Page 5 - Newsletter (The Terms of Service of The DGT and Tax Court Temporary Suspension in Response to COVID-19)

DDTC Newsletter Vol.03 | No.06 I March 2020 Page 5 of 8

The Terms of Service of The DGT and Tax Court

Temporary Suspension in Response to COVID-19

The DGT’s Terms of Service in the Fourth, taxation services for taxpayers are implemented
Response to COVID-19 through the optimization of available electronic facilities.
In the event that the electronic facilities are not yet
Following up on the Minister of Finance Circular available, taxpayers may use postal services.
concerning follow-up guidelines to prevent the spread
Fifth, the payment and filing of the annual personal
of the Corona virus in the Ministry of Finance, the
income tax returns for the 2019 tax year are extended
Director General of Taxes has issued a similar circular
to no later than 30 April 2020 without penalties on late
for regulation at the DGT level concerning DGT services
filing.
for Taxpayers over the next two weeks. This is outlined
in the Director General of Taxes Circular Number SE-13/ Sixth, the filing of periodic withholding tax returns for
PJ/2020 concerning Guidelines for Task Implementation the February 2020 tax period may be carried out until
During the Prevention Period of the Spread of Corona 30 April 2020 without penalties on late filing. The time
Virus Disease 2019 (Covid-19) within the Directorate limit for deposits, however, remains in accordance with
General of Taxes (SE-13/PJ/2020) applicable regulations.
Under the regulation, prevention of the spread of Seventh, requests for tax administration services such
the Corona virus (COVID-19) is set from 16 March as VAT Exemption Certificate (Surat Keterangan Bebas/
2020 to 5 April 2020. During this period, the DGT will SKB), overbooking, Certificate of Uncollected Tax (Surat
make adjustments to the implementation of tasks, Keterangan Tidak Dipungut/ SKTD), and others – which
functions, and services to ensure effective and efficient have been submitted by taxpayers prior to the issuance
implementation of the institution’s tasks, functions, and of the Director General of Taxes Circular – are addressed
services. according to applicable provisions without direct contact
with taxpayers.
The following are some details of the implementation
of tasks, functions, and services during this prevention Eighth, the activities of supervision, audits, collections,
period. law enforcement and settlement of objections are to
the fullest extent conducted through correspondence,
First, the vertical units within the DGT continue to operate,
telephone, email, chat, video conferencing, and other
but activities in taxation service points that require direct
online channels. Moreover, activities that are approaching
contact with taxpayers are temporarily suspended. Some maturity are prioritized.
of these places are Integrated Service Units (Tempat
Pelayanan Terpadu/TPT), Off-Site Services (Layanan di Ninth, active collection is temporarily suspended except
Luar Kantor/LDK), Integrated One-Stop Services such as for tax arrears that are approaching collection expiration.
Public Service Malls (Mal Pelayanan Publik/MPP), and
Tenth, attending appeals and lawsuits in the tax court,
other places.
general court, and state administrative court will
Second, the temporary suspension does not apply to continue to be carried out with due regard to health
direct services at the Airport Value Added Tax Refund protocols for the prevention of the spread of COVID-19
Implementing Unit (Unit Pelaksana Restitusi Pajak issued by the Presidential Staff Office.
Pertambahan Nilai Bandar Udara/UPRPPN Bandara).
Eleventh, activities of technical guidance, outreach,
The service commonly referred to as the VAT Refund
coordination meetings, consignment, monitoring,
remains open.
evaluation, and similar activities, which are carried
Third, the Tax Office (KPP) and the Tax Services, out directly, are suspended. These activities are to be
Dissemination, and Consultation Office (Kantor optimized using telecommunications facilities such as
Pelayanan, Penyuluhan, dan Konsultasi Perpajakan/ telephone, email, chat, video conferencing, and other
KP2KP) are instructed to post announcements of online channels.
temporary suspension of taxation services that are
Twelfth, study visits, fieldwork, internships, and research
carried out directly (face to face) that also include
conducted by pupils/university students in the DGT are
contactable communication media such as telephone
temporarily suspended.
numbers, Whatsapp, email addresses, and other online
channels. Thirteenth, the procedures for receiving physical files
in the DGT area take into account the provisions on the
The list of communication media is sent by the local KPP
prevention of the spread of COVID-19.
and KP2KP to the Directorate of Dissemination, Services,
and Public Relations via e-mail address: hubungan.
[email protected] which will subsequently be
published on the DGT’s official website.