Page 8 - Newsletter (Taxation Policies to Counter the Threat of Economic Recession and the Issuance of APA Implementing Regulation)

DDTC Newsletter Vol.03 | No.07 I April 2020 Page 8 of 9

Taxation Policies to Counter the Threat of Economic
Recession and the Issuance of APA Implementing Regulation

To obtain the permit, the entrepreneurs that will become First, having an industrial classification (klasifikasi
estate entrepreneurs are to submit an application lapangan usaha/KLU) as a treasurer in accordance
to obtain the permit and a stamped statement letter with the Director General of Taxes Decree. Second, the
stating their ability to fulfill all obligations as estate taxpayer’s name contains the word treasurer or other
entrepreneurs. words indicated as a treasurer taxpayer.
The application and statement letter are to be submitted Third, taxpayers that should not be included in the
electronically through the excise application system. treasurer category in the MFWP database. On the other
Further, estate entrepreneurs may also act as factory hand, for the treasurer taxpayer identification numbers
entrepreneurs. To be able to do so, however, estate of schools that receive School Operational Assistance
entrepreneurs are required to fulfill all obligations as (Bantuan Operasional Sekolah/BOS) funds shall be
factory entrepreneurs in the tobacco product industrial revoked to the extent that the reference data for schools
estate. that receive BOS funds are available in the DGT’s database.
Despite having obtained a permit, this regulation The revocation of the taxpayer identification numbers
authorizes the customs and excise officials to take shall be carried out ex officio by the Head Office of the
measures in the form of termination, inspection, DGT. In the event that the treasurer tax identification
enforcement, sealing, and other required authorities numbers have not been deleted in the MFWP, however,
on goods subject to excise within the tobacco product the implementation of the rights and fulfillment of tax
industrial estate. Promulgated on 17 March 2020, this obligations will continue to use the old treasurer tax
regulation came into force on the same date. identification numbers.
Even though the Head Office of the DGT has abolished the
Adjustments to the Implementation tax identification numbers, government agencies may
still use the old treasurer tax identification numbers but
of Government Agency Taxpayer is limited for the tax period before MoF Reg. No.231/2019
Identification Numbers took effect. However, the use of the treasurer taxpayer
Administrative Reforms identification numbers must undergo the ‘Temporary
Activation of Revoked Taxpayers’ procedure carried out
by the Tax Office.
The DGT has recently issued a regulation outlining the
criteria for the revocation of government treasurer In contrast, for the tax period after MoF Reg. No.231/2019
taxpayer identification number (nomor pokok wajib came into force, new government agency taxpayer
pajak/NPWP) and the revocation of the government identification numbers must be used. Further, if the
treasurer as a taxable person for VAT purposes. revoked treasurer taxpayer identification numbers are of
taxable persons for VAT purposes status, the revocation
The provisions are stipulated in the Director General of of the taxable person for VAT purposes status shall be
Tax Circular No. SE-12/PJ/2020 concerning Instructions carried out in conjunction with the revocation of the
for the Implementation of Administrative Reforms of treasurer taxpayer identification numbers.
Government Agency/Treasurer Taxpayer Identification
On a side note, MoF Reg. No.231/2019 was initially
Number (SE-12/PJ/2020).
planned to take effect on 1 April 2020. However, in
The regulation was issued as the guidelines for the response to the latest developments in the spread of
implementation and follow-up to the Minister of Finance COVID-19, the DGT has released Announcement No.
Regulation No.231/PMK.03/2019 concerning the PENG-42/PJ/2020 concerning the Announcement of
Procedures for Registration and Revocation of Taxpayer Adjustments to the Implementation of Government
Identification Numbers, Inauguration and Revocation of Agency Taxpayer Identification Numbers.
Taxable Persons for VAT Purposes, and Tax Withholding,
Through the announcement, the Director General of
Depositing, and Reporting for Government Agencies
Taxes states that the registration date of government
(MoF Reg. No.231/2019).
agencies as taxpayers and the date of their inauguration
The government treasurer taxpayer identification as taxable persons for VAT purposes remain on 1 April
numbers to be revoked are those included in the treasurer 2020.
category in the Taxpayer Master File (Master File Wajib
However, the exercise of taxation rights and obligations
Pajak/MFWP) database. In addition, to be revoked, the
of government agencies for June 2020 tax period and
taxpayer identification numbers must meet one of the
prior tax periods still use the old treasurer taxpayer
three predefined categories.
identification numbers. Conversely, for July 2020 tax