COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 90/PMK.01/2013 CONCERNING

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1 COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 90/PMK.01/2013 CONCERNING PAYMENT PROCEDURES OF NON-TAX GOVERNMENT REVENUE ON LICENSING, APPROVAL, AND ADMINISTRATIVE FINE COSTS DERIVED FROM PUBLIC ACCOUNTANT, PUBLIC ACCOUNTING OFFICE, PUBLIC ACCOUNTING BRANCH OFFICE, FOREIGN PUBLIC ACCOUNTING OFFICE, AND FOREIGN AUDITING ORGANIZATION BY THE GRACE OF GOD ALMIGHTY MINISTER OF FINANCE, Considering : a. whereas in accordance with the provision of Article 41 Act Number 5 Year 2011 concerning Public Accountant, cost imposition for Public Accountant license, extension of Public Accountant license, business license of Public Accounting Office, establishment permit of Public Accounting Branch Office, approval to publish name of Foreign Public Accounting Office or Foreign Auditing Organization together with Public Accounting Office, and approval to register Foreign Public Accounting Office or Foreign Auditing Organization; b. whereas based on Government Regulation Number 1 Year 2013 concerning the Types and Rates on the Types of State Non-Tax Revenue Prevailing in the Ministry of Finance, it has defined the types and rates on the types of State Non-Tax Revenue derived from licensing service, approval, and administrative sanction in accounting and auditing service sector; c. whereas in order to provide a legal basis on the payment of Non-Tax Government Revenue derived from Public Accountant, Public Accounting Office, Public Accounting Branch Office, Foreign Public Accounting Office, and Foreign Auditing Organization, there is a need to stipulate a Regulation of the Minister of Finance; d. that based on the consideration as referred to in item a, item b, and item c, there is a need to stipulate Regulation of the Minister of Finance concerning the Payment Procedure of Non-Tax Government Revenue on Licensing, Approval, and Administrative Fine Costs Derived from Public Accountant, Public Accounting Office, Public Accounting Branch Office,

2 - 2 - Foreign Public Accounting Office, and Foreign Auditing Organization; In View of : 1. Act Number 5 Year 2011 concerning Public Accountant (State Gazette of the Republic of Indonesia Year 2011 Number 51, Supplement to State Gazette of the Republic of Indonesia Number 5215); 2. Government Regulation Number 29 Year 2009 concerning the Specifying Procedure on the Amount, Payment, and Deposit of Non-Tax Payable Government Revenue (State Gazette of the Republic of Indonesia Year 2009 Number 58, Supplement to State Gazette of the Republic of Indonesia Number 4995); 3. Government Regulation Number 1 Year 2013 concerning the Types and Rates on the Types of Non-Tax Government Revenue Prevailing in the Ministry of Finance (State Gazette of the Republic of Indonesia Year 2013 Number 1, Supplement to State Gazette of the Republic of Indonesia Number 5386); 4. Presidential Regulation Number 24 Year 2010 concerning the Position, Duties, and Functions of State Ministry and Organizational Structure, Duties and Functions of Echelon I State Ministry; 5. Regulation of the Minister of Finance Number 3 Year 2013 concerning the Depositing Procedure of Non-Tax Government Revenue by Beneficial Treasurer; BE IT HEREBY RESOLVED: To Enact : REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA CONCERNING THE PAYMENT PROCEDURES OF NON-TAX GOVERNMENT REVENUE ON LICENSING, APPROVAL, AND ADMINISTRATIVE FINE COSTS DERIVED FROM PUBLIC ACCOUNTANT, PUBLIC ACCOUNTING OFFICE, PUBLIC ACCOUNTING BRANCH OFFICE, FOREIGN PUBLIC ACCOUNTING OFFICE, AND FOREIGN AUDITING ORGANIZATION CHAPTER I GENERAL PROVISION Article 1

