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Kamis, Mei 11, 2023

Directorate-General of Tax Simplifies Tax Restitution Process

Tax and Non-Tax Charges

The Directorate-General of Tax ("Directorate-General") recently issued Regulation No. PER-5/PJ/2023 on the Accelerated Refunding of Tax Overpayments (“Regulation 5/2023”), which in essence simplifies and shortens the restitution process from 12 months to just 15 working days.
It should be noted that this simplification of the restitution process specifically applies to personal taxpayers who request restitution in accordance with Articles 17B and 17D of the Law on General Taxation Provisions and Procedures ("Taxation Procedure Law") up to maximum amounts of Rp. 100 million.
The Director of Public Relationships at the Directorate-General, Dwi Astuti, has stated that the faster restitution process offered under Regulation 5/2023 should be able to improve the cashflows of taxpayers. Furthermore, the new restitution process will involve far fewer interventions and face-to-face meetings in an effort to ensure accountability and avoid any abuses of authority.
Moreover, Regulation 5/2023 also reduces the administrative sanctions that are available to be imposed upon taxpayers who receive preliminary tax returns but who are subsequently found to have underpaid their taxes. Said violations will now be subject to the imposition of sanctions in accordance with Article 13 (2) of the Taxation Procedure Law.

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The Directorate-General of Tax ("Directorate-General") recently issued Regulation No. PER-5/PJ/2023 on the Accelerated Refunding of Tax Overpayments (“Regulation 5/2023”), which in essence simplifies and shortens the restitution process from 12 months to just 15 working days.
It should be noted that this simplification of the restitution process specifically applies to personal taxpayers who request restitution in accordance with Articles 17B and 17D of the Law on General Taxation Provisions and Procedures ("Taxation Procedure Law") up to maximum amounts of Rp. 100 million.
The Director of Public Relationships at the Directorate-General, Dwi Astuti, has stated that the faster restitution process offered under Regulation 5/2023 should be able to improve the cashflows of taxpayers. Furthermore, the new restitution process will involve far fewer interventions and face-to-face meetings in an effort to ensure accountability and avoid any abuses of authority.
Moreover, Regulation 5/2023 also reduces the administrative sanctions that are available to be imposed upon taxpayers who receive preliminary tax returns but who are subsequently found to have underpaid their taxes. Said violations will now be subject to the imposition of sanctions in accordance with Article 13 (2) of the Taxation Procedure Law.

......

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Precedent Hukumonline
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PROFESSIONAL

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per bulan

Semua Fitur Paket Standard
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Premium Stories
Monthly Law Review (MLR)
Indonesian Law Digest (ILD)

STANDARD

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Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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