Page 9 - Newsletter (Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive)

DDTC Newsletter Vol.03 | No.10 I May 2020 Page 9 of 11

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

the field of commercial shipping, fishing, port service regulation revokes the forms, contents, and procedures
or river, lake, and crossing service providers. The third for filling in PPFTZ-02 and PPFTZ-03 as per MoF Reg.
requirement only applies if the SKTD applicant is the 48/2012.
National Commercial Shipping Enterprise, National
Third, changes in the provisions on the types
Fishing Enterprise, National Port Enterprise, and
of documents in the customs declaration to be
National River, Lake, and Crossing Enterprise. Fourth,
submitted. The new regulation further regulates the
the import realization report and/or acquisition
types of customs declaration documents consisting
report or RKIP realization report has been submitted.
of notice sheet, continuation sheet, and attachment
sheet. Fourth, additional customs complementary
Customs Declaration System for Free documents used to fulfill customs obligations within
the Free Trade Zone. The new documents are in the
Trade Zones form of certificates of origins (CoO).
The Indonesian government has amended the Fifth, additional material in the form of Article 8A
provisions on customs declarations on the export and concerning parties to which the customs declaration
import of goods to and from the free trade zone and must be submitted. Initially, customs declaration
free port. The provisions are outlined in the Minister documents, in the form of PPFTZ-01, PPFTZ-02, and
of Finance Regulation Number 42/PMK.04/2020 PPFTZ-03 were to be submitted in four copies to
concerning the Amendment to the Minister of Finance the Customs Office, the DGT, the Statistics Indonesia
Regulation Number 48/PMK.04/2012 concerning (Badan Pusat Statistik/BPS), and Bank Indonesia (BI).
Customs Declaration in the Context of Import and
As additions and amendments, customs declaration
Export of Goods to and from Areas Declared as Free
documents in the form of BC 1.2-FTZ are to be submitted
Trade Zones and Free Ports (MoF Reg. 42/2020).
in three copies. Two copies should be addressed to the
The regulation has been amended to harmonize the destination Customs Office, along with the goods and
provisions, data structure of customs documents, and to be returned to the Customs Office of origin after the
to simplify the customs declaration system for the goods are received. Further, a copy of BC 1.2-FTZ is to
import and export of goods to and from areas declared be submitted to the Customs Office of origin.
as Free Trade Zones and Free Ports.
Sixth, additional material in the form of Article 13A that
The issuance of this regulation also revokes Article stipulates the cancellation of customs declaration. The
122 of the Minister of Finance Regulation Number 47/ new article states that a person or businessman or his
PMK.04/2012 concerning Procedures for the Import power of attorney may cancel a customs declaration
and Export of Goods to and from Areas Declared as Free on which a registration number has been issued. The
Trade Zones and Free Ports and Excise Exemptions taxpayer may apply for cancellation at the customs
(MoF Reg. 47/2012) as amended by the Minister of office.
Finance Regulation Number 84/PMK.04/2017 (MoF
The request for cancellation shall be approved if the
Reg. 84/2019). Enacted on 24 April 2020 and takes
goods have not been exported out of the customs area,
effect 30 days thereafter, the regulation stipulates
the error is not an official finding, the official has not
several important amendments.
been determined, and does not violate the legislative
First, additional types of customs declaration for the provisions in customs and excise.
export of goods from the Free Trade Zone. A new
Seventh, additional material in the form of Article
activity for which the customs declaration must be
17A which contains provisions on the mandate from
reported is the export of goods from the Customs
the Minister of Finance to the Directorate General
Area in the Free Trade Zone to be transported to the
of Customs and Excise (DGCE) in this regard. The
Temporary Storage Area in another Customs Area
delegation of authority to customs authorities may
within other places in the Customs Area. The customs
be applied in the form of preparation of technical
declaration for the export of said goods is submitted
guidelines by the DGCE to facilitate service and
using BC 1.2-FTZ documents.
supervision functions provided that it does not conflict
Second, additional material in the form of Article 6A. with applicable regulations.
The new article stipulates that customs declaration
Eighth, customs declarations that have been submitted
submitted using PPFTZ-01, PPFTZ-02, and PPFTZ-03
and on which registration numbers have been issued
documents are to be submitted with documents in
prior to the promulgation of this regulation still refer
uniform customs declaration format as outlined in
to MoF Reg. 48/2012 up to 30 days as of the enactment
the appendix of MoF Reg. 42/2020. In this regard, the
of the new regulation.