Article / 18 Nov 2022 /Risandy Meda Nurjanah

Implementation and Determination of Four Excise Documents Clusters

Implementation and Determination of Four Excise Documents Clusters
In accordance with Minister of Finance Regulation Number 156/PMK.04/2022, article 1 concerning Excise Documents and/or Excise Additional Documents, excise documents are documents used in the implementation of Excise Law, in the form of forms or through electronic media. Previously, excise document provisions were governed by Minister of Finance Regulation Number 40/PMK.04/2012.

Minister of Finance Regulation Number 40/PMK.04/2012 is the first Excise Law regulation regarding excise documents from the amendment of Law Number 39 of 2007 concerning Excise (Excise Law). However, in order to provide legal certainty and improve public services regarding the need for excise documents in accordance with current developments, government established Minister of Finance Regulation Number 156/PMK.04/2022 as the new regulation of excise documents.

Excise documents are documents used in fulfilling the provisions of Excise Law. All documents used in implementing Excise Law are declared as excise documents. Excise documents can be held by several parties, namely:
  1. Customs and Excise Officials;
  2. Factory Entrepreneur;
  3. Importer;
  4. Retail Venue Entrepreneur; or
  5. Excise Exemption User. 

The implementation of excise documents can be conducted electronically through a web form-based excise application system or other systems as well as by handwriting on forms. Excise documents can be submitted electronically or directly to Customs and Excise Main Office or Customs and Excise Office.

In the most recent provisions, excise documents are divided into 2 (two) categories, there are:

Excise DocumentDescription
Excise documents that are held and do not have to be submitted
This document is considered valid if it was prepared in accordance with the provision of excise-related statutory
Excise documents that are held and must be submitted
This document is considered valid if:

  1. Prepared in accordance with excise-related statutory provisions;
  2. Assigned a document number; and
  3. Issued by authorized Customs and Excise officials (if the documents submitted by Customs and Excise Officials) or received by the application system or received and validated by Customs and Excise Officials (if the documents submitted by non-Customs and Excise Officials).


Excise Document Cluster
Minister of Finance Regulation Number 156/PMK.04/2022 classifies excise documents into 4 (four) distinct clusters based on excise business processes, namely:
  1. Excise licensing cluster;
  2. Production of excisable goods cluster;
  3. Excise settlement cluster; and
  4. Trade in excisable goods cluster.
 
In addition, each cluster of excise documents is described in detail in the Appendix to Minister of Finance Regulation Number 156/PMK.04/2022 as follows:


Excise Document Cluster
Description
1Excise Licensing Cluster   
Consists of document in the form of:
  • Excise permit application document.
2Production of Excisable Goods Cluster
Consists of documents in the form of:
  • Notification document of excisable goods production;
  • Inventory book document of excisable goods;
  • Account supporting book document of excisable goods;
  • Document of excisable goods inventory record;
  • Account book document of excisable goods;
  • Document of minutes for the production of excisable goods.
3Excise Settlement Cluster
Consists of documents in the form of:
  • Excise settlement document;
  • Excise return documents;
  • Non-excise notification documents;
  • Report documents on the use of excise facilities;
  • Excise exemption application document;
  • Excise settlement document;
  • Excise collection document.
4Trade in Excisable Goods Cluster
Consists of documents in the form of:
  • Expenditure documents and/or protective documents for excisable goods transportation.



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