Page 8 - Newsletter (Reduction of Income Tax Rates for Publicly Listed Companies and Establishment of VAT Withholder Criteria for E-Commerce Businesses)

DDTC Newsletter Vol.04 | No.01 I July 2020 Page 8 of 13

Reduction of Income Tax Rates for Publicly Listed Companies and
Establishment of VAT Withholder Criteria for E-Commerce Businesses

Technical Guidelines on the Ex re-submit a request for an NPWP card and certificate
officio Granting of Tax Identification of registration (surat keterangan terdaftar/SKT).
Numbers to Support the PEN Program The application is submitted to the KPP or KP2KP
whose working area covers said taxpayer’s place of
residence or place of domicile. Specifically for debtors
The Director General of Taxes has issued policies
as individual taxpayers, taxpayers may submit the
on technical guidelines for the ex officio granting of
request to reactivate the EFIN activation and/or re-
taxpayer identification numbers (NPWP) to support
apply for NPWP cards and SKT to all KPP or KP2KP.
the implementation of the National Economic
Recovery program. The policies are regulated in Based on the debtor’s request or ex officio, taxpayer
the Director General of Taxes Regulation No. PER- data may be changed, the taxpayer’s place of
13/PJ/2020 concerning Technical Guidelines on registration may be relocated, non-effective taxpayers
the Ex Officio Granting of Taxpayer Identification may be reactivated, and/or the NPWP can be revoked.
Numbers in Connection with the Granting of Interest In the event that a debtor meets the criteria for
Subsidies/Margin Subsidies for Credit/Financing of interest/margin subsidies and does not obtain an
Micro, Small, and Medium Enterprises to Support the NPWP issued ex officio, such a debtor may apply as a
Implementation of the National Economic Recovery registered taxpayer.
Program (PER-13/2020). Taking effect on 26 June
To validate the correctness of the debtor’s NPWP
2020, this regulation has been issued to implement the
data, the creditor/financing institution can confirm
provisions of Article 8 paragraph (6) of the Minister of
the debtor’s NPWP data through certain channels
Finance Regulation No. 65/PMK.05/2020.
stipulated by the Director General of Taxes and/or
Interest subsidies/margin subsidies are given to through tax application service providers. Request
micro, small business, and medium business debtors, for confirmation of debtor’s NPWP data is submitted
with a maximum credit/financing ceiling of IDR10 in writing by the creditor/financing institution to the
billion. Four criteria must be met by debtors to obtain Director General of Taxes.
interest subsidies/margin subsidies.
The abovementioned four criteria include: having Implementation of Tax Transaction
outstanding credit debit/financing until 29 February
2020; not included in the national blacklist; included Recording Application
in the current performing loan category (collectibility
The Director General of Taxes has published a
1 or 2) as of 29 February 2020; and having an NPWP
or has registered to obtain an NPWP. scheme for the implementation of a tax transaction
recording application. This policy is outlined in
NPWP for debtors can be granted ex officio by the the Director General of Taxes Circular No. SE-38/
Director General of Taxes. The ex officio granting PJ/2020 concerning the Implementation of the
of NPWP is based on the results of administrative Taxpayer Accounting Module Revenue Accounting
research. The administrative research is conducted on System Application in the Context of Recording Tax
debtor data obtained by the DGT from the Directorate Transactions (SE-38/2020). This regulation will come
General of Treasury and other data held by DGT. into force on 1 July 2020.

As per the research results, the Director General of The taxpayer accounting module revenue accounting
Taxes will issue a Central NPWP ex officio. In the event system (TPA Module RAS) is an application used to
that the place of business of a debtor granted with the record double-entry accounting for tax transactions
Central NPWP is within the working area of a different relating to tax revenue, tax receivables, and debt of tax
tax office (kantor pelayanan pajak/KPP) from his revenue overpayment. This application is employed
place residence or place of domicile, such a debtor is by the DGT due to the need to present accurate,
required to register for a Branch NPWP at the KPP or valid, sustainable, and integrated information on tax
tax services, dissemination, and consultation service transactions.
office (kantor pelayanan, penyuluhan, dan konsultasi
Tax transactions recorded by the TPA Module RAS
perpajakan/KP2KP) whose working area covers his
include tax revenue-related transactions consisting
place of business.
of tax revenues from the budget realization report
If the NPWP has been issued, the debtor as an individual (laporan realisasi anggaran/LRA), tax revenues from
or corporate taxpayer may apply for the activation of
operational reports (laporan operasional/LO), tax
electronic filling identification number (EFIN) and/or