Appendix XX: Purpose of Payment Code (IDR)
PURPOSE OF TRANSACTION | CODE | ||
A. GOODS TRANSACTION | |||
1. | Export/Import | ||
1.1. | Export Goods Selling of goods outside Indonesia territory | 011 | |
1.2. | Import goods Purchase of goods to be inside to Indonesia territory | 012 | |
1.3. | Refund Export Refund related to export goods | 802 | |
1.4. | Refund Import Refund related with import goods | 803 | |
1.5. | Advance Payment Advance payment for export or import goods such as: | ||
a. Full payment | 018 | ||
b. Partial payment | 019 | ||
2. | Bunkers & Stores Purchase / sale of goods for transport activities such as fuel, accommodation and supplies | 015 | |
3. | Trading other goods Trading goods inside Indonesia , between countries outside Indonesia, other than export-import and bunkers & stores
| ||
3.1. | Trading goods in Indonesia territory | 097 | |
3.2. | Selling Goods outside Indonesia, where the goods are not derived from Indonesia/ purchasing goods are from outside Indonesia and sold in outside | 098 | |
4. | Refund other goods Refund on return other goods | 804 | |
PURPOSE OF TRANSACTION | CODE | ||
B. | SERVICE TRANSACTION | ||
1. | Goods processing service Covers receipts / payments of goods processing service such as assembly, labeling, packaging ordered by other parties not includes maintenance service and repair | 400 | |
2. | Maintenance and repair services of goods Covers receipts / payments of maintenance service and goods repair ordered by of other parties such as : machine, boat or ship, aircraft. All maintenance and repair can be done by service providers or in other places. Not includes maintenance service or construction service and computer and or cleaning tools transportation | 405 | |
3. | Transportation services | ||
3.1. | Passenger transportation Covers receipts / payments of passenger transportation inside or outside Indonesia territory or other territory outside Indonesia, include charge for excess luggage, food, etc during the passenger in transport, includes rent the transportation and the crew | ||
a. | Sea transportation | 411 | |
b. | Air transportation | 412 | |
c. | Others transportation Rail way and high way | 413 | |
3.2. | Freight for export and import Covers receipts / payments for service provider of freight for export-import includes charges loading or unloading, rent the transportation with the crew | ||
a. | Sea transportation | 421 | |
b. | Air transportation | 422 | |
c. | Others transportation Rail way, pipe, electricity space transport, and high way | 423 | |
PURPOSE OF TRANSACTION | CODE | ||
3.3. | Freight not relates to export - import Covers receipts / payments of freight service provider not relates to export-import but includes charges loading or unloading, rent the transportation with the crew | ||
a. | Sea transportation | 431 | |
b. | Air transportation | 432 | |
c. | Others transportation Rail way, pipe, electricity space transport, and high way | 433 | |
3.4. | Support transportation Covers receipts / payments for support transportation , Sea transport, Air transport or other activities in terminal such as handling cargo, warehousing, packaging, navigation guide, cleaning transportation, rescue, commission or fee for transportation agent | |||
a. | Sea transportation | 441 | ||
b. | Air transportation | 442 | ||
c. | Others transportation Rail way, pipe, electricity space transport, and high way | 443 | ||
3.5. | Post and Courier Covers receipts / payments for Post Office service (pickup and delivery mail, magazine, brochures ), or payment or expenses for delivery of goods by courier service includes express packaging or door to door delivery | 450 | ||
4. | Trip | |||
4.1. | Business Trip Covers receipts / payments for business trip ie : accommodation, meal and local transport in destination country Not includes transportation from or to Indonesia / from or to overseas | 461 | ||
4.2. | Personal Trip Covers receipts / payments for all personal trip not includes business trip such as medical, education, holiday, religion trip includes accommodation, meal, medical and local transport in destination country. Not included: transportation from or to Indonesia / from or to overseas | 462 | ||
PURPOSE OF TRANSACTION | CODE | ||
5. | Medical Covers receipts / payment for medical such as medical services, other health care , accommodation, meal and local transport in destination country. Not included: transportation from or to Indonesia / from or to overseas | ||
a. | Medical Services held in Indonesia | 466 | |
b. | Medical service held in outside Indonesia | 467 | |
