indonesia forestry risk profile annex iv document checklist · pdf fileindonesia forestry risk...

INDONESIA FORESTRY RISK PROFILE

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Annex IV Document Checklist

Legal Right to Harvest

Land tenure and management rights MoEF Decree about land rights to company (IUPHHK-HA or IUPHHK-RE or IUPHHK-HP)

Deed of company establishment by Notary

Decree Letter of MoEF Registration in Business Registry (SIUP)

Environmental Impact Assessment License (AMDAL) Certificate of Company Registration (TDP "Tanda Daftar Perusahaan")

Tax ID Number (NPWP "Nomor Pokok Wajib Pajak") Company Domicile Certificate (SKDP "Surat Keterangan Domisili Perusahaan")

Taxable Employer Confirmation Letter (SPPKP "Surat Pengukuhan Pengusaha Kena Pajak") Concession licenses

Note: Currently there is a Presidential Moratorium prohibiting new forestry concession

licenses from being issued. After the lift of this moratorium and before the Minister of MoEF can issue a license, the Ministry must obtain a recommendation letter from the Bupati

(Regent) or Major of the area where the company wants to rent the land. After the recommendation letter is obtained, the Ministry is required to check that all requirements

are fulfilled. A Registered Tax Number.

A Receipt of Payment of Invoice from the Registration Fund. An Annual Work Plan and a Ten Years Work Plan.

Management and harvesting planning

After a company has obtained a concession permit (IUPHHK), the company has to develop Ten Years Management Work Plan (RKUPHHK) and annual Management Work Plan

(RKTUPHHK). Harvesting permits

Concession License from MoEF. Annual Work Plan sent to the Province Department of Environment and Forestry with a

recommendation letter from the District Department of Environment and Forestry. The Ten Year Work Plan apart from the Annual Work Plans has been approved by the

MoEF.

Receipt of payment of tax. Document of Round Wood Transport printed out by the company, while the registration

number will be issued by the Directorate General of MoEF. Legal Documentation of Forest Product from the MoEF.

Taxes and Fees

Payment of harvesting royalties and fees

The SPP Invoice (for royalties, based on production reports. This royalty has to be paid to the Central Government MoEF).

A company must have evidence of the payments of royalties according to PSS (cash or transfer payment from company to Government account according to SPP invoice).

Value added taxes and other sales taxes Monthly VAT Reports. Not required for export, because forestry sector exports are not

subject to VAT. Income and Profit Taxes

Monthly Withholding Tax Reportsharvesting activities

Timber Harvesting Activities

Timber Harvesting Regulations Annual work plan


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Protected sites and species

Concession Permit Concession map with microdeliniation of land use.

Work plans

Environmental requirements Environmental License

Health and safety Certificate from an independent institute which has international recognition certifying that

employees have followed training about work safety. Legal employment

Employment agreements for all employees. Social Security Cards for all employees

Conversion

Licensing permit. Annual work plan.

Third Party Rights

Customary rights There are many customary rights, called "adat" that are recognized without legal

documents. Free, prior and informed consent

N/A

Indigenous people rights Annual report provided to the Bupati or Mayor.

To reach legal status, an indigenous community claim has to be filed with success in accordance to Constitutional Court Verdict No 35 of Year 2012.

Trade and Transport

Classification of species, quantities, qualities

Production report approved by the P2LHP after the company has paid the PSDH-DR. Trade and transport

Production Report completed by the company’s GANISPHPL-PKB expert with information about the type and volume of produced timber, according to allowed standard. This report

will then be checked by the WASGANISPHPL-PKB expert. Document of Round Wood Transport (SKAU for private land owner. SKSKB or FAKB for

state managed) Offshore trading and transfer pricing

Transfer pricing documentation to prove market price based transactions.

Customs Regulations Permit letter from Indonesian customs for import or export of goods

V-Legal Document CITES

CITES Permit


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Exhibit 1


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Exhibit 2: Private Forest: Surat Keterangan Asal Usul


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Exhibit 2b: The following log list are attached with the SKAU


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Exhibit 3: Nota Angkutan, Transport slip


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Exhibit 4 Transport Document


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Exhibit 5: V-Legal Certifiacte


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Exhibit 6: Bill of lading (B/L)


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Exhibit 7: Certificate of Origin (CoO)


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Exhibit 8: Proforma Invoice


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Import Permit

indonesia forestry risk profile annex iv document checklist · pdf fileindonesia forestry risk...

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