Regulation Of The Minister Of Finance Number 11/fmd. 03/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 11/PMK.03/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51389375a08fea313233343035.html

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Back NEWS of the REPUBLIC of INDONESIA No. 14, 2013 REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA number 11/FMD. 03/2013 ABOUT PROCEDURES for RECTIFICATION by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that under article 16 of Act No. 6 of 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 4 of 2009, Director-General of Taxes may correct the tax statutes, letters 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, or Preliminary Decree Awarding Interest in return, which in its publication there are typos, mistakes count, and/or application of certain provisions of the confusion in regulations;
b. that, in order to implement the provisions referred to in letter a and the provisions of article 10 paragraph (4) the Government Regulation number 80 in 2007 about the procedures for the implementation of the rights and obligations of Taxation by law number 6 Year 1983 on general provisions and Taxation Procedures as it has several times changed with Act No. 28 of 2007, has published regulation of the Minister of finance number 19/FMD. 03/2008 concerning the procedures for correction of Typos , The error Count, and/or application of Certain Provisions of the confusion in Regulations;
c. 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 regarding the procedures for rectification referred to in subparagraph b;
d. that based on considerations as referred to in letter a, letter b, letter c and a, as well as to implement the provisions of article 34 paragraph (5) the Government Regulation Number 74 in 2011 about the procedures for the implementation of rights and fulfillment of obligations of the taxation, Finance Ministers need to set Rules about the procedures for Rectification;
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. Act No. 12 of 1985 about the Earth and building Tax (State Gazette of the Republic of Indonesia Number 68 of 1985, additional sheets of the Republic of Indonesia Number 3312) as amended by law No. 12 of 1994 (State Gazette of the Republic of Indonesia Number 62 in 1994, an additional Sheet of the Republic of Indonesia Number 3569);
3. 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 RECTIFICATION.
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. The submission of the petition for correction electronically hereinafter called eFiling is a way the submission of petition for rectification done on-line in 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).
3. 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 terms 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).
4. 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 the Double Tax Avoidance Agreement (P3B).
5. Mutual Agreement is agreed upon results in the application of the Double Tax Avoidance Agreement (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.
Article 2 (1) the Director General of taxes on Taxpayers or application because his term may be correct: a. letter of tax statutes covering Mail Provision to pay Less Tax, Less Tax Provision to pay an additional Tax Provision, Nil, and the provision of more Taxes Paid; b. Mail tax bill;

c. the decision letter of Correction;

d. the decision letter of Objection;

e. Decree of reduction of administrative Sanctions;

f. Elimination of Administrative Sanctions Decision Letter;

g. Provision of tax Reduction Decision Letter;

h. Cancellations ordinances of Tax Decision Letter;

i. the decision letter of Introduction of tax Advantages Reversion;

j. Decree Granting Rewards flowers;

k. Tax Notice Indebted;

b. letter of Tax statutes, Tax the Earth and buildings;

d. Mail tax bill the tax building and Earth;

n. Decree Granting tax deductions of the Earth and buildings; or o. Tax Penalty Abatement Letter Earth and buildings, which in its publication there are typos, mistakes count, and/or application of certain provisions of the confusion in the legislation in the field of taxation.
(2) Reduction of the tax Provision Decree referred to in subsection (1) the letter g may be the reduction of the Tax Provision Decree over the Ordinance taxes or reductions in Tax Statutes Decree over Tax Bills.
(3) Ordinances of Tax Cancellation Decision Letter as referred to in paragraph (1) the letter h can be a Decree of annulment statutes, ordinances of tax tax on letter or Decree of annulment statutes, tax on Mail tax bill.
Article 3 (1) the scope of the correction referred to in article 2 include: a. typos;

b. error count; and/or c. errors of application of certain provisions in the regulations.
(2) Write Error referred to in paragraph (1) letter a in the form of an error writing your name, address, Tax Payer Number, number of the tax provision, letter type of tax, the tax or Tax Year, due date, or other writing errors that do not affect the amount of tax payable. (3) the error count as intended in paragraph (1) letter b include: a. error that stems from the addition and/or reduction and/or multiplication and/or Division of a number; or b. the error count caused by the issuance of a letter of tax statutes, Tax Bills, Decree related to the field of taxation, the verdict of the appeal, or the decision of a Review.
(4) the application of certain provisions of the confusion in the regulations referred to in subsection (1) the letter c in the form of confusion in the application of the tariff, the application of percentage errors of calculating Income Norm Neto, errors applying the sanction administrations, Taxable Income the fallacy, the fallacy of the calculation of income tax in the current year, and errors in the crediting of tax.
(5) the Correction for the error or confusion as referred to in paragraph (1) crediting of tax-related Entries in the value added tax, can only be done if: a. There is a difference in the magnitude of the Input Tax Credit into tax; and b. the Input does not contain a tax dispute between fiskus and Taxpayers.
Article 4 application for rectification as referred to in article 2 paragraph (1) must satisfy the following requirements: a. one (1) application submitted for one (1) letter of tax statutes, tax bill, or another decree related to the field of taxation as referred to in article 2 paragraph (1);
b. petition to be delivered to the Tax Services Office Taxpayer places listed and/or place of Taxable Employers confirmed;
c. the application must be submitted in writing in the language of Indonesia with the reason of application for and use of appropriate application letter format examples as listed in Annex I which is part an integral part of this Ministerial Regulation; and d. the statement referred to in subparagraph c was signed by the Taxpayer, and in terms 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 KUP.
Article 5 (1) submission of petition for rectification as referred to in article 4 of the letter c can be carried out: a. directly;

b. by mail with proof of delivery letter; or c. any other way.

