STATE NEWS
REPUBLIC OF INDONESIA
| No. 1556, 2013 | MINISTRY OF FINANCE. A Tax Overpayment. Payback. Mandatory Tax. revocation. |
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 198 /PMK.09/ 2013
ABOUT
THE PRIMARY RETURN OF THE EXCESS TAX PAYMENT FOR
TAXPAYERS WHO MEET CERTAIN REQUIREMENTS
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the provisions of the limitation of the amount of circulation, the number of submissions, and the amount of more pay for the Tax Wajib which meet the tenable requirements may be given a pretax introduction, have been set up in the Minister's Ordinance. Finance Number 193 /PMK.03/2007about Limitation Of The Number Of Quantity Of Business, The Number Of Redness, And More Pay For The Applicable Tax-Qualified Requirement That May Be Provided With The Overage In Excess Of Taxes, As amended. with the Regulation of the Finance Minister Number 54 /PMK.03/2009;
B. that in order to optimize the execution of the overage in the tax payment for Wajib Tax that meets certain requirements through research and in order to optimize the execution of tax checks to test compliance fulfillment Tax Liability Tax Liability, need to make changes to Finance Minister Regulation No. 193 /PMK.03/ 2007 on the Limitation of Quantity Of Business, The Amount Of Redness, And More Pay For The Tax-fulfilling Requirements Which May Be Granted a subscription to the Cloud Service. amended with the Regulation of the Minister of Finance No. 54 /PMK.03/2009;
c. that under consideration as intended on the letter and the letter and to implement the provisions of Article 17D of the Law Number 6 Year 1983 on the General Terms and the Taxation Terms as have been the last several times. with Act No. 16 of 2009, it needs to establish the Finance Minister 's Regulation on the Introduction Of Excess Tax Payments For Taxpayer' s Eligible Requirements;
Given: Act No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia in 1983 Number 49, Additional Gazette of the Republic of Indonesia No. 3262) as it has been several times amended last with Act No. 16 of 2009 (Gazette of State of the Republic of Indonesia 2009 No. 62, Additional Sheet of State of Indonesia Republic No. 4999);
DECIDED:
Establish: FINANCIAL MINISTER ' S REGULATION ON THE PRIMARY RETURN OF OVERPAYMENT OF TAXES FOR TAXPAYERS WHO MEET CERTAIN REQUIREMENTS.
BAB I
UMUM CONDITIONS
Section 1
In Regulation of this Minister, referred to by:
1. The General Terms and Conditions of Taxation Act called the KUP Act is the 1983 Invite Invite Number 6 Year on the General Terms and the Taxation Way as it has been last modified by Act Number 16 Year 2009.
2. The next Value Added Tax Act called the PPN Act is the Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as it has been several times amended last with Act No. 42 of 2009.
3. Taxes that meet certain requirements that may be granted a primary return of tax payments are Wajib Tax as referred to in Article 17D of the KUP Act.
BAB II
TAX REQUIRED CAN BE GRANTED A PRELIMINARY RETURN
EXCESS TAX PAYMENTS BASED ON THE REQUIREMENTS
Certain
Section 2
Taxpayers who meet certain requirements that may be given a preliminary refund of excess tax payments include:
a. Mandatory private persons tax that does not run a business or free work that delivers the Annual Notice of Income Tax More Income restitution;
B. A private person's tax that runs a business or free work that delivers the Annual Notice of Income Tax is more restitution with the amount of the most Rp 10,000,000.00 (ten million rupiah).
C. Body Tax, which delivers the Annual Notice of Income Tax, is more restitution than the most Rp 100,000.00 (one hundred million rupiah); or
D. The Taxpayer who delivered the Supplementary Tax-Notice of Tax Reconstituted the amount of the most Rp 100,000.00 (one hundred million rupiah).
Section 3
(1) In addition to meeting certain requirements as referred to in Article 2, the primary return of the tax repayment must be based on the risk analysis of which the pedomed is set forth by the Director General of Tax.