6. | Education / Training Covers receipts / payment for education/ training such as school, conference, workshop, course and etc, ie : course registration fee, tuition fee, accommodation, meal, medical fee and local transport in destination country during education/training. Not included: transportation from or to Indonesia / from or to destination education / training in overseas | ||
a. Education / training held in Indonesia | 468 | ||
b. Education / training held in outside Indonesia | 469 | ||
7. | Communication Service Covers receipts / payments for telecommunication:
(2) Mobile telecommunications services, Internet backbone services, and access to online services such as the provision of access to the internet. Not including installation services for networks, telecommunications equipment, and database services. |
480 | |
PURPOSE OF TRANSACTION | CODE | ||
8. | Computer Services Covers receipt / payment for the provision of services related to hardware and software and data processing services, aI, include: (1) Sale of software as request by the buyer; (2) Sales of mass-produced software (including software downloads); (3) maintenance services and other support systems; (4) The sale and purchase of the right of ownership of the system and application software; (5) software and hardware consulting services; (6) Services Installation of hardware and software; (7) Maintenance and repair of computer and device support; (8) Analysis, drafting, and programming the system. Excluding the cost of the license for software reproduction / distribution. | 490 | |
9. | Information services Covers receipts / payments on i e . (1) The provision of news agency services (news, photos, and articles) to the media; (2) Services database (database conception, data storage, and dissemination of data and databases), both online and magnetic media, optical, and printing; (3) web search portal; (4) subscription services directly newspaper or periodical. | 495 | |
10. | Construction Services in Indonesia Covers receipt / payment for work on the construction and installation projects in Indonesia (aI buildings, factories, roads, ports, telecommunications network installation, including maintenance and repair) with duration of the project; Excluding the repair work of the embassy building or similar owned by foreign governments and construction work financed from grants. | ||
a. | Up to one year | 501 | |
b. | More than one year | 502 | |
PURPOSE OF TRANSACTION | CODE | ||
11 | Construction services in Overseas Covers receipt / payment for work on construction projects and installations outside of Indonesia (e.g. buildings, factories, roads, ports, telecommunications network installation, including maintenance and repair) the duration of the project; | ||
a. | Up to one year | 511 | |
b. | More than one year | 512 | |
Excluding the repair work of the embassy building or similar owned by foreign governments and construction work financed from grants. | |||
12 | Insurance and pension funds Covers receipt / payment for the provision of various types of insurance and pension funds, including commissions for insurance agents, as well as supporting services that include | ||
12.1. | Direct Insurance | ||
a. Life insurance | |||
1) Premium Gross value premiums paid by the policyholder account after deducted with the rebates | 521 | ||
2) Benefit Value of benefits insurances received by the policyholder | 522 | ||
b. Freight insurance | |||
1) Premium Gross value premiums paid by the policyholder account after deducted with the rebates | 523 | ||
2) Claim Value of claim insurance received by policyholder | 524 | ||
c. Other direct insurance | |||
1) Premium Gross value premiums paid by the policyholder account after deducted with the rebates | 525 | ||
2) Claim Value of claim insurance received by policyholder | 526 | ||
PURPOSE OF TRANSACTION | CODE | ||
12.2 | Reinsurance 1) Premium Gross value premiums paid by the policyholder account after deducted with the rebates 2) Claim Value of claim insurance received by reinsurance policyholder 3) Commission Value of commissions paid by reinsurers company for policyholders reinsurance | 531 | |
12.3 | Insurance support services Covers receipt / payment for the service provider related to insurance and pension fund activities, such as commission agent, brokerage services and insurance agents, insurance consultant services and pension funds, service evaluation and assessment of losses, and actuarial services | 541 | |
12.4 | Pension Fund Covers receipt / payments on services provided by the pension fund which established to provide retirement income and benefits in the event of death or disability for a group of employees | ||
