Regulation Of The Minister Of Finance No. 9/fmd. 03/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 9/PMK.03/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516cfef360b994313233353333.html

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Back NEWS of the REPUBLIC of INDONESIA No. 12, 2013 REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA number 9/FMD. 03/2013 ABOUT PROCEDURES for the FILING and RESOLUTION of the OBJECTION by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions concerning the procedures for the submission and resolution of objections have been regulated in the regulation of the Minister of finance Number 194/FMD. 03/2007 about the procedures for the submission and resolution of the objection;
b. that with the publication of the Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations taxation, necessary adjustments towards the provisions concerning procedures for the submission and resolution of objections as such on the letter a;
c. that based on considerations as referred to in letter a and letter b, as well as to implement the provisions of article 25 paragraph (5) and section 26A para (1) Act No. 6 in 1983 about the General provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009 as well as article 30 paragraph (5) the Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations Taxation need to set Rules, Finance Minister about The filing and resolution of the objection;
Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times last modified by law number 16 in 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
2. Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations Taxation (Gazette of the Republic of Indonesia Number 162 in 2011, an additional Sheet of the Republic of Indonesia Number 5268);
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING the PROCEDURES for the SUBMISSION and RESOLUTION of objections.
CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. General provisions of laws and ordinances of tax law hereinafter referred to as KUP is law number 6 Year 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009.
2. A letter of Objection letter is filed by the Taxpayer to Tax Director General regarding objections to a tax provision of letter or cuts or tax collection by third parties.
3. Correction of the Decree is a decree fixing typos, mistakes count, and/or application of certain provisions of the confusion in regulations contained in the letter of the tax statutes, Tax Bills, letters, letters, letters of correction of Decision Decision decision letter of objection, reduction of Administrative Sanctions, Administrative sanctions and abolition of the Decree, Decree the reduction of Tax Statutes, ordinances of Tax Cancellation Decree, Decree Refund Excess Tax Introduction , or Decree Granting Rewards.
4. Submission of the letter of Objection electronically hereinafter called eFiling is a way of delivery of mail Objecting conducted an on-line real time through the web site of the Directorate General of taxes (www.pajak.go.id) or Application service provider or Application Service Provider (ASP).
5. Electronic acceptance of Evidence is information that contains the name of the Principal, the number of Taxpayers, the date, the hour, the electronic Receipt Number (NTTE) that is indicated in the printout receipt in respect of e-Filing is done via the web site of the Directorate General of taxes, or information that contains the name of the Principal, the number of Taxpayers, the date, the hour, the electronic Receipt Number (NTTE) Transaction Number and the delivery of ASP (NTPA), as well as the name of the company Application service providers (ASP) , which appears on the print statement, in terms of e-Filing is done through Application service providers or Application Service Provider (ASP).
6. The notice to attend is the letter delivered to the Taxpayer in which the giving of an opportunity to Taxpayers to present in time to give or obtain information regarding results research objections from teams objected.
7. The procedure of mutual agreement (Mutual Agreement Procedure) are hereinafter referred to as the administrative procedure MAP is subject to the approval of the Double Tax Avoidance (P3B) to resolve problems arising in the application of P3B.
8. Mutual Agreement is agreed upon results in applying the P3B by an authorized officer of the Government of Indonesia and the Government of the partner country or jurisdiction with respect to P3B partners folder that have been implemented.
CHAPTER II SCOPE article 2 (1) the taxpayer can file objections to the Director General of taxes on an: a. letter of Tax Provision Less Pay;

b. letter of the statutes, Tax Extra Pay Less;

c. Mail Paid More Tax Statutes;

