COPY THE MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 32/PMK.05/2014 STATE REVENUE ELECTRONIC SYSTEM

Transcription

1 COPY THE MINISTER OF FINANCE REGULATION NUMBER 32/PMK.05/2014 ON STATE REVENUE ELECTRONIC SYSTEM BY THE GRACE OF GOD ALMIGHTY THE MINISTRY OF FINANCE, Considering : a. whereas in order to improve the management and accountability of state revenue, it is necessary to apply state revenue electronic system by utilizing information technology system; b. whereas based on the provision of Article 7 section (2) letter d of Law Number 1 Year 2004 On State Treasury, The Minister of Finance as General State Treasurer shall be authorized to arrange the system of revenue and expenditure of the state treasury; c. whereas based on the considerations, as set forth in letter a and letter b, it is necessary to stipulate the Regulation of the Minister of Finance on state revenue electronic system; In the view of : Law Number 1 Year 2004 on State Treasury (State Gazette of the Republic of Indonesia Year 2004 Number 5, Supplement of the State Gazette of the Republic of Indonesia Number 4355); BE IT HEREBY RESOLVED: To enact : REGULATION OF THE MINISTER OF FINANCE ON STATE REVENUE ELECTRONIC SYSTEM - 1 -

2 CHAPTER 1 GENERAL REGULATION Article 1 Terminologies herein shall be defined as follow: 1. General State Treasurer, hereinafter abbreviated to as BUN, is the Minister of Finance. 2. Central BUN Proxy is Director General of Treasury. 3. State Treasury is a place in which state money is saved of which is determined by Minister of Finance as State General Treasurer to save the entire of state revenue and pay all state expenditures. 4. State Treasury Account, hereinafter abbreviated to as KUN, is an account in which state money is saved that is determined by the Minister of Finance as State General Treasurer to save the entire of state revenue and pay all state expenditure to the Central Bank. 5. Bank Indonesia is the Central Bank of Republic Indonesia as set out in the Legislation on Bank Indonesia. 6. Bank Persepsi is general bank designated by Central BUN Proxy to accept the deposit of state revenue. 7. PT Pos Indonesia (Company), hereinafter referred to as Post Office, constitutes State Owned-Enterprise having a unit of technical manager in any region that is: giro central / united giro central / particular united giro central and also Post Office. 8. Post Persepsi means Post Office designated by Central BUN Proxy to accept the deposit of state revenue. 9. Bank Persepsi and Post Persepsi, hereinafter referred to Bank/Post Persepsi, is service provider of deposit revenue of state revenue as collecting agent of state revenue system using electronic deposit letter. 10. Directorate of State Treasury Management hereinafter abbreviated to as Dit. PKN, is a unit of echelon II of the head office of the Directorate General of Treasury of which is under and directly responsible to Director General of Treasury. 11. Office of State Treasury Service, hereinafter abbreviated to as KPPN of Particular Revenue, is the vertical institution of the - 1 -

3 Director General of Treasury of which is under and responsible to Director of State Treasury Management. 12. Force Majeure is an event beyond human s capability and control, inevitable, and unlimited to natural disaster, fire, flood, public strike, war (stated or unstated), rebellion, revolution, revolt, terrorism, plague / epidemic and widdely known so that such event can not be implemented as should be. 13. User Acceptance Test, hereinafter abbreviated to asuat, is a test carried out by Central BUN Proxy for system and business process of state revenue management of bank/ post persepsi or general/foreign exchange bank or institution of which proposes the application to be bank/ post persepsi with requirements and specification stipulated by Central BUN Proxy. 14. Transaction Number of State Revenue, hereinafter abbreviated to as NTPN, is payment/deposit receipt number to State Treasury written in state revenue receipt that is published by the settlement system. 15. Number of Bank Transaction, hereinafter abbreviated to as NTB, is deposit transaction receipt number of state revenue issued by bank as Bank Persepsi. 16. Number of Post Transaction, hereinafter abbreviated to NTP, is deposit transaction receipt number of state revenue issued by Post Office as Post Persepsi. 17. Receipt of State Revenue, hereinafter abbreviated to as BPN, is a document published by Bank/Post Persepsi for state revenue transaction the with the stamp of NTPN and NTB/NTP as other administration means of which is equal to deposit letter. 18. Daily report of Electronic Revenue, hereinafter abbreviated to LHP Electronic means the daily report of state revenue that is made by Bank/Post Persepsi in the form of computer data file. 19. Settlement System means the system of state revenue that is managed by Directorate General of Treasury that facilitates the accomplishment of payment process and the provision of NTPN. 20. Taxpayer means individual or entity, including taxpayer, tax withholder, tax collector, who deserves right and obligation on taxation based on the provision of legislation

