Page 5 - Newsletter (The Criteria of Permanent Establishments and Tax Service Complaint Channels)

DDTC Newsletter Vol.01 | No.05 I April 2019 Page 5 of 6

The Criteria of Permanent Establishments and Tax Service Complaint Channels

3. excisable goods entrepreneurs do not submit A work unit is defined as a work unit within the DGT. A
supporting evidence related to excisable goods complainant who attends directly may submit a complaint
entrepreneur registration data or changes to using the sample form listed in the Appendix of PER
excisable goods entrepreneur registration data. 07/2019. On the other hand, complainants submitting
complaints through the DGT website, twitter, and Chat
The field inspection procedures and the format of field Pajak are to comply with the provisions also listed in the
inspection reports must be in accordance with Appendix same attachment.
III of PER 08/2019. The regulation signed by the Director
General of Customs and Excise has been effective as of its
No Recipients of the Complaint Channels
promulgation on 22 March 2019. Complaints
Tax Service Complaint Channels 1 Information and Kring Pajak: Telephone (1500200)
Complaint Service Mobile (021-1500200)
Center (Kantor Facsimile: 021-5251245
Early this April, the Directorate General of Taxes (DGT) Layanan Informasi Email: [email protected]
issued a new regulation pertaining to procedures dan Pengaduan/ DGT Website: pengaduan.pajak.go.id
for submitting complaints on tax services. The new KLIP) of the DGT Twitter: @kring_pajak
Chat Pajak on pajak.go.id website
provisions are contained in the the Director General of
Taxes Regulation No. PER-07 / PJ / 2019 (PER 07/2019) 2 Directorate of By mail or personal attendance at
which revokes the previous regulation, namely PER- Dissemination, Directorate of Dissemination, Services,
Services, and and Public Relation and other Work
02/PJ/2014 concerning the Procedures for Submitting
Public Relation Units.
Complaints on Tax Services. (Direktorat
Penyuluhan,
Pelayanan,
Complaints on tax services (hereinafter: complaints)
dan Hubungan
are information submitted by a complainant regarding
Masyarakat/
alleged tax services that are not in accordance with the
P2Humas) and
provisions of the legislation. other Work Units
A complainant is defined as every person or another
party who receives the authority to report information The submission of complaints is to be conducted no later
in connection with alleged tax services that are not than 30 working days after the tax service is provided.
in accordance with the provisions of tax laws and Complaints submitted beyond the deadline are not
regulations. considered as complaints.

The complainant may submit a complaint through The DGT must provide a response via the telephone
complaint channels of the recipients of the complaints to the complainant regarding the complaints received
in accordance with the provisions of PER 07/2019 as no later than 14 working days after the complaint is
described in the following table. submitted. The complainant will obtain the information
of Complaint Ticket Number upon the response.
The submitted complaint must at least contain the
following information:
Possible responses are the information that: 1) the
1. the identity of the complainant, including Taxpayer complaint is declared complete if the requirements in
Identification Number (Nomor Pokok Wajib Pajak/ PER 07/2019 are fulfilled; or 2) the complaint is declared
NPWP); incomplete in the event that the requirements are not
2. the complainant’s telephone number or email; fulfilled, thereafter the complainant is requested to
3. the identity of the reported party, namely a work unit complete the unfulfilled requirements.
or employee of a work unit suspected of providing
tax services that are not in accordance with the The complainant is given time to complete his complaint
provisions of tax laws and regulations; no later than 30 working days upon the receipt of
the response. In the event that the complaint is not
4. description of the complaint, which includes,
completed within such period, the reporter is deemed to
among others, the date of the tax service;
have revoked the complaint.
5. power of attorney, in the event that the complaint is
authorized to another party; and Next, the complaints that are declared complete are
6. supporting evidence if needed. distributed by the Directorate of Dissemination, Services,
and Public Relation to the ‘unit that follows-up the