d. letter of Tax statutes, Nil; or e. the cuts or the poll by a third party based on the provisions of the regulations.
(2) are excluded from the provisions referred to in subsection (1), the top Tax Provision Less Pay under article 13A of the Act could not KUP objection.
(3) the taxpayer can only file an objection referred to in subsection (1) to the materials or the content of the letter of the tax provision, which includes the amount of damages based on the provisions of the regulations, the amount of tax, or against the enormity of the material or content of cuts or tax collection.
(4) in case there are reasons besides objections about the material or the contents of the Ordinances of tax or withholding tax, voting or reasons are not considered in the resolution of objections.
(5) an objection referred to in subsection (1) is filed by Taxpayers with delivering a letter of Objection.
(6) a letter of Objection referred to in subsection (5) is created by using the appropriate format examples as listed in Appendix I that is part an integral part of the regulation of the Minister.
CHAPTER III FILING OBJECTIONS to article 3 (1) the filing of an objection as referred to in article 2 paragraph (1) for the Tax Year 2007 and earlier, must meet the following requirements: a. submitted in writing in the language of Indonesia;
b. suggested the amount of taxes owed or the amount of tax deducted or withheld or the amount of damages according to the counting of the Taxpayer with the reasons which formed the basis of the calculation;
c. one (1) objection filed only for one (1) letter of tax statutes, for one (1) withholding tax, or to 1 (one) of the poll tax;
d. filed within three (3) months from the date of: 1) a letter of tax statutes is published; or 2) Eritreans or cutting taxes by a third party, unless the Taxpayer can show that that time period can not be fulfilled due to circumstances beyond the powers of the Taxpayer;

e. letter of Objection signed by the Taxpayer, and in terms of the letter of Objection signed by the Taxpayer, not the letter of Objection should be enclosed with a special power of Attorney referred to in Article 32 paragraph (3) of the Act of 18 BRUMAIRE; and f. the taxpayer did not apply as stipulated in article 36 of the Act KUP.
(2) in terms of the letter of Objection delivered by Taxpayers do not meet the requirements referred to in paragraph (1) letter a, letter b, letter c, letter e, or the taxpayer can make improvements over the Objection Letter and pass back before a period of 3 (three) months referred to in paragraph (1) letter d exceeded.
(3) the date of submission of the letter of Objection which has been fixed as mentioned in subsection (2) is the date of the letter of Objection received.
(4) filing of objection referred to in subsection (1): a. do not postpone the obligation to pay taxes as stated in the letter of the tax Provision Less Pay and Less Tax to pay Additional Provision as stipulated in article 2 paragraph (1) letter a and letter b; and b. not delay implementation of the tax collection.
Article 4 (1) the filing of an objection as referred to in article 2 paragraph (1) for Tax Year 2008 and thereafter, must meet the following requirements: a. submitted in writing in the language of Indonesia;
b. suggested the amount of taxes owed or the amount of tax deducted or withheld or the amount of damages according to the counting of the Taxpayer with the reasons which formed the basis of the calculation;
c. one (1) objection filed only for one (1) letter of tax statutes, for one (1) withholding tax, or to 1 (one) of the poll tax;
d. tax payers have paid off the taxes still must be paid at least a number of agreed-upon tax payers in the discussion of the final examination results or discussion of the end results of verification, before a letter of Objection delivered;
e. filed within three (3) months from the date of: 1) letter sent tax statutes; or 2) Eritreans or cutting taxes by a third party, unless the Taxpayer can show that that time period can not be fulfilled due to circumstances beyond the powers of the Taxpayer;

f. letter of Objection signed by the Taxpayer, and in terms of the letter of Objection signed by the Taxpayer, not the letter of Objection should be enclosed with a special power of Attorney referred to in Article 32 paragraph (3) of the Act of 18 BRUMAIRE; and g. the taxpayer did not apply as stipulated in article 36 of the Act KUP.

