se 022 pb 2009 tata cara penerbitan sp2d spm kp spm kbk denda administrasi

DEPARTEMEN

KEUANGAN REPUBLIK INDONESIA

D IR E K T O R A T J E N D E R A L P E R B E N D A H A R A A N G e d u n g P rijadi Pra p los u h a rd jo L a n la i I

J I.L ap ang an B a n le n g T imu r No.2 -4 J a k a rta 10 710

K o lak P o s 1 139

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3 45 -4 6 4 0

w w w.p e rbe n daha raa n.g o.id

Y th. 1. P a ra K e p a la K a n to r Wila y a h D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n 2. P a ra K e p a la K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra

S U R A T E D A R A N N o m o r S E-2 2 /P B /2 0 0 9

T A T A C A R A P E N E R B IT A N S U R A T P E R IN T A H P E N C A IR A N D A N A (S P 2 D ) A T A S S U R A T P E R IN T A H M E M B A Y A R K E M B A L I P U N G U T A N E K S P O R (S P M -K P E ) D A N

S U R A T P E R IN T A H M E M B A Y A R K E M B A L I B E A K E L U A R (S P M -K B K ) DA N /A T A U D E N D A A D M IN IS T R A S I

S e h u b u n g a n d e n g a n P e ra tu ra n M e n te ri K e u a n g a n N o m or 2 1 3 /P M K .0 4 /2 0 0 8 te n ta n g T a ta C a ra P e m b a y a ra n d a n P e n y e to ra n P e n e rim a a n N e g a ra D a la m R a n g k a Im p o r, P e n e rin ia a n N e g a ra D a la m R a n g k a E k s p o r, P e n e rim a a n N e g a ra A ta s B a ra n g K e n a C u k a i, d a n P e n e rim a a n N e g a ra Y a n g B e ra s a l D a ri P e n g e n a a n D e n d a A d m in is tra si A ta s P e n g a n g k u ta n B a ra n g T e rte n tu d a n P e ra tu ra n M e n te ri K e u a n g a n N o m or 2 1 4 /P M K .0 4 /2 0 0 8 te n tang P e m u n g u ta n B e a K e lu a r, s e rta P e ra tu ra n D ire k tur J e n d e ra l B e a d a n C u k a i N o m o r P -0 9 /B C /2 -0 -0 9 te n ta n g P e tu n ju k P e n y e le s a ia n P u n g u ta n E k s p o r, d e n g a n ini d im in ta p e rh a tia n S a u d a ra a ta s h a l-h a l s e b a g a i b e rik u t:

A. U M U M

1. P u n g u ta n E k s p o r a d ala h p u n g u ta n y a n g d ik e n a k a n a ta s b a ra n g e k s p o r terte n tu y a n g d ip u n g u t s a m p a i d e n g a n ta n g g al 3 1 D e s e m b e r 2 0 0 8.

2. B e a K e lu a r a d a la h p u n g u ta n n e g a ra b e rd a s a rk a n U n d a n g -U n d a n g K e p a b e a n a n y a n g d ik e n a k a n te rh a d a p b a ra n g e k s p o r.

3. S u ra t K e p u tu s a n P e n g e m b a lia n P u n g u ta n E k s p o r, y a n g s e la n jutn y a d is in g k a t S K P P E a d a la h s u ra t k e p u tu s a n y a n g d ite rb itk a n K e p a la K a n to r B e a d a n C u k ai a ta u P e ja b at B e a d a n C u k ai y a n g d ib e ri k e w e n a n g a n a ta s n a m a M e n teri K e u a n g an te n ta n g p e n e ta p a n ju m la h k e le b ih a n p u n g u ta n e k s p o r y a n g h aru s dik emb a lik a n k e p a d a e k s p o rtir y a n g b e lu m te rs e le s a ik a n s a m p a i d e n g a n ta n g g a l 3 1 D e s e m b e r 2 0 0 8.

