MINISTER OF FINANCE OF THE REPULIC OF INDONESIA COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 126/PMK.
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1 COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 126/PMK.011/2014 CONCERNING GOVERNMENT-BORNE IMPORT DUTY ON THE IMPORTATION OF GOODS AND MATERIALS TO MAKE STEAM TURBINE GENERATING ELECTRICITY FOR FISCAL YEAR 2014 BY THE GRACE OF ALMIGHTY GOD MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, Considering : Whereas pursuant to Article 3 paragraph (4) of Regulation of the Minister of Finance on Procedures for Government Borne Import Duty on the Importation of Goods and Materials for the Manufacture of Goods and/ or Services to the Public Interest and Increased Competitiveness of Industries in Certain Sectors for Fiscal Year 2014, it is necessary to establish Regulation of the Minister of Finance concerning Government Borne Import Duty on the importation of goods and materials to make steam turbine generating electricity for Fiscal year 2014; In view of : Regulation of the Minister of Finance No. 11 / PMK.011 / 2014 concerning Government Borne Import Duty on the Importation of Goods and Materials for the Manufacture of Goods and/ or Services to the Public Interest and Increased Competitiveness of Industries in Certain Sectors for Fiscal Year 2014; BE IT HEREBY RESOLVED: To Enact : GOVERNMENT-BORNE IMPORT DUTY ON THE IMPORTATION OF GOODS AND MATERIALS TO MAKE STEAM TURBINE GENERATING ELECTRICITY FOR FISCAL YEAR
2 Article 1 In this Ministerial Regulation, some terms shall be defined as follow: 1. The Company is included in the Company's industry engaged to make steam turbine generating electricity. 2. Goods and Materials for Industry to make steam turbine generating electricity, hereinafter called the Goods and Materials, are the goods and/ or raw materials to be processed to make steam turbine generating electricity by the Company. Article 2 (1) Government Borne Import Duty is given on the import of goods and materials as listed in the Appendix, which is an integral part of this Ministerial Regulation. (2) Government Borne Import Duty as referred to in paragraph (1) is a tax subsidy borne by the government as mentioned in the Regulation of the Minister of Finance on the implementation mechanism and accountability for Government-Borne Import Duty. (3) Goods and materials referred to in paragraph (1), does not constitute: a) Goods and materials, which are imposed import duty exemption is amounted to 0% (zero percent); b) Goods and materials, which are imposed import duty exemption is amounted to 0% (zero percent) which is based on international agreements; c) Goods and Materials, imposed Anti-Dumping Duty / Anti-Dumping Duty Whilst, Provisional Safeguard Measures Import Duty, Import Duty Benefits, or Duty Reprisals; d) Goods and materials, which are intended to be dumped in Bonded Hoarding; or - 2 -
3 e) Goods and materials which are intended for the Company received the exemption or refund of import duty or import of goods and materials to be processed, manufactured, or installed on other goods for export purpose. (4) Government Borne Import Duty as referred to in paragraph (1) is given by the highest budget ceiling of Rp3,500,000, (three billion five hundred million rupiah). (5) Minister of Finance as State Treasurer as Budget User of Part State Treasurer shall designate a Directorate General of High Technology-Based Industry, Ministry of Industry as Budget User Authority to implement the payment of tax subsidy borne by the government. (6) The budget allocation for Government Borne Import Duty with the ceiling as mentioned in paragraph (4) for the Company, determined by the Budget Authority referred to in paragraph (5). Article 3 (1) To obtain Government Borne Import Duty as mentioned in Article 2 paragraph (1) is the Company requested to the Directorate General of Customs and Excise by enclosing Import Plan of Goods approved and validated by the Directorate General of High Technology-Based Industry, Ministry of Industry. (2) Import Plan of Goods as mentioned in paragraph (1), at least contains the following data: a. Number and date of Import Plan of Goods; b. Number of Budget Implementation List (hereinafter referred to as DIPA) Fiscal Year 2014; c. Company name; d. Taxpayer Identification Number; - 3 -
4 e. Address; f. Customs department of entry point of goods; g. Description, type, and technical specifications of goods; h. Postal rates (HS); i. Amount / unit of goods; j. Estimated price of imports; k. The origin country; l. The Estimated Duties paid by the government; and m. The name and signature of the leadership of the Company. Article 4 (1) At the request as mentioned in Article 3 paragraph (1), the Directorate General of Customs and Excise gives approval or denial within 14 (fourteen) days after receipt of complete application. (2) Approval or rejection as mentioned in paragraph (1) is given after an examination of the fulfillment of the following conditions: a. Never made a mistake in notifying the number and/ or types of goods on The Import Customs Notification with Government Borne Duty facility for 1 (one) year; and b. Do not have a debt import duty, excise, and taxes in order to import the past due payments. (3) Approval as mentioned in paragraph (1) may include approval to all of the Goods and Materials are listed in Import Plan of Goods attached to the application submitted by the Company as mentioned in Article 3. (4) If the application as mentioned in Article 3 paragraph (1) is approved in part or in whole, the Directorate General of - 4 -