1) Contributions Gross value of the contribution paid by the company and / or employees of the company to the pension fund. | 546 | ||
2) Benefit Value of the benefits received by employees of the pension fund. | 547 | ||
13. | Financial Service Covering financial intermediary services and other support services related to financial institutions, such as: (1) Service fees associated with letters of intermediation credits, banker's acceptances, the provision of credit facilities, leasing, and buying and selling foreign currencies; (2) The Commission and other fees associated with transactions in securities, such as brokerage, placements of issues, underwriting, redemptions, and financial derivatives; (3) The Commission for the commodity exchange traders; (4) services related to asset management, investment advisory, operational and financial market regulation, underwriting, and custodian; (5) Bank administrative costs and money transfer fees. | 550 | |
PURPOSE OF TRANSACTION | CODE | |
14. | Use of Intellectual Property Rights Covering: (1) the cost of using an exclusive proprietary rights, such as patents, trademarks, copyrights, process & industrial design, and franchise and all kinds of stuff; (2) the cost of a license to reproduce and / or distribute the intellectual property contained in the original product or prototype (such as copyrights of books, computer software, and cinematography) and related rights (e.g. for recording live performances and television broadcasting, cable and satellite) | 560 |
15. | Research and Development Includes receipt / payment for the provision of services related to basic research, applied research and experimental development of new products and processes. These services are break down into: (1) research and development services, whether provided based on order (Customized) and non-customized; (2) Sale of ownership of property derived from the results of research and development (such as patents and copyrights); (3) other covering a wide range of testing and development of products / other process | 570 |
16. | Legal, accounting, management consulting, and public relations Includes receipts / payments for the provision of legal services, accounting, management consulting, managerial, and public relations, such as financial auditors for company and general management services branches or subsidiaries provided by the parent company. Excluding reimbursement of various services supplied by subsidiaries and the management fee. | 580 |
17. | Advertising, market research and public opinion polling Includes receipt / payment for the provision of advertising services; media placement, including the purchase and sale of advertising space; exhibition services in trade workshop; promotional products; market research; telemarketing, and the organization of polls | 590 |
18. | Architecture, engineering, and other technical Includes receipts / payments for the provision of services related to (1) the architectural design; (2) planning, design, engineering and project-related studies dams, ports, and the like, not including mining engineering projects; (3) other scientific and technical services such as surveying, cartography, product testing and certification, and technical inspection services. | 600 |
PURPOSE OF TRANSACTION | CODE | ||
19. | Mining, agriculture, and waste management and pollution Covers receipts / payments for the provision of services related to (1) the mining and oil and gas extraction, such as drilling, derrick building, repair and dismantling, and gas well casing cementing; (2) agriculture forestry, and fisheries such as the provision of agricultural machinery along with its crew, harvesting, pest control, and veterinary services; (3) waste treatment and depollution as collection and disposal of garbage; remediation, sanitation, and other environmental protection services. | 610 | |
20. | Operational Leasing Covers receipts / payments for leasing activities (leasing / rental and charter) goods and charter transportation unmanned such as cars, ships, aircraft, and rig. Excluding leasing capacity and telecommunication lines, lease of land and buildings. | ||
a. | Goods | 615 | |
b. | Means of transport without crew | 616 | |
21. | Trade Service Covering the commission in order to trade in goods and services, not including financial brokerage fees and commissions travel agents. | 630 | |
22. | Other Business Services Covers income / commission payments to merchants, commodity brokers, dealers, auctioneers, and commission agents in order to trade in goods and services. Excluding financial brokerage fees, franchise fees, and travel agent commission. | 640 | |
