Director General for Taxation Allows Taxpayers to Submit only Declaration Letter at the End of 1st Period
Date 27 September 2016
In a bid to provide services and facilities for taxpayers to submit Tax Amnesty Declaration Letter in the last week of the first period, Director General for Taxation Ken Dwijugiasteadi on Monday (26/9) signed a Director General for Taxation Regulation Number PER-13/PJ/2016 on Procedures to Accept Tax Amnesty Declaration Letter in the Last Week of First Submission Period.
The Regulation states that the period of submission of Tax Amnesty Declaration Letter ends on 30 September 2016.
Therefore, Ken asserted that the taxpayers: a. may submit the declaration letter along with its appendix completely and appropriately; b. may submit incomplete declaration letter along with its appendix, but the declaration letter remains acceptable by carrying out admission procedures as stipulated in the Director General for Taxation Regulation.
The declaration letter must be attached with: 1. Proof of payment of the Penalty in a form of tax payment letter or proof of receipt of the state revenue; 2. Proof of payment of unpaid tax, for taxpayers who have tax arrears; 3. Proof of payment of unpaid tax, underpaid tax, or tax that should not be returned; 4. List of Detailed Additional Assets; and 5. List of Additional Debt.
Director General for Taxation issues the receipt of Declaration Letter when the results of completeness examination of declaration letter complies with the requirements, Article 5 of the Regulation says.
Then, the Heads of Directorate General for Taxations regional offices will issue a Statement Letter in 10 (ten) working days at the latest after the receipt is received.
Relating the issuance of Statement Letter to the Declaration Letter, the Regulation states that Director General for Taxation must request for the completed documents and/or explanation from the taxpayers not later than 31 October 2016.
The request for the completed documents and/or explanation from the taxpayers as intended must be complied by the taxpayers no later than 31 December 2016, Article 6 paragraph (3) of the Director General for Taxation Regulation says.
In the event that taxpayers do not comply with some or entire request, the Director General for Taxation will return the Declaration Letter along with its appendix and give Legal Cancellation Letter to the taxpayers.
According to the Regulation, the Taxpayers whose the Declaration Letter is cancelled may submit another declaration letter and the appendix on the next period.
This Director General for Taxation Regulation shall apply as of the date of its enactment Article 7 of the Director General for Taxation Regulation Number PER-13/PJ/2016 which is promulgated on 26 September 2016 says.