4 21. Mandatory Payer is individual or entity that is determined to conduct the obligation to make payment in accordance with the prevailing provision of the legislation. 22. Mandatory Depositor is the individual or entity that is determined to conduct the oligation to receive and then to deposit the state revenue in accordance with the prevailing provision of the legislation. 23. CA Only is state revenue whose its transaction record and money are kept in Bank/Post Persepsi. 24. Settlement Only is transaction of state revenue that is recorded in Settlement System (obtaining NTPN) but it is not available in state revenue data of system of the Bank/Post Pesepsi. 25. Electronic System is series of devices and electronic procedures that have function to prepare, gather, manage, analyze, save, display, announce, send, and/or distribute electronic information. 26. Electronic Document means any electronic information that is created, forwarded, sent, received, or saved in the form of analog, digital, electromagnetic, optical, or the equal, which can be seen, displayed, and/or heard through computer or Electronic System, including but unlimited to text, sound, image, map, design, picture, or the eqyual, alphabet, mark, number, code, access, symbol or perforation that have meaning or can be understood by those who have ability to understand. 27. Biller is Unit of Echelon I of the Ministry of Finance who is assigned the assignment and authority to issue and manage billing code. 28. Billing Code is identification code issued by billing system or aby type of payment or deposit conducted by Taxpayer/Mandatory Payer/Mandatory Depositor. 29. State Revenue means money that enters into the State treasury. CHAPTER II SCOPE Article 2-3 -

5 (1) State Revenue that is set out herein includes all State Revenues that is paid and received through Bank/Post Persepsi using Billing Code. (2) State Revenue, as set forth in section (1), denominates in the durrency of rupiah and foreign currency. CHAPTER III APPOINTMENT OF BANK/POST PERSEPSI Article 3 (1) For the implementation of State Revenue electronically, Taxpayer/ Mandatory Payer/ Mandatory Depositor conducts the payment of State Revenue through service facility of State Revenue in the form of: a. Counter service/teller (over the counter); and/or b. Other Electronic System service. (2) Service facility of State Revenue as set forth in section (1) is provided by Bank/Post Persepsi. Article 4 (1) General Bank/Post office that is eligible to be appointed as Bank/Post Persepsi, as set forth in Article 3 of section (2), should meet the following requirements: a. established/ operates in Indonesia in accordance with the provision of the legislation of the Republic Indonesia; b. having composite ranking minimum 3 (three) for last 12 (twelve) months, particularly for general bank; c. capable to comply with the provision of the legislation of the Republic Indonesia; d. willing to be examined by BUN/BUN Proxy for the implementation of deposit management of the received State Revenue; e. having online information system connected to the system of State Revenue of Ministry of Finance of the Republic Indonesia f. passing the UAT that is conducted by Central BUN Proxy; and g. willing to sign agreement as Bank/Post Persepsi with the Director General of Treasury as Central BUN Proxy

6 (2) President Director of eneral ank / Post Office that is willing to be appointed as Bank/Post Persepsi proposes written application to Director General of Treasury as Central BUN Proxy. (3) The Application, as set forth in section (2), shall be attached with: a. Copy of the deed of establishment /operational license as general bank/post Office. b. Copy of reference on the composite ranking, particularly for general bank; c. Statement Letter of which is signed by the President Director of general bank/post Office regarding on: 1. Preparedness statement to comply with the provision of the legislation of the Republic Indonesia; 2. Readiness statement to be examined by BUN/BUN Proxy for the implementation of deposit management of received State Revenue; 3. Statement that general bank / Post Office has online information system that is connected with the State Revenue system of the the Minister of Finance of the Republic of Indonesia; (4) Based on the application, as set forth in section (2), Director General of Treasury as Central BUN Proxy could accept or refuse the application by considering several aspects, namely: a. adequacy of the needed Bank/ Post Persepsi; b. scope of service of applicant bank; and c. credibility of applicant bank. (5) In case the application, as set forth in section (2), is accepted, Director of Treasury General as Central BUN Proxy conducts UAT on the State Revenue system of the general bank/post Office. (6) Based on UAT result, as set forth in section (5), Director General of Treasury as Central BUN Proxy could accept or refuse the application of the general bank/post Office as Bank/Post Persepsi. (7) In case the application, as set forth in section (2) is refused, Director General of Treasury as Central BUN Proxy delivers the refusal in written to President Director of the general bank / Post Office

