May 1, 2013 ... (PMK) Number 78/PMK.011/2013 dated 12 April 2013 on the Stipulation of the
Category and. Excise Rates of Tobacco Products for Excise ...
MINISTRY OF FINANCE OF INDONESIA SECRETARIAT GENERAL BUREAU OF COMMUNICATION AND INFORMATION SERVICE Dr. Wahidin Street No.1 Jakarta 10710 Telephone: (021) 3449230 eks. 6347-6348 & 3500849 Fax: website: http://www.kemenkeu.go.id e-mail:
[email protected]
Number : 62/KLI/2013 Date: 1 May 2013
The Category and Excise Rates of Tobacco Products for the Manufacturer of Tobacco Products Having Linkage Relation In the field of tobacco excise policy, Finance Minister set a Finance Minister Regulation (PMK) Number 78/PMK.011/2013 dated 12 April 2013 on the Stipulation of the Category and Excise Rates of Tobacco Products for Excise Manufacturers of Tobacco Products Having Linkage Relation which will come into effect after 60 days since the date of its enactment on 12 June 2013. This policy was made to provide a business climate conducive for tobacco industry business and to secure the revenues from excise evasion; therefore it is necessary to regulate the linkage relation among tobacco manufacture factories and to establish the classification and excise rates of tobacco manufacture factories having linkage relationship with other factories. The legal basis for PMK 78/PMK.011/2013 is in order to implement the provisions of Article 5, paragraph (5) of Law Number 39 year 2007 on the Amendment of Law Number 11 year 1995 on Excise which authorizes the Finance Minister to regulate the amount and changes in excise rates. In practice, PMK Number 78/PMK.011/2013 is the replacement of Finance Minister Regulation Number 191/PMK.04/2010 regulating the provisions on linkage relation in excise with some changes in policy issues and subsequently, the terms of special relation is changed to linkage relation. The main policy issues set in the new PMK is about criteria of the linkage relation, in which the tobacco product manufacturer is determined to have linkage relation with other manufacturers if he has relationship in the aspect of (i) capital, (ii) key management, (iii) the use of raw materials that are subject to excise in the form of sliced tobacco obtained from other manufacturers which have equity participation at least 10% (ten percent), and/or (iv) family relation either by blood or family ties by marriage in the direct lineage and/or to the side of 2 (two) degrees. Other aspects set in PMK Number 78/PMK.011/2013 are the procedure for determining manufacturers who have linkage connection (self declare of the manufacturers or verification by Customs and Excise officials) and the procedure of revocation for the stipulation, classification and excise tariffs of the manufacturers having the linkage relationship, obligation for all manufacturers to state that they have or do not have the mentioned relationship, as well as the obligations of the Head of Custom and Excise Office to collect the deficit of excise payment calculation and other State levies arising due to the stipulation of linkage relationship.
As this PMK Number 78/PMK.011/2013 come into effect, the provisions of Article 21A of Finance Minister Regulation Number 191/PMK.04/2010 on the Amendment of PMK Number 200/PMK.04/2008 on the Procedures for the Administration, Suspension, and Revocation of Registration Number of Excisable Goods Entrepreneurs for Manufacturers and Importers of Tobacco Product is revoked and declared invalid as invalid.
(signed) Yudi Pramadi NIP 195808111983111001
