11 Aug 2014
MINISTER OF FINANCE REGULATION ON MANNER AND PROCEDURE FOR THE COLLECTION OF IMPORT AND/OR EXCISE DUTIES

This regulation of the Finance Minister, number 111/PMK.04/2013, was issued in August 2013. It regulates the manner and procedure for import and excise duties collection as well as the sanctions for non compliance with the payment obligation.

The following are some of the highlighted provisions:

  • The officer authorized to implement import and excise duties collection is the Head of the Taxation Services Office. This officer has the authority to appoint and dismiss collection and confiscation clerks, administer the collection and confiscation, and issue warnings, confiscation orders, auction announcements and auction cancellations, detention orders and other necessary letters and stipulations in relation to the collection.
  • Taxpayers may submit an objection to the stipulated duty amount, tariff and/or customs assessment or administrative sanctions, in which case the payment due date may be deferred.

The regulation replaced Minister of Finance Regulation No. 24/PMK.04/2011 concerning Procedure for the Collection of Excise Duties, Article 16 of Minister of Finance Regulation No. 51/PMK.04/2008 on Procedure for Setting Tariffs, Customs Value, and Administrative Sanctions and Assessment by the Director General of Customs and Excise or Customs and Excise Official as already amended by Regulation No. 122/PMK.04/2011.

The regulation became effective 60 days after its promulgation, i.e. on 30 September 2013. (by: Olivia Saxer).

NEWS DETAIL

11 Aug 2014
MINISTER OF FINANCE REGULATION ON MANNER AND PROCEDURE FOR THE COLLECTION OF IMPORT AND/OR EXCISE DUTIES

This regulation of the Finance Minister, number 111/PMK.04/2013, was issued in August 2013. It regulates the manner and procedure for import and excise duties collection as well as the sanctions for non compliance with the payment obligation.

The following are some of the highlighted provisions:

  • The officer authorized to implement import and excise duties collection is the Head of the Taxation Services Office. This officer has the authority to appoint and dismiss collection and confiscation clerks, administer the collection and confiscation, and issue warnings, confiscation orders, auction announcements and auction cancellations, detention orders and other necessary letters and stipulations in relation to the collection.
  • Taxpayers may submit an objection to the stipulated duty amount, tariff and/or customs assessment or administrative sanctions, in which case the payment due date may be deferred.

The regulation replaced Minister of Finance Regulation No. 24/PMK.04/2011 concerning Procedure for the Collection of Excise Duties, Article 16 of Minister of Finance Regulation No. 51/PMK.04/2008 on Procedure for Setting Tariffs, Customs Value, and Administrative Sanctions and Assessment by the Director General of Customs and Excise or Customs and Excise Official as already amended by Regulation No. 122/PMK.04/2011.

The regulation became effective 60 days after its promulgation, i.e. on 30 September 2013. (by: Olivia Saxer).