Page 9 - 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 9 of 13

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

receivable-related transactions, and transactions The Tax Court decree has been issued as two Tax Court
related to debt of tax revenue overpayment stored in staff members, i.e. a non-state civil apparatus employee
the tax administration system. and a janitor are declared Covid-19 positive. The
circular states that the two employees are suspected
The recording process on the TPA Module RAS
of being exposed in their residences based on swab
application is performed automatically and on a daily
test results on 23 June 2020 and tested Covid-19
basis as per the time of recognition, measurement
positive on 27 June 2020. The Tax Court is committed
and recording of source documents in accordance
to following up on the provisions on thorough
with accounting requirements, standard account
handling of Covid-19. As such, within the Tax Court,
charts, source documents, and other references. The
trial proceedings are postponed and administrative
TPA Module RAS Application records the double-
services are suspended.
entry accounting for tax transactions relating to Tax
Revenues, Tax Receivables, and Debt of Tax Revenue In addition to conveying information on postponement
Overpayment as of 1 January 2020. of trial proceedings and suspension of administrative
services, this circular aims to protect Tax Court
The TPA Module RAS application can be utilized to
judges, registrars, employees, and all service users
prepare financial reports, supervise taxpayers, and
from exposure to Covid-19. For this reason, the panel
for other activities in the implementation of the DGT’s
of judges or a single judge instructs the alternate
duties and functions. To ensure the availability and
registrar to notify the postponement to parties
accuracy of the data used by RAS, the entire process
concerned and record it in the minutes of the hearing.
of issuing legal products and tax documents that serve
The postponement is notified through electronic
as the source documents for recording RAS must be
media and other media.
carried out through the tax administration system.
All direct services through the helpdesk, including
The TPA Module RAS application can be accessed
submission of appeals, case reviews, information
through the intranet network on the webpage https://
services, submission of letters, as well as the sending of
ras-sidjp/ using the user and password of the Employee
copies of Tax Court decisions and copies of case review
Financial Information and Assets Information System
(Sistem Informasi Keuangan, Kepegawaian, dan decisions are suspended until 5 July. Nevertheless, the
Tax Court continues to provide information services via
Aktiva/SIKKA). In addition, to optimize the use of
email at [email protected], contact service
the TPA Module RAS application, the helpdesk can be
at www.setpp.kemenkeu.go.id, or via WhatsApp at
contacted via [email protected].
081211007510.
Meanwhile, the internal control system (sistem
pengendalian internal/SPI) for administering During the suspension, the Tax Court will coordinate
with related units in performing contact tracing, data
tax receivables is implemented as per applicable
collection, sterilization, rapid tests for parties that
regulations. Moreover, other mechanisms such
based on the contact tracing, have had a history of
as determining the balance of tax revenues, tax
contact with both positive patients.
receivables, and debt of tax revenue overpayment in
the context of preparing financial statements that are Further, in light of the postponement of trial
in force before the implementation of the RAS may still proceedings and the suspension of administrative
apply as per the DGT’s needs. services, the Tax Court has issued guidelines for all
parties concerning the deadline for the submission of
appeals and lawsuits, preparation and implementation
Postponement of Trial Proceedings of trial proceedings, and administrative services. The
and Suspension of Administrative policy is outlined in Circular No. SE-014/PP/2020
Services in the Tax Court concerning Guidelines on the Adjustments to Trial
Proceedings and Administrative Services As a Follow-
up to the Head of Tax Court Circular No. SE-013/
The Tax Court has issued a policy related to the
PP/2020 (SE-014/2020).
postponement of trial proceedings and the suspension
of administrative services within the Tax Tax Court Under the provisions in the regulation, if the deadline
from 29 June 2020 to 5 July 2020. This policy is outlined for the direct filing of an appeal originally fell between
in Circular No. SE-013/PP/2020 concerning the 29 June 2020 and 5 July 2020, the deadline is extended
Postponement of Trial Proceedings and Suspensions for 7 days. If the deadline for the direct filing of a
Administrative Services within the Tax Court from 29 claim was originally between 29 June 2020 and 5 July
June 2020 to 5 July 2020 (SE-013/2020). 2020, the deadline is also suspended for 7 days. As