5 Customs and Excise on behalf of the Minister of Finance issued Decree of the Minister of Finance on Government Borne Import Duty on the importation of goods and materials to make steam turbine generating electricity by industrial manufacture of steam turbine generating electricity. (5) If the application as mentioned in Article 3 paragraph (1) is rejected, the Directorate General of Customs and Excise on behalf of the Minister of Finance will convey to the Company a notice of rejection stating the reason for rejection. Article 5 (1) The realization of the Government Borne Duty whose implementation is based on the Decree of the Minister of Finance as mentioned in Article 4 paragraph (4), Control and Service Office on Customs and Excise or the Main Office of Customs and Excise put a stamp "GOVERNMENT-BORNE IMPORT DUTY UNDER REGULATION OF THE MINISTER OF FINANCE NUMBER /PMK.011/2014" on all sheets of import customs notification. (2) Import Customs Notification as mentioned in paragraph (1) shall be used as the basis for recording revenues and Government Borne Import Duty and allocated as a tax subsidy of the same amount. Article 6 (1) If there are any differences between the goods and materials which will be imported with a list of goods and materials contained in the Decree by the Minister of Finance as mentioned in Article 4 paragraph (4), the - 5 -
6 Company can apply the application to amend the Decree by the Minister of Finance. (2) Application to amend the Decree by the Minister of Finance as mentioned in paragraph (1) shall be submitted to the Directorate General of Customs and Excise and accompanied by Changes in the Import Plan approved and validated by the Directorate General of High Technology-Based Industry, Ministry of Industry. Article 7 (1) If there are any requests to amend the Decree of the Minister of Finance as mentioned in Article 6, the Directorate General of Customs and Excise gives approval or rejection within a maximum period of 14 (fourteen) days after receipt of complete application. (2) Approval of a request to amend the Decree of the Minister of Finance as mentioned in paragraph (1) can be partial approval or approval to all. (3) If there are any requests to amend the Minister of Finance as mentioned in Article 6 was approved in part or in whole, the Directorate General of Customs and Excise on behalf of Finance Minister Finance Minister issued the Decision on amendments to the Decree of the Minister of Finance as mentioned in Article 4 paragraph (4). (4) If there are any requests to amend the Decree of the Minister of Finance as mentioned in Article 6 is rejected, the Directorate General of Customs and Excise on behalf of Finance Minister Finance Minister conveys to the Company a notice of rejection stating the reason for rejection. Article 8-6 -
7 Implementation and accountability for Government- Borne Import Duties as mentioned in Article 2, implemented in accordance with the provisions of the Regulation of the Minister of Finance on the implementation mechanism and accountability for Government Borne Import Duty. Article 9 (1) To goods and materials which gains Government Borne Import Duty shall be used by the relevant company to make steam turbine generating electricity and cannot be transferable to other parties. (2) For misuse of the provisions as mentioned in paragraph (1), the Company shall pay import duty which must be paid plus interest of about 2% (two percent) per month for a maximum of 24 (twenty four) months upon realization Import Duty Borne by the Government as mentioned in article 5 paragraph (1). Article 10 This Regulation of the Finance Minister shall come into effect on December 31, For public cognizance, it is hereby ordered to promulgate this Regulation by placing in the State Gazette of the Republic of Indonesia
8 Stipulated in Jakarta On 16 Jun 2014 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA Signed MUHAMAD CHATIB BASRI Promulgated in Jakarta On 16 Jun 2014 MINISTER OF JUSTICE AND HUMAN RIGHT OF THE REPUBLIC OF INDONESIA Signed AMIR SYAMSUDIN STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2014 NUMBER 809 Appendix - 8 -
9 APPENDIX REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 126/PMK.011/2014 CONCERNING GOVERNMENT-BORNE IMPORT DUTY ON THE IMPORTATION OF GOODS AND MATERIALS TO MAKE STEAM TURBINE GENERATING ELECTRICITY FOR FISCAL YEAR MINISTER OF FINANCE LIST OF GOODS AND MATERIALS TO MAKE STEAM TURBINE GENERATING ELECTRICITY FOR FISCAL YEAR NO. DESCRIPTION SPECIFICATIONS ITEMS ARE INCLUDED IN POSTAL RATES 1. Flanges Pipe fitting of carbon steel Sleeves/Gland Pipe fitting of carbon steel seal/seal ring/guide bushing 3. Hex bolt/hex socket Of steel Hex nut Of steel Spring washer Of steel Washer disc Of steel Nozzle plate/diffuser/ Part of turbine diaphragma 8. Rotor/rotor blades Part of turbine Stationary blade Part of turbine carrier 10. Guide blade carrier Part of turbine Oil cooler/heat exchanger 12. Control valve/emergency stop valve 13. Gland steam leakoff/trip valve/valve basket/bleed line valve 14. Journal bearing/axial bearing 15. Gearbox/turning gear/coupling 16. Steam turbine servo motor Electrically operated, stainless tubes Pneumatic actuator Check valve of steel Cylindrical roller bearing Used for turbine With output 37.5 W to 1kW
10 NO. DESCRIPTION SPECIFICATIONS 17. generator With outputs 10 MVA to 22 MVA 18. Control panels For a voltage not exceeding 1,000 volts 19. Temperature gauge Temperature gauges are electrically operated 20. Control Apparatus for measuring instruments/rtd or checking the flow or resistant level of liquids transmitter/level indicator/differential pressure indicator/pressure gauge/pressure transmitter/vibration sensor ITEMS ARE INCLUDED IN POSTAL RATES MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA Signed MUHAMAD CHATIB BASRI Copy as the original version HEAD OF GENERAL BUREAU u.b ADMINISTRATIVE HEAD OF THE MINISTRY Signed and stamped GIARTO NIP
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