Page 10 - Newsletter(Electronic Trial Proceedings of the Tax Court)

DDTC Newsletter Vol.03 | No.12 I June 2020 Page 10 of 11

Electronic Trial Proceedings of the Tax Court

The Resuming of the DGT’s Complaint
debtor. This implies that MSMEs with a cumulative
financing credit ceiling of more than Rp10 billion are not Services via Telephone and Changes
eligible for interest subsidies or margin subsidies.
to the Information Channel of the Tax
Other than meeting the ceiling criteria, the debtor must
meet four other criteria. First, having outstanding credit Court
debit or outstanding financing debit until 29 February
The Directorate General of Taxes has resumed information
2020. Oustanding debit refers to the remaining principal
and complaint services via telephone 1500200. The
of the loan or financing that must be repaid by the debtor
resuming of information and complaint services is
to the creditor or the financing institution.
outlined in the Director General of Tax Circular Number
Second, not included in the national black list. Third, SE-31/PJ/2020 concerning the Resuming of Information
categorized in the current performing loan as of and Complaint Services Via Telephone 1500200 (SE-
29 February 2020. In other words, the debtor is at 31/PJ/2020). Information and complaint services via
collectibility level 1 or 2. Fourth, having a Taxpayer telephone 1500200 resume as of 2 June 2020 as per the
Identification Number (Nomor Pokok Wajib Pajak/ promulgation of SE-31/PJ/2020.
NPWP) or registered to obtain a TIN.
These services were suspended due to the implementation
As for debtors who do not yet have any NPWP, NPWP of Work from Home (WFH) for several DGT employees
registration can be conducted ex officio by the Director to prevent the spread of Covid-19. Provisions on the
General of Taxes for debtors with a credit or financing suspension of information and complaint services via
ceiling of Rp50 million. NPWP registration will be telephone are outlined in the appendix of the Director
conducted as per applicable provisions on debtors with General of Tax Circular Number SE-18/PJ/2020
a credit ceiling or financing ceiling greater than Rp50 concerning Guidelines for the Implementation of Tasks
million. Related to the Efforts to Increase Precautions for the
Prevention of Corona Virus Disease (Covid-19) within
The ex officio issuance of NPWP and general registration of
the Directorate General of Taxes (SE-18/PJ/2020).
NPWP are currently regulated as per generally applicable
statutory provisions under the Minister of Finance The Secretariat of the Tax Court has changed the
Regulation Number 147/PMK.03/2017 concerning the contactable Whatsapp number as an information
Procedures for Registration of Taxpayers and Revocation channel. The new number of this information channel
of Taxpayer Identification Numbers and Inauguration number was announced via an official Instagram upload
and Revocation of Taxable Persons for VAT Purposes by the Tax Court Secretariat. Requests for information
(MoF Reg. 147/2017) as well as the Director General of services can now be submitted through the number
Tax Regulation Number PER-04/PJ/2020 concerning the +6281211007510.
Technical Guidelines for the Administration of Taxpayer
The number change implies deactivation of the contact
Identification Numbers, Electronic Certificates, and
listed in the Chairperson of the Court Circular No.SE-03/
Inauguration of Taxable Persons for VAT Purposes (PER-
PP/2020 concerning Guidelines for the Adjustments
04/PJ/2020).
of Trial Proceedings and Administrative Services
Additionally, debtors with credit or financing ceilings that During the Prevention Period of Corona Virus Disease
cumulatively range between Rp500 million and Rp10 2019 (Covid-19) Spread within the Tax Court (SE-03/
billion must obtain a restructuring from the creditor or PP/2020), +628119202032.
financing institution. Further, an MSME that is a debtor
The information service via Whatsapp operates during
receiving credit or financing from a cooperative and
business hours from Monday to Friday at 08.00 – 16.00
wishes to obtain interest subsidies or margin subsidies
WIB. The service, however, is only provided via the chat
must meet the criteria stipulated by the Ministry of
feature, and no phone calls are accepted.
Cooperatives and Small and Medium Enterprises.
Debtors with several credit agreements or financing
agreements that do not cumulatively exceed the credit
ceiling or financing ceiling of up to Rp500 million will
only be given interest subsidies or margin subsidies for
two agreements. In contrast, debtors with a cumulative
credit ceiling or financing ceiling exceeding Rp500
million but below Rp10 billion will be given interest
subsidies or margin subsidies for one type of agreement.