., a., a. at the request of the NPPBKC holder;
., b. NPPBKC holders do not run any activities in the excise field for 1 (one) year;
.,, c. the requirements as referred to in Section 5 of the paragraph (3) and paragraph (4) are no longer filled;
., d. The NPPBKC holders will no longer be legally representative of the legal entity or private persons outside Indonesia;
e. NPPBKC holder is declared pailit;
., f. not full of provisions as referred to in Section 14 of tctivities as referred to in Article 2 of the paragraph (1):
a. located in Indonesia; or
., b. It is legally representative of a person or body of law outside of Indonesia.
Section 5
.,, (1) In order to apply for a NPPBKC, People as referred to in Article 4 must first apply in writing to the head of the Office to perform a location inspection, building, or place of business.
.,, (2) Of the examination as referred to in paragraph (1), the Customs and Excise Officials made the News Event Examination with accompanied images of the location, building, or place of the venture.
.,, (3) After the examination is done as in paragraph (2), the applicant submits an application in writing to the Minister to acquire NPPBKC by attaching it:
.,
., a., a. News Event Checkpoint, building, or bus he paragraph (3) of the Undang;
., g. The NPPBKC holders are being criminalised based on the judgment of a judge who has a fixed legal force for violating the provisions of the Undang;
h. NPPBKC holder violates the provisions of Article 30 Undang-Undang; or
., i. The NPPBKC is transferable, queried, and/or worked with others/other parties without the Minister's consent.
.,, (2) The revocation of NPPBKC for not running the activities in the excise field for 1 (one) year as referred to in paragraph (1) the letter b does not apply in terms of:
., a., a. NPPBKC holder performs renovation; or
., b. The NPPBKC holders have experienced natural disasters or other circumstances beyond the ability of the NPPBKC holders.
.,, (3) NPPBKC Holder as referred to in paragraph (2) is required to report to the head of the Office in the most time:
.,
., a., a. 7 (7) days, prior to activities as referred to in paragraph (2) the letter is performed; or
., b. Fourteen (fourteen) days, as mentioned in verse (2) of the letter b.
.,, (4) If the NPPBKC holder does not meet the obligations reporting as referred to in paragraph (3), then NPPBKC is revoked under the terms as referred to in paragraph (1) letter b.
Section 13
.,, (1) In terms of NPPBKC for Factory Businessmen Or Storage Companies are revoked, against unpaid excise goods that are still in the Factory or the Storage Place must be paid off and removed from the Factory Or a place of storage within thirty (thirty) days of the receipt of the NPPBKC revocation decree.
.,, (2) In terms of the provisions as referred to in paragraph (1) are not met, against:
.,
., a., a. An excise item as referred to in Section 2 of the paragraph (1) letter a, letter b, and letter c of the Act, which is still in the Factory or the repository, must be destroyed by the Factory or Businessman of the Service, under the supervision of the General. Customs and Excise Officials or under certain circumstances may be destroyed by the Customs and Excise Officials;
., b. The excise goods as referred to in Article 2 of the paragraph (1) of the letter d, the provisions are set by the Minister.
.,, (3) To obtain certainty the amount of excise goods that have not been paid off, the Customs and Excise officials are committing charges against the excise goods that are still in the Factory or the Storage Site.
., (4) The charges arising as a result of the extermination of excise goods as referred to in paragraph (2), are charged to the Factory Businessman Or Businessman Of Storage Space.
.,, (5) In the case of a Factory Businessman Or A Storage Place Businessman is declared pailit, the cost arising as a result of the extermination as referred to in verse (2) is charged to the curator.
Section 14
.,, (1) In the event of NPPBKC for the importer of excise goods, Poets, or Retail Retailer's Sales Revenues are revoked:
.,
., a., a. For certain excise items that have been paid off and are still in the Importers, Poets, or Retail Sales Places must be moved to other Importers, Other Poets, or Retail Sales Places. Another, which has NPPBKC, in the longest 30 (thirty) days since the receipt of the NPPBKC revocation decree; or
., b. against excise goods other than certain excise goods as referred to in paragraph (1) the letter a may be moved to a free circulation or kept in the place of the business concerned.
.,, (2) In the event of a provision as referred to in paragraph (1) not met, against excise goods that are still in the Importers, Poets, or Retail Sales Places must be destroyed by the importer of the excise goods, Poets or Entrepreneurs where retail sales are under the supervision of Customs Officials or in certain circumstances may be exterminated by customs officials.
., (3) The charges incurred as a result of the extermination of excise goods as referred to in paragraph (2), are charged to the importer of excise goods, Poets, or Retail Sales of Retail.
.,, (4) In the event of an importer of excise goods, Poets, or Businessman of Retail Sales is declared bankruptcy, the cost arising as a result of extermination as referred to in paragraph (2) is charged to the curator.
Section 15
In the event of the revocation of NPPBKC, against the remaining excise bands in the Factory or in the Importers ' premises, are executed by the Customs and Excise Officials and are resolved in accordance with the provisions of the laws in the field. excise.
BAB VI
THE TRANSITION PROVISION
Section 16
At the time the Government ' s Ordinance comes into effect:
., 1. The NPPBKC published under Government Regulation No. 5 of 1997 on Surveillance of the Goods Contracted with the remainder of the term 3 (three) years or more since the Government's Ordinance is enacted, mandatory updated by the holder NPPBKC by applying for and meeting the requirements as set out in this Government Regulation, in the most prolonged period of 3 (three) years since this Government Regulation was enacted.
., 2. The NPPBKC published under Government Regulation No. 5 of 1997 on Surveillance of the Excise Goods, with the remainder of the period of less than 3 (three) years counting since this Government Regulation was enacted, still applies to the time The NPPBKC is over.
BAB VII
CLOSING
Section 17
Further provisions on the NPPBKC grant, the NPPBKC freeze, the NPPBKC revocation, and the extermination of the excise goods in respect of the NPPBKC's revocation, are governed by the Regulation of the Minister.
Section 18
At the time this Government Regulation entered into force, the Government Regulation No. 5 of 1997 on the Oversight of the Excise Goods (State Sheet of the Republic of Indonesia Year 1997 Number 8, Additional Gazette of the Republic of Indonesia Number 3669), revoked and declared not applicable.
Section 19
This Government Regulation is set to apply after 30 (thirty) days from the date of the invitation.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on November 10, 2008
PRESIDENT OF THE REPUBLIC OF INDONESIA,
-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on November 10, 2008
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
ANDI MATTALATTA
ADDITIONAL
STATE SHEET RI
No. 4917 | (explanation Of State Sheet 2008 Number 168) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 72 2008 2008
ABOUT
THE PRINCIPAL NUMBER OF AN EXCISE GOODS BUSINESS.
I. UMUM
.,, Liability to have NPPBKC of the Minister for any employers of the excise goods as defined in Section 14 paragraph (1) The Act is aimed at being able to do oversight of production activities, imports, stockpiles, storage, and The circulation of the excis