Page 9 - Newsletter(Electronic Trial Proceedings of the Tax Court)

DDTC Newsletter Vol.03 | No.11 I June 2020 Page 9 of 11

Electronic Trial Proceedings of the Tax Court

Additionally, for taxpayers that are unable to access Seventh, the confirmation that a number of circulars
services that are already available online, the fiscus related to the guidelines on the implementation of tasks
will direct them to access the website www.pajak.go.id and functions as well as efforts to improve precautions
independently by using personal gadgets or use self- during the Covid-19 prevention period remain valid.
service areas. With the resuming of face-to-face services, A number of provisions are declared to remain valid
each work unit is to organize the queue of service users insofar they do not contradict with this regulation. Said
according to TPT capacity while taking into account provisions include SE-13/PJ/2020, SE-15/PJ/2020, SE-
health protocols through the online queue system 16/PJ/2020, SE-18/PJ/2020, SE-30/PJ/2020, and SE-
application. 31/PJ/2020.
Consultation services will be provided with appointments
through readily available channels, such as email,
telephone, or chat. Information on telephone lines and/ Provisions on NPWP Registration for
or chat, and/or other channels that enable employees to Interest Subsidy Recipients of the
simultaneously serve several taxpayers will be featured National Economic Recovery Program
on the webpage https://www.pajak.go.id/unit-kerja.
The government provides interest subsidies and margin
Taxpayers may submit taxation services that are not yet
subsidies for the credit and financing process carried out
electronically available by post or courier services as per
by Micro, Small and Medium Enterprises (MSMEs). The
applicable regulations. The guidelines also confirm the
provisions on interest or margin subsidies are outlined
procedure for receiving documents, in which officers
in the Minister of Finance Regulation Number 65/
are required to wear gloves and documents must be
PMK.05/2020 concerning the Procedures for the Granting
sprayed with disinfectant. Further, documents will also
of Interest Subsidies/Margin Subsidies for Credit/
be set aside for a minimum of twelve hours for further
Financing for Micro, Small and Medium Enterprises to
processing, except for documents that require immediate
Support the Implementation of the National Economic
or urgent handling.
Recovery Program (MoF Reg. 65/2020).
Third, guidelines for handling employees, taxpayers, and
Under this regulation, interest subsidies are defined as
guests that will enter the office building. In this regard,
the share of the interest borne by the government. The
the access of employees, taxpayers, and guests in each
amount is set to be the difference between the interest
DGT work unit is limited to one door only. Next, the
rate received by the creditor or financing institutions and
officer will ensure that anyone who enters wears a mask
the interest rate charged to the debtor.
and his/her temperature is below 38% C. The reception
of guests will only be conducted in a specific room and Margin subsidies, on the other hand, refer to the share of
not in the workspace. the margin borne by the government. The margin subsidy
amounts to the difference between the margin received
Fourth, guidelines on the provision of facilities and
by the creditor or financing institutions and the margin
infrastructure. In this respect, the Director General
charged to the debtor in the shariah financing scheme.
of Taxes urges each internal unit to provide facilities
and infrastructure in the form of washbasins or hand The granting of interest and margin subsidies is intended
sanitizers, face shields for employees serving taxpayers to protect, maintain, and improve the debtor’s economic
and guests, and transparent screens in places used for performance in doing business. These fiscal incentives
direct interaction. Furthermore, there are provisions are also part of the efforts to support the national
on the arrangement of seating, waiting areas, and lifts, economic recovery (Pemulihan Ekonomi Nasional/PEN)
or other means to facilitate the application of physical program. The granting of interest subsidies and margin
distancing. subsidies will be carried out for a maximum period of six
months and will be implemented as of 1 May 2020.
Fifth, guidelines on virtual communication and data
security. Sixth, guidelines for handling emergencies. In The budget for interest subsidies and margin subsidies
light of the sixth section, each DGT work unit is asked will be sourced from the State Budget based on the
to trace other employees who have been in contact with allocations stipulated in the legislation on the posture
Covid-19 positive employees or non-employees. The and details of the State Budget. The interest subsidies and
tracing is carried out if there are parties confirmed to be margin subsidies will be given to micro, small business,
positive cases of Covid-19 and have been tasked with the and medium business debtors with a credit ceiling or
work from office (WFO) scheme in the DGT work unit. financing ceiling of a maximum of Rp10 billion.
Further, the guidelines state that the DGT will coordinate
The Rp10 billion threshold is the accumulation of all
with local public health offices for treatment measures
credit agreements and financing agreements of the
followed by disinfectant spraying in the workspace.