet or not paying off liabilities referred to in subsection (2), the head of the PPAJP on behalf of the Minister publishes a letter Bill third PNBP owed.
(4) if within a period of 1 (one) months counted from the date of the letter of the third Bill referred to in paragraph (3) was published, obliged to pay has not been or is not paying off liabilities referred to in subsection (3), the head of the PPAJP on behalf of the Ministers publish the submission of Bills over PNBP owed to the authorized agencies take care of the accounts receivable of the country for further processing in accordance with the provisions of settlement legislation.
CHAPTER VII PROVISIONS COVER article 9 this Ministerial Regulation comes into force on 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 17 June 2013 INDONESIAN FINANCE MINISTER MUHAMAD CHATIB BASRI Enacted in Jakarta on 17 June 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();