- The Minister of Finance ("Minister") has issued Regulation No. 156/PMK.04/2022 of 2022 on Excise Documents and/or Supporting Excise Documents ("Regulation 156/2022"), which repeals and replaces the now obsolete Regulation of the Minister No. 140/PMK.04/2012 of 2012, which bore the same title ("Regulation 140/2012").
- In essence, Regulation 156/2022 has now divided excise documents into documents that will be implemented without any mandatory submission and documents which will be implemented and which must be submitted. The submission of the required excise documents may be completed either electronically or in written form.
- Electronic submissions should be completed through the following methods: 1) Accessing of the webform-based excise application system or another designated system; and/or 2) Utilization of the electronic data exchange system, which is responsible for the implementation of PDE excise. Meanwhile, completed forms for written submissions must be submitted to the Customs Office.
- Instead of using the names, types and codes of excise documents, as required under the previous framework of Regulation 140/2012, Regulation 156/2022 has now divided excise documents into the following clusters: 1) Excise licensing; 2) Production of goods subject to excise (e.g. notices of goods production, records of the availability of goods, etc.); 3) Excise settlements (e.g. settlement documents, excise return documents, etc.); and 4) Trade in goods subject to excise (e.g. release documents and/or documents that protect the transportation of goods).
- Regulation 156/2022 has been in force since 3 November 2022.
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