3 - 3 - In this Regulation of the Minister of Finance: 1. Non-Tax Government Revenue, hereinafter referred to as PNBP, is the total revenue of the Central Government derived from other than tax revenue. 2. Public Accountant is an individual who has held a license to provide services as referred to in Act Number 5 Year 2011 concerning Public Accountant. 3. Public Accounting Office, hereinafter referred to as KAP, is a business entity incorporated under regulations of law and has business license under Act Number 5 Year 2011 concerning Public Accountant. 4. Foreign Public Accounting Office, hereinafter referred to as KAPA, is a business entity incorporated under the state law where the KAPA is located that performs its business activities in, at least, auditing and historical financial information services. 5. Foreign Auditing Organization, hereinafter referred to as OAA, is a foreign organization incorporated under the law of the concerned state, in which its members consist of business entities in profession services that operate in, at least, auditing and historical financial information services. 6. Payment is an activity to pay off state revenue in terms of licensing, approval and administrative fine costs by the Payable to State Treasury through Perceptual Bank and Perceptual Post or Beneficial Treasurer in terms of fulfillment of Public Accountant s/kap s obligations. 7. State Treasury is the place where state s cash is stored that is determined by the Minister of Finance as State Public Treasurer to compile all of state revenues and to pay state s expenditures. 8. The Payable is an individual or institution that is defined to pay PNBP obligations in accordance with prevailing regulations of law. 9. Perceptual Bank is a public bank that is assigned by State Public Treasurer/ Authorized State Public Treasurer to receive any deposit of state revenues other than that of export and import, covering tax, domestic excise revenues and non-tax revenue. 10. Perceptual Post is a post office that is assigned by State Public Treasurer/ Authorized State public Treasurer to receive PNBP deposit.

4 Non-Tax Payable Government Revenue is PNBP that should be paid at a time or in a specific period in accordance with regulations of law. 12. Minister is the Minister that administers governmental affairs in financial sector. 13. Accounting and Auditing Services Development Center, hereinafter referred to as PPAJP, is the unit of the Ministry of Finance in which the duties and functions are to develop and supervise Public Accountants and Public Accounting Offices. CHAPTER II LICENSING AND APPROVAL COSTS Article 2 (1) To obtain license and/or approval, it shall impose costs to Public Accountant, KAP, Branch KAP, KAPA or OAA as PNBP (2) The types and rates on the types of PNBP as referred to in paragraph (1) refers to the types and rates of PNBP in Government Regulation Number 1 Year 2013 concerning the Types and Rates on the Types of State Non-Tax Revenue Prevailing in the Ministry of Finance. CHAPTER III PROCEDURE OF LICENSING AND APPROVAL COSTS PAYMENT Article 3 (1) The payment of licensing cost and/or approval cost as referred to in Article 2 shall be made by the Payable to Perceptual Bank or Perceptual Post. (2) Licensing cost as referred to in paragraph (1) consists of the cost of: a. Public Accountant license; b. extension of Public Accountant license; c. KAP business license; and d. incorporation of branch KAP. (3) Approval cost as referred to in paragraph (1) consists of the cost of: a. approval of KAPA or OAA registration; and

5 - 5 - b. approval of inclusion of KAPA or OAA name together with KAP name. Article 4 (1) Payment on licensing and/or approval cost as referred to in Article 3 paragraph (1) shall be made using Non-Tax Deposit Slip (SSBP). (2) Payment as referred to in paragraph (1) shall be made by the Payable before submitting application for license and/or approval. (3) SSBP shall be enclosed as supplementary requirements of licensing and/or approval as referred to in Article 3 paragraph (2) and paragraph (3). (4) SSBP that is enclosed as referred to in paragraph (3) is the third (3 rd ) and the fifth (5 th ) sheets of original SSBP, equipped with copy of proof of state revenue issued by Perceptual Bank or Perceptual Post. CHAPTER IV ADMINISTRATIVE FINE Article 5 (1) Administrative fine is one of administrative sanctions imposed for violation upon administrative provisions of delayed extension of Public Accountant license, submission of report on KAP business activities, submission of KAP financial statement, and submission of report on Public Accountant s Continuous Professional Education. (2) Administrative fine as referred to as paragraph (1) is a PNBP. (3) Types and rates on the types of PNBP as referred to in paragraph (2) refers to the types and rates of PNBP in Government Regulation Number 1 Year 2013 concerning the Types and Rates on the Types of State Non-Tax Revenue Prevailing in the Ministry of Finance. CHAPTER V PAYMENT PROCEDURE OF ADMINISTRATIVE FINE Article 6 (1) Administrative fine payment as referred to in Article 5 shall