7 Article 5 (1) In casse based on UAT result, as set forth Article 4 section (5), it is stated that the State Revenue system of general bank/ Post Offfice has met the required requirement, President Director of the general bank/ Post Office executes the partnership agreement as the Bank/ Post Perception with Director General of Treasury as Central BUN Proxy. (2) Partnership agreement, as set forth in section (1), at least contains: a. right and obligation; b. period of time of agreement; c. service rewards; d. force majeure; e. sanction in the form of fines and/ or the imposition of interest that should be paid due to the service which is not in accordance with agreement; and f. dispute settlement procedures. (3) In case based on the UAT result, as set forth Article 4 of section (5), it is stated that the state revenue system of the general bank /Post Office does not meet the required requirements, Director General of Treasury as Central BUN Proxy delivers the written request to the President Director of the general bank/post Office to improve the State revenue system based on the required requirements. (4) Improvement of State Revenue System, as set forth in section (3), shall be conducted in the period of time of which is arranged by Director General of Treasury as Central BUN Proxy. Article 6 Bank/Post Perseps could carry out electronic service of State Revenue in the entire of branch offices/ sub-branch office/ other service unit with the conditions as follow: a. having online information system that is connected with the State Revenue system of the Ministry of Finance of the Republic of Indonesia; b. willing to be examined by BUN/BUN Proxy for the implementation of deposit management of the received State Revenue; and c. recording the State Revenue deposit by crediting the revenue account at Bank/ Post Persepsi

8 CHAPTER IV IMPLEMENTATION OF THE USER ACCEPTANCE TEST (UAT) Article 7 (1) For ensuring general bank/ Post Office and/or Bank/ Perception Post has met the requirement of the State Revenue system that is applied in the electronic State Revenue management, Central BUN Proxy conducts UAT. (2) UAT, as set forth section in (1), shall be conducted in case: a. General bank/post Office proposes application to become the Bank/ Post Persepsi; b. Bank/ Post Persepsi develops/use the new system; and/or c. there is an amandment to the provision of legislation that affects the changing on State Revenue system. (3) If it is needed, Director of General Treasury as Central BUN Proxy could conduct repetition/ limited/ particular objective UAT to maintain the compliance of Bank/ Post Persepsi in electronic management of State Revenue. Article 8 UAT as set forth in Article 7 covers: a. business process testing to ensure that business process provided by general bank/post Office and/or Bank/Post Persepsi is in accordance with the required requirement by Central BUN Proxy; b. information and technology system testing to ensure that system provided/used by general bank/post Office and/or Bank/ Post Persepsi has supported business process that has been stipulated and has met the required requirements by Central BUN Proxy; and c. Report testing of transaction to ensure that report and data resulted by general bank/post Office and/or Bank/Post Persepsi has met the required requirements by Central BUN Proxy. Article 9 Further provision of UAT implementation includes the requirements on the development of State Revenue system by Bank/Post Persepsi - 7 -

9 shall be set out with the Regulation of Director General of Treasury (Collecting Agent Requirement). CHAPTER V STATE REVENUE ACCOUNT Article 10 (1) For the implementation of electronic State Revenue, KPPN of Particular Revenue opens revenue account at the associated Bank/Post Persepsi; (2) Revenue Account, as set forth in section (1), shall be used to gather daily State Revenue to the Bank/ Post Persepsi. (3) Revenue Account at Bank/ Post Persepsi, as set forth section (1), consists of: a. revenue account in the currency of Rupiah; and b. Revenue Account in Foreign currency. (4) Revenue account balance, as set forth in section (2), shall be entirely delegated to the sub-account of KUN revenue at every the end of workdays. Article 11 (1) In order to receive the delegation of State Revenue from revenue account, as set forth Article 10 of section (4), KPPN of Particular Revenue opens an account of sub Account KUN revenue in Bank Indonesia. (2) Account of sub Account KUN revenue in Bank Indonesia, as set forth in section (1), consists of: a. Sub Account KUN revenue in currency of Rupiah; b. Sub Account KUN revenue in Foreign currency. (3) Account balance of sub Account KUN revenue shall be transferred to KUN Account at every the end of workdays. CHAPTER VI STATE REVENUE DEPOSIT Article 12 Tax payer/ Mandatory Payer/ Mandatory Depositor deposits the State Revenue to the Bank/Post Persepsi using Billing Code

