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Sedirjenminerba No. 04 E/84/DJB/2013 Indonesia Procedures for Mining Payment, Sales Pricing and Imposition of Sanctions (Translated by Wishnu Basuki)

Sedirjenminerba No. 04 E/84/DJB/2013 Indonesia Procedures for Mining Payment, Sales Pricing and Imposition of Sanctions (Translated by Wishnu Basuki)

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Published by Wishnu Basuki
A circular that governs the procedures for mining payment, sales pricing and imposition of sanctions (Translated by Wishnu Basuki)
A circular that governs the procedures for mining payment, sales pricing and imposition of sanctions (Translated by Wishnu Basuki)

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Published by: Wishnu Basuki on Aug 16, 2013
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06/05/2014

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MENTERI ENERGI DAN SUMBER DAYA MINERAL REPUBLIK INDONESIA DIREKTORAT JENDERAL MINERAL DAN BATUBARA MINISTER OF ENERGY AND MINERAL RESOURCES OF THE REPUBLIC OF INDONESIA DIRECTORATE GENERAL OF MINERALS AND COAL Yang terhormat: Para Pemegang Izin Usaha Pertambangan (IUP) di seluruh Indonesia To: Holders of Mining Permits (IUP) throughout Indonesia EDARAN  NOMOR: 04 E/84/DJB/2013 TENTANG OPTIMALISASI PENERIMAAN NEGARA BUKAN PAJAK (PNBP) CIRCULAR  NUMBER: 04 E/84/DJB/2013 CONCERNING OPTIMIZED NON-TAX STATE REVENUES (PNPB) Dalam rangka mengoptimalkan Penerimaan Negara Bukan Pajak (PNBP) dari Pengelolaan Sumber Daya Alam Pertambangan Umum dan Pelaksanaan Pasal 6 dan 7 Undang-undang Nomor 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak serta memperhatikan: To optimize the Non-Tax State Revenues (PNPB) from the Managed General Mining Natural Resources and to give effect to Article 6 and Article 7 of Law  Number 20 of 1997 concerning Non-Tax State Revenues, and with due regard to: 1. Peraturan Pemerintah Nomor 22 Tahun 2005 tentang Pemeriksaan Penerimaan Negara Bukan Pajak; 1. Regulation of the Government Number 22 of 2005 concerning Audit of Non-Tax State Revenues; 2. Peraturan Pemerintah Nomor 29 Tahun 2009 tentang Tata Cara Penentuan Jumlah, Pembayaran dan Penyetoran Penerimaan Negara Bukan Pajak Yang Terutang; 2. Regulation of the Government Number 29 of 2009 concerning Procedures for Fixing Amounts of Payment and Deposit of Outstanding Non-Tax State Revenues; 3. Peraturan Pemerintah Nomor 9 Tahun 2012 tentang Tarif Atas Jenis Penerimaan Negara Bukan Pajak yang Berlaku pada Kementerian Energi dan Sumber Daya Mineral; 3. Regulation of the Government Number 9 of 2012 concerning Tariffs of Non-Tax State Revenues in the Ministry of Energy and Mineral Resources; 4. Peraturan Menteri Perdagangan Nomor 29/M-Dag/PER/5/2012 tanggal 7 Mei 2012 tentang Ketentuan Ekspor Produk Pertambangan. 4. Regulation of the Minister of Trade Number 29/M-Dag/PER/5/2012 dated May 7, 2012 concerning Provisions on Export of Mining Products. Dengan ini kami sampaikan kepada para pemegang Izin Usaha Pertambangan untuk melaksanakan tata cara penyetoran, penentuan harga jual dan pelaporan Penerimaan Negara Bukan Pajak. We hereby notify the holders of Mining Permits to use the procedures for payment, sales pricing and reporting on Non-Tax State Revenues. Tata cara penyetoran, penentuan harga jual dan  pengenaan sanksi sebagaimana tercantum dalam lampiran Edaran Direktur Jenderal ini. The procedures for payment, sales pricing and imposition of sanctions are enclosed as attachment to this Circular of the Director General.
Translated by: Wishnu Basuki wbasuki@gmail.com
 
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Ditetapkan di Jakarta Pada tanggal 4 Juli 2013 DIREKTUR JENDERAL MINERAL DAN BATUBARA, Ttd. THAMRIN SIHITE Issued in Jakarta On July 4, 2013 DIRECTOR GENERAL OF MINERALS AND COAL, Sgd. THAMRIN SIHITE Tembusan: Carbon-copied to: 1. Menteri Energi dan Sumber Daya Mineral 1. The Minister of Energy and Mineral Resources 2. Menteri Keuangan 2. The Minister of Finance 3. Gubernur, Bupati/Walikota terkait 3. The relevant Governor, Regent/Mayor 4. Deputi Bidang Pencegahan KPK up. Direktur Penelitian dan Pengembangan 4. The Deputy with the Corruption Prevention Section of the Corruption Eradication Commission, Attn.: the Director of Research and Development 5. Sekretaris Jenderal Kementerian Energi dan Sumber Daya Mineral 5. The Secretary General of the Ministry of Energy and Mineral Resources 6. Inspektur Jenderal Kementerian Energi dan Sumber Daya Mineral 6. The Inspector General of the Ministry of Energy and Mineral Resources 7. Direktur Jenderal Perbendaharaan 7. The Director General of Treasury 8. Direktur Jenderal Anggaran 8. The Director General of Budget 9. Direktur Jenderal Bea dan Cukai 9. The Director General of Customs and Excise 10. Direktur Jenderal Perhubungan Laut 10. The Director General of Sea Transportation 11. Direktur Jenderal Perdagangan Luar Negeri 11. The Director General of Foreign Trade
 
