B. Delivery of a Late-Time Notification Letter in the last year prior to the term of the Compulsory Tax-required Year for the Tax Period January to November is not more than 3 (three) Taxes for any type of tax and not
(2) Which is referred to by no tax arreers as referred to in Section 2 of the letter b is the state of Wajib Tax on 31 December of the year prior to the designation as Taxpayer With Certain Criteria.
(3) Which is referred to by a financial report audited by a public accountant or government financial oversight agency as referred to in Article 2 of the letter c is a financial report attached in the Tax Annual Notice Letter The required income is delivered for 3 (3) consecutive years until the end of the year before the date of the mandatory tax date with the specified criteria.
(1) The Redemption as a Taxpayer With Certain Criteria as referred to in Section 2 is done:
a. based on the invocation of Wajib Tax; or
B. Under the authority of the Director General of the Tax.
(2) The deadline of submission of the application as referred to in paragraph (1) the letter a, is submitted most slowly on January 10 in the year of the mandatory tax date with the specific criteria.
(3) Based on the results of the research upon fulfillment of the requirements as referred to in Article 2 and Section 3, the Director General of Tax:
a. publish a decision on the assignment of the Taxpayer With Certain Criteria, in the event of a Taxation Requirement as referred to in paragraph (1) to meet the requirements; or
B. Notify IBM in writing that the Cloud Service is not available to the Cloud Service, as specified in the Cloud Service.
(4) The decision of the decision on Compulsory Taxes with certain criteria and the written notice as referred to in paragraph (3) of the letter b, is done most slowly on February 20 in the year of the mandatory tax date with the specific criteria.
(5) If up to the date of 20 February in the year of assignment as referred to in paragraph (4) the Director General of Tax does not provide a decision, the invocation of the Taxes as referred to in paragraph (1) is considered approved and the Director General Taxes publish the decision regarding the assignment of the taxpayer with certain criteria.
(6) The decision regarding the designation of Taxpayer With Certain Criteria as referred to in paragraph (5) is published at least 5 (5) business days after the end of the deadline as referred to in paragraph (4).
(7) The decision of the Director General of Tax as referred to in paragraph (3) of the letter a valid for a term of 2 (two) calendar year, accounting for the date of 1 January in the year of the mandatory tax rate with certain criteria.
(8) The decision of the Director General of Tax as referred to in paragraph (3) of the letter a in accordance with the example of the format as set forth in Annex I which is an inseparable part of the Regulation of this Minister.
(9) The notice of a rejection notice as referred to in paragraph (3) of the letter b corresponds to the example of the format as set forth in Annex II which is an inseparable part of the Regulation of this Minister.
BAB III
SUBMISSION AND RESEARCH APPLICATION FOR OVERPAYMENT OF TAX PAYMENTS
Section 5
(1) Against the Specified Tax (s) as a Taxpayer With Certain Criteria, the filing of a refund of excess tax payments is performed by passing the request 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.
Section 6
(1) Against the Specified Tax (s) as a Taxpayer With Certain Criteria under the request as set forth in Section 4 of the paragraph (1) letter a, the request for the overage in the tax payment as referred to in Section 5 are processed under the provisions of Section 17C of the KUP Act.
(2) Against the Specified Tax (s) as a Specified Criteria under the authority of the Director General of the Tax (s) as referred to in Section 4 of the paragraph (1) letter b, the request for the return of the tax repayment. as referred to in Section 5 of the Code of the KUP Act, unless the Taxes apply to be processed under the provisions of Section 17B of the KUP Act.
(3) In the event of a refund of excess tax payments submitted by Businessman of low-risk Taxes which is also designated as Taxpayer With Certain Criteria, the return of excess tax payments is processed under the terms of the as referred to in Article 9 of the paragraph (4c) of the PPN Act.
(4) In the case of a Compulsory Tax as a Taxpayer With Certain Criteria does not submit a written request as referred to in Section 5, the Notice of Consent Tax becomes a More Notice Letter. Pay that is not accompanied by the application of the overage in tax and actionable under the terms as set out in Section 17 of the paragraph (1) of the KUP Act.
Section 7
(1) The Director General of Tax does research on the application of the excess tax repayment of the taxpayer with certain criteria processed under the provisions of Article 17C of the KUP Act as referred to in Article 6.
(2) The research as referred to in paragraph (1) is conducted over:
a. the completeness of the Notices Letter and its attachments;
B. write truth and tax calculation;
c. Authorization of Tax or Input Taxes based on the confirmation results in the application of the Directorate General of Tax or confirmation by using the mail; and
D. the truth of the tax payment that has been committed by Wajib Tax.
BAB IV
THE PRIMARY RETURN OF THE EXCESS TAX PAYMENT AND THE ISSUER OF THE EXCESS TAX RETURN DECISION (SKPPKP)
Section 8
(1) The Director General of Tax after conducting research on the application of the tax overpayment of the Taxpayer With Certain Criteria as referred to in Article 7 of the paragraph (1), publishes the Preliminary Refund Decision Overage charges are up to three (3) months of complete acceptance for the Income Tax, and at most one (one) month since the request is fully received for the Value Added Tax.
