Page 4 - Newsletter (VAT Borne by the Government Incentive for Mass Media and the National Implementation of E-Faktur 3.0)

DDTC Newsletter Vol.04 | No.05 I September 2020 Page 4 of 6

VAT Borne by the Government Incentive for Mass Media and
the National Implementation of E-Faktur 3.0

Postponement of Trial Proceedings at
After the expiration of this period, corporate taxpayers
must fulfill their tax obligations as per the general the Tax Court
provisions of the Income Tax Law for the following
tax year. This is in accordance with the provisions in
Trial proceedings at the tax court are suspended
Article 5 paragraph (1) of Gov. Reg. 23/2018 which for the following week. This policy is outlined in the
stipulates that the deadline for the imposition of Chairperson of the Tax Court Circular No. SE-015/
final Income Tax based on Gov. Reg. 23/2018 shall be PP/2020 concerning the Postponement of Trial
valid for a maximum of three tax years for corporate Proceedings Due to Large-Scale Social Restrictions
taxpayers in the form of PT and four tax years for (Pembatasan Sosial Berskala Besar/PSBB) in the DKI
corporate taxpayers in the form of cooperatives, Jakarta Province (SE-015/2020).
limited partnerships (CV), or firms.
This policy has been implemented due to the re-
imposition of temporary restrictions on working
Implementation of e-Faktur 3.0 activities in workplaces/offices to address Corona
Virus Disease (Covid-19). This circular is intended to
provide information and legal certainty regarding the
To improve the ease of services to Taxable Persons
implementation of trial proceedings at the Tax Court
for VAT Purposes (Pengusaha Kena Pajak/PKP),
and to protect judges, registrars, employees, and all
the Directorate General of Taxes (DGT) will release
users of Tax Court services from Covid-19.
e-Faktur version 3.0 application on the national scale.
The national implementation of the e-Faktur version Trial proceedings at the Tax Court, including
3.0 application is to be carried out on 1 October 2020. electronic trials, which were originally scheduled
from 14 September 2020 to 18 September 2020, are
The implementation period is outlined in
postponed and subject to rescheduling with further
Announcement No. PENG-11/PJ.09/2020 concerning
notification. The panel of judges or a single judge,
the National Implementation of E-Faktur Desktop
according to the mandate in the circular, instructs
Version 3.0 Application. Through this announcement,
the alternate registrar to notify concerned parties
the Director of Tax Dissemination, Service, and Public
about the postponement of trial proceedings through
Relations, Hestu Yoga Saksama, emphasizes five things
electronic media or other media as well as record it in
to be considered by PKP.
the trial minutes.
i. The implementation of e-Faktur version 3.0
will be enacted on 1 October 2020. All Taxable Trial proceedings at the Tax Court, including electronic
Persons for VAT Purposes can download the trials, will resume starting 21 September 2020.
latest application at https://efaktur.pajak. Despite the postponement of the trials, administrative
go.id. and face-to-face services remain available. Stipulated
on 11 September 2020, the circular has come into
ii. To prevent corrupt databases, application
force thereafter.
users need to back up the database (db folder
currently in use). Next, in line with the postponement of trial
proceedings at the Tax Court, the Chairperson of the
iii. For the application to run smoothly, users
Tax Court has also issued guidelines for the adjustment
need to copy the database (db folder) in the
of trial proceedings. Guidelines as the follow-up to SE-
old application which is subsequently moved
015/2020 are regulated under the Chairperson of the
in the latest e-Faktur application folder.
Tax Court Circular No. SE-016/PP/2020 concerning
iv. This version 3.0 application contains various Guidelines for the Adjustment of Trial Proceedings as a
new features, including prepopulated input Follow-up to the Chairperson of the Tax Court Circular
taxes in the form of import declarations, No. SE-015/PP/2020 (SE-016/2020). This regulation
prepopulated input taxes in the form of is intended as the guideline for the deadline of the
e-invoices, prepopulated VAT refunds, preparation and implementation of trial proceedings.
synchronization of stamp codes on e-Faktur
application, and prepopulated Periodic VAT Two provisions are stipulated under this circular. First,
Returns. the trial preparation period does not take into account
the period from 14 to 20 September 2020 (7 days) in
v. For further information, please contact Kring
the calculation of the period under the provisions of
Pajak at 1500 200 or www.pajak.go.id.
Article 48 of Law No. 14 of 2002 concerning the Tax
Court. Second, the trial proceeding period does not