Page 4 - Newsletter (The Criteria of Permanent Establishments and Tax Service Complaint Channels)

DDTC Newsletter Vol.01 | No.05 I April 2019 Page 4 of 6

The Criteria of Permanent Establishments and Tax Service Complaint Channels

The countries of origin and the names of the companies goods entrepreneur registration data and NPPBKC
exporting and/or producing imported goods subject to application are carried out through the application
the BMAD above and the amount of BMAD applied are system. In case of any changes in data, the process is also
as follows: carried out through the system.
No Origin of Exporters/ Rate of BMAD Further, after the above process, the application system
Country Exporting in percentage will automatically provide a receipt to the person or
Producers (%)
entrepreneur in question. An example of the receipt
1 Thailand A.J. Plast Public Not Imposed with format may be found in Appendix II of PER 08/2019.
Company Limited BMAD
Other Companies 28.4 However, DGCE also allows manual submission with
2 Vietnam Formosa 3.9 forms. The written application for the manual submission
Industries
will be followed up by customs officials by recording
Corporation
data. An example of the excisable goods entrepreneur
Other Companies 3.9
registration data form is listed in Appendix I of PER
08/2019.
BMAD is imposed as additional general import duty
(Most Favored Nation) or additional preference import If excisable goods entrepreneurs have received NPPBKC
duty based on schemes of international goods trading before the implementation of the regulation, they will still
agreement applicable in the event that the import is be required to submit excisable goods registration data
carried out from countries included in the schemes of no later than 6 months since the regulation takes effect.
international goods trading agreement and complies Further, DGCE will conduct data research as a means of
with the provisions thereof. monitoring and evaluation. The research is conducted to
check the conformity and accuracy of the excisable goods
In the event that the provisions in the schemes of entrepreneurs data.
international goods trading agreement are not fulfilled,
BMAD is imposed on the imports of countries included in To conduct integrated data research on excisable goods
the international goods trading agreement as additional entrepreneurs, DGCE officials may ask the excisable
general import duty (Most Favored Nation). goods entrepreneurs to submit supporting evidence
related to excisable goods entrepreneur registration data
The BMAD rates in the above table apply fully to BOPP or changes to excisable goods entrepreneur registration
imports of which the import customs notification data.
documents have obtained registration numbers from the
Customs Office of the port of entry since this regulation In addition, DGCE officials can also use information from
takes effect. MoF Regulation No. 36/2019 comes into internal units, relevant agencies, or other information. The
effect as of 19 April 2019 and is valid for 5 years thereafter. research mechanism includes examining administrative
documents to performing field inspections.
The Obligation to Report
Registration Data for Excisable Goods Registration data and its supporting evidence will be used
to compile a database of excisable goods entrepreneurs.
Entrepreneurs DGCE will also create a risk profile for excisable goods
entrepreneurs based on the database. If there are
The Directorate General of Customs and Excise (DGCE) findings of data mismatches, the risks of excisable goods
of the Ministry of Finance has issued a new regulation entrepreneurs may be increased.
regarding the obligation to report registration data of
PER 08/2019 sets forth that DGCE officials may increase
entrepreneurs of excisable goods (Barang Kena Cukai/
the risks of excisable goods entrepreneurs in the event
BKC). The new provision is the Director General of
that:
Customs and Excise Regulation No. PER-08/BC/2019
1. excisable goods entrepreneurs do not make changes
(PER 08/2019).
to the excisable goods business registration data in
the event there is a change in the excisable goods
This regulation pertains to the submission of excisable
entrepreneur registration data;
goods entrepreneur registration data and application
for the Code Numbers of Excisable Goods Entrepreneurs 2. the submitted excisable goods entrepreneur
(Nomor Pokok Pengusaha Barang Kena Cukai/NPPBKC). registration data is not in accordance with the results
PER 08/2019 stipulates that the submission of excisable of administrative research and/or field inspection;
and/or