(2) in terms of the letter of Objection delivered by Taxpayers do not meet the requirements referred to in paragraph (1) letter a, letter b, letter c, letter d, or the letter f, Taxpayers can make improvements over the Objection Letter and pass back before a period of 3 (three) months referred to in subsection (1) the letter e is exceeded.
(3) the date of submission of the letter of Objection which has been fixed as mentioned in subsection (2) is the date of the letter of Objection received.
(4) in case the taxpayer filed an objection referred to in subsection (1), the period of payment of the taxes still must be paid which are not approved in the final discussion of the inspection results or final verification results of the discussion as contained in the letter of the tax Provision Less Pay and Less Tax to pay Additional Provision as stipulated in article 2 paragraph (1) letter a and letter b, and yet is paid at the time of the filing of the objection , tertangguh up to 1 (one) month from the date of issuance of the Letter Decision objectionable.
Article 5 (1) circumstances beyond the powers of the Taxpayer referred to in article 3 paragraph (1) letter d and article 4 paragraph (1) letter e includes: a. natural disasters;

b. the fire;

c. mass riots/uprisings;
d. correction of Decree published in the post that resulted in the amount of tax still payable stated in the letter of the Tax Ordinance change, except for the correction of the Decree which was published due to the results of mutual agreement; or e. other circumstances based on the consideration of the Director General of taxes.
(2) in case there is a publication of the Decree in the Office of the Corrections referred to in paragraph (1) the letter d and the taxpayer has not filed a letter objected to the tax statutes, tax payers can file objections over the tax provision in the period of not longer than three (3) months from the date of the decision letter of Rectification are sent.
Article 6 in the case after the taxpayer filed an objection there is the issuance of the decision letter of Rectification by the Director General in the Office of the Tax that results in terms of the amount of tax that still must be repaid as referred to in article 4 paragraph (1) the letter d, the process of resolution of the objection raised by the tax payers still continued by the Director General of taxes.

Article 7 (1) a letter of Objections that do not meet the requirements referred to in article 3 paragraph (1) or article 4 paragraph (1) are not taken into consideration and not published the decision letter of Objection.
(2) a letter of Objection that is not compliant and not published the decision letter of Objection referred to in paragraph (1) notified in writing to the Taxpayer through the submission of a notification letter by using the appropriate format examples as listed in annex II which are part an integral part of the regulation of the Minister.
Article 8 (1) the notice referred to in article 7 paragraph (2) is not an Objection Decision Letter so it can't be filed a tax appeal to the judiciary.
(2) in the event that the notice referred to in article 7 paragraph (2) associated with the tax Period, the Tax Year, or Part of the year 2008 and after Taxes, taxes still must be paid for in the letter of the tax Provision Less Pay Less Tax Statutes or Pay Extra that is not approved in the final discussion of the inspection results or discussion of the end results of verification become taxes from the date of issuance of the letter of the tax provision.
Article 9 (1) Taxpayer delivered a letter Objecting to the Tax Services Office Taxpayer places listed and/or place of Taxable Employers confirmed that can be carried out: a. directly;