23. | Arts, Culture, and Recreation Covers receipt / payment for the provision of services related to: (1) audiovisual and related services, namely services and fee on the production of films, radio and television programs, and music recording. Here includes the rental of audiovisual products and fees received by actors, directors, and producers are engaging in music and theater performances, sporting activities or circus; (2) personal, cultural and sports facilities such as the provision of health services and distance education (e.g. through correspondence or Internet) or directly at the place of service users as well as other services related to the activity in museums, libraries, archives, as well as sports activities, recreation and culture. | ||
a | Services of art, culture, and recreation in Indonesia | 651 | |
b | Services of art, culture, and recreation conducted outside Indonesia | 652 | |
PURPOSE OF TRANSACTION | CODE |
Government Services Covers i e. payment / receipt of the goods or services received / given to the embassy / consulate / foreign attaché / international institutions, payments / receipts related to visas, as well as the Indonesian government payments to Indonesian embassies abroad. | 660 |
Other Transaction Service Covers payment/receipt transaction service other than those mentioned above | 670 |
Settlement account balances (netting) Covers settlement account balances between branches with the other branch offices / headquarters of a company or between a company with other companies: | |
14.1. Related export | 127 |
14.2. Not related export | 129 |
PURPOSE OF TRANSACTION | CODE | ||
C. | INCOME | ||
1. | Interest, dividends, and similar | ||
1.1 | Profit, profit sharing, margin and bonus a. Marketable securities issued by non-residents (as promissory notes, commercial papers and bonds as well as inter-bank Mudaraba Investment Certificate - SIMA. | ||
1) Up to one year | 701 | ||
2) More than one year | 702 | ||
b. Current accounts and savings, including savings and deposits mudharabah | 705 | ||
c. Loans (including financial leasing, murabaha, Musharaka, greeting parallel, istisnaa parallel and Ijarah) | 710 | ||
d. Securities issued by resident ; ie Promissory Notes, Commercial papers, Bonds and Mudharaba Investment Certificate -SIMA | |||
1) Up to one year | 716 | ||
2) More than one year | 717 | ||
Gold swap | 720 | ||
1.2 | Dividends and gains / profits distributed, including profits derived from mutual funds | 725 | |
2. | Transactions Fee of Securities Lending, gold loans and gold swaps Covers fees received by: | ||
a. | The owner of securities in order to securities lending | 730 | |
b. | The owner of gold in order transaction gold or gold loans, swaps | 731 | |
3. | Worker's remittances Income of Indonesian workers in abroad which transferred to Indonesia also income foreign workers in Indonesia which transferred abroad | 150 | |
4. | Labor Income Include salaries, wages and other benefits paid to / received by workers, including social security payments, insurance, and pension fund by the employer for the benefit of workers. | 163 | |
5. | Land and Building Rental Covering a rental land services, office space, apartments, houses, and similar | ||
a. | Land | 741 | |
b. | Office space, apartments, houses, and similar | 742 | |
c. | Land and office space, apartments, houses, and similar | 743 | |
PURPOSE OF TRANSACTION | CODE | ||
6. | Grants and similar Covers grants / donations / contributions (among others for the benefit of religious, scientific, cultural, and humanitarian), social security schemes, scholarships, gifts, charity, and activities that are not compensated directly. | ||
a. | Grants or similar (in cash) are not associated with the obligation to purchase fixed assets. Including payments to international or supranational authority which is compulsory but does not provide in returned compensation | 751 | |
b. | Grants or similar (in cash) are associated with the obligation to purchase fixed assets. | 752 | |
7. | Sanctions / penalties, and similar Covers fines / sanctions given by a court or other governmental agencies and the payment of compensation such for accidents that happen to a person or damage to property which are not covered by insurance | 760 | |
8. | Taxes and similar This includes taxes, levies, refunds and similar | ||
a. | Taxes on products such as value added tax and taxes on production such as payroll tax, land ta and buildings, and business licenses. | 765 | |
b. | Taxes on income and welfare e.g. income tax in the form of wages and salaries, income and capital gains tax on the ownership of financial assets and the ta on financial transactions (such as taxes on publication), | 766 | |