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LAMPIRAN EDARAN DIREKTUR JENDERAL MINERAL DAN BATUBARA NOMOR 04 E/84/DJB/2013 TENTANG OPTIMALISASI PENERIMAAN NEGARA BUKAN PAJAK ATTACHMENT CIRCULAR OF THE DIRECTOR GENERAL OF MINERALS AND COAL  NUMBER: 04 E/84/DJB/2013 CONCERNING OPTIMIZED NON-TAX STATE REVENUES
TATA CARA PENYETORAN, PENENTUAN HARGA JUAL DAN PENGENAAN SANKSI PROCEDURES FOR PAYMENT, SALES PRICING AND IMPOSITION OF SANCTIONS A. Tata Cara Penyetoran A. Procedures for Payment 1. Wajib segera menyetorkan pembayaran Iuran Tetap ke Kas Negara paling lambat 1 (satu)  bulan setelah Keputusan IUP ditandatangani oleh Menteri/Gubernur /Bupati/Walikota untuk kewajiban Tahun Pertama. Kewajiban  pembayaran Iuran Tetap tahun-tahun selanjutnya dibayarkan dimuka disesuaikan dengan masa berlaku IUP dengan masa jatuh tempo pembayaran 1 (satu) bulan. 1. A Holder of Mining Permit must immediately  pay a Dead Rent to the State Treasury within one (1) month of the date his/her Decision of Mining Permit is signed by the Minister/ Governor/Regent/Mayor for the First Year’s obligation. Payment of Dead Rent for subsequent years must be made in advance 1 (one) month prior to each anniversary of the Mining Permit in accordance with the validity  period of the Mining Permit. Besarnya Iuran Tetap IUP dihitung: Luas Wilayah x Tarif. The amount of Dead Rent of Mining Permit shall be calculated: Area x Tariff. 2. Pemegang IUP Operasi Produksi wajib segera menyetorkan pembayaran Iuran Produksi (Royalti) ke Kas Negara di muka, sebelum komoditi tambang tersebut dikapalkan atau diangkut sesuai moda pengangkutan dengan dilampiri penghitungan dan data pendukung. Apabila pembayaran royalti bersifat  proporsional, maka kekurangan/kelebihan royalti dilunasi sebelum pengapalan/  pengangkutan berikutnya. 2. A Holder of Production Operation Mining Permit must immediately pay a Production Royalty to the State Treasury in advance prior to shipment or transport of mine commodities  by any mode of transport, and enclose the calculation and supporting data. For payment of royalty in proportion, the balance due/overpayment of the royalty shall be fully  paid/repaid before the subsequent shipment/transport. Besarnya Iuran Produksi dihitung: Bahan Galian yang dijual (berat) x Tarif x Harga Jual The amount of Production Royalty shall be calculated: Excavated Material for sale x Tariff x Selling Price 3. Penyetoran PNBP Sumber Daya Alam Pertambangan Umum berupa Iuran Tetap dan Royalti diatur sebagai berikut: 3. Payment for Non-Tax State Revenues from General Mining Natural Resources in the form of a Dead Rent and Royalty is subject to the following regulation: a. PNBP dalam mata uang Rupiah untuk  pembayaran Iuran Tetap, Royalti dan Penjualan Hasil Tambang disetor menggunakan Surat Setoran Bukan Pajak (SSBP) melalui Bank/Pos persepsi dengan kode Akun sebagai berikut: a. Payment of Dead Rents, Royalties and Mining Product Sale for Non-Tax State Revenues in Rupiah currency shall be made on Non-Tax Payment Slip (SSBP) through a State Revenue Bank/Post Office to the following account codes: 1) Pendapatan Iuran Tetap: 421311 1) Dead Rents: 421311 2) Pendapatan Royalti : 421312 2) Royalties: 421312 3) Pendapatan Penjualan Hasil Tambang: 423113 (PKP2B) 3) Mining Product Sale: 4213113 (Coal Contracts of Work)  b. PNBP dalam mata uang Dollar Amerika (US$) untuk pembayaran Iuran Tetap, Royalti dan Penjualan Hasil Tambang disetor ke Bank Umum dengan perintah transfer/pemindahbukuan ke Rekening Kas Umum Negara (RKUN) Dalam Valas US$ No. Rekening 600.502411980 pada  b. Payment of Dead Rents, Royalties and Mining Product Sale for Non-Tax State Revenues in United States of America Dollar (US$) currency shall be made with a Commercial Bank with a transfer/ overbooking instruction to the
 Rekening Kas Umum Negara
 (RKUN) in US$,

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