6 - 6 - be made by the Payable to Perceptual Bank or Perceptual Post. (2) Administrative fine as referred to in paragraph (1) is the fine upon delay in: a. extension of Public Accountant license; b. submission of report on KAP business activities; c. submission of KAP financial statement; and d. submission of report on Public Accountant s Continuous Professional Education. (3) Delay in submission of application of Public Accountant license extension or submission of report as referred to in paragraph (2) shall be calculated based on: a. date of post registry or shipment registry from delivery service agency in the event the application for Public Accountant license extension or report is submitted by delivery service agency; or b. date of receipt at PPAJP in the event the application for Public Accountant license extension or report is submitted directly. Article 7 (1) Chairman of PPAJP on behalf of the Minister shall determine the administrative sanction in the form of administrative fine upon delay as referred to in Article 6 paragraph (2). (2) Administrative fine payment as referred to in paragraph (1) shall be made using SSBP. (3) Administrative fine payment as referred to in paragraph (2) shall be made within one (1) month as of the date the administrative sanction is stipulated. (4) In the event the Payable does not pay the administrative fine within the period as referred to in paragraph (3), the Payable shall be subject to administrative sanction in the form of fine in accordance with regulation of PNBP law. (5) SSBP shall be used as proof that the Payable has settled the payment upon administrative fine as referred to in Article 6 paragraph (2). (6) SSBP that is used as proof as referred to in paragraph (5) is the third (3 rd ) and the fifth (5 th ) sheets of original SSBP,

7 - 7 - equipped with copy of proof of state revenue issued by Perceptual Bank or Perceptual Post. CHAPTER VI COLELCTION OF NON-TAX PAYABLE GOVERNMENT REVENUE Article 8 (1) Imposition of administrative sanction in the form of administrative fine as referred to in Article 7 paragraph (1) is the First Bill on Payable PNBP. (2) If within one (1) month as of the date the First Bill on Payable PNBP as referred to in paragraph (1) is issued, the Payable has not paid off or does not pay off the fine as referred to in Article 7 paragraph (3), the Chairman of PPAJP on behalf of the Minister shall issue the Second Bill on Payable PNBP. (3) If within one (1) month as of the date the Second Bill on Payable PNBP as referred to in paragraph (2) is issued, the Payable has not paid off or does not pay off the fine as referred to in paragraph (2), the Chairman of PPAJP on behalf of the Minister shall issue the Third Bill on Payable PNBP. (4) If within one (1) month as of the date the Third Bill on Payable PNBP as referred to in paragraph (3) is issued, the Payable has not paid off or does not pay off the fine as referred to in paragraph (3), the Chairman of PPAJP on behalf of the Minister shall issue the Bill Submission Letter on Payable PNBP to the authorized institution in administering State Receivable affairs for further process of settlement in accordance with regulations of law. BAB VII CLOSING PROVISION Article 9 This Regulation of the Minister of Finance shall come into force on the date of its promulgation. For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in State Gazette of the Republic of Indonesia. Stipulated in Jakarta

8 - 8 - on June 17, 2013 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, signed. MUHAMAD CHATIB BASRI Promulgated in Jakarta on June 17, 2013 MINISTER OF JUSTICE AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA, Signed AMIR SYAMSUDIN STATE GAZETTE YEAR 2013 NUMBER 843