- In order to improve the overall supervision of taxpayers, the Director-General of Tax ("Director-General") recently issued Circular No. SE-05/PJ/2022 on the Supervision of Taxpayer Compliance ("Circular"), which consolidates and updates various provisions on the supervision of taxpayer compliance that were previously introduced under several official Circulars of the Director-General. Furthermore, the Circular also introduces the so-called “end-to-end” approach for the supervision of taxpayer compliance.
- The Directorate-General of Tax ("DJP") will be responsible for the supervision of taxpayers and related tax objects and for ensuring their compliance with requirements relating to income tax, value-added tax, luxury goods sales tax, land and building tax, stamp-duty tax and other direct/indirect forms of taxation administered by the DJP.
- Supervision can be undertaken through the application of two specific methods, namely: 1) Periodic Payment Monitoring (PPM), which is conducted through formal compliance research that is due during the current fiscal year and material compliance research during the current fiscal year, as well as direct visits to taxpayers; and 2) Material Compliance Supervision (PKM), which is conducted through formal compliance research that is due before the current fiscal year and material compliance research, including through the analysis of tax data for the previous fiscal year, as well as direct visits to taxpayers.
- The Circular has been in force since 10 February 2022.
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