Acquiring Customs, excise and tax licenses through the new OSS system
- September 18, 2018
- Posted by: fuad
- Category: Consultant, Info 2, Tax News
Recently, the Government has established an Online Single Submission (“OSS”) system to accelerate business investment processes in Indonesia which introduces new integrated electronic licensing services. On 12 July 2018, the Minister of Finance (“MoF”) issued a new regulation No: 71/PMK.04/2018 regarding Electronic Integrated Customs, Excises and Tax License Services.
An Entrepreneur that is engaged in certain sectors should apply for customs registration to the DGCE and obtain customs access as an importer/ exporter. For this, the Entrepreneur must first obtain a Business Registration Number (Nomor Induk Berusaha) as issued by the OSS Agency. DGCE provides OSS system licensing services, including :
- Customs Registration;
- Bonded Area;
- KITE; and
- Excises Identification Number.
Licensing services other than 4 (four) mentioned above which is conducted by Minister of Finance (MoF) can be done through by the OSS system. Since Business Identity Numbers (“NIB”) may also be used in order to facilitate official customs access, then businesses which are in possession of NIB are no longer required to undergo customs registrations. However, if an NIB does not simultaneously allow for custom access, then the full customs registration process must be followed.
The Entrepreneur may also electronically process, and obtain confirmation on, the Tax ID registration through OSS or through the Legal Entity Administration System – SABH (for corporate entrepreneurs) that is integrated with the DGT’s information systems. Technical requirements for obtaining the respective licenses are stipulated further through the articles of PMK-71/PMK.04/2018. This MoF Regulation became effective 15 (fifteen) days after its issuance date, i.e. 7 August 2018.