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Kamis, Januari 4, 2024

Approvals for Certain Business Location Stipulations Based on PPh for in-Kind Benefits/Incentive Incomes Now Applicable until 30 April 2024

Tax and Non-Tax Charges

While Decree of the President No. 17 of 2023 ("Decree 17/2023") officially ended the Corona Virus Disease 2019 ("COVID-19") pandemic status on 21 June 2023, the Director-General of Tax at the Ministry of Finance ("Director-General") has decided to introduce a new mechanism for the submission of objections and extension of business location stipulations for certain regions ("Business Location Stipulations") after the end of the COVID-19 pandemic through the issuance of Regulation No. PER-7/PJ/2023 ("Regulation 7/2023"), which has been in force since 8 December 2023.
At its core, objections that are deemed eligible to be filed are those that relate to force-majeure events that taxpayers experience and must fulfill the following criteria: 1) An objection must have been filed against a tax assessment letter (Surat Ketetapan Pajak – "SKP") issued between 22 March 2023 and 21 June 2023; 2) The objection must have been filed within three months of the SKP outlined in point (1) being sent to the relevant taxpayer; and 3) An objection must have been received by the Directorate-General of Tax ("Directorate-General") prior to the enforcement of Regulation 7/2023.
Meanwhile, Regulation 7/2023 states that approvals for Business Location Stipulations ("Approvals") that have been issued in relation to income taxes (Pajak Penghasilan/PPh) on incomes that derive from work- or service-related reimbursement costs or rewards in the forms of in-kind benefits (natura) and/or incentives with the following expiration dates will now remain valid until 30 April 2024: 1) 20 June 2023; or 2) From 21 June 2023 until 30 April 2024.
It should also be noted that the abovementioned extended validity period could also be re-extended through the submission of re-extension applications for Approvals to the Heads of Regional Directorate-General Offices by no later than 31 December 2023. In this regard, if ultimately issued, said Approvals will ultimately be enforced by the May 2024 tax period.

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While Decree of the President No. 17 of 2023 ("Decree 17/2023") officially ended the Corona Virus Disease 2019 ("COVID-19") pandemic status on 21 June 2023, the Director-General of Tax at the Ministry of Finance ("Director-General") has decided to introduce a new mechanism for the submission of objections and extension of business location stipulations for certain regions ("Business Location Stipulations") after the end of the COVID-19 pandemic through the issuance of Regulation No. PER-7/PJ/2023 ("Regulation 7/2023"), which has been in force since 8 December 2023.
At its core, objections that are deemed eligible to be filed are those that relate to force-majeure events that taxpayers experience and must fulfill the following criteria: 1) An objection must have been filed against a tax assessment letter (Surat Ketetapan Pajak – "SKP") issued between 22 March 2023 and 21 June 2023; 2) The objection must have been filed within three months of the SKP outlined in point (1) being sent to the relevant taxpayer; and 3) An objection must have been received by the Directorate-General of Tax ("Directorate-General") prior to the enforcement of Regulation 7/2023.
Meanwhile, Regulation 7/2023 states that approvals for Business Location Stipulations ("Approvals") that have been issued in relation to income taxes (Pajak Penghasilan/PPh) on incomes that derive from work- or service-related reimbursement costs or rewards in the forms of in-kind benefits (natura) and/or incentives with the following expiration dates will now remain valid until 30 April 2024: 1) 20 June 2023; or 2) From 21 June 2023 until 30 April 2024.
It should also be noted that the abovementioned extended validity period could also be re-extended through the submission of re-extension applications for Approvals to the Heads of Regional Directorate-General Offices by no later than 31 December 2023. In this regard, if ultimately issued, said Approvals will ultimately be enforced by the May 2024 tax period.

......

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Precedent Hukumonline
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PROFESSIONAL

Rp 4.500.000

per bulan

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

STANDARD

Rp 2.500.000

per bulan

Indonesian Legal Brief (ILB)
Daily Updates
Bantuan Layanan Pencarian Peraturan
Pusat Data Peraturan dan Putusan Pengadilan Non-Precedent

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