(2) The risk analysis as referred to in paragraph (1) must consider the behaviour and compliance of Wajib Tax which may be:
a. compliance delivery of the Notices Letter;
B. compliance in paying off the tax debt; and
c. veracity of the Notices Letter for Taxes, Tax Year Parts, and the previous Tax Year.
BAB III
SUBMISSION OF THE PRELIMINARY RETURN
TAX OVERPAYMENT
Section 4
(1) The invocation of the overage in excess of the tax payment by Wajib Tax as referred to in Article 2, is done by passing the application in writing.
(2) The application in writing as referred to in verse (1) is done by means of a sign on the Notice of Notice which states more restitution or by submitting a letter of its own.
(3) The Tax Concurrent as referred to in Article 2 that conveits:
a. Notice letter stating more pay without any compensation application and without any restitution pleas; or
B. A correcting notification letter stating that it is more paid by the request for a refund of overpayment of tax,
is considered to be a member of the IBM Cloud Service, and is considered to be a prepaid payment for the overage
Section 5
(1) In the case of a Compulsory Tax that meets certain requirements as referred to in Section 2 and Section 3 apply for a refund of excess tax payments under the provisions of Section 17B of the KUP Act, the request is referred to in the case of the applicable law. The mechanism of the introduction of an overpayment overpayment under the provisions of Article 17D of the K
(2) Over the completion of the payment of the excess payment of the tax payment as referred to in paragraph (1), the Director General of Tax notified Wajib Tax.
Section 6
(1) In the event of an overage in excess payment of the tax payment as referred to in Section 4 is filed by the High Risk Tax Businessman as referred to in Article 9 of the paragraph (4c) Invite Invite PPN, the return of excess the tax payment is provided under the terms specified in Section 9 of the paragraph (4c) of the Invite of the PPN.
(2) In the case of the application of the overage in excess of the tax payment as referred to in Section 4 is submitted by the Taxpayer With The Specific Criteria as referred to in Section 17C of the KUP Act, the return of excess payment Taxes are processed under the terms as defined in Section 17C of the KUP Act.
Section 7
(1) The application of the overage charges as referred to in Section 4 that does not comply with the provisions as referred to in Article 3, processed under the provisions of Section 17B of the KUP Act.
(2) Over the completion of the application of the overage in excess of the tax payment as referred to in paragraph (1), the Director General of Tax notifies Wajib Tax.
BAB IV
RETURN RETURN OVERPAYMENT OF TAX
AND PUBLISHING THE RETURN DECISION LETTER
THE INTRODUCTION OF THE EXCESS TAX (SKPPKP)
Section 8
(1) The prepaid introduction of the tax payment to Wajib Tax which meets certain requirements as referred to in Article 2 and Article 3, is done after the Director General of the Tax did the research.
(2) The research as referred to in paragraph (1) is conducted over:
a. The completion of the notice and its attachments;
B. the truth of writing and the tax calculation;
c. truth Tax or Input Tax based on the Tax General Directorate application system; and
D. the truth of the tax payment done by Wajib Tax.
Section 9
(1) Based on the results of the research as referred to in Article 8, the Director General of Tax publishes the Most Excess Tax-Return Decision Letter:
a. 15 (fifteen) days of work since the request is fully received, for the application of the overage in excess of the private income Tax payment;
B. 1 (one) month since the request is fully received, for the application of the overage in excess of the body income Tax; and
C. 1 (one) months since the request is fully received, for the application of the overage in excess of Value Added Tax payment.
(2) If after a period of time as referred to in paragraph (1), the Director General of the Tax does not publish a decision, the application of the overage in excess of the tax payment is considered granted.
(3) In the event of an application for the overage in excess of the tax payment is deemed granted in paragraph (2), the Director General of Tax publishes the Refund of the Most Excess Taxes 7 (7) days work after the term as referred to in a paragraph (1) is ended.
