The government issued Regulation of the Minister of Finance (PMK) Number 161/PMK.04/2022 concerning Excise Items BKC Notification that was completed. The rule was promulgated on November 14, 2022, and was valid for 90 days from the date of promulgation or in February 2023.
The main points of the policy in the regulation are implied in five things. First, the completed point changes are made for BKC in the form of iris (TIS) tobacco.
The intended activity is completely to be made for iris tobacco when the tobacco leaves are chopped. However, administrative obligations have begun to be applied when the iris tobacco has been mixed or added with tobacco originating from abroad or other materials or has been packaged in packaging for retail sales.
There are two provisions on iris tobacco, namely TIS for retail sales and tis that are packaged in addition to packaging for retail sales (as raw materials).
Second, changes in the period of notification and period of submission of BKC notification that has been completed. The period of BKC notification that has been completed for BKC in the form of drinks containing ethyl alcohol (MMEA) class B and C and HT is changed to monthly.
The period of submission of the BKC notification that was completed to the BKC was extended to the latest the 10th for the BKC-making period in the previous month.
Third, changes in data components in the form of data number and date of production documents in the BKC notification that are completed. The data number and date of production documents in the BKC notification that was completed were removed.
The BKC value recorded in the second sheet of the BKC notification document completed is the amount of accumulation of BKC production during the manufacturing period for each type/group, brand, type of packaging, and size of the BKC packaging.
Fourth, changes in provisions related to improving the BKC notification data were completed. Improvement of BKC notification data that was completed for BKC in the form of EA and MMEA Group A was before the enumeration. BKC in the form of groups B and C, and HT, have three months after the delivery of BKC notification that was completed.
Improvement of data relating to the amount of BKC production delivered over the deadline is still served, but the consequences can reduce the level of compliance with factory entrepreneurs which will affect the profile of the factory entrepreneurs.
Fifth, the confirmation that the delivery of the BKC notification was completed was based on self-assessment. This means that filling the BKC notification that has been completed is fully entrusted to the factory entrepreneurs.