Page 8 - 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 8 of 9

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

safety nets, industrial support, and budget financing dan Konsultasi Perpajakan/KP2KP) shall review the
support to address the COVID-19 pandemic. completeness of the documents and the fulfillment of the
application requirements. In the event that the required
To finance APBN expenditure, the government issues state
documents are incomplete, the Head of the Regional
securities (Surat Utang Negara/SUN) and/or Sovereign
Office of the DGT/KPP/KP2KP shall ask the taxpayer to
Sharia Securities (Surat Berharga Syariah Negara/SBSN).
clarify or complete the required documents.
Issued SUN and/or SBSN may be purchased by Bank
Indonesia, SOEs, cooperative investors, and/or retail Requests for clarification of the completeness of the
investors. The sale of SUN and/or SBSN is done through requirements are submitted no later than three working
auctions and/or without auctions. days after the electronic request is received. In contrast,
applications sent by post or expedition/courier service
The government stipulates domestic and foreign
are to be submitted within four working days at the latest.
sources of budget financing. Financing is sourced from
state securities and/or loans. Financing sources are Moreover, having received the request for clarification,
determined by prioritizing safe financing with minimal the taxpayer must submit the requested documents no
costs and controllable risks. later than 15 calendar days thereafter. Subsequently, if
the required documents are complete, the Head of the
Regional Office of the DGT/KPP/KP2KP shall record the
Procedures for the Implementation application in the local Integrated Service Units (Tempat
of Administrative Services in Force Pelayanan Terpadu/TPT)/Online TPT/mail receipt.
Majeure Due to COVID-19 The application shall be recorded in three working days
at the latest for the application submitted electronically.
The Director General of Taxes has released Circular Applications submitted by post or expedition/courier
No. SE-26/PJ/2020 concerning the Procedures for service, however, shall be recorded in four working days
the Implementation of Tax Administration Services in at the latest.
Force Majeure Due to Corona Virus Disease (COVID-19)
Having recorded the application, the Head of the Regional
Pandemic (SE-26/2020).
Office of the DGT/KPP/KP2KP will send a document in
Under this circular, the Director General of Taxes reiterates the form of a tax administration service legal product
the procedures for the provision of administrative and/or a letter of rejection of the request to the taxpayer.
services previously stipulated in the Minister of Finance
The legal product or letter of rejection shall be delivered
Regulation No. 29/PMK.03/2020 concerning the
electronically via email of the Regional Office of the DGT/
Implementation of Tax Administration Services in Force
KPP/KP2KP or through the DGT’s channels or via post or
Majeure Due to the 2019 Corona Virus Disease Pandemic
expedition/courier services.
(MoF Reg. 29/2020).
Moreover, this regulation outlines the provisions on the
SE-26/2020 states that throughout force majeure, the
completion period of tax administration services in force
vertical units within the DGT continue to operate as
majeure. In further detail, regulation-based services
per the WFH policy. Activities in the taxation service
must be completed no later than one or seven working
units requiring direct contact with taxpayers will be
days and are extended to a maximum of 15 days as of the
temporarily suspended.
receipt of the complete application.
Administrative services, however, will continue to be
Additionally, services with a completion period of a
provided through the optimization of available electronic
maximum of 7 seven working days up to a maximum of
facilities. Nonetheless, in the event that electronic means
less than one month are extended to a maximum of one
are not available or cannot be used, such services may be
month after the application is received in full.
given through post or expedition/courier services with
proof of postage. In contrast, services with a completion period of at
most one month or more, the completion period is
Further, taxpayers who apply for tax administration
not extended. The extension of the completion period
services through electronic means must still attach the
stipulated in this regulation, however, only applies to
required documents, except for services that have been
services for which the completion deadline has not been
processed automatically on the DGT webpage.
regulated in government regulations in lieu of laws or
Furthermore, the Head of the DGT Regional Office, the government regulations.
Head of the Tax Office (Kantor Pelayanan Pajak/KPP),
or the Head of the Tax Services, Dissemination, and
Consultation Office (Kantor Pelayanan, Penyuluhan,