10 Article 13 (1) Billing code, as set forth in Article 12, shall be issued by the State Revenue system. (2) Billing code, as set forth in section (1), could be obtained by the means as follow: a. Taxpayer/ Mandatory payer/ Mandatory Depositor conducts data recording in the State Revenue system; or b. it is issued by the official who has authority in Directorate General of Tax, Directorate General of Customs and Excise, or Directorate General of Budget. (3) In case Billing Code obtained from the recording of Taxpayer/Mandatory Payer/Mandatory Depositor, as set forth in section (2) letter a, Taxpayer/Mandatory Payer/Mandatory Depositor shall be responsible for the completion and accuracy of the related payment data. (4) In the event of Billing Code obtained from publication by the official who has authority in Directorate General of Tax, Directorate General of Customs and Excise, or Directorate General of Budget, as set forth in section (2) letter b, the official who has authority in Directorate General of Tax, Directorate General of Customs and Excise, or Directorate General of Budget is responsible for the completion and accuracy of related payment data. (5) Further provision of the official who has authority to issue Billing Code, as set forth in section (2) letter b, shall be stipulated by the Directorate General of Tax, Directorate General of Customs and Excise, or Directorate General of Budget. CHAPTER VII ADMINISTRATION OF STATE REVENUE Part First Administration of State Revenue at the Biller Article 14 (1) Ministry of Finance provides facility of transaction data recording of State Revenue on State Revenue System, as set forth in Article 13 section (1)

11 (2) Facility of transaction data recording of State Revenue, as set forth in section (1), is shall be managed by the Biller (3) Biller, as set forth in section (2), consists of: a. Directorate General of Tax; b. Directorate General of Customs and Excise; and c. Directorate General of Budget. (4) Facility of transaction data recording of State Revenue that is managed by Directorate General of Budget, as set forth in section (3) letter c, including for acceptance transaction of nonbudget. (5) Non-budget Revenue, as set forth in section (4), including: a. remaining deposit of the Reserved Cash/Additional Reserved Cash; b. returns of expenditure; c. revenue Third Party Calculation; and d. revenue direct grant. Article 15 Further provision on the type of State Revenue and the procedure of transaction data recording of State Revenue for the issuance of Billing Code shall be set out by the respective Biller. Article 16 (1) Biller issues Billing Code for the respective payment transaction. (2) Billing Code, as set forth in section (1), has expiration period. (3) Expiration period, as set forth section (2), for each type of State Revenue shall be stipulated by the respecive Biller. Article 17 Billing Code, as set forth in Article 16, shall be sent to Settlement system. Part Second

12 Administration of State Revenue at Bank/ Post Persepsi Article 18 (1) Bank/ Post Persepsi receives State Revenue Deposit based on Billing Code of which is submitted by Taxpayer/Mandatory payer/ Mandatory Depositor. (2) Bank/ Post Persepsi receives any State Revenue deposit from Taxpayer/Mandatory payer/mandatory Depositor regardless deposit amount. (3) Bank/Post Persepsi provides the service for the respective Taxpayer/ Mandatory payer/ Mandatory Depositor either customer or non-customer. (4) Bank/ Post Persepsi shall be prohibited to impose the cost on deposit transaction of the State Revenue to Taxpayer/ Mandatory payer/ Mandatory Depositor. (5) For the Bank/ Post Persepsi that breaches the provisions, as set forth in section (2), section (3), and section (4), shall be subject to administrative sanction in the form of fines. (6) Amount of fine, as set forth in section (5), shall be stipulated in the partnership agreement between Director General of Treasury as Central BUN Proxy and Bank/ Post Persepsi. Article 19 (1) In case the State Revenue Transaction is conducted through Service Facility of State Revenue in the form of counter/ teller (over the counter) at Bank/ Post Persepsi, as set forth in Article 3 section (1) letter a, Bank/ Post Persepsi shall conduct the following matters: a. inputting Billing Code that is given to Taxpayer/Mandatory payer/ Mandatory Depositor into payment application system to obtain detail information of payment; b. conducting accuracy confirmation of deposit data to Taxpayer/Mandatory payer/ Mandatory Depositor; and c. printing and giving BPN of which is mentioned as NTB/NTP and NTPN to Taxpayer/ Mandatory payer/ Mandatory Depositor

