Page 5 - Newsletter (Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive)

DDTC Newsletter Vol.03 | No.10 I May 2020 Page 5 of 11

Expansion of Types of Taxpayers Affected by COVID-19 who
Receive Tax Incentive

Adjustments to the Format, Content, This regulation also emphasizes that taxpayers may
and Procedures for Filling in Tax prepare their own SSP independently using the
Payment Slips format and content outlined in Appendix A of PER-
09/PJ/2020. SSP is specifically prepared using one
tax account code and one payment code. The lists of
The Director General of Taxes has released the Director
tax account codes and payment codes are listed in
General of Taxes Regulation No.PER-09/PJ/2020
Attachment B of this regulation.
concerning the Format, Contents, and Procedures for
Filling in Tax Payment Slips (PER-09/PJ/2020). This Appendix B of PER-09/PJ/2020 further elaborates on
regulation revokes the former regulation, the Director 32 types of account codes along with a description
General of Taxes Regulation Number PER-38/PJ/2009 of the payment codes, types of deposit, and deposit-
concerning Tax Payment Slips Format (PER-38/ related information. In summary, the account codes
PJ/2009) and its amendments. listed in Appendix B of PER 9/2020 can be seen in
table 1.
PER-09/PJ/2020 was issued due to the need for
tax account codes and tax payment codes as per the
legislative developments in the field of taxation. On Table 1 Tax Account Code for Tax Payment Slips
another note, this regulation was released to realize
No. Account Code Tax Type
administrative order in terms of tax payments and
deposits.
1 411111 Crude Oil Income Tax
Enacted on 30 April 2020, this regulation defines Tax 2 411112 Natur Gas Alam Income Tax
Payment Slips (Surat Setoran Pajak/SSP) as the proof
3 411119 Other Oil and Gas Income Tax
of payment or deposit using a form or other means to
4 411121 Article 21 Income Tax
the state treasury through payment points appointed
by the Minister of Finance. 5 411122 Article 22 Income Tax
6 411123 Article 22 Import Income Tax
In addition, the format and contents of the latest SSP
7 411124 Article 23 Income Tax
form refer to the form listed in Appendix A of PER-
09/PJ/2020. The filing procedures are carried out as 8 411125 Article 25/29 Individual Income Tax
per the filling instructions stipulated in the appendix 9 411126 Article 25/29 Corporate Income Tax
concerned. Moreover, SSP may also be filled in by
10 411127 Article 26 Income Tax
following the instructions contained in the DGT billing
11 411128 Final Income Tax
application or other code billing issuance services,
products, applications, or systems that are connected 12 411129 Other Non Oil and Gas Income Tax
to the DGT billing system. 13 411211 Domestic VAT

SSP is to be prepared in two copies. The first copy is 14 411212 Import VAT
submitted to the perception bank/post office or other 15 411219 Other VAT
perception institutions. In contrast, the second copy is
16 411221 Domestic Sales Tax on Luxury
filed for the taxpayer. SSP, however, can be prepared Goods (STLGs)
in more than two copies whenever deemed necessary. 17 411222 Import STLGs
This provision differs from the former regulation
18 411229 Other STLGs
which required that SSP be prepared in four to five
19 411313 Plantation Sector Land and
copies.
Building Tax
(i) One type of tax. 20 411314 Forestry Sector Land and
Building Tax
(ii) One tax period, tax year, or fraction of the tax 21 411315 Mining Sector Land and Building
year; and Tax on Mineral and Coal Mining
22 411316 Mining Sector Land and Building
(iii) One notice of tax assessment, Notice of Tax Tax on Oil and Gas Mining
Collection, Notice of Land and Building Tax 23 411317 Mining Sector Land and Building
Collection or a decree or ruling on legal rem- Tax on Geothermal Mining
edies that results in an increase in the amount 24 411319 Other Sectors Land and
of tax payable, in the event of payment of tax Building Tax
assessments or Notice of Tax Collection.