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Government Regulation No. 5 Of 1997

Original Language Title: Peraturan Pemerintah Nomor 5 Tahun 1997

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SHEET COUNTRY
REPUBLIC OF INDONESIA

No. 8, 1997 (Explanation in Additional State Sheet of the Republic of Indonesia Number 3669)

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 5 YEAR 1997
ABOUT
SURVEILLANCE OF EXCISE GOODS

PRESIDENT OF THE REPUBLIC OF INDONESIA,

.,, weighed: a. that in order to secure the financial security of the country, it is necessary to increase the effectiveness of surveillance on the procurement, storage, circulation and sale of the Excise Goods;
., b. that in respect of such, the Government Regulation Number 25 of 1996 about the Accomplished Goods Manufacturer needs to be refined;

.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
., 2. Law Number 11 of 1995 concerning Excise (State Sheet 1995 Number 76, Additional Gazette Number 3613);

DECIDED:

.,, SET: GOVERNMENT REGULATION ON THE SUPERVISION OF EXCISE GOODS.

BAB I
UMUM PROVISIONS

Section 1
In this Government Regulation referred to by:
1. The Act is the Law Number 11 of 1995 on Excise;
., 2. An Excise is a legal entity or private person who is working on a factory or a storage place or a place of retail sales of ethyl alcohol and a beverage of ethyl alcohol or importing any of the excise goods that are paid off. by the way of the excise tape;
., 3. A Factory is a particular place including buildings, pages, and fields that are part thereof, which is used to generate Excise Goods and/or to pack Excise Goods in packaging for retail sales;
., 4. A storage place is a place, building, and/or field that is not part of the Factory, which is used to store the Customs Goods in which an alcohol is still in debt with the goal of being channeled, sold or exported;
5. The Minister is Finance Minister.

Section 2
., (1) For the benefit of the oversight of the Goods and receipt of the State, the Taxpayer of the Goods that has obtained permission from the Minister of Industry and Trade, is required to have the Number of Taxpayer Businessmen of the Excise Goods issued by the U.S. Minister.
.,, (2) Liability as referred to in paragraph (1) does not apply to the Excise Goods maker as referred to in Section 8 of the paragraph (1) of the Act and Retailer of the retail Retailer Ethyl Alcohol that large sales rate is not is more than 1,000 (thousand) liters each month as well as the Beverage Sales Place of Containing Ethyl Alcohol up to 7% (seven perhundred).

Section 3
The Subject Number of the Excise goods employers as referred to in Article 2 of the paragraph (1), must be owned by:
., a., a. Factory employers, for the purposes of surveillance of the resulting excise goods and/or are removed from the Factory;
., b. Employers of the Storage Store, for the purpose of surveillance of the AECI, are ethyl alcohol stored with the purpose of being channeled, sold or exported;
., c. Entrepreneurs are the retail sales of ethyl alcohol and drinks, for the purposes of selling their sales to the end consumer; and
., d. Importer of Excise Goods that soften the laundry by means of excise excise.

BAB II
BUSINESSMAN ' S PRINCIPAL NUMBER NEWS
EXCISE GOODS

Section 4
The principal number of the excise goods employers as referred to in Article 3 is given to:
a. a legal entity or a private person based in Indonesia; or
., b. a legal entity or private person who is legally representative of a legal entity or private person based outside of Indonesia.

Section 5
.,, (1) To obtain the Number of Storage Goods Entrepreneurs as referred to in Article 3, the Excise Goods Employers submit a request in writing to the Minister by attaching it:
., a., a. Image caption/building/place of the business;
B. News Event News of the business/place of the venture;
., c. A copy or photo of a copy of a letter or permission from an instance in accordance with the provisions of the applicable laws of law which are authorized by authorized officials.
.,, (2) The location/building/place of the business referred to in paragraph (1), must comply with the provisions as follows:
., a., a. For Factory:
.,
., 1. are prohibited from directly related to any other Factory or Storage Venue;
.,, 2. are prohibited from directly related to the residence or the Retail Retailer Of Excise Goods;
., 3. must border directly with public roads, except those located within the industrial area.
B. For The Storage Place:
.,
., 1. are prohibited from directly related to the Factory or any other Storage Site;
., 2. are prohibited from directly related to the residence or the Retail Retailer Of Excise Goods;
3. Must border directly with the common road.
., c. For the place of the importer of the excise goods which soften the pinch by means of excise excise:
.,
., 1. is prohibited from directly related to the Factory, Repository or the Retail Store of Excise Goods;
2. Must border directly with the public road.
., (1) The terms of the requirements for the Retail Retail Beverage Site Contain Ethyl Alcohol, set further by the Minister upon hearing of the opinion of the Minister of Industry and Trade.