13 (2) In case the State Revenue transaction is conducted through Service Facility of State Revenue in the form of service using the other Electronic System, as set forth in Article 3 section (1) letter b, Bank/ Post Persepsi shall conduct the followings matters: a. displaying transaction detail of payment based on Billing Code of Electronic System; b. asking accuracy confirmation of deposit data to Taxpayer/ Mandatory payer/ Mandatory Depositor c. printing and giving BPN of which is mentioned as NTB/NTP and NTPN in the form of receipt and/or Electronic Document; and d. providing re-printing service of BPN to Taxpayer/Mandatory payer/mandatory Depositor. (3) Bank/ Post Persepsi credits any transaction of State Revenue, as set forth in section (1) and (2), into revenue account of Bank/ Post Persepsi, as set forth in Article 10 section (1). (4) Transaction of State Avenue, as set forth in section (1) and (2) that BPN have been issued, cannot be canceled by Bank/Post Persepsi. (5) In case BPN is issued by Bank/Post Persepsi has not been stamped NTPN, Bank/Post Persepsi provides/ inform NTPN regarding on the related State Avenue transaction to the Taxpayer/ Mandatory payer/ Mandatory Depositor, no later than next one workday after obtaining NTPN from Settlement System. (6) Payment that is conducted by Taxpayer/ Mandatory payer/ Mandatory Depositor that is deemed as the acquital of obligation in accordance with payment date mentioned in BPN. (7) In case there is any errors that results double payment, the occurred overpaymen could be returned to Taxpayer/ Mandatory payer/ Mandatory Depositor. (8) Return of overpayment, as set forth in section (7), shall be implemented by referring to the provision of the legislation that sets out the mechanism return of the State Revenue. (9) In case Bank/ Post Persepsi has credited of State Revenue transaction into revenue account of the Bank/ Post Persepsi, as

14 set forth in section (3), but billing has been paid, Bank/ Post Persepsi could debit of Bank/ Post Persepsi's revenue account of the transaction in question. (10) To Bank/Post Persepsi that breaches the provision, as set forth in section (3), shall be subject to administrative sanction in the form of warning letter up to the revocation of the of appointment as Bank/Post Persepsi. (11) Mechanism of the administrative sanction, as set forth in section (10), shall be set out in the partnership agreement between Director General of Treasury as Central BUN Proxy and Bank/ Post Persepsi. Part Third Administration of State Revenue of Settlement System Article 20 Based on Billing Code, Settlement System gives confirmation of payment request submitted by Bank/Post Persepsi. Article 21 (1) After Settlement System gives confirmation, as set forth in Article 20, Settlement System issues NTPN. (2) NTPN, as set forth in section (1), shall be delivered to the Biller in real time (3) Submission of NTPN, as set forth in section (2), constitutes a notification of payment acceptance in State treasury account. Fourth Part Administration of State Revenue of KPPN Particular Revenue Article 22 KPPN of Particular Revenue conducts administration toward State revenue data obtained from Settlement System, Bank/ Post Persepsi, and Bank Indonesia. Article 23 Administration of State Revenue data that is conducted by KPPN of Particular Revenue, as set forth in Article 22, including:

