Page 5 - Newsletter (‘3 in 1’ Tax Services through iKSWP Application)

DDTC Newsletter Vol.01 | No.01 I February 2019 Page 5 of 6

‘3 in 1’ Tax Services through iKSWP Application

Current Procedures for Annual Tax In the event that the taxpayer required to submit
Return Submission the Annual Tax Return through e-filing applies other
methods such as direct filing or sending via post, the filed
Annual Tax Return is deemed unacceptable and must be
The DGT has updated the procedure for filing Annual Tax
returned to the taxpayer.
Return. Taxpayers must now refer to the Director General
of Taxes Regulation No. PER-02/PJ/2019 concerning The new rule regulation provides convenience for
Procedures for Filing, Receiving, and Processing Annual taxpayers in that for all types of Annual Tax Returns,
Tax Return. including Revised Tax Returns and Periodic Tax
Overpayments Returns are now acceptable at the Tax
One of the considerations underlying the emergence
Services, Dissemination, and Consultation Service
of the abovementioned regulation is to increase the Office (Kantor Pelayanan Penyuluhan dan Konsultasi
effectiveness and efficiency of the receipts and processing
Perpajakan/KP2KP) and services outside the office.
of Annual Tax Return and to provide legal certainty to
taxpayers related to the filing of Annual Tax Return. One Concurrently, the implementation regulation of PMK
prominent change in the new regulation pertains to the No.9/PMK.03/2018 revokes previous DGT regulations
obligation to file Annual Tax Return through e-filing. concerning the filing of Annual Tax Return. The seven
regulations are KEP-215/PJ/2001, PER-179/PJ/2007,
The compulsory use of the electronic system applies
PER-11/PJ/2009, PER-2/PJ/2011, PER-21/PJ/2013,
to corporate taxpayers registered at the Medium Tax
PER-01/ PJ/ 2016, and PER-01/PJ/2017.
Office, Jakarta Special Regional Tax Office, and the
Large Taxpayers Regional Office. Corporate taxpayers Table 2 shows some of the changes in stipulations in PER-
registered in the aforementioned tax offices are obliged 02/PJ/2019.
to file Annual Tax Returns, Article 21/26 Income Tax
Returns, and Periodic VAT Returns through e-filing. In addition, the Annual Tax Return is declared incomplete
in the event that:
In addition to the above taxpayer groups, the requirement
to submit Annual Tax Return through e-filing also applies • the supplied information in the Master Annual Tax
to certain taxpayers, such as taxpayers performing Return is incomplete;
income tax withholding on more than 20 employees. • the “Withholding by Other Parties or Borne by the
Such taxpayers are required to use e-filing to file the
State, List of Assets and Year-End Liabilities and List
Article 21/26 Income Tax Annual Return. In addition,
of Family Members” is incompletely attached in the
VAT Registered Person must use e-filing to file Periodic
Annual Tax Return of an individual;
VAT Returns.
• the “List of Shareholders/Capital Owners and
Table 2 - Alterations of Annual Tax Return Filing

Provision Previous Changes

Annual Tax Return e-filing attached Uploaded in one file in the PDF format Uploaded in a number of PDF files in
documents accordance with the type of documents
Exemption from the obligation to file Applies to 1770 S and 1770 SS Annual Tax Applies to all types of Annual Tax Returns filed
the Tax Payment Slip as an Annual Tax Returns with nil or underpayment status through e-filing, provided that State Revenue
Return attachment through e-filing Transaction Number (Nomor Transaksi
Penerimaan Negara/NTPN) is enclosed
The requirement for complete Annual Unregulated The Tax Office may require that the Annual
Tax Return filed through e-filing or post/ Tax Return be completed within 30 days since
expedition/courier the date in the Electronic Receipt or the mail
receipt of the Annual Tax Return
Information in the mail receipt of the Unregulated The mail receipt must include name, TIN, type
Annual Tax Return filed through post/ Annual Tax Return, and tax period/year.
expedition/courier
The filing of Annual Tax Return with Unregulated Sent through special mailing services hence
overpayment status through post/ the Annual Tax Return is received by the Tax
expedition/courier Office within three days since the date in the
receipt at the latest