c. | Others Covers such as membership | 767 | |
9. | The right to use natural resources Covers receipt / payment for the right to use natural resources on a temporary basis, among others, in order excavation of mineral deposits (royalty), permit fishing, hunting, forest utilization, (HPH), production fees, and similar activities. | 770 | |
PURPOSE OF TRANSACTION | CODE | ||
D. | CAPITAL TRANSACTION/FINANCE | ||
1. | Sale and purchase of non-financial assets Covers selling / buying a franchise property rights, trademarks, and the results of research and development | ||
a. | Marketing assets such as franchises, trademarks, brand names, logos, and domain names. | 193 | |
b. | Contracts, leases, and licenses such as the sale / purchase of rights to the marketable operating lease, permit use of natural resources (such as spectrum license), and the right to purchase goods or services exclusively. | 194 | |
2. | Sale and Purchasing of Lands and Buildings | ||
Covers sale/purchase transaction | |||
a. | Land | 197 | |
b. | Buildings | 198 | |
3. | Investment and Divestment of Capital | ||
3.1. | Investment | ||
a. In Indonesia | 203 | ||
b. Outside Indonesia | 204 | ||
3.2. | Divestment of Capital | ||
a. In Indonesia | 206 | ||
b. Outside Indonesia | 207 | ||
4. | Transactions of securities and mutual funds Includes the sale / purchase of shares and other debt securities as well as covering the sale / purchase of mutual fund units, both conventional and sharia-based. | ||
4.1. | Securities issued by non-residents:include stocks and other debt securities that are distinguished by a period | ||
a. Stock | 311 | ||
b. Other debt securities with maturities of more than one year: | |||
- Bonds | 321 | ||
- Medium Term Notes | 322 | ||
- Other long term securities | 323 | ||
c. Other debt securities, with maturities of up to one year: | |||
- Treasury Bills | 331 | ||
- Promissory Notes (PNs) | 332 | ||
- Other Short-Term Notes | 333 | ||
PURPOSE OF TRANSACTION | CODE | ||
4.2. | Securities issued by residents:include stocks and other debt securities that are distinguished by a period | ||
a. Equity securities: | |||
- Stock | 341 | ||
- Other equity securities, such as warrants and rights | 342 | ||
b. Other debt securities, with maturities of more than one year : | 351 | ||
- Indonesian government bonds such as bonds in the framework of national bank recapitalization and Indonesian Retail Bonds (ORI) | 352 | ||
- Companies Bonds | 353 | ||
- Medium Term Notes | 354 | ||
- Other long terms Debt securities | |||
c. Other debt securities, with maturities of up to one year | |||
- Certificate of Bank Indonesia (SBI) and Certificate of Bank Indonesia Wadiah (SWBI) | 361 | ||
- Letters of Treasurer State (SPN) | 362 | ||
- Promissory Notes | 363 | ||
- Negotiable Certificates of Deposits(NCD) | 364 | ||
- Bonds and other short-term | 365 | ||
- Deposit Certificate Bank Indonesia | 366 | ||
4.3. | Mutual Funds Covering investments in mutual funds, including unit trusts, and other institutions that collect public funds to be invested in a portfolio of securities. | 371 | |
4.4. | Exchange Traded Fund | 372 | |
PURPOSE OF TRANSACTION | CODE | ||
5. | Securities transactions-Securities under Repurchase Agreement (Repo) | ||
5.1. | Covering the sale of securities issued by residents whereby the seller promises to repurchase the same at the agreed time. | ||
a. Repo sales of securities by the owners of securities with maturities:
| 375 | ||
b. Resale of securities repo by the buyer of securities with maturities:
| 376 | ||
c. Repurchase by the owner of securities that have been sold in a repo with a term: | |||
1) Up to one year | 378 | ||
2) More than one year | 379 | ||
d. Purchase of securities sold in repo with a term: | 380 | ||
1) Up to one year | 381 | ||
2) More than one year | 382 | ||
5.2. | Covering the sale of securities issued by non-residents whereby the seller promises to repurchase the same securities at the agreed time. a. Sales of securities repo by the owners of securities in the period: | ||
1) Up to one year | 821 | ||
2) More than one year | 822 | ||
b. Resale of securities repo by the buyer of securities with maturities | |||
1) Up to one year | 823 | ||
2) More than one year | 824 | ||
c. Repurchase by the owner of securities that have been sold in a repo with a term: | |||
1) Up to one year | 825 | ||
2) More than one year | 826 | ||
d. Purchase of securities sold in repo with a term: | |||
1) Up to one year | 827 | ||
2) More than one year | 828 | ||
PURPOSE OF TRANSACTION | CODE | ||