Section 6
.,, (1) the Minister gives the decision of either accepting or rejecting the request as referred to in Article 5 of the paragraph (1) in the most prolonged period of 60 (sixty) days since the request was fully accepted and properly considered to be rejected.
.,, (2) If in the term of 60 (sixty) the day the Minister does not give a decision, the request in question is deemed to be rejected.
.,, (3) In the event of a accepted request, issued the Freight Businessman Permit Letter.
.,, (4) In the event of a request to be denied, issued a Letter of Rejection to the applicant by mentioning the reason of the rejection.

Section 7
.,, (1) Pokok Number of Freight Manufacturers of Excise Goods for Factory Employers, Retailer Storage, Employers of Retail Retail Ethyl Alcohol, and Importers as referred to in Section 3 apply as long as the Excise Goods Employers are still His business.
.,, (2) The Number of Applicable Employers of Merchandise Goods for the Entrepreneurs Of Beverage Sales To Drink Ethyl Alcohol as referred to in Article 3 applies to a five-year term, and each time may be extended for the same time frame.

BAB III
REVOCATION OF THE BUSINESS NUMBER
EXCISE GOODS

Section 8
.,, (1) The Pokok Number of the Necessary Goods Entrepreneurs as referred to in Article 3 may be revoked in terms of:
.,
., a., a. For the request of the holder of the number of the Excise Goods Employers is concerned;
B. unperformed activities for one year;
c. requirements as referred to in Section 5 are no longer filled;
., d. The holders of the Excise Goods Employers are no longer legally representative of the legal entity or private persons outside of Indonesia;
e. The number of the Excise Businessmen of the Excise Goods is declared pailit;
., f. no longer fulfilled the terms referred to in Article 14 of the paragraph (3) Act-undang;
., g. The holder of the number-of-the-person-of-the-law-of-the-judge-of-the-person-of-the-law-of-the-law ., h. The number-holder of the Customs-Goods Employers is violating the provisions of Article 30.
.,, (2) The terms as referred to in paragraph (1) letter b do not apply in terms of:
., a., a. restored renovation;
., b. a natural disaster or other circumstance that lies beyond the capabilities of the Skilled Goods Manufacturer.
.,, (3) Holder The Number Of Businessman of Freight Goods is required to report to the Chief of the Office of the Directorate General of Customs and Excise:
.,
., a., a. within 7 (7) days, prior to the event referred to in paragraph (2) the letter is performed;
., b. within 7 (7) days, as specified in the event referred to in paragraph (2) the letter b occurred.
.,, (4) The revocation of the principal number of employers of excise goods as referred to in paragraph (1) is carried out by the Minister.

Section 9
.,, (1) In the event of the Number of Businessmen of the Excise Goods for the Factory Entrepreneas or the Repository Repository are revoked, against the Excise Goods that are still in the Factory or the Storage Site must be paid off and the storage capacity is not available. It was removed from the Factory or a place of storage within 30 days of the receipt of a revocation letter of the Withdrawal of Goods.
.,, (2) To obtain the certainty of the amount of the Excise Goods unpaid, the Director General of the Customs and Excise is performing the breach of the Excise Goods that are still in the Factory or the Site of the Storage.

Section 10
Against the Excise Goods Employers whose Number of Freight Entrepreneurs are repealed, it can be done depening against the excise tape remaining in its business place.

Section 11
.,, (1) By the enactment of this Government Regulation, a permit that has been owned by the Employers of Excise Goods under the laws of the Excise Act on the old Excise and under Government Regulation No. 25 of 1996 on Businessman Permit The Goods are Excise, enacted as the Number of Businessmen of Excise Goods based on the provisions of this Government Regulation.
.,, (2) Further provisions on the execution of the provisions of the provisions as referred to in paragraph (1), are set by the Minister.

BAB IV
CLOSING PROVISIONS

Section 12
The further provisions necessary for the implementation of the provisions in this Government Regulation are set forth by the Minister.

Section 13
With the enactment of this Government Regulation, then the Government Regulation Number 25 of 1996 on the Applicable Goods Businessman ' s permission is declared to be not valid.

Section 14
This Government Regulation shall come into effect on the date of the promulctest.

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 January 29, 1997
PRESIDENT OF THE REPUBLIC OF INDONESIA

SUHARTO
Promulgated in Jakarta
on January 29, 1997
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA

MOERDIONO

ADDITIONAL
STATE SHEET RI

No. 3669 (Explanation Of State Sheet 1997 Number 8)

EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 5 YEAR 1997
ABOUT
SURVEILLANCE OF EXCISE GOODS

