Page 5 - Newsletter (Tax Incentives for Transportation Sector, Sanction for Customs, and Target of Extensification)
P. 5

DDTC Newsletter Vol.02 |  No.01  I  July 2019                                               Page 5 of 6


          TAX INCENTIVES FOR TRANSPORTATION SECTOR, SANCTION FOR CUSTOMS,
          AND TARGET OF EXTENSIFICATION


          New  Provisions  of  Administrative                  in  the  Form  of  Fines  in  Customs  Sector  (Government
          Sanctions in the Form of Customs Fine                Regulation No. 39/2019) which is effective as per 15 July
                                                               2019.
          The  government has once again regulated the custom
                                                               The  administrative  sanction  is  only  imposed  to  the
          sanction system through Minister of Finance Regulation
                                                               violation as regulated in Law Number 17 of 2006 (Law
          Number 99/PMK/0.4/2019 concerning The Procedures
                                                               of Customs 2006). The amount of sanction is classified
          of  Administrative  Sanction  Calculation  in  the  Form  of
                                                               into  five  classifications,  which  are  certain  amount  of
          Fines in Customs Sector (MoF Regulation No. 99/2019).
                                                               rupiah, minimum to maximum value of rupiah, certain
          This regulation itself is the implementing regulation of
                                                               percentage of import duty that should have been paid,
          Government Regulation Number 39 of 2019 concerning
                                                               certain minimum to maximum percentage of import duty
          Changes on Government Regulation Number 28 of 2008
                                                               that are yet to be paid and certain minimum to maximum
          concerning  the  Imposition  of  Administrative  Sanction
                                                               percentage of import duty that should have been paid.
                       Table 2 - Classification and Method of Calculating the Administrative Sanctions for Custom Fine

           No.            Classification                          Calculation of Administrative Customs Fine

           1    Certain Amount of Rupiah           The nominal as listed.

           2    Minimum to Maximum Value of Rupiah  Determined gradually if within the last 6 months followings are occurred:
                                                     a. If there is one-time violation, there would be imposition of a minimum fine;
                                                     b. If there are 2 times violation, there would be imposition of 2 times
                                                       of minimum fine;
                                                     c. If there are 3 to 4 times violation, there would be imposition of
                                                       5 times of minimum fine;
                                                     d. If there are 5 to 6 times violation, there would be imposition of
                                                       7 times of minimum fine;
                                                     e. If there are more than 6 times violation, there would be imposition of
                                                      1 time maximum fine.
           3    Certain Percentage of Import Duty that   The result of certain percentage times the amount of import duty that should have
                should Have Been Paid              been paid.

           4    Certain Minimum to Maximum         Determined gradually based on the comparison between unpaid import/ export duty
                Percentage of Import or Export Duty   that are subject to fine to total fined import/export duty that are already paid in a
                That Are Yet to be Paid            customs announcement as follows:
                                                     a. Fine of 100% of total unpaid import/export duty if the fine is imposed up to 50%
                                                      of total import/export duty that are already paid.
                                                     b. Fine of 125% of total unpaid import/export duty if the fine is imposed between
                                                      50% to 100% of import/export duty that are already paid.
                                                     c. Fine of 150% of total unpaid import/export duty if the fine is imposed above
                                                      100% or up to 150% of import/export duty that are already paid.
                                                     d. Fine of 175% of total unpaid import/export duty if the fine is imposed above
                                                      150% or up to 200% of import/export duty that are already paid.
                                                     e. Fine of 200% of total unpaid import/export duty if the fine is imposed above
                                                      200% or up to 250% of import/export duty that are already paid.
                                                     f. Fine of 225% of total unpaid import/export duty if the fine is imposed above
                                                      250% or up to 300% of import/export duty that are already paid.
                                                     g. Fine of 250% of total unpaid import/export duty if the fine is imposed above
                                                      300% or up to 350% of import/export duty that are already paid.
                                                     h. Fine of 300% of total unpaid import/export duty if the fine is imposed above
                                                      350% or up to 400% of import/export duty that are already paid.
                                                     i. Fine of 600% of total unpaid import/export duty if the fine is imposed above
                                                      400% or up to 450% of import/export duty that are already paid.
                                                     j. Fine of 1000% of total unpaid import/export duty if the fine is imposed above
                                                      450% of import/export duty that are already paid.
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