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2012
Peraturan Menteri Keuangan (PMK) NO. 71/PMK.04/2012, BN 2012/ NO 499; PERATURAN.GO.ID : 7 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Penghapusan dan Penetapan Besarnya Penghapusan Piutang Bea Masuk dan/atau Cukai
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 06 Agustus 2012. \n \n

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Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk mengatur tata cara penghapusan dan penetapan besarnya penghapusan piutang bea masuk dan/atau cukai. Hal ini dilakukan untuk memastikan pengelolaan piutang kepabeanan dan cukai yang baik, terutama dalam kasus di mana penagihan tidak dapat dilakukan karena berbagai alasan seperti kadaluwarsa atau kondisi tertentu lainnya.

Ketentuan Substansial: Peraturan ini menetapkan bahwa piutang bea masuk dan/atau cukai yang tidak dapat ditagih dapat dihapuskan. Penghapusan ini berlaku untuk piutang yang tercantum dalam berbagai surat penetapan dan pemberitahuan terkait bea masuk dan cukai. Penghapusan dapat dilakukan jika pihak yang bertanggung jawab telah meninggal dunia tanpa harta warisan, tidak dapat ditemukan, atau jika badan hukum telah bubar atau pailit. Selain itu, penghapusan juga dapat dilakukan jika hak penagihan telah kadaluwarsa atau dokumen penagihan tidak ditemukan. Proses penghapusan melibatkan penelitian administrasi dan lapangan oleh tim yang dibentuk oleh Direktorat Jenderal Bea dan Cukai.

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STATE GAZETTE
REPUBLIC OF INDONESIA
No.499, 2012
MINISTRY OF FINANCE. Elimination. Determination. Receivables Elimination. Import Duty. Excise.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 71/PMK.04/2012
CONCERNING
PROCEDURES FOR ELIMINATION AND DETERMINATION OF THE AMOUNT OF IMPORT DUTY AND/OR EXCISE RECEIVABLES ELIMINATION

BY THE GRACE OF ALMIGHTY GOD

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that based on the provisions of Article 41 of Law Number 10 of 1995 concerning customs clearance as amended by Law Number 17 of 2006, the implementation of the elimination of uncollectible debt collection is guided by the prevailing laws and regulations;
that based on the provisions of Article 49 of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law Number 16 of 2009, the provisions in the Law on General Provisions and Tax Procedures also

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