6. | Transaction Debt / Loans Covers the provision / withdrawal and repayment of the loan based on the period, including financial leasing. | ||
6.1. | Provision / Loan withdrawal with maturity | ||
a. Up to one year | 221 | ||
b. More than one year | 222 | ||
6.2. | Loan repayment with term of: | ||
a. Up to one year | 231 | ||
b. More than one year | 232 | ||
6.3. | Financial Leasing: Covers leasing contract basis lease with option to purchase. | 233 | |
6.4. | Factoring: Includes the sale of receivables / finance bill with the debtor: 1. Bank in Indonesia, with a period: | ||
a. Up to one year | 383 | ||
b. More than one year | 384 | ||
2. Company in Indonesia, with a period | |||
a. Up to one year | 385 | ||
b. More than one year | 386 | ||
3. Bank in abroad, with a period | |||
a. Up to one year | 387 | ||
b. More than one year | 388 | ||
4. Company in abroad, with period | |||
a. Up to one year | 389 | ||
b. More than one year | 390 | ||
7. | Gold Swap Includes income on gold swap transactions (gold exchange) where the giving of money (cash provider) promised to return the same to the owner gold (gold owner) with time has been agreed | ||
7.1. | Cash transfer of funds by the provider in gold swap transactions with term agreement | ||
a. Up to one year | 391 | ||
b. More than one year | 392 | ||
7.2. | Refunds by gold owner in gold swap transaction with term agreement | ||
a. Up to one year | 393 | ||
b. More than one year | 394 | ||
7.3. | Receipt of funds by cash provider in gold swap transactions with term agreement | ||
a. Up to one year | 395 | ||
b. More than one year | 396 | ||
PURPOSE OF TRANSACTION | CODE | ||
7.4. | Receipt of funds by gold owner in gold swap transactions with term agreement: | ||
a. Up to one year | 397 | ||
b. More than one year | 398 | ||
8. | Working capital/Cash Call Covers receipt / payment of funds from the parent companies / investors which will be used among others to buy raw materials and pay wages | ||
a. | Oil and Gas | 808 | |
b. | Non-Oil and Gas | 809 | |
9. | Advance payment Covers advance payment | ||
a. | Non export Import Goods | 811 | |
b. | Insurance | 812 | |
c. | Others | 813 | |
10. | Receipt/ Refund (Based on IPO and Private Placement) Includes receipt or refund of securities in order to Initial Public Offering (IPO) and the Private Placement. | 814 | |
11. | Reimbursement on bailouts Covers the entire refund in lieu of the expenditure that has been done previously for certain activities. | 815 | |
12. | Savings in Indonesia Covers placement / withdrawal of deposits in banks in Indonesia
| ||
12.1. | Deposit Placements | ||
a. Up to 3 months: | 240 | ||
| 241 | ||
| 242 | ||
b. More than 3 months up to 6 months | 243 | ||
c. More than 6 months | |||
12.2. | Withdrawal Deposit | ||
a. Up to 3 months including Term Deposit account | 244 | ||
| 245 | ||
b. More than 3 months up to 6 months | 246 | ||
c. More than 6 months | 247 | ||
PURPOSE OF TRANSACTION | CODE | |||
13. | Savings/Deposit in outside Indonesia Covers placement / withdrawal of deposits in banks abroad, including the withdrawal of export revenues from offshore accounts. | |||
13.1 | Deposit (placement) | |||
a. Up to 3 months, including current accounts and call money | 251 | |||
b. More than 3 months | 252 | |||
13.2. | Withdrawal Deposit | |||
a. Up to 3 months, including current accounts and call money | 255 | |||
b. More than 3 months | 256 | |||
13.3. | The withdrawal of Export proceed from offshore accounts. | 257 | ||
14. | Foreign Exchange Trading Covers completion spot and forward transactions: | |||
14.1. | Spot Transaction | |||
a. Foreign currency against IDR | 261 | |||
b. Between foreign currency | 262 | |||
14.2. | Forward Transaction | |||
a. Foreign currency against IDR | 263 | |||
b. Between foreign currency | 264 | |||
15. | Derivative transactions Includes income in the settlement of derivative transactions. Does not include fees and commissions paid / received by an intermediary such as a bank, broker, or dealer. | |||
a. | Gain on forward transactions (such as swaps and futures) | 271 | ||
b. | Admission to forward rate agreements (FRA) | 272 | ||
16. | Deposit/Refund guarantee Includes deposits and refunds which used as collateral for the particular transaction purposes | 280 | ||
17. | Refunds for transactions other than export / import of goods and other goods transactions Covers a refund of the transaction other than export / import transactions of goods and other items, such as return on reservations for the purchase of securities, the overpayment. | 282 | ||
18. | Others capital transaction All the capital transactions other than those mentioned above | 299 | ||