DECREE OF THE MINISTER OF FINANCE
No.536/KMK.03/2002

CONCERNING
THE THIRD AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO.5/KMK.01/1993 ON THE APPOINTMENT OF BANKS AS PERCEPTION BANKS IN THE FRAMEWORK OF THE MANAGEMENT OF REMITTANCE OF STATE REVENUES

THE MINISTER OF FINANCE,

Considering :

that in the framework of awaiting the technical readiness for the payment of tax remittance by using online system in the Directorate General of Budgetary Affairs, Directorate General of Taxation and perception banks/foreign-exchange perception banks, it is necessary to stipulate a decree of the Minister of Finance on the third amendment to Decree of the Minister of Finance No.5/KMK.03/1993 on the appointment of banks as perception banks in the framework of the management of remittance of state revenues;

In view of :

• 1. The Indonesian Treasury Law (Statute Book of 1925 No.448) as already amended several times and the latest by Law No.9/1968 (Statute Book of 1968 No.53, Supplement to Statute Book No.2860);
• 2. Law No.6/1983 on taxation general provisions and procedures (Statute Book of 1983 No.49, Supplement to Statute Book No.3262) as already amended several times and the latest by Law No.16/2000 (Statute Book of 2000 No.126, Supplement to Statute Book No.3984);
• 3. Law No.7/1983 on income tax (Statute Book of 1983 No.50, Supplement to Statute Book No.3263) as already amended several times and the latest by Law No.17/2000 (Statute Book of 2000 No.127, Supplement to Statute Book No.3985);
• 4. Law No.8/1983 on value added tax on goods and services and sales tax on luxury goods (Statute Book of 1983 No.51, Supplement to Statute Book No.3264) as already amended several times and the latest by Law No.18/2000 (Statute Book of 2000 No.128, Supplement to Statute Book No.3986);
• 5. Law No.12/1985 on land and building tax (Statute Book of 1985 No.68, Supplement to Statute Book No.3312) as already amended by Law No.12/1994 (Statute Book of 1994 No.62, Supplement to Statute Book No.3569);
• 6. Law No.10/1993 on customs (Statute Book of 1995 No.75, Supplement to Statute Book No.3612);
• 7. Law No.11/1993 on excise (Statute Book of 1995 No.76, Supplement to Statute Book No.3613);
• 8. Law No.20/1997 on non-tax state revenues (Statute Book of 1997 No.68, Supplement to Statute Book No.3687);
• 9. Government Regulation No.22/1997 on kinds and remittance of non-tax state revenues (Statute Book of 1997 No.57, Supplement to Statute Book No.3964);
• 10. Government Regulation No.143/2000 on the implementation of Law No.8/1993 concerning value added tax on goods and services and sales tax on luxury goods as already amended several times and the latest by Law No.18/2000 (Statute Book of 2000 No.259, Supplement to Statute Book No.4061);
• 11. state budget of revenue and expenditure (Statute Book of 2002 No.73, Supplement to Statute Book No.4212);
• 12. Presidential Decree No.228/M/2001;
• 13. Decree of the Minister of Finance No.5/KMK.01/1993 on the appointment of banks as perception banks in the framework of the management of remittance of state revenues as already amended by Decree of the Minister of Finance No.210/KMK.03/2002;
• 14. Decree of the Minister of Finance No.541/KMK.04/2000 on stipulation of the date of maturity of payment and remittance of tax, venues of tax payment, procedure for payment, remittance and reporting of tax as well as procedure for granting installment and postponement of tax payment;

DECIDES:

To stipulate :

THE DECREE OF THE MINISTER OF FINANCE ON THE THIRD AMENDMENT TO DECREE OF THE MINISTER OF FINANCE NO.5/KMK.01/1993 CONCERNING THE APPOINTMENT OF BANKS AS PERCEPTION BANKS IN THE FRAMEWORK OF THE MANAGEMENT OF REMITTANCE OF STATE REVEN.UES.

Article 1

Several provisions in Decree of the Minister of Finance No.5/KMK.01/1993 on the appointment of banks as perception banks in the framework of the management of remittance of state revenues as already amended several times and the latest by Decree of the Minister of Finance No.455/KMK.04/Z002 shall be amended as follows:

1. Article 8A is amended so as to read as follows:

"Article 8A

Perception banks/foreign exchange perception banks not yet fulfilling the requirements as meant in Article 2 paragraph (3) can continue receiving remittance of tax revenues up to June 30, 2003."

2. Article 9A paragraphs (2) and (3) is amended so as to entirely read as follows:

"Article 9A

(1) Perception banks/foreign exchange perception banks fulfilling the requirements as meant in Article 2 paragraph (3) shall be obliged to maintain their information systems for ensuring the smooth operation of on-line system with the Directorate General of Budgetary Affairs and the Directorate General of Taxation.

(2) In the case of perception banks/foreign exchange banks receiving remittance of tax revenues but being unable to implement the obligation as stipulated in paragraph (1) after June 30, 2003, the Director General of Budgetary Affairs shall revoke their rights to receive remittance of tax revenues on the basis of written consideration of the Director General of Taxation.

(3) If perception banks/foreign exchange banks not entitled to receive remittance of tax revenues shall continue receiving remittance of tax revenues after June 30, 2003, they are subjected to a sanction in the form of a fine as high as 100% (one hundred percents) of the total remittance of tax revenues which should not be received and are obliged to transfer the remittance in accordance with the provisions in force.

(4) The fine as meant in paragraph (3) is collected on the basis of a decision of the Director General of Budgetary Affairs."

Article 2

This decree shall come into force as from the date of stipulation.

For public cognizance, this decree shall be announced by placing it in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On December 30, 2002

THE MINISTER OF FINANCE
sgd
BOEDIONO