4. S u ra t K e p u tu s a n P e n g e m b a lia n B e a K e lu a r, y a n g s e la n ju tn y a disin g k a t S K P B K a d ala h s u ra t k e p u tu s a n y a n g d ite rb itk a n o le h K e p a la K a n to r B e a d a n Cuk a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri w e w e n a n g a ta s n a m a M e n te ri K e u a n g a n te n ta n g p e n e ta p a n ju m la h b e a k e lu a r d a n /a ta u d e n d a a d m in is tra s i y a n g a k a n d ik e m b a lik a n k e p a d a

e k s p o rtir.

5. S u ra t P e rin ta h M e m b a y a r K e m b a li P u n g u ta n E k s p o r, y a n g s e la nju tny a dis e b u t S P M -K P E a d a la h s u ra t p erin ta h m e m b a y a r kemb a li p u n guta n e k s p o r ya ng diterbitk a n o leh K e p a la K a n to r B e a d a n C u k ai a ta u P e jaba t B e a d a n C u k a i y a n g dib e ri k e w e n a n g an a ta s n a m a M e n te ri K e u a n g a n a ta s d a s a r S K P P E u n tu k p e m b a y a ra n k e m b a li k ele bih an p u n g uta n e k s p o r y a n g b e lu m te rs e le s a ik a n s a m p a i d e n g a n ta n g g a l 31 D e s e m b e r 2 0 0 8. 6. S u ra t P e rin ta h M e m b a y a r K e m b a li B e a K e lu a r, y a n g s e la n ju tn y a dis e b u t S P M -K B K a d a la h s u ra t p e rin ta h m e m b a y a r k e m b a li B e a K e lu a r d a n /a ta u d e n d a a d m in is tra s i y a n g d ite rb itk a n o le h K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n a ta s n a m a M e n te ri K e u a n g a n a ta s d a s a r S K P B K, u n tu k p e m b a y a ra n k e m b a li b e a k e lu a r d a n /a ta u d e n d a a d m inis tra si.

-7 . S u ra t K e te ra n g a n T e la h D ib u k u k a n , y a n g s e la n ju tn y a d is in g k a t S K T B a d a la h s u ra t

k e te ra n g a n y a n g d ite rb itk a n o le h K a n to r P e la y a n a n P e rb e n d a h a ra a n N e g a ra (K P P N )

dan/atau S u b D ire k to ra t K a s U m u m N e g a ra D ire k to ra t P e n g e lo la a n K a s N e g a ra a ta s

p e n d a p a ta n dan/atau p e n e rim a a n N e g a ra y a n g te la h m a s u k d a n d ib u k u k a n p a d a

re k e n in g K a s N e g a ra .

B . T A T A C A R A P E N E R B IT A N S U R A T P E R IN T A H P E N C A IR A N D A N A (S P 2 D ) A T A S S U R A T P E R IN T A H M E M B A Y A R K E M B A L I P U N G U T A N E K S P O R (S P M -K P E ) D A N /A T A U S U R A T P E R IN T A H M E M B A Y A R K E M B A L I B E A K E L U A R (S P M -K B K ).

1 . K e p a la K a n to r B e a d a n C u k a i a ta u P e ja b a t B e a d a n C u k a i y a n g d ib e ri k e w e n a n g a n a ta s

n a m a M e n te ri K e u a n g a n m e n y a m p a ik a n S u ra t K e p u tu s a n P e n u n ju k a n d a n S p e c im e n

T a n d a T a n g a n P e ja b a t P e n e rb it S K P P E dan/atau S K P B K , S P M -K P E dan/atau S P M

-K B -K s e tia p a w a l ta h u n dan/atau s e tia p a d a p e rg a n tia n p e ja b a t k e p a d a K P P N .

2. S P M -K P E dan/atau S P M -K B K le m b a r k e -1 d a n le m b a r k e -2 d is a m p a ik a n k e p a d a K P P N

d e n g a n d ila m p iri S K P P E dan/atau S K P B K d a n A rs ip D a ta K o m p u te r (A D K ) o le h p e tu g a s

p e n g a n ta r y a n g d itu n ju k. U n tu k S P M K P E ju g a d ila m p iri d e n g a n S K T B /B u k ti K o n firm a s i.

