- The Director-General of Tax ("Director-General") has issued Regulation No. PER-23/PJ/2021 of 2021 on Tax Object Notification Letters (Surat Pemberitahuan Objek Pajak – "SPOP") for Land-and-Building Tax Objects. Taxpayers are required to submit electronic reports that address any tax objects that have been registered. Electronic SPOP can be accessed by taxpayers through the following platforms: 1) The website of the Directorate-General of Taxes; or 2) Other platforms, as set by the Director-General.
- Taxpayers must fill out their electronic SPOP with accurate, clear and complete information and must also sign said SPOP with electronic signatures. Electronic SPOP should contain the following information: 1) Data required to be set out in electronic SPOP; and 2) Supporting documents for the completion of electronic SPOP that must be enclosed in accordance with Regulation of the Minister of Finance No. 48/PMK.03/2021 of 2021 on the Procedure for the Registration, Reporting and Recording of Land-and-Building Tax Objects.
- Upon the submission of an electronic SPOP, the Director-General will conduct a formal examination of the submitted documents. If the requirements are deemed to have been fulfilled, then electronic receipts will be issued to the relevant taxpayers.
- Decree 23/2021 has been in force since 1 January 2022.
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