Page 2 - Newsletter(Electronic Trial Proceedings of the Tax Court)

DDTC Newsletter Vol.03 | No.12 I June 2020 Page 2 of 11

Electronic Trial Proceedings of the Tax Court

Amendments to the Minimum component-wise specifications for the design of excise
Provisions on the Physical Form, stamps, i.e. containing the symbol of the Republic
of Indonesia, the symbol of the Directorate General
Specifications, and Design of Excise of Customs and Excise (DGCE), excise tariffs, fiscal
Stamps year figures, retail sale prices, and/or contents in the
packaging.
The government has released a new regulation on the
Referring to MoF Reg. 191/2009, each PCHT chip must
physical form, specifications, and design of excise stamps.
at least contain the following elements, retail sale price,
Amendments to these provisions are outlined in the
excise tariff, and fiscal year. In contrast, each PCMMEA
Minister of Finance Regulation Number 52/PMK.04/2020
chip must at least contain alcohol content category, excise
concerning the Physical Form, Specification, and Design
tariff, volume/contents of the packaging, and fiscal year.
of Excise Stamps (MoF Reg. 52/2020). Enacted and
entered into force on 20 May 2020, this regulation has However, in comparison to the derivative rules of MoF
been issued to optimize the supervision and security of Reg. 191/2009, i.e. the Director General of Customs and
excise stamps for goods subject to excise. Excise Regulation No. PER-16/BC/2019 concerning the
Physical Form and/or Design Specifications of Excise
The enactment of this regulation simultaneously revokes
Stamps for Tobacco Products and Excise Stamps for
the former regulation, MoF Reg. 191/PMK.04/2009
Beverages containing Ethyl Alcohol of 2020 (PER -16/
concerning the Physical Form and/or Design
BC/2019), the provisions of MoF Reg. 191/2009 and MoF
Specifications of Excise Stamps for Tobacco Products and
Reg. 52/2020 on the minimum elements that must be
Beverages Containing Ethyl Alcohol (MoF Reg. 191/2009).
contained in the excise band design are not substantially
In comparison, there are four main differences between
different.
MoF Reg. 52/2020 and MoF Reg. 191/2009.
Moreover, similar to previous regulations, excise stamps
First, MoF Reg. 52/2020 expressly stipulates the
are to be provided by the Minister of Finance and
definition of excise stamps. As per Article 1 of MoF Reg.
managed by the DGCE. MoF Reg. 52/2020 also states that
52/2020, excise stamps are security documents that
more detailed technical provisions shall be stipulated by
signify excise payment. MoF Reg. 191/2009, however,
the Director General of Customs and Excise.
does not provide an explicit description of the definition

of excise stamps.
Addition to the Number of AEoI
In addition, MoF Reg. 52/2020 only mentions excise
stamps without classifying them into several types. This Participating and Reportable
differs from the former regulation which classifies excise
stamps into two, i.e. excise stamps for tobacco products Jurisdictions
(Pita Cukai Hasil Tembakau/PCHT) and excise stamps for
beverages containing ethyl alcohol (Pita Cukai Minuman The government has again announced the addition to the
number of jurisdictions that will automatically exchange
Mengandung Etil Alkohol/PCMMEA).
financial information with the Indonesian tax authorities.
Second, MoF Reg. 52/2020 does not define the series The addition to the number of jurisdictions is outlined in
of excise stamps. Under MoF Reg. 191/2009, however, Announcement Number PENG-65/PJ/2020 concerning
PCHT is available in three series, i.e. Series I, Series II, and the List of Participating Jurisdictions and Reportable
Series III, whereas PCMMEA is available in one series. Jurisdictions in the Context of Automatic Exchange of
Financial Account Information (PENG-65/2020)
Third, MoF Reg. 52/2020 provides a more detailed
description regarding the shape of excise stamps. Promulgated on 28 May 2020, the regulation is intended
Referring to Article 2 paragraph (1) of PMK 52/2020, to implement the provisions of article 16 paragraphs a
excise stamps are stipulated to have certain physical and b of the Minister of Finance Regulation Number 70/
forms, specifications, and designs in which the PMK.03/2017 as amended by the Minister of Finance
physical form is made of paper with security-related Regulation Number 19/PMK.03/2018 and to follow up
characteristics or elements. on the addition to the number of jurisdictions that have
signed and/or activated the Multilateral Competent
Further, the minimum specifications of excise stamps
include being in the form of security paper, security Authority Agreement on Automatic Exchange of Financial
Account Information.
holograms, and security prints. MoF Reg. 191/2009,
however, does not contain these details and outlines that Referring to the appendix of the announcement, 103
the provisions on the specifications of the physical form participating jurisdictions will exchange financial
and/or design for excise stamps will be further stipulated statement information for taxation purposes. Formerly,
in the Director General of Customs and Excise Regulation. as of July 2019, there were only 98 participating
jurisdictions. This implies that five jurisdictions,
Fourth, MoF Reg. 52/2020 outlines more minimum