15 a. recording of State Revenue transaction; b. examination against the accuracy of the designated sum of money to the sub-account KUN revenue; c. recording on the delegation transaction of State Revenue shall be based on debit note submitted by Bank/ Post Persepsi and credit note from Bank Indonesia; d. submission of NTPN that is obtained from Settlement System to Bank/Post Persepsi in case there is the issuance of PN without stamp of NTPN; and e. preparation of State Revenue report. CHAPTER VIII DELEGATION OF THE STATE REVENUE AND REPORT SUBMISSION BY BANK/ POST PERSEPSI Article 24 (1) State Revenue that is received by Bank/Post Persepsi in the currency rupiah after 3 p.m of the local time in previous workday prior reaching 3 p.m of the local time workday in question shall be obliged to be delegated from revenue account in the currency of Rupiah and should has been received in account of subaccount KUN revenue in the currency of Rupiah at no later than 4.30 p.m of the Western Indonesia Time. (2) State Revenue that is received by Bank/Post Persepsi in foreign currency after 3 p.m at the local time of the previous workday up to 3 p.m of the concerned workday shall be obliged to be delegated from revenue account in foreign currency and should has been received in account of sub-account KUN revenue in foreign currency at no later at 4.30 p.m of the Western Indonesia Time. (3) State Revenue Transaction transfered from revenue account in Rupiah currency and foreign currency into account of subaccount KUN revenue, as set forth in section (1) and (2), including State Revenue transaction which has not been published by NTPN. (4) To the Bank/Post Persepsi that is late/ lack in delegating the state revenue as, set forth in section (1), section (2), and section

16 (3), shall be subject to the administrative sanction in the form of fine. (5) Amount of fine, as set forth in section (4), shall be stipulated in the partnership agreement between Director General of Treasury as Central BUN Proxy and Bank/ Post Persepsi. Article 25 Delegation of the State Revenue in foreign currency, as set forth in Article 24 section(2), which is delivered through correspondent bank of Bank Indonesia abroad, but it has not been received in subaccount KUN - the revenue in foreign currency of balance sheet shall acknowledged as cash in transit. Article 26 (1) Bank/Post Persepsi delivers LHP Electronic to KPPN of Particular revenue with the condition as follow: a. LHP Electronic is submitted through portal of the Ministry of Finance; b. LHP Electronic contains State Revenue data after 3 p.m of the local time of the previous workday up to 3 p.m of local time at the concerned work days; c. LHP Electronic consists of delegation debit note, list of revenue nominative, and current account; and d. LHP Electronic shall be separately delivered for each revenue account. (2) LHP Electronic, as set forth in section (1), shall be delivered at no later at 9 a.m in the next of workday or other day of which is stipulated by BUN/Director General of Treasury as Central BUN Proxy. (3) To the Bank/Post Persepsi that breaches the provision, as set forth in section (1) and section (2), shall be subject to the administrative sanction, in the form of warning letter up to the revocation of appointment as Bank/Post Persepsi. (4) Mechanism of administrative saction, as set forth in section (3), shall be set out in the partnership agreement between Director General of Treasury as Central BUN Proxy and Bank/ Post Persepsi

17 CHAPTER IX RECONSILIATION OF THE STATE REVENUE Article 27 For ensuring the validity and accuracy data of the State Revenue, KPPN of Particular Revenue conducts: a. transaction reconsiliation; and b. cas reconsiliation h. Article 28 (1) Transaction reconsiliation, as set forth in Article 27 letter a, shall be conducted by comparing deposit data of State Revenue received from Bank/Post Persepsi with State Revenue data recorded in Settlement System. (2) Transaction reconsiliation, as set forth in section (1), shall be conducted daily. (3) Transaction reconsiliation, as set forth in section (1), results 3 (three) typs of data, namely: a. Suitability data (Settled); b. CA Only; and/or c. Settlement Only. Article 29 (1) In case there is CA Only data, as set forth in Article 28 of section (3) letter b, KPPN of Particular Revenue conducts the followings matters: a. issuing and delivering NTPN to Bank/Post Persepsi; and b. instructing the Bank/Post Persepsi to immediately delegate into account of sub Account KUN-revenue in case the fund of CA Only data has not been delegated. (2) In case there is of Settlement Only data, as set forth in Article 28 of section (3) letter c, KPPN of Particular Revenue conducts the following matters: a. delivering NTPN to Bank/Post Persepsi;

