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Acceleration of Overpaid Tax Refunds Regulated

Tax and Non-Tax Charges
  • The Director-General of Tax ("Director-General")  has issued Regulation No. PER-5/PJ/2023 on the Acceleration of Overpaid Tax Refunds, which has been in force since 9 May 2023.
  • Individual taxpayers who have fulfilled certain requirements (i.e. taxpayers who do not own any businesses or are freelance operators; or who own businesses or are freelance operators of certain sizes and who have overpaid taxes of up to certain amounts) should be granted preliminary refunds for their tax settlements (pengembalian pendahuluan kelebihan pembayaran npajak) ("Preliminary Refunds").
  • Individual taxpayers who have submitted annual tax returns (surat pemberitahuan tahunan - "SPT") in relation to income tax (pajak penghasilan/PPh) in overpaid amounts of up to a maximum of Rp. 100 million may submit applications for overpaid tax refunds.
  • The Director-General will subsequently issue a Decree on Preliminary Refund within 15 business days of the complete submission of an SPT.
......

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  • The Director-General of Tax ("Director-General")  has issued Regulation No. PER-5/PJ/2023 on the Acceleration of Overpaid Tax Refunds, which has been in force since 9 May 2023.
  • Individual taxpayers who have fulfilled certain requirements (i.e. taxpayers who do not own any businesses or are freelance operators; or who own businesses or are freelance operators of certain sizes and who have overpaid taxes of up to certain amounts) should be granted preliminary refunds for their tax settlements (pengembalian pendahuluan kelebihan pembayaran npajak) ("Preliminary Refunds").
  • Individual taxpayers who have submitted annual tax returns (surat pemberitahuan tahunan - "SPT") in relation to income tax (pajak penghasilan/PPh) in overpaid amounts of up to a maximum of Rp. 100 million may submit applications for overpaid tax refunds.
  • The Director-General will subsequently issue a Decree on Preliminary Refund within 15 business days of the complete submission of an SPT.
......

Subscribe to read more legal analysis.

Hukumonline Pro Intelligence

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professionalprofessionalProfessional Solutions
professionalprofessionalUniversity Solutions
Pro
Rp 5.000.000 /bulan
Jadwalkan Demo
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Pro AI
Terfavorit
Rp 8.200.000 /bulan
Jadwalkan Demo
Lihat Detail
Pro Compliance
New
Rp 12.500.000 /bulan
Jadwalkan Demo
Lihat Detail
*Syarat dan ketentuan berlaku
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