(2) submission of petition for rectification by post as referred to in paragraph (1) letter b is the submission of the petition for correction by mail that have evidence recorded delivery.
(3) the submission of the petition for correction 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 service includes delivery of the petition for rectification to the Directorate-General of taxes.
(5) upon filing the petition for rectification referred to in paragraph (1) letter a, given proof of receipt of the letter provided by the designated officer at the tax services office Taxpayer places listed and/or Taxable Entrepreneur's place was confirmed.
(6) upon the submission of the petition for rectification referred to in paragraph (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 correction.
(8) the date that is listed in the sign petition for correction of the receipt referred to in subsection (7) is a petition for correction of the date received.
Article 6 (1) against the petition for rectification as referred to in article 2, the Director General of Tax examining compliance conditions as referred to in article 4.
(2) in case the application for correction does not meet the conditions referred to in article 4, the Director General of Tax return application for rectification by delivering written notice to the taxpayer prior to a period of 6 (six) months as stipulated in article 16 paragraph (2) of the Act of 18 BRUMAIRE ending.
(3) in case the application for correction are returned as referred to in paragraph (2), Taxpayers can still apply to the provisions referred to in article 4.
(4) the notice of application for the fixing of the refund as referred to in paragraph (2) is created by using the appropriate format examples as listed in annex II which are part an integral part of the regulation of the Minister.
Article 7 (1) in the case of application for the fixing of meet the conditions as referred to in article 4, the Director General of the Tax Act on the petition by researching the application for tax payers.
(2) in order to examine the application for rectification referred to in paragraph (1), the Director General of Taxes may request data, information, and/or description is required.
(3) the Director General of Taxes decision letter of Correction must be published within a period of not longer than 6 (six) months from the date of the petition for correction was received as stipulated in article 5 paragraph (8).
(4) decision letter of Rectification as referred to in paragraph (3) contains a decision in the form of: a. grant the petition for Taxpayers with correct mistakes or errors which can be either add, reduce, or eliminate the amount of taxes owed; or b. reject the petition for tax payers.
(5) If a period of 6 (six) months referred to in subsection (3) has been exceeded but the Director General of Taxes Decision Letter not publishing a correction referred to in paragraph (4) or does not return the application for rectification as referred to in article 6 paragraph (2), be deemed to have granted the application for rectification and the Director General of Taxes decision letter of Correction must be published in accordance with the application for tax payers.
(6) in the case of a tax statute petitions letter correction and objection, the decision letter of Correction was published separately with the decision letter of Objection.
(7) decision letter of Rectification as referred to in paragraph (3) is created by using the appropriate format examples as listed in Appendix III or Annex IV which is part an integral part of the regulation of the Minister.
Article 8 (1) the Director General of Taxes Decision Letter Correction published in the post in terms of: a. There is an error in the letter count tax provision resulting from the implementation of MAP that generate mutual agreement after the letter was published and tax statutes against mail tax statutes are not submitted objections or not filed the petition for the reduction or cancellation of the letter of the tax provision that is not true;
b. There is a computational error in the decision letter of Objection due to implementation of a joint Agreement that produces a FOLDER after the Director General of Taxes Decision Letter published objections and the Objections against Decree No appeal or the taxpayer appealed but was revoked;
c. There are typos, mistakes count, or errors of the application of certain provisions in the regulations that are known by the Director General of the tax and have not submitted the application for rectification by the Taxpayer.
(2) the decision letter of Rectification are the position referred to in subsection (1) is created by using the appropriate format examples as listed in the annex V which are part an integral part of the regulation of the Minister.
Article 9 (1) in the event that the Director General of Taxes Decision Letter issued the Correction in the Office referred to in article 8 paragraph (2) Letter c which resulted in the amount of tax still payable in a tax statute is changed, the Taxpayer may file a letter objected to the tax provision is corrected in the Office.
(2) the filing of an objection referred to in subsection (1) is submitted within a period of not longer than three (3) months from the date of the Decision Letter sent a correction.
Article 10 the Director General of Taxes Decision Letter may publish a correction in the Office in the event that: a. There is an Objection Decision letter is distinctively not properly as a result of an error in calculating the tax payable or tax that remains to be paid for the tax, part of the Tax Year, or Tax Year 2007 and earlier; and b. upon the Objection Decision Letter the letter a can not appeal or filed an appeal with the verdict unacceptable.
Article 11 with the introduction of this Ministerial Regulation, against a petition filed before the enactment of the corrections Regulations the Minister of this and have not been resolved up to the issuance of the Decree, subsequent to the completion of the process of with the issuance of the letter decision made on the basis of the provisions as set forth in the regulations of the Minister.

Article 12 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance number 19/FMD. 03/2008 concerning the procedures for correction of Typos, mistakes Count, and/or application of Certain Provisions of the confusion In Regulations, revoked and declared inapplicable.

Article 13 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 ();