Page 6 - Newsletter (Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive)

DDTC Newsletter Vol.03 | No.10 I May 2020 Page 6 of 11

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

No. Account Code Tax Type regulation was issued to reorganize the provisions
related to the technical registration of taxpayers and
25 411611 Stamp Duty the confirmation of taxable persons for VAT purposes.
26 411612 Stamp Duty Sales
Furthermore, the revocation of PER-20/PJ/2013
27 411613 Coal Sales Tax along with its amendments and the enactment of
28 411619 Other Indirect Taxes PER-04/PJ/2020 render it necessary to adjust the
implementing provisions under the Director General
29 411621 Interest/Penalties on Income Tax
Collection of Taxes Circular No. SE-60/PJ/2013 concerning
30 411622 Interest/Penalties on VAT Guidelines for the Director General of Taxes Regulation
Collection No. PER-20/PJ/2013 as amended by Director General
31 41623 Interest/Penalties on SLTGs of Taxes Regulation No. PER-38/PJ/2013 (SE-60/
Collection
PJ/2013). In other words, it can be inferred that SE-27/
32 411624 Interest/Penalties on Other
PJ/2020 has been issued as the technical guidelines
Indirect Taxes Collection
for the implementation of PER-04/PJ/2020 and to
Source: Appendix B of PER-09/PJ/2020. make adjustments and additions to some procedures
that have not been regulated in SE-60/PJ/2013.
Guidelines for the Administration As an implementing regulation, SE-27/PJ/2020
of Taxpayer Identification Numbers, has a broad scope. In further detail, the scope of the
provisions includes general policies, registration of
Electronic Certificates, and taxpayers, changes in taxpayer data, and the relocation
Confirmation of Taxable Persons for of registered taxpayers. In addition, the regulation
stipulates the provisions on the confirmation and
VAT Purposes reactivation of non-effective taxpayers, the termination
and cancellation of NPWP termination, the temporary
The DGT has released a regulation outlining the
activation of taxpayers that have terminated their
adjustments to the administrative procedures for
taxpayer identification numbers (Nomor Pokok NPWP, the granting of electronic certificates, and the
confirmation as PKP.
Wajib Pajak/NPWP), electronic certificates, and
confirmation of taxable persons for VAT purposes Additionally, there are provisions on how to activate
(Pengusaha Kena pajak/PKP). The adjustments to the the PKP account, suspend the PKP account, resolve
provisions are outlined in the Director General of Taxes the clarification of the PKP account suspension, and
Circular No. SE-27/PJ/2020 concerning the Guidelines revoke and cancel the annulment of PKP. Finally,
of the Director General of Taxes Regulation No. PER- this regulation also specifies the determination
04/PJ/2020 concerning Technical Guidelines for the of taxpayer’s residence or domicile, reapplication
Administration of Taxpayer Identification Numbers, for NPWP cards, Tax Registered Certificates (Surat
Electronic Certificates, and Confirmation of Taxable Keterangan Terdaftar/SKT), and/or Taxable Persons
Persons for VAT Purposes (SE-27/PJ/2020). for VAT Purposes Confirmation Letter (Surat
Pengukuhan Pengusaha Kena Pajak/SPPKP), and
Enacted on 13 March 2020, this regulation
services in force majeure.
simultaneously revokes the Director General of Taxes
Regulation No. PER-20/PJ/2013 concerning the Services in force majeure are one of the crucial points
Procedures for the Registration and Granting of NPWP, on new internal procedures within the regulation. In
Reporting of PKP Businesses and Confirmation of PKP, connection with services in this force majeure, SE-27/
Termination of NPWP, and Annulment of PKP and PJ/2020 defines a force majeure as an event that occurs
Data Changes and Relocation of Taxpayers (PER-20/ beyond human capability and is widely known, such
PJ/2013) along with its amendments. as war, civil disorder, rebellion, epidemic, earthquake,
flood, fire, and natural disasters.
In March 2020, the Director General of Taxes issued
the Director General of Taxes Regulation No.PER-04/ This situation may also refer to a condition where Tax
PJ/2020 concerning Technical Guidelines for the Offices (Kantor Pelayanan Pajak/KPP) or Tax Services,
Dissemination, and Consultation Offices (Kantor
Administration of Taxpayer Identification Numbers,
Electronic Certificates, and Confirmation of Taxable Pelayanan, Penyuluhan, dan Konsultasi Perpajakan/
Persons for VAT Purposes (PER-04/PJ/2020). This KP2KP) cannot carry out procedures and meet the