18 b. instructing the Bank/Post to conduct improvement of LHP Electronic in case Settlement Only data is not available in LHP Electronic that is made by Bank/Post ; and c. instructing the Bank/Post Persepsi to delegate into the account of sub Account KUN-revenue in case fund of Settlement Only data which has not been delegated. (3) In case there is State Revenue with the status of CA Only or Settlement only that is not delegated by the Bank/ Post Persepsi at related workday, it shall be deemed as overdue/lack of delegation by the Bank/ Post Persepsi. Article 30 (1) Cash reconciliation, as set forth in Article 27 letter b, shall be conducted by comparing amount of money that is delegated to sub Account of KUN revenue with the delegation obligation by the Bank/ Post Persepsi based on State Revenue Transaction at the concerned workday. (2) Documents that are used in the cash reconciliation, as set forth in section (1), including: a. debit note and current account that is received from the Bank/ Post Persepsi. b. credit note and current account of sub Account of KUN revenue; and c. LHP electronic. (3) In case the amount of money that is delegated by the Bank/ Post Persepsi is higher than transfer obligation at the related day, KPPN of Particular Revenue returns the over delegation at no later than 5 (five) workdays since that document of return request is correctly and completely received. (4) In case amount of money that is delegated by the Bank/ Post Persepsi is lower than the delegation obligation at the related day, KPPN of Particular Revenue instructs to the Bank/ Post Persepsi to carry out the delegationof such the lack delegation. (5) For the Bank/Post Persepsi that makes the lack of delegation, as set forth in section (4), shall be subject to administrative sanction in the form of fine

19 (6) The fine, as set forth in section (5), shall be set out in the partnership agreement between Director General of Treasury as Central BUN Proxy and Bank/Post Persepsi. Article 31 Reconsiliation of State Revenue for the preparation of financial report of work the taskforce shall be carried out in accordance with the regulation of the legislation on accounting system and financial report of central government. CHAPTER X NETWORK INTERFERENCE Article 32 Network interference in the administration of electronic State Revenue consists of: a. interference that causes Biller cannot issue the Billing Code; b. interference that causes Bank/ Post Persepsi could not receive information of deposit data upon the Billing Code from Settlement System; c. interference that causes Bank/ Post Persepsi could not receive NTPN after conducting payment order of State Revenue transaction; and d. interference that causes the disturbance of delegation process of State Revenue and/or the LHP Electronic delivery to KPPN of Particular Revenue in accordance with the provision. Article 33 (1) In case interference that cause the Biller cannot issue the Billing Code is occurred, as set forth in Article 32 of letter a, Taxpayer/ Mandatory payer/ Mandatory Depositor conducts the State Revenue payment manually. (2) Procedure for the manual State Revenue payment, as set forth in section (1), shall be set out by the respective Biller. Article

20 In case interference that cause Perception Bank/Post ca not receive information of deposit data for Billing Code from Settlement System is occurred, as set forth in Article 32 of letter b, Bank/ Post Persepsi cancels the deposit and returns Billing code to the Taxpayer/ Mandatory payer/ Mandatory Depositor. Article 35 (1) In case interference that causes Bank/Post Persepsi cannot receives NTPN after conducting payment order for State Revenue transaction is occurred, as set forth in Article 32 letter c: a. Bank/ Post Persepsi resends the request of NTPN by sending transaction data of which is similar with previous transaction; b. In case Bank/Post Persepsi still has not received NTPN after conducting re-request has been conducted, Bank/ Post Persepsi issues BPN without NTPN; and c. In case NTPN is obtained after BPN is issued and delivered to Taxpayer/ Mandatory payer/ Mandatory Depositor, Bank/ Post Persepsi re-submits the copy of BPN completed with NTPN to Taxpayer/ Mandatory payer/ Mandatory Depositor. (2) Bank/ Post Persepsi shall e obliged to delegate State Revenue that has been given payment order but it does obtain NTPN, as set forth in section (1). (3) In case the interference, as set forth in section (1), is occurred in service by using Electronic System, as set forth in Article 3 of section (1) letter b, Bank/ Post Persepsi conducts the following matters: a. informing deposit status that is conducted by Taxpayer/ Mandatory payer/ Mandatory Depositor through call center facility or of other customers servic information e; and b. providing BPN re-printing facility. Article 36 (1) In case interference that causes the disturbance of delegation process of the State Revenue and/or LHP Electronic delivery, as set forth in Article 32 of letter d, Bank/Post Persepsi notifies the