b. by mail with proof of delivery letter; or c. any other way.
(2) the submission of a letter of Objection by post as referred to in paragraph (1) letter b is the submission of a letter of Objection by post mail delivery have evidence which are recorded.
(3) the submission of a letter of Objection by other means as stipulated in paragraph (2) Letter c covers: a. through the service company of the expedition or a courier service with proof of delivery letter; or b. e-Filing.
(4) service company expedition or a courier service as referred to in paragraph (2) letter a is a company in the form of a legal entity that provides a particular type of mail delivery services including delivery of Letters Objecting to the Directorate General of taxes.
(5) upon submission of a letter of Objection directly referred to in subsection (1) letter a given receipt letter given by the designated officer at the tax services office Taxpayer places listed and/or Taxable Entrepreneur's place was confirmed.
(6) upon submission of a letter of Objection referred to in subsection (3) the letter b is given an electronic Receipt.
(7) proof of receipt of the letter referred to in subsection (5), proof of delivery letter as referred to in paragraph (1) letter b and paragraph (2) letter a, and the electronic Receipt referred to in subsection (6), a sign of receipt letter of Objection.
(8) the date specified in the letter of Objection receipt sign referred to in subsection (7) is the date of the letter of Objection received.
Article 10 (1) before filing an objection, the taxpayer can request information in writing the things that became the basis of taxation, the calculation of loss, cuts or tax collection to the Director General of taxes through the tax services office Taxpayer places listed and/or Taxable Entrepreneur's place was confirmed.
(2) the Director General of Taxes required to provide information requested by the Taxpayer as referred to in paragraph (1).
(3) the giving of information by the tax Director General at the request of the taxpayer referred to in subsection (2) does not add a period of filing of objections to be kept by the Taxpayer as referred to in article 3 paragraph (1) letter d and article 4 paragraph (1) letter e.
CHAPTER IV INVALIDATION of FILING an OBJECTION article 11 (1) the taxpayer can revoke the filing of objections that have been submitted to the Director General of Taxes received before the date of the notice to be present by the Taxpayer.
(2) Revocation of filing an objection referred to in subsection (1) is done through the submission of the petition by meeting the following requirements: a. the petition must be filed in writing in the language of Indonesia and list the reasons for the removal by using the appropriate format examples as listed in Appendix III that is part an integral part of this Ministerial Regulation;
b. letter of application signed by the Taxpayer and in the matter of the application letter is signed not by Taxpayers, the application letter must be enclosed with the special power of Attorney referred to in Article 32 paragraph (3) of the Act of 18 BRUMAIRE; and c. the statement of claim must be delivered to the Tax Services Office Taxpayer places listed with copy to the Director-General of the tax and the head of the Regional Office of the Directorate General of taxes is a Tax Services Office Head boss.
(3) the Director General of Taxes required to provide an answer to the petition for revocation of filing an objection referred to in subsection (1) in the form of a letter of approval or rejection by using an appropriate format examples as listed in Annex IV that is part an integral part of the regulation of the Minister.
Article 12 (1) in case the taxpayer revoke the filing of objections referred to in article 11 paragraph (1), the taxpayer cannot apply for a reduction or cancellation of the letter of the tax provision isn't right as stipulated in article 36 paragraph (1) letter b legislation KUP.
(2) in case the taxpayer revoke the filing of objections referred to in article 11 paragraph (1) that is associated with the tax Period, the Tax Year, or Part of the year 2008 and after Taxes, taxes still must be paid for in the letter of the tax Provision Less Pay Less Tax Statutes or Pay Extra that is not approved in the final discussion of the inspection results or discussion of the end results of verification, tax debt be since the date of issuance of the letter of the tax provision.
CHAPTER v. SETTLEMENT of OBJECTIONS to article 13 (1) is in the process of resolution of the objection, the Director General of the tax is authorized to: a. borrow books, records, data, and information in the form of a hardcopy to softcopy and/or the Taxpayer is related to the material disputed claims through the submission of a letter of request for loaning books, records, data, and information;
b. ask Taxpayers to provide information related to the material disputed claims through the submission of a letter of request for information;
c. requesting information or evidence related to the material disputed claims to third parties who have a relationship with the Taxpayer as referred to in article 54 the Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations of taxation through the submission of a letter of request data and information to any third party;
d. review the place of Taxpayers, including other places as needed;
e. did the discussion and clarification on things needed by calling Taxpayers through the delivery of the summons by using the appropriate format examples as listed in the annex V which are part an integral part of this Ministerial Regulation; and f. perform inspection for other purposes in the framework of mind to get the data and/or information objectives that can be relied upon in considering the decision objectionable.
(2) in case the taxpayer filed an objection of a cutting or poll tax referred to in article 2 paragraph (1) the letter e, the taxpayer must submit an original proof of cuts or tax collection.

