Page 4 - Newsletter (Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive)

DDTC Newsletter Vol.03 | No.10 I May 2020 Page 4 of 11

Expansion of Types of Taxpayers Affected by COVID-19 who
Receive Tax Incentive

as well as invoice declarations, in particular, related to files if it is sourced from the website of the CoO
the process of issuing and sending certificates of origin issuing agency. Invoice declarations, however, should
by Indonesia’s trading partner countries. Under these be submitted in the form of color scan of relevant
circumstances, the government releases a regulation documents.
on the relaxation of the submission procedures of
Moreover, customs complementary documents for CoO
certificates of origin (Surat Keterangan Asal/SKA)
examination must also be attached with a color scans
as well as invoice declarations along with customs
of complementary documents for CoO examination. In
complementary documents for the certificates of
particular for CoO files, however, the documents must
origin examination to importers.
contain the signature of a competent authority and/
The relaxation of the submission procedures is or official stamp from the CoO issuing agency that is
outlined in the Minister of Finance Regulation affixed manually or electronically.
No.45/PMK.04/2020 concerning the Procedures
Electronic signatures are only valid if the international
for the Submission of Certificates of Origin or
treaty or agreement stipulates the use of a competent
Invoice Declarations and Customs Complementary
authority’s electronic signature and/or official stamp
Document for the Certificates of Origin Examination
from the CoO issuing agency of the exporting country.
to Impose Import Duties on Imported Goods Based on
In addition, the use of electronic signatures may also
International Treaties or Agreements during the 2019
apply if the contracting states in the international
Corona Virus Disease (COVID-19) Pandemic (MoF Reg.
treaties or agreements provide sites that specifically
45/2020).
check the validity of CoO.
Certificates of Origin (CoO) refer to customs
CoO itself, however, may not contain the signature of
complementary documents issued by a CoO issuing
the exporter and/or Overleaf Notes if the international
agency stating that goods entering the customs
agreement does not require the signature of the
areas may be given preferential tariffs. In contrast,
exporter and/or Overleaf Notes. The exporter’s
complementary documents refer to customs
signature and/or overleaf notes are not required if
complementary documents used as supporting
the contracting states in the international treaty or
documents in CoO examination that include invoices,
agreement provide special sites to check the validity
packing lists, Bill of Lading/Airway Bill, as well as
of the CoO.
other documents required to fulfill the origin criteria
to impose preferential tariffs. The original CoO sheet and the invoice declaration
along with the customs complementary documents
The regulation also outlines that the aforementioned
for CoO examination sent by e-mail or other electronic
documents may be submitted to the customs office of
media must be submitted to the Customs Office at the
the port of entry amidst the COVID-19 pandemic via
earliest 90 calendar days since the registration number
e-mail. Other than e-mail, importers may also utilize
of the import customs declaration or PPFTZ-01 is
other electronic media.
obtained and at the latest one year as of the issuance
The submission through the two media may refer to date of the CoO or invoice declaration.
the import customs declaration or PPFTZ-01 on the
In addition, the regulation enacted on April 30 states
imports of goods to a free trade zone from outside the
that CoO or invoice declaration along with customs
relevant customs area. PPFTZ-01 is defined as customs
complementary documents for CoO examination
declaration for the imports and exports of goods to
submitted during the COVID-19 pandemic may
and from the Free Trade Zone from and outside the
be entitled to preferential tariffs. In further detail,
customs area, as well as the exports of goods from
preferential tariffs may be given if the importer meets
the free trade zone to other places in the customs
the procedural provisions referred to in Article 3,
area (Tempat Lain dalam Daerah Pabean/TLDDP).
Article 4, and Article 5 of MoF Reg. 45/2020 and
Additionally, CoO and invoice declaration along with
meets the origin criteria, consignment criteria, and
the customs complementary documents for the CoO
procedural provisions.
examination should be sent in a maximum of 30
calendar days since the import customs declaration or
PPFTZ-01 receives a registration number.
CoO may be submitted in the form of a color scan if it is
published in hardcopy and in the form of downloaded