UMUM

.,, Obligation To Have The Number Of Business Entrepreneurs The Excise Goods From The Minister For Any Factory Entrepreneur, Storage Place Entrepreneur, Retail Retailer Of Retail Ethyl Alcohol And Drinks, Alcohol Ethic and Importers The excise as referred to in Article 14 of the paragraph (1) of the Act, has a purpose:
., a., a. to provide yuridical footwear to the Minister of c.q. Director General of Customs and Excise in conducting oversight of Factory Businessmen, Storage Area Entrepreneurs, Importers, Retail Sales Place Retailers Ethyl Alcohol and Sexually Alcoholic Beverages Alcohol, which conducts production, storage, and circulatory activities in the course of the security of the state of the excise levy;
., b. to provide a guarantee of legal certainty and certainty of attempting to the Wealthy Merchandise Businessman.
.,, In Government Regulation, the legal entity or private person who is required to have the Number of Businessmen of Excise Goods from the Minister is:
a. Factory entrepreneur.
B. The Businessman Of The Repository.
., c. Entrepreneurs Place Retail Sales Of Ethyl Alcohol And Drinks Containing Ethyl Alcohol.
D. Importer of Excise Goods.
.,, the Employers ' Number of Merchandise Entrepreneurs are on the top, each given its own based on the field of business, the type of the Excise Goods, as well as the location of the business place.
.,, Based on the reason and consideration of certain considerations, the Number of Trustworthy Merchandise Entrepreneurs can be revoked. The repeal of the principal number of employers of excise goods carries the consequences for the Government and for the Employers. For the Government of c.q. the Minister in this case the Director General of Customs and Excise is a must do enureates of the materials and/or the Goods of the Excise who are at the place of the business, in particular which are still in debt. For Employers is an obligation to pay off the excise on the still-debunking Goods, or move the goods to the Factory, other storage places, export or destroy it.

SECTION BY SECTION

Section 1
.,, pretty clear.

Section 2
.,, Verse (1)
.,, Number Pokok Employers of Excise Goods or abbreviated as NPP BKC is the principal number given by the Minister to the Wealthy Goods Entrepreneurs to conduct activities as a Factory Entrepreneur, A Storage Place Entrepreneur, A Place Entrepreneur Retail sales, or Importers of Excise Goods that soften their laundry by means of excise excise.
Considering the characteristics of the Proprietary Goods are items that need to be restricted and supervised by production and release due to the direct impact on health and social order, and to the goods that are attached to the state of the state. The excise tax, then required the number of the Excise Goods Employers from the Minister. The principal number of the tax on excise goods is meant to be the basis for the Minister to comply with the duties and functions of the Customs Enforcement Administration in order to safeguard the state's hakhak.
Verse (2)
.,, pretty clear

Section 3
.,, the scope of the task, function and authority of the Minister of Finance with respect to the supervision of the production activities, the distribution and use of the Excise Goods is mainly in order to safeguard the state's nature of the acceptance of the Excise. Therefore, the Number of Taxpayer Securities of the Excise Goods issued by the Minister of Finance is limited in order to the security of the state's state and the oversight of the Goods of the Excise.

Section 4
., in regards to the business of the unformed entity of the regulatory goods, the unformed legal entity, the Number of Businessman of the Goods was given to a private person.

Section 5
.,, Verse (1)
.,, the letter a
.,, pretty clear
Letter b
.,, the Number of Businessmen of the Excise Employers granted the Minister at all is not reducing the permission of other related agencies to circulate the scope of the task, function and authority each in accordance with the rules of the legislation that the legislation does not. Valid.
Letter c
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear

Section 6
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear
Verse (4)
.,, pretty clear

Article 7
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, a five-year term limitation for the Cigarette Businessman's Number of Excise Goods for the Employers of the Retail Retailer of Taxes Goods is a drink containing ethyl alcohol based on the consideration that the characteristics of the Goods are Such excise is easy to cause negative effects on health and causes social security, so that the circulation of the circulation and its use should be more strictly limited by limiting the number of people's Excise Employers ' number. That.

Article 8
.,, Verse (1)
.,, the letter a
.,, pretty clear
Letter b
.,
., 1. "No activities" means that the attempt to generate excise goods in the Factory is at a standstill; or for the storage place and the retail location of certain excise goods is the absence of any of the Excise Goods mutations in the system. The location of the venture; or for the Importer of Excise Goods is the absence of any activity importing the Excise Goods.
The 2.Pengertian during the "one year" which is the twelve consecutive month period is calculated from the day after the last activities of the Employers were conducted.
Letter c
.,, pretty clear
Letter d
.,, pretty clear
Letter e
.,, pretty clear
Letter f
.,, pretty clear
The letter g
.,, pretty clear
Letter h
.,, pretty clear
Verse (2)
., considering the absence of a one-year activity can also be caused due to renovations which may be the expansion of installed capacity or repair of the hardware manufacturing equipment, or other circumstances beyond Excise Goods (force majeur) capabilities, then the revocation of the Appropriate Merchandise's Employers ' Number is not as well as merta, but it needs to be researched on the basis of cases per case and throughout the full reporting requirements. Set.
Verse (3)
.,, pretty clear
Verse (4)
.,, pretty clear

Article 9
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Article 10
.,, pretty clear.

Article 11
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear

Article 12
.,, pretty clear.

Article 13
.,, pretty clear.

Section 14
.,, pretty clear.