Page 4 - Newsletter (Latest Income Tax Facilities to Address Covid-19 and Guidelines for the DGT’s Tasks in the New Normal)

DDTC Newsletter Vol.03 | No.13 I June 2020 Page 4 of 6

Latest Income Tax Facilities to Address Covid-19 and
Guidelines for the DGT's Tasks in the New Normal

SE-33/PJ/2020 concerning the General Guidelines for First, physical documents are sent by post and/or
the Implementation of Tasks in the New Normal within shipping/courier service with proof of postage signed
the Directorate General of Taxes (SE-33/PJ/2020). by the taxpayer/taxpayer’s power of attorney/other
parties. Scans of the documents are subsequently
The electronic channels include DGT webpage,
resent via email or messaging applications. Further,
e-mail, and other electronic channels, such as video
physical documents that have been signed by the
conferences, facsimile, and messaging applications.
taxpayer/taxpayer’s power of attorney/other parties
There are, however, six conditions to be met if the task
are sent by post and/or shipping company/courier
is carried out using electronic channels.
service with proof of postage.
First, DGT officials must request written statements
Second, softcopies of these documents are sent by
from taxpayers/taxpayers’ power of attorney/other
e-mail or messaging applications to be printed and
parties that the parties concerned agree or are able to
signed by taxpayers/taxpayers’ power of attorney/
use electronic channels. The written statement is to be
other parties. Next, signed documents are scanned
prepared using the sample form in Appendix G of SE-
and sent back via email or messaging applications.
34/2020.
Physical documents that have been signed by the
Second, DGT officials must take into account the ethics taxpayer/taxpayer’s power of attorney/other parties
and security of data and information as stipulated are sent by post and/or shipping company/courier
in SE-33/2020. Third, DGT officials must assist service with proof of postage.
taxpayers/taxpayers’ power of attorneys/other
Promulgated on 12 June 2020, SE-34/2020 came into
parties appropriately and fairly in connection with
force on 15 June 2020. The regulation also attaches
technical matters in the use of electronic channels.
more detailed technical guidelines and sample of
Fourth, DGT officials must ensure the identity of forms used in the implementation of DGT’s tasks in
taxpayers/taxpayers’ power of attorney/other parties the new normal.
in the form of e-mail addresses, telephone numbers,
and video conference accounts in accordance with
the submitted agreement or written statement. In Taxable Persons for VAT Purposes at
addition, DGT officials must ensure that the e-mail Small Tax Offices are to Prepare Article
and telephone numbers used by the taxpayers are
registered in the DGT information system. 23/26 Income Tax Withholding Slips
Fifth, the Tax Office where the taxpayer is registered The Director General of Taxes has stipulated that
updates the data ex officio based on the taxpayer’s Taxable Persons for VAT Purposes (Pengusaha Kena
written statement. Sixth, administering and
Pajak/PKP) registered at Small Tax Offices throughout
documenting the implementation of certain activities
Indonesia are to withhold Article 23 and/or Article 26
in administrative orderly manner. This is integral to
Income Tax.
the task completion.
These provisions are outlined in the Director General
Certain activities involving law enforcement officers/
of Taxes Decree No. KEP-269/PJ/2020 concerning the
agencies/institutions are coordinated with the
Stipulation of Article 23 and/or Article 26 Income Tax
parties according to their tasks and functions. Other
Withholders Obliged to Prepare Withholding Slips and
adjustments relate to ways of signing minutes and/or
Submit Periodic Article 23 and/or Article 26 Income
other documents by the taxpayers/taxpayers’ power
Tax Returns as per the Director General of Taxes
of attorney/other parties.
Regulation No. PER-04/PJ/2017 (KEP-269/2020)
This regulation stipulates the signing of minutes and/
or other documents related to the implementation The stipulation of PKP as withholders of Article 23
of supervision, extensification, audits, preliminary and/or Article 26 Income Tax requires that PKP
investigation, investigation, digital forensics, prepare withholding slips and submit Periodic Article
collections, assessment, objection, and non-objection 23 and/or Article 26 Income Tax Returns as per
that are carried out directly/face to face as per the provisions under the Director General of Taxes
legislative provisions. Regulation No. PER-04/PJ/2017 concerning the Form,
Content, Procedures for the Completion and Filing
However, if direct/face-to-face signing cannot be
of Periodic Article 23 and/or Article 26 Income Tax
carried out due to constraints of taxpayers/taxpayers’
Returns and the Format of Article 23 and/or Article 26
power of attorney/other parties, document signing
Income Tax Withholding Slips (PER-04/2017)
may be conducted in two ways.