(4) The pretax return decision letter as referred to in paragraph (1) and paragraph (3) is made using the example of the format as set forth in the Lampiranyang which is an inseparable part of the Regulation of this Minister.
Section 10
(1) The Excess Tax Return decision letter as referred to in Pasal9is not published in terms based on the results of the study shows:
a. no tax overpayments;
B. The Notification Letter and its insert are not complete;
c. Writing and tax counts are not true;
D. tax credit or Input Tax based on the Tax General Directorate application system is not true;
e. the tax payment made by Wajib Tax is not true; or
f. Taxpayers are required to conduct a preliminary evidence check or a criminal investigation in the field of taxation.
(2) In the case of the Excess Tax decision letter not published as referred to in paragraph (1), the Director General of the Tax notified in writing to Wajib Tax and the Notice of Notices stating more The image is actionable under the terms of Section 17 of the paragraph (1) of the KUP Act.
BAB V
OTHER PROVISIONS
Section 11
(1) The Director General of Tax may conduct an examination in the order of the issuer of a tax decree against Wajib Tax that has been issued a Letter of Excess Taxes of excess taxes as referred to in Article 9.
(2) Examination as referred to in paragraph (1) is performed under the laws of taxation that govern regarding the examination.
(3) If based on the results of the examination as referred to in paragraph (1) the Director General of Tax publishes the Unpaid Tax Decree, the amount of that underpaid tax plus the administration sanction is a 100% increase in the administration of the tax. (one hundred percent) as referred to in Article 17D paragraph (5) of the KUP Act.
Section 12
(1) In the case of the issuer of the Underpaid Tax Decree as referred to in Section 11 of the paragraph (3), the Tax Concurrent may apply for a reduction or removal of the administrative sanction as referred to in Article 36 of the Order of the KUP.
(2) At the request of a reduction or removal of administrative sanctions as referred to in paragraph (1), the Director General of Tax may provide a reduction or elimination of administrative sanctions so that the magnitude of the administration sanction is the most much 48% (forty-eight percent).
BAB VI
TRANSITION PROVISIONS
Section 13
With the enactment of this Ministerial Regulation:
1. Against the Restitution Letter of more paid restitution of the Tax Period, Part Year of Tax, and the Tax Year prior to the enactment of the Regulation of this Minister which is delivered since the enactment of this Minister Regulation, processed under the terms of this Regulation. As set out in this Minister's Rule;
2. Against the application of the excess tax payment for Wajib Tax which meets certain requirements that have not yet been completed its development until by the enactment of this Minister Regulation, completed under the Minister ' s Ordinance Finance Number 193 /PMK.03/2007 on the Limitation of Quantity Of Business, The Number Of Redness, And More Pay For The Applicable Tax-fulfilling Requirement That May Be Provided With The Overage In Excess Of Taxes, As amended. with the Regulation of the Minister of Finance Number 54 /PMK.03/2009.
BAB VII
CLOSING PROVISIONS
Section 14
At the time the Minister ' s Ordinance came into force:
a. Finance Minister Rule Number 193 /PMK.03/ 2007 On The Limitation Of The Number Of Business Circuperation, The Number Of Surrender, And More Pay For Eligible Taxes, Which May Be Given A Primary Return Of The Tax Recession;
B. Regulation of the Finance Minister Number 54 /PMK.03/ 2009 on Changes to the Regulation of Finance Minister Number 193 /PMK.03/ 2007 on the Limitation of Quantity Of Business, The Number Of Redness, And The Amount Of Pay For The Taxes That Meet The Exact Requirements Which May Be Given A Primary Return Of The Tax Overfall,
revoked and declared not valid.
Section 15
The Minister's rules came into effect on January 1, 2014.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on December 27, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
MUHAMAD CHATIB BASRI
Promulgated in Jakarta
on December 27, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
Attachment:
bn1556-2013