(3) the taxpayer must satisfy the loan referred to in subsection (1) letter a and/or the request referred to in paragraph (1) letter b of not longer than 15 (fifteen) working days after the date of loan request letter and/or letter request for information is sent.
(4) When up to a period of time referred to in subsection (3) expires, the taxpayer does not lend part or all of the books, records, data and information and/or does not provide the requested information, the Director General of Taxation deliver: a. letter of the second loan request; and/or b. a second request for information letter.
(5) the taxpayer must satisfy the loan and/or the second request as referred to in paragraph (4) the longest 10 (ten) working days after the date of the letter of borrowing and/or a second request is sent.
(6) in the event that still required, the Director General of Taxes may borrow books, records, data, and information and/or request additional information, and Taxpayers should lend the books, records, data, and information and/or provide the requested information within the time period as mentioned in: a. a letter of request for additional borrowing; and/or b. additional information request letter.
(7) a letter of request of loan referred to in subsection (1) letter a, letter of request for information referred to in subsection (1) letter b, letter of request the second loan referred to in paragraph (2) letter a, the second request for information letter as referred to in paragraph (4) letter b, letter of request for additional lending as referred to in paragraph (2) letter a, letter and request additional information as referred to in paragraph (6) letter b , created by using the appropriate format examples as listed in the annex VI which is part an integral part of the regulation of the Minister.
(8) in case the taxpayer does not meet partially or completely the demand for borrowing and/or a request for information referred to in subsection (3), subsection (5) or subsection (6), and/or does not submit the original evidence of cuts or tax ballot referred to in subsection (2), the mind still processed in accordance with existing data or accepted and made the news event by using the appropriate format examples as stated in Annex VII which is part an integral part of the regulation of the Minister.
(9) the taxpayer can convey a written explanation or additional reasons to complete and/or clarify the Objection Letter was submitted well over the will of the taxpayer concerned as well as in order to meet the request of the Director-General of Taxes referred to in paragraph (1) letter b, before Tax Director General delivered the notice to attend.
(10) the summons referred to in subsection (1) letter e delivered the longest 10 (ten) working days before the date of the discussion and clarification on tax disputes.
(11) the discussion and clarification as referred to in paragraph (1) letter e poured in news events discussion and clarification of the tax dispute by using the appropriate format examples as listed in Appendix VIII which is part an integral part of the regulation of the Minister.
(12) Inspection for other purposes referred to in paragraph (1) letter f is implemented in accordance with the provisions of the legislation in the field of inspection.
Article 14 (1) Bookkeeping, records, data, information, or other information requested at the time of the inspection but are not provided by the Taxpayer, is not considered in the resolution of objections, except bookkeeping, records, data, information, or other information of the third party and has not obtained the taxpayer at the time of the examination.
(2) in case there are bookkeeping, records, data, information, or other information that is not requested at the time of the inspection but needed and requested by the Director General of Taxes as well as given by the Taxpayer in the completion of the objection, then the bookkeeping, records, data, information, or other information provided by the Taxpayer could be considered.
(3) in the event of a bookkeeping, records, data, information, or other information that is not requested at the time of the inspection and objection but given by Taxpayers in the completion of the objection, then the bookkeeping, records, data, information, or other information provided by the Taxpayer could be considered.
(4) Accounting, records, data, information, or other information that was considered in the completion letter objected to the Ordinances of tax income taxes computed taxable position limited to: a. a document related to the counting of the publishing business or income gross income calculation in order to legally term neto; and b. the document tax credits as income tax deduction.
Article 15 (1) before issuing the decision letter of objection, the Director General of Taxes ask the Taxpayer to present to give information or obtain a description of the Taxpayer's objections through the delivery of the notice to attend the enclosed with: a. notification of list of research results objectionable; and b. a form letter response research results objectionable.
(2) the notice to attend, notice the list of research results objectionable, and the form letter response research results the objection referred to in subsection (1) is created by using the appropriate format examples as listed in Appendix IX which is part an integral part of the regulation of the Minister.
(3) the giving of information of the Taxpayer or the granting of an explanation by the Director General of Tax referred to in subsection (1) is poured in the presence of the event made news by using the appropriate format examples as listed in Appendix X which is part an integral part of the regulation of the Minister.
(4) in case the taxpayer does not use the right to attend as mentioned in subsection (1): a. made news event of absence of appropriate examples using the format as contained in Appendix XI which is part an integral part of this Ministerial Regulation; and b. the process of objection remains resolved without waiting for the presence of the Taxpayer.
(5) a notice of objection to the research results of the list referred to in paragraph (2) letter a not be final and is not a decision on objections filed by the Taxpayer.
Article 16 (1) in case the taxpayer filed an objection and ask the FOLDER simultaneously but mutual agreement has not been obtained at the time of the decision letter of Objection was published, the Director General of Taxes Decision Letter published Objections by maintaining the findings of the examination of the tax provision in the proposed MAP.
(2) in case the taxpayer filed an objection and ask the FOLDER simultaneously and Shared Consent has been obtained prior to the decision letter of Objection was published, the Director General of Taxes takes into account the consent Decree with in mind.
Article 17 (1) the Director General of Taxes for a period of not longer than 12 (twelve) months from the date of the letter of Objection received have to give decision on objections submitted.
(2) the decision on the objection filed as mentioned in subsection (1) is published based on the research report objected.
(3) the decision on the objection referred to in subsection (1) may be granted in whole, partially granted, denied, or add a large amount of tax still payable which is poured in the decision letter of Objection.
(4) the time period referred to in subsection (1) is calculated from the date of the letter of Objection were received as referred to in article 9 paragraph (8) up to the date of the decision letter of Objection was published.
(5) if the period referred to in subsection (1) has been exceeded and the Director General of Taxes does not give a decision on the objection, the objection filed by the Taxpayer is deemed granted and Director General of Tax Objection Decision Letter published in accordance with the filing of the taxpayer's objections within a period of not longer than 1 (one) month since a period of 12 (twelve) months ends.
(6) decision letter of Objection referred to in subsection (3) is created by using the appropriate format examples as listed in appendix XII which is part an integral part of the regulation of the Minister.
(7) decision letter of Objection referred to in subsection (6) was delivered to Taxpayers: a. directly with proof of receipt;

