Makarim & Taira S.
November 16, 2008 - Indonesia
Indonesia - Excise Audits
|To ascertain compliance with laws and regulations relating to excise, on 23 June 2008 the Minister of Finance issued Regulation No. 91/PMK.04/2008 regarding Excise Audits, to conduct excise audits on factories, warehouses, importers, distributors, and anyone who uses imported goods that have been granted an excise exemption. The regulation came into force on 15 August 2008.
The form of the audit can be a general audit, special audit, or investigative audit. The audit can be conducted based on a certain schedule or at anytime, or together with other government agencies. An Audit Team will be set up by the Director General of Customs and Excise ("DirGen"). The team basically comprises a Quality Supervisor Auditor, a Technical Control Auditor, a Lead Auditor, and other auditors as required, who must possess expertise certification issued by the DirGen. If necessary, Customs and Excise officers (other than an Auditor) and other government officers can also be added to the team.
General and special audits are to be conducted based on an appointment letter (surat tugas) from the DirGen. Investigative audits are conducted on an order (surat perintah) from the DirGen. All audits must be performed based on recognized audit standards, and generally must be completed within no later than 3 months of the date of the appointment letter or order (which can be extended as will be stipulated in a regulation of the DirGen). During the audit, the auditee is required to, among other things, provide any financial reports, records, or any other documents relevant to the business activities, any information either in writing or verbally, or any resources and/or equipment at the auditee’s expense.
Except for an investigative audit, based on the findings during the audit, the Audit Team will prepare a Preliminary Findings List (Daftar Temuan Sementara/DTS), which reflects preliminary findings and conclusions of the audit result. The DTS will be provided to the auditee for their response. If the auditee does not respond to the DTS, the auditee will be deemed to have approved the DTS. The audit result will be presented in an Audit Report (Laporan Hasil Audit/LHA), which will then be used by Customs and Excise officers to issue any summons or recommendation.