e-Faktur 3.0 Application – The national implementation of e-faktur 3.0 application will be started next month which believed can narrow the violation gap in relation to the VAT. One of the most violations we found on public and acted upon the Directorate General of Tax is the issuance of a fake tax invoice. This fake tax invoice is issued not based on the actual transaction so it caused a loss for state finance.
The new e-faktur 3.0 can detect early if there is a potential tax violation related to the VAT administration. Electronic supervision will be the best authority to improve taxpayers obedience. If there is no issue, the Directorate General of Tax will implement the e-faktur 3.0 application on October 1st, 2020 nationally, the implementation will be taken earlier than the schedule which was on November 1st, 2020. This e-faktur 3.0 will replace the e-faktur 2.2 which considered as outdated.
Hopefully, there will not be a miss-input that disserve the VAT registered and VAT registered can fill the periodic VAT return correctly. Previously the e-faktur 2.2, the VAT registered must input the import declaration and manual e-faktur or through import scheme and scan it to the e-faktur 2.2. Based on that, mistakes often occur such as in filling the State Treasury Account (NTPN) number. This number is issued by the State Revenue Module and consists of alphanumeric 16 digits.
Now with e-faktur 3.0, the Directorate General of Tax will provide a prepopulated import declaration and input VAT through web-based e-faktur. It means that VAT registered doesn’t need to input the import declaration and input VAT manually because the Directorate General of Tax and Directorate General of Customs and Excise system are already integrated.
There are at least 4 new features in this new e-faktur 3.0 application such as prepopulated input VAT, prepopulated import declaration, and facilities stamp code synchronization. The prepopulated will be provided by the system itself. E-faktur 3.0 will definitely help VAT registered to fill the period VAT return especially form 1111 B1 for import declaration and form 1111 B2 for input VAT. Besides that, the application will also connect the faktur preparation and tax return report.
The import declaration and input VAT validation in February 2019 have continued to the first trial phase in February 2020 before the e-faktur 3.0 is issued nationally which are the prepopulated input VAT from import declaration, prepopulated input VAT from tax invoice, and prepopulated period VAT return.
Import declaration validation is important because an import declaration is also considered as a tax invoice. First, the import declaration with the owner information details (name, address, and tax ID) attaching the tax payment slip, customs deposit letter, duty, and tax or proof of tax collection by the Directorate General of Customs and Excise which stated the owner details. Second, import declaration which stated the owner details (name, address, and tax ID) attaching tax payment slip and Determination of Tariff and Customs Value, customs determination letter, or a letter of re-stipulation of customs tariff/value with owner details if there is a determination of import VAT deficiency from Directorate General of Tax.
We hope that the implementation of e-faktur 3.0 on October 1st, 2020 will fully exterminate the tax invoice issue, either the fake tax invoice or tax invoice manipulation that caused the loss for state finance. Therefore, the issuance of this e-faktur 3.0 will not only simplify the administration for taxpayers but also as a proof of a stronger data synergy between agencies (Directorate General of Tax and Directorate General of Customs and Excise), as well as the effort to wipe out the corruption.
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