Regulation Of The Minister Of Finance Number 198/fmd. 03/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 198/PMK.03/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515061f600beb2313233343435.html

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Back NEWS REPUBLIC of INDONESIA No. 1556, 2013 the MINISTRY of finance. Excess Tax Payments. Returns. Tax Payers. Repeal.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 198/FMD. 09/2013 ABOUT PRELIMINARY RETURNS EXCESS TAX PAYMENTS to TAXPAYERS who MEET CERTAIN REQUIREMENTS with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the provisions regarding the limitations on the number of business cycle, the number of submission, and the amount of pay more for Taxpayers who meet the requirements of tertentuyang can be given a refund of the excess tax introduction has been set in the regulation of the Minister of finance Number 193/FMD. 03/2007tentang Limits the number of Business Cycle , The number of submission, and the amount of Pay More For Taxpayers who meet certain requirements can be given a refund of the excess Tax Introduction as amended by regulation of the Minister of finance Number 54/FMD. 03/2009;
b. that in order to optimize the implementation of the tax overpayment refund to Taxpayers who meet certain requirements through research and in order to optimize the implementation of the tax examination to test the compliance with tax obligations fulfillment Taxpayers, need to make changes to the regulation of the Minister of finance Number 193/FMD. 03/2007 about the limitations of the number of Business Cycle, the number of submission, and the amount of Pay More For Taxpayers who meet certain requirements can be given a refund of the excess Tax Introduction as amended by regulation of the Minister of finance Number 54/FMD. 03/2009;
c. that based on considerations as referred to in the letter and the letter bserta to implement the provisions of article 17D of the Act number 6 in 1983 about the General provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009, need to establish the regulation of the Minister of Finance of Preliminary Tax Overpayment Refund To Taxpayers who meet certain requirements;
Remember: Act No. 6 in 1983 about the 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 changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999);
Decide: define: REGULATION of the MINISTER of FINANCE of PRELIMINARY TAX OVERPAYMENT REFUND to TAXPAYERS who MEET CERTAIN REQUIREMENTS.
CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, 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. The laws of value added tax hereinafter called VAT legislation is Act No. 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods as it has several times changed with Act No. 42 in 2009.
3. Taxpayers who meet certain requirements can be given a refund of overpaid tax introduction is the Taxpayer as referred to in article 17D of the Act KUP.
CHAPTER II the TAXPAYER CAN BE GIVEN a REFUND of OVERPAID TAXES UPON PRELIMINARY SPECIFIC REQUIREMENTS article 2 Taxpayers who meet certain requirements can be given a refund of overpaid tax introduction include: a. tax payers private person not working or free job delivering the notice of Annual income tax more to pay restitution;
b. tax payers private people who run businesses or work freely convey notice of Annual income tax more pay restitution to the sum of at most pay more Usd 10,000,000.00 (ten million dollars);
c. the Agency's Taxpayer who delivered the notice of Annual income tax more pay restitution to the number of more pay at most Rp 100,000,000.00 (one hundred million rupiah); or d.  Taxable employers who delivered the notice period for value added tax more pay restitusidengan pay more amounts of most Rp 100,000,000.00 (one hundred million rupiah).
Article 3 (1) in addition to meet the specific requirements referred to in article 2, introductory tax overpayment refund must be based on a risk analysis of the pedomannya established by the Director General of taxes.
(2) risk analysis as referred to in paragraph (1) should consider the behavior and the Taxpayer compliance can be either: a. the submission of the notice of compliance;
b. compliance in paying off debt taxes; and c.  the truth of the notice for the tax Period, the Tax Year, and Part of the year the tax sebelum-sebelumnya.
CHAPTER III the FILING of the APPLICATION for a REFUND of OVERPAID TAX INTRODUCTION article 4 (1) the application for a refund of overpaid tax introduction by the Taxpayer as referred to in article 2, is done by passing the petition in writing.
(2) a written Application referred to in subsection (1) is done by giving the signs on the notification letter stating more pay restitution or by filing a letter of its own.
(3) the taxpayer referred to in article 2 who delivered: a. notification letter stating more pay without any application for compensation and without any petition for restitution; or b.  The notice of correction which States pay more with the application for a refund of overpaid taxes, considered applying for a refund of overpaid tax introduction as mentioned in subsection (1).
Article 5 (1) in case of Taxpayers who meet certain requirements as referred to in article 2 and article 3 apply for a refund of overpayment of tax article 17B legislation KUP, petition in question the refund mechanism diprosesdengan the introduction of excess tax payments based on the provisions of article 17D of the Act KUP.
(2) upon completion of the application for a refund of the excess tax payments as referred to in paragraph (1), the Director General of Taxation advise Taxpayers.
Article 6 (1) in case the application for a refund of overpaid tax introduction as stipulated in article 4 submitted by Employers Taxable low-risk as referred to in article 9 paragraph (4 c) of the law on VAT, the tax overpayment refund diprosesberdasarkan conditions as referred to in article 9 paragraph (4 c) of the law on VAT.
(2) in case the application for a refund of overpaid tax introduction as stipulated in article 4 submitted by the Taxpayer with the Specific Criteria referred to in Article 17C of the Act, a refund of the excess KUP tax payments are processed based on the provisions referred to in Article 17C of the Act KUP.
Article 7 (1) the application for a refund of overpaid tax introduction as referred to in article 4 which do not meet the conditions referred to in article 3, are processed based on the provisions of article 17B of the Act KUP.
(2) upon completion of the application for a refund of overpaid tax introduction as mentioned in subsection (1), the Director General of Taxation advise Taxpayers.
CHAPTER IV PRELIMINARY REFUND EXCESS TAX PAYMENTS and the ISSUANCE of the LETTER DECISION of PRELIMINARY TAX ADVANTAGES REVERSION (SKPPKP) article 8 (1) a refund of the excess tax payments introduction to Taxpayers who meet certain requirements as referred to in article 2 and article 3, are carried out after the Director General of Tax research.
(2) the research referred to in subsection (1) done above: a. the completeness of notification letter danlampiran-attachments;
b. truth and taxation;
c. the truth of tax credits or tax application system based on the input of the Directorate General of taxes; and d.  the truth of the tax payments made by the taxpayer.
Article 9 (1) based on the results of the research referred to in article 8, the Director General of Taxes Decision Letter issued the refund of the excess Tax longest Introduction: a. 15 (fifteen) working days since the application was received in full, to the application for refund of overpaid income tax introduction person personally;
b. one (1) months since the application was received in full, to the application for refund of overpaid income tax introduction Agency; and c. one (1) months since the application was received in full, to the application for refund of overpaid introduction of value added tax.
(2) If after a period of time referred to in subsection (1), the Director General of taxes are not published decision, requests for refund of overpaid tax introduction be considered granted.
(3) in case the application for a refund of overpaid tax introduction is considered granted as referred to in paragraph (2), the Director General of Taxes Decision Letter issued the refund of the excess Tax Introduction most 7 (seven) working days after the period of time referred to in subsection (1) expires.

