Page 2 - Newsletter (Tax Return Procedures During COVID-19 Pandemic and Provisions on Article 25 Income Tax Installments at a New Rate)

DDTC Newsletter Vol.03 | No.09 I May 2020 Page 2 of 9

Tax Return Procedures During COVID-19 Pandemic and Provisions
on Article 25 Income Tax Installments at a New Rate

Extension of Face-to-Face Service Implementation of Tasks Related to the Efforts
Suspension to Increase Vigilance in the Prevention of Corona
Virus Disease 2019 (COVID-19) Spread within
The Director General of Taxes extends the prevention the DGT Environment (SE-18/2020).
period of Corona virus spread to 29 May 2020. This is
Moreover, the DGT has released an announcement
outlined in the Director General of Tax Circular No. SE-
concerning the extension of non-face-to-face taxation
23/PJ/2020 concerning the Extension of Prevention
services. The announcement is outlined in Announcement
Period of Corona Virus Disease 2019 (COVID-19) Spread
No.PENG-3/PJ.09/2020 concerning Announcement of
within the Directorate General of Taxes (SE-23/2020).
the Extension of Non-Face-to-Face Taxation Services
The prevention period of COVID-19 spread within the (PENG-3/2020).
Directorate General of Taxes (DGT) was formerly set only
The DGT, as per the announcement, states that non-face-
to 21 April 2020, as stipulated under the Director General
to-face taxation services are extended until 29 May 2020.
of Taxes Circular No. SE-21/PJ/2020 concerning the
In addition, under this announcement, DGT conveys five
Extension of Prevention Period of Corona Virus Disease
pieces of information on taxation services in Integrated
2019 (COVID-19) Spread within the Directorate General
Service Units (Tempat Pelayanan Terpadu/TPT), Off-Site
of Taxes (SE-21/2020).
Services (Layanan Luar Kantor/LDK), Integrated One-
The prevention period is extended due to the latest Stop Services (Pelayanan Terpadu Satu Pintu/PTSP),
information on COVID-19 and referring to the Head VAT refund counters at airports, and other services at
of the National Disaster Management Agency Decree Integrated One-Stop Services.
No.13.A/2020. The new prevention period is subject
First, despite the extended non face-to-face services,
to further evaluations as per the development of
taxpayers may submit annual and periodic tax returns
circumstances and future situations.
through e-Filing or e-Form on the webpage www.pajak.
This policy implies that the validity period of a number go.id. Periodic tax returns that according to statutory
of tax policies during the prevention period of COVID-19 regulations are not yet required to be submitted by
spread is automatically extended, including the period of e-filing, may be submitted by registered mail.
work from home/WFH for the DGT employees.
Second, requests for EFIN activation are to be submitted
Further, under SE-23/2020, the provisions on the via the Tax Office’s official email (can be seen at www.
guidelines on the implementation of tasks and efforts pajak.go.id/unit-kerja). Third, requests of forgotten
to enhance vigilance during the prevention period of EFIN may be submitted through the Twitter account @
COVID-19 spread refer to the four previously issued kring_pajak, Live Chat on the website www.pajak.go.id, or
regulations insofar as they do not conflict with the the Tax Office’s official email. Fourth, taxpayers are able
provisions under this regulation. The four conditions to consult with Account Representatives by telephone,
include: e-mail, chat, and other online communication channels.
(i) Director General of Taxes Circular No. SE-13/ Fifth, the DGT call center (Kring Pajak) temporarily
PJ/2020 concerning the Follow-up Guidelines transfers consulting services through the 1500200
concerning the Prevention of Corona Virus telephone number to the following channels: (i) Twitter
Disease 2019 (COVID-19) Spread within the DGT account @kring_pajak, (ii) email information@pajak.
(SE-13/2020). go.id for tax information, (iii) email pengaduan@pajak.
go.id for complaints, (iv) and live chat on the website
(ii) Director General of Taxes Circular No. SE-
www.pajak.go.id.
15/PJ/2020 concerning the Guidelines for
Information and Communication Technology
(ICT) Support in the Implementation of Work Procedures for the Filing, Receipt, and
from Home (SE-15/2020).
Processing of Tax Returns Amidst the
(iii) Director General of Taxes Circular No. SE-16/
PJ/2020 concerning the Follow-up Guidelines COVID-19 Pandemic
concerning the Implementation of Tasks
The Director General of Taxes has released a regulation
and Prevention of the Corona Virus Disease
on the procedures for the filing, receipt, and processing
2019 (COVID-19) Spread within the DGT (SE-
of income tax returns for the 2019 tax year amidst the
16/2020).
COVID-19 pandemic.
(iv) Director General of Tax Circular No. SE-18/
These procedures are outlined in Director General of
PJ/2020 concerning the Guidelines for the
Taxes Regulation No. PER-06/PJ/2020 concerning the