Postponement of excise payments is granted to manufacturers or importers making such a payment by attaching excise tape. It is given to manufacturers for a period of two months from the date of ordering excise stamps. Importers are given one month’s delay from the date of the excise tape order.
However, a special period of 90 days is given to manufacturers who:
- is in a center or area where the concentration of industrial activities of excisable goods is in accordance with the provisions of laws and regulations governing industrial centers of excisable goods or industrial areas of excisable goods.
- has exported excisable goods whose amount is greater than the amount of excisable goods sold domestically for one year prior to the current fiscal year.
The postponement is not granted without conditions. Manufacturers or importers will be given a postponement of excise payment with the following conditions:
- do not currently have arrears of excise debt, excise shortage, administrative sanctions in the form of fines, and/or excise interest, unless an objection is being filed or is receiving installments
- during the last 12 (twelve) months, no reprimand letter has been received
- have confirmation of taxpayer status with valid status.
- flow of postponement requests
To obtain a postponement, manufacturers and importers must submit an application for granting a delay accompanied by a calculation of the delay ceiling to the head of the customs and excise office. The application must be accompanied by various data, such as:
- a copy or photocopy of the decision regarding the permit to operate a center or area where the industrial activities of excisable goods are concentrated in accordance with the provisions of the laws and regulations governing industrial centers of excisable goods or industrial areas of excisable goods.
- recapitulation of exports of excisable goods whose amount is greater than the amount of excisable goods sold domestically during the year prior to the current fiscal year.
If the manufacturer and importer have submitted the application, the head of the customs and excise office will conduct research on the delay requirements. In the case that the application satisfies the requirements, the head of the customs and excise office will issue an approval. Otherwise the application will be rejected.
Guarantees that can be used by manufacturers and importers to obtain delays can be in the form of:
- bank guarantee
- guarantee from the insurance company.
- company guarantee
Minister of Law and Human Rights stipulates the Regulation of the Minister of Law and Human Rights No. 6/2022 on Apostille Legalization Services. The service is provided in order to adapt to global developments that bridge cross-country civil law interests. In addition, the service is provided to facilitate the quick and easy-to-access process completion to legalize foreign public documents.