21 KPPN of Particular Revenue in written at related day regarding on the interference. (2) In case the interference, as set forth in section (1), is caused by data communication trouble with Bank Indonesia, Bank/Post Persepsi notifies KPPN of Particular Revenue regarding on the interference along with the cover letter from Bank Indonesia states that there is data communication trouble in implementation of the related delegation. CHAPTER XI DATA CORRECTION AND STATE REVENUE RETURN Article 37 (1) Application for correction upon the State Revenue transaction of which has obtained NTPN and be deposited to State treasury by the Taxpayer/Mandatory payer/mandatory Depositor shall be proposed to the respective Biller. (2) Application for correction upon the State Revenue transaction of Non Tax and Non Budget Revenue can be submitted through government institution of bill owner. (3) Biller conducts the examination, testing, and changing of transaction data of State Revenue based on correction demand, as set forth in section (1) and/or section (2). (4) Biller delivers the change of State Revenue transaction data, as set forth in section (3), to KPPN of Particular Revenue (5) Procedure for proposing, research, and testing against the application for correction when the mistake in billing data element input shall be further set out by the respective Biller. Article 38 Based on the change of State Revenue transaction data, as set forth in Article 37, KPPN of Particular Revenue conducts adjustment against data of State Revenue transaction that is administered. Article 39 (1) Application for the return on the over/error deposit/payment of the State Revenue by Taxpayer/ Mandatory payer/ Mandatory

22 Depositor shall be proposed to Biller or government institution of the bill owner. (2) Procedures for return on the over/error deposit/payment of the State Revenue as set forth in section (1) shall be guided with the provision of legislation that sets out the mechanism return of State Revenue. CHAPTER XII FORCE MAJEURE Article 40 (1) In case force majeure is occurred, Bank/ Post Persepsi shall be exempted from obligation on the delay or failure in implementing provision set out herein. (2) Bank/Post Persepsi should notify Force Majeure, as set forth in section (1), in written to Dit. PKN at no later than 14 (fourteen) calendar days after the occurrence of Force Majeure. CHAPTER XIII SERVICE REWARD AND REIMBURSEMENT OF THE DELEGATION FEE Article 41 (1) To Perception Bank/Post subject to reward due to the State Revenue service for each the Billing Code whose transaction is successfully made. (2) Billing Code whose transaction is successfully made, as set forth in section (1), shall be evidenced with the issuance of NTB/NTP and NTPN. (3) Amount of the reward on the State Revenue service shall be stipulated based on the Decree of the the Minister of Finance. Article 42 Bank Persepsi that serves State Revenue in foreign currency shall be subject to reimbursement for the delegation fee from the account of persepsi of the foreign currency into sub-account KUN Revenue in foreign currency, otherwise service reward of State Revenue as set forth in Article

23 Article 43 Procedure application for the service reward of State Revenue service, as set forth in Article 41 and reimbursement on the delegation of the State Revenue in foreign currency, as set forth in Article 42, shall be further set out in the Regulation of Director General of Trasury. CHAPTER XIV TRANSITIONAL PROVISION Article 44 (1) In case Taxpayer/ Mandatory payer/ Mandatory Depositor coul not conduct the deposit using Billing Code, the deposit of State Revenue shall be conducted using deposit letter, as set forth in the Regulation of the Minister of Finance Number 99/PMK.06/2006 on State Revenue Module, which has been amended several times lastly with Minister of Finance Regulation Number 37/PMK.05/2007. (2) In case KPPN of Particular Revenue has not yet operated, the function of KPPN of Particular Revenue for the implementation of electronic State Revenue shall be conducted by the Directorate of State Treasury Management-Directorate General of Treasury c.q. Sub Directorate of State Revenue. CHAPTER XV CLOSING Article 45 This Minister Regulation shall come into force since the date of promulgation. For the public cognizance, it is ordered to promulgate this Minister Regulation by placing it in the State Gazette of the Republic of Indonesia. Stipulated in Jakarta On February 10th,

24 THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA Signed Promulgated in Jakarta On February 10th, 2014 THE MINISTER OF JUSTICE AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA, Signed, MUHAMAD CHATIB BASRI AMIR SYAMSUDIN STATE GAZETTE YEAR 2014 NUMBER