July 1 2020, DGT Starts Conducting Annual Tax Return (SPT) Research – The opportunity to submit the completeness of the annual tax return document (SPT) for the 2019 tax year ends on Tuesday (6/30/2020). Starting Wednesday (1/7/2020), the Directorate General of Taxes (DGT) will begin to conduct the annual SPT research.

This applies to taxpayers who have previously used the relaxation of the submission of 2019 annual tax return documents.

KPP through its account representative has been assigned to remind taxpayers who use the relaxation to convey the completeness of the annual tax return. The relaxation of the annual tax return for the 2019 tax year was utilized by around 8,000 taxpayers, both individual and corporate taxpayers.

Annual Tax Return SPT

Taxpayers who do not submit complete documents until 30 June 2020, the annual tax return for the 2019 tax year is deemed not submitted. There are administrative sanctions in the form of fines mandated in Article 7 paragraph (1) of the General Provisions Act and Tax Procedures (UU KUP).

In addition to the submission of the SPT documents, there was also a discussion on the issuance of derivative regulations from PMK 48/2020 which contained certain criteria for collecting value added tax (VAT) on the use of digital products from abroad through trade through electronic systems (PMSE).

Supervision by AR

Oversight is actively carried out by the DGT for compulsory use of the relaxation of the submission of the annual tax return documents for the 2019 tax year.

Each account representative (AR) becomes the front guard to conduct surveillance. AR will be a form of guidance and supervision of the taxpayers.

Annual Tax Return (SPT) Research

After the deadline for the submission of documents is complete, starting on July 1, 2020, the Directorate General of Taxes (DGT) will conduct an annual tax return tax assessment for the 2019 tax year. This provision has been regulated in the Director General of Tax No.06 / PJ / 2019.

“With respect to the annual income tax returns for 2019 tax year received …, the Directorate General of Taxes has conducted the annual tax income tax returns for the 2019 tax year since July 1, 2020,” read the Article 8 paragraph (2) of the regulation.

Imposition of Sanctions

Based on the Director General of Taxes Regulation No. 06 / PJ / 2019, if the SPT research concludes that the completeness of the documents submitted by the taxpayer is in accordance with the provisions of the taxpayer not subject to administrative sanctions in the form of fines in accordance with Article 7 paragraph (1) of the KUP Law.

Even though the completeness is in accordance with the provisions, the taxpayer still has the potential to be subjected to administrative sanctions in the form of interest in Article 9 paragraph (2b) of the KUP Law. Sanctions are imposed if there is a lack of payment of Income Tax payable in the annual Income Tax Return form.

Transaction Value and Traffic

In accordance with the provisions in Regulation of the Director General of Tax No.PER-12 / PJ / 2020, PMSE business operators who have met certain criteria can be appointed as PMSE VAT collectors. The limitations of certain criteria include two aspects.

First, the value of transactions with buyers in Indonesia exceeds Rp. 600 million in a year or Rp. 50 million in a month. Second, the amount of traffic or access in Indonesia exceeds 12,000 in a year or 1,000 in a month. These criteria can be used one or both.

Extension of Incentive Period

Finance Minister Sri Mulyani Indrawati said that the provision of tax incentives for business actors would be extended to December 2020, from the original plan to end in September 2020. The extension of the tax incentives was delivered by Sri Mulyani in a joint working meeting with the House’s Commission XI.

In the Presidential Regulation 72/2020 accommodating new things, namely the expansion and extension of tax incentives for the business world which in the Presidential Regulation 54/2020 is given until September, will be extended until December.

Imposition of Public Corporation Income Tax

The imposition of a tariff of 3% lower than the generally accepted corporate income tax (PPh) has no impact on publicly listed companies (issuers) that have so far been subjected to final taxation. This is true for property companies.

As is known, the government has issued Government Regulation (PP) No. 30 of 2020 which regulates the reduction of income tax rates for domestic corporate taxpayers in the form of a public company.

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