Investor Presentaiton
6. EXCISE
6. Excise Law Amendment
a. Strengthening the mechanism for determining excisable goods: adding or reducing the types of excisable goods
is submitted by the government to the House of Representatives (DPR) to be discussed and agreed upon in the
preparation of the Budget Plan (RAPBN).
b. In adding or reducing the types of excisable goods, the concern including:
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Actual conditions amidst the COVID-19 pandemic
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Economic recovery measures
Policies in the fields of health, environment, and other policies, in a sustainable manner
c. Applying criminal sanctions as a last resort (ultimum remedium) in excise crime for violations of permits,
releasing excisable goods, unpackaged excisable goods, excisable goods originating from criminal acts, and the
sale and purchase of excise stamps.
d. Adjustment of the ultimum remedium administrative sanctions for excise crime as follows::
Recovery of
State Revenue Loss
During Examination
HPP Law
Excise Law
Not regulated
Penalty of 3x Excise that should be paid
During Investigation
Pays Excise + penalty of 4x underpaid
Excise
Penalty of 4x Excise that should be paid.
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