3. K P P N m e la k u k a n p e n g u jia n s u b s ta n tif d a n fo rm a l a ta s S P M -K P E dan/atau S P M -K B K

s e b a g a i b e rik u t:

a . P e n g u jia n s u b s ta n tif :

1 ) M e n c o c o k k a n k e b e n a ra n p e n e rim a p e m b a y a ran d a n ju m la h ta g ih a n y a n g

te rc a n tu m d a la m S P M -K P E dan/atau S P M -K B K d e n g a n S K P P E dan/atau

S K P B K s e rta S K T B;

2 ) M e n g u ji k e b e n a ra n p e m b e b a n a n a k u n y a n g d ig u nak a n S P M -K P E dan/atau

S P M -K B K y a itu a k u n 4 1 2 2 1 1 (P e n d a p a ta n B e a K e lu a r) dan/atau a k u n 4 1 2 2 1 2

(P e n d a p a ta n D e n d a A d m in is tra s i B e a K e lu a r).

b . P e n g u jia n fo rm a l:

1 ) M e n c o c o k a n ta n d a ta n g a n y a n g te rte ra d a la m S P M -K P E dan/atau S P M -K B K

d e n g a n s p e c im e n ta n d a ta n g a n p e jab a t d im a k s u d y a n g a d a p a d a K P P N

b e rk e n a a n ;

2 ) M e m e rik s a k e b e n a ra n p e n u lis a n /p e n g is ia n ju m la h u a n g d a la m a n g k a d a n h u ru f.

4. K P P N d a p a t m e la k u k a n k o n firm a s i k e p a d a P e ja b a t P e n a n d a T a n g a n S P M -K P E

dan/atau S P M -K B K u n tu k m e m a s tik a n k e b e n a ra n a ta s p e n g a ju a n S P M -K P E d a n /a ta u S P M -K B K y a n g d ite rb itk a n .

5 . D a la m h a l h a s il p e n g u jia n d a n /a ta u k o n firm a s i d ite m u k a n k e s a la h a n p a d a S P M -K P E

d a n /a ta u S P M -K B K , K P P N d a p a t m e n g e m b a lik a n S P M -K P E dan/atau S P M -K B K

k e p a d a K e p a la K a n to r B e a d a n C u k a i.

6. K P P N m e n e rb itk a n S P 2 D d a la m ra n g k a p 3 (tig a ), d e n g a n p e ru n tu k a n s e b a g a i b e rik u t:

a . L e m b a r k e -1 u n tu k B a n k O p e ra s io n a l I m itra k e rja K P P N ;

b. L e m b a r k e -2 u n tu k K a n to r B e a d a n C u k a i d e n g a n d ila m p iri S P M -K P E dan/atau

S P M -K B K y a n g te la h d ib e ri c a p "T e la h d ite rb itk a n S P 2 D

T a n g g a l. N o m o r ";

c. L e m b a r k e -3 u n tu k K P P N .

C. L AIN - L A IN

1. Update A p lik a s i S P M d a n A p lik a s i S P 2 D u n tu k m e n d u k u n g p e n e rb ita n S P M -K P E danl

2 . K e p a la K P P N a g a r m e m b e rita h u k a n m a k s u d S u ra t E d a ra n in i k e p a d a K a n to r S e a d a n C u k a i d i w ila y a h k e rja n y a m a s in g -m a s in g .

3 . K e p a la K a n to r W ila y a h D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n d im in ta u n tu k m e n g a w a s i

p e la k s a n a a n S u ra t E d a ra n in i d i w ila y a h k e rja n y a m a s in g -m a s in g.

D e m ik ia n u n tu k d ip e d o m a n i d a n d ila k s a n a k a n d e n g a n p e n u h ta n g g u n g ja w a b.

T e m b u s a n :

1. M e n te ri K e u a n g a n , s e b a g a i la p o ra n

2 . D ire k tu r J e n d e ra l S e a d a n C u k a i

3. S e k re ta ris D ire k to ra t J e n d e ra l P e rb e n d a h a ra a n