(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 request for the return of the excess tax payment is considered granted.
(3) In the event of a request for a refund of excess tax repayment is deemed to be granted in paragraph (2), the Director General of Tax publishes the Refund of the Most Excess Taxes 7 (7) of the working day After the end of the term, it is the end of the term.
(4) The Letter of the Excess Tax Return decision as referred to in paragraph (1) corresponds to the example of the format as set forth in Annex III which is an inseparable part of this Minister's Regulation.
Section 9
(1) The Excess Tax Return decision letter as referred to in Section 8 is not published in matters based on the results of the research on the application of the tax overpayment of the taxpayer with the specific criteria Showing:
a. there is no tax overpayment;
B. The notice and its attachments are not complete;
c. The writing and the tax calculation are not correct;
D. Tax Credits or Input Tax based on the confirmation results in the Tax General Directorate application system or confirmation by using the mail is not correct; or
e. Tax payments are not correct.
(2) In the event of a request for a refund of excess tax payments not issued by the Refund Of Excess Tax (1), Wajib Tax is deemed not to apply.
Section 10
(1) The Tax Period, Part Year Tax or Tax Year that may be granted a prepaid primary return of tax payments including the Tax Term, Part Year of Tax or Tax Year covered in the term 2 (two) calendar year as referred to in Article 4 of the paragraph (7).
(2) Including those given the overage in the tax payment as referred to in paragraph (1) includes:
a. excess tax payments based on the correcting Notice for Tax Time, Part Year Tax or Tax Year covered in the term 2 (two) calendar year as referred to Section 4 paragraph (7); and
B. A correcting letter of notice as a letter is delivered in the period of Mandatory Tax still status as a taxpayer with a specific criterion.
(3) The overage (s) of the tax (s) as referred to in paragraph (1) and paragraph (2) shall not be provided after the end of the term 2 (2) calendar year as referred to in Section 4 of the paragraph (7), in the case of the Tax Concurrent:
a. Perform an Open Proof of Evidence Check or a Criminal Investigation action in the Field of Taxation;
B. late delivering the Time Notices Letter for a particular tax type 2 (two) consecutive Tax Days;
c. delay of delivering the Time Notices for a specific type of tax (three) of the Tax Period in 1 (one) calendar year; or
D. Too late to deliver the Annual Notice.
BAB V
THE REVOCATION OF THE TAXPAYER DESIGNATION WITH CERTAIN CRITERIA
Section 11
(1) The required tax (s) of the Cloud Service as a Service (as defined in the applicable Service), as specified in the applicable Terms of Service, may be used in the applicable Service
a. Perform an Open Proof of Evidence Check or a Criminal Investigation action in the Field of Taxation;
B. late delivering the Time Notices Letter for a particular tax type 2 (two) consecutive Tax Days;
c. delay of delivering the Time Notices for a specific type of tax (three) of the Tax Period in 1 (one) calendar year; or
D. Too late to deliver the Annual Notice.
(2) The Director General of Tax publishes the decision regarding the revocation of the taxpayer with certain criteria as referred to in paragraph (1) and notifying it in writing to Wajib Tax.
(3) Taxes with certain criteria that have been revoked by their suppressor as referred to in paragraph (1), cannot be given a preliminary refund of the excess tax payment.
(4) The decision of the Director General of Tax on the revocation of the taxpayer with certain criteria as referred to in paragraph (2) in accordance with the example of the format as set forth in Annex IV which is an inseparable part of The rules of this minister.
Section 12
(1) excluded from the provisions as referred to in Section 8 of the paragraph (2), in which case there is a condition that causes the primary return of the tax repayment cannot be provided as referred to in Article 10 of the paragraph (3) or Article 11 verse (3).
(2) In the event of a request for a refund of excess tax payments not given a primary return of taxes as referred to in Article 10 of the paragraph (3) or Article 11 paragraph (3), Wajib Tax is deemed not to apply.
Section 13
(1) Taxes with certain criteria that are repealed as referred to in Section 11, may be specified as a Taxpayer With Certain Criteria in the subsequent settlement period under the terms as contemplated in the applicable Terms of Service. Section 2, Section 3, and Section 4.
(2) exempted from the provision as referred to in paragraph (1), in the case of the Compulsory Tax is still the examination of the initial evidence or the investigation of a criminal offence in the field of taxation.
BAB VI
OTHER LAIN-CONDITIONS
Section 14
(1) In the case