Procedures for the Submission of Electronic Notification Letters

The basic premise of Director General of Tax Regulation No. 6/PJ/2009 is to facilitate the administration of tax reporting and to provide a framework that allows for quicker reporting to take place. Therefore, the Directorate General of Tax has opted for an e-Filing system with regards to notification letters (e-SPT).

Article 2 states that taxpayers are required to submit the notification letter in an electronic form. Any failure to do so will result in the prevailing sanctions being applied. For already registered taxpayers the e-SPT obligation starts on 1 July 2009.

The submission of the e-SPT is to be done in accordance with the procedures set out in the attachment to this Regulation. Where an e-SPT has been submitted and it is found to be incorrect or incomplete, then any corrections that are made must also be submitted in the same manner, electronically.

Where the notification letter has been submitted in hard copy and corrections need to be made, then these corrections can be either in hardcopy or electronic form.

The Regulation has been in force since 20 January 2009.