(4) decision letter of Introduction of the tax Advantages Reversion as referred to in paragraph (1) and paragraph (3) is made by using the example of the format as contained in Lampiranyang are part an integral part of the regulation of the Minister.
Article 10 (1) of decision letter of Preliminary Tax Advantages Reversion referred to in Pasal9tidak published in it on the basis of the results showed: a. There is no overpayment of taxes;
b. the notice along with their attachments are incomplete;
c. writing and tax calculation is not correct;
d. tax credits or tax berdasarkansistem Directorate General application Input Tax is not correct;
e. tax payments made by the taxpayer is not correct; or f.  The taxpayer performed the examination of Evidence beginning or Crime Investigation in the field of taxation.
(2) in case the decision letter of Preliminary Tax Advantages Reversion is not published as referred to in paragraph (1), the Director General of Taxes to notify in writing to the Taxpayer and a notification letter stating more bayartersebut follow up based on the provisions referred to in article 17 paragraph (1) of the Act KUP.
Chapter V miscellaneous PROVISIONS article 11 (1) the Director General of Taxes may perform the examination in order the publication of the letter of the Tax Ordinance against Taxpayers who have published the decision letter of Introduction of the tax Advantages Reversion as referred to in article 9.
(2) the examination referred to in subsection (1) is carried out in accordance of legislation governing taxation in the field of inspection.
(3) If based on the results of the examination referred to in subsection (1) the Director General of Taxes Tax Ordinance publish Less pay, less amount of tax paid in the form of administrative sanctions coupled with the increase in the amount of 100% (one hundred percent) as referred to in article 17D paragraph (5) of the Act KUP.
Article 12 (1) in respect of tax Statutes published Less Pay as mentioned in section 11 subsection (3), Taxpayers may apply for a reduction or removal of administrative sanctions as stipulated in article 36 Law KUP.
(2) upon application for a reduction or removal of administrative sanctions referred to in paragraph (1), the Director General of Taxation can give a reduction or elimination of administrative sanctions so that the magnitude of the sanctions the administration being at most 48% (forty eight percent).
CHAPTER VI TRANSITIONAL PROVISIONS Article 13 with the enactment of the regulations of the Minister: 1. Notice of correction towards more pay restitution over the tax, Part of the Tax Year, and the Tax Year before the enactment of this regulation of the Minister who delivered since the entry into force of this regulation of the Minister, be processed based on the provisions as set forth in the regulations of the Minister;
2. the application for refund against the tax overpayment to Taxpayers who meet certain requirements that have not been resolved until its return with the introduction of this regulation of the Minister, are resolved according to regulation of the Minister of finance Number 193/FMD. 03/2007 about the limitations of the number of Business Cycle, the number of submission, and the amount of Pay More For Taxpayers who meet certain requirements can be given a refund of the excess Tax Introduction as amended by regulation of the Minister of finance Number 54/FMD. 03/2009.
CHAPTER VII PROVISIONS COVER Article 14 at the time of this ministerial regulation came into effect: a. the regulation of the Minister of finance Number 193/FMD. 03/2007 about the limitations of the number of Business Cycle, the number of submission, and the amount of Pay More For Taxpayers who meet certain requirements can be given a refund of the excess Tax Introduction;
b. Regulation of the Minister of finance Number 54/FMD. 03/2009 regarding the changes to the regulation of the Minister of finance Number 193/FMD. 03/2007 about the limitations of the number of Business Cycle, the number of submission, and the amount of Pay More For Taxpayers who meet certain requirements can be given a refund of the excess Tax Introduction, revoked and declared inapplicable.

Article 15 this Ministerial Regulation entered into force on tanggal1 January 2014.

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 December 27, 1995 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on December 27, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn1556-2013 fnFooter ();