b. by mail with proof of delivery letter; or c. services company or expedition via courier service with proof of delivery letter.
CHAPTER VI miscellaneous PROVISIONS Article 18 (1) in the event of the filing of an objection the taxpayer is denied or granted in part, Taxpayers are administrative sanctions fines by 50% (fifty percent) of the amount of tax on the basis of a decision of the mind is reduced by the taxes that have been paid prior to the filing of objections referred to in Article 25 paragraph (9) of the Act KUP.
(2) administrative Sanctions fines by 50% (fifty per cent) referred to in subsection (1) also applies to the taxpayer in the event that the decision objected to the filing of an objection the taxpayer increased the number of taxes that must still be paid.
(3) administrative Sanctions fines by 50% (fifty per cent) referred to in subsection (1) or subsection (2) is not subject in terms of: a. unplug the Taxpayer filing the objection referred to in article 11 paragraph (1);
b. filing an objection the taxpayer not considered because it does not meet the requirements for the filing of objections referred to in article 4 paragraph (1); or c. the taxpayer filed a petition of appeal over the decision letter of Objection.
CHAPTER VII TRANSITIONAL PROVISIONS


Article 19 entry into force this regulation of the Minister With: 1. A letter of Objection against the proposed before the enactment of the regulations the Minister of this and have not published the decision letter of objection, the next settlement process up to the issuance of a letter of objection to Decisions made on the basis of the provisions as set forth in the regulations of the Minister;
2. in the event that the taxpayer filed an objection and folders simultaneously since the enactment of government regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations Taxation, apply the provisions referred to in article 16.
CHAPTER VIII PROVISIONS COVER article 20 at the time of validity of this Regulation regulation of the Minister of Finance Ministers Number 194/FMD. 03/2007 about the procedures for the submission and resolution of objections, revoked and declared inapplicable.

Article 21 this ministerial regulation came into force on March 1, 2013.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on January 2, 2013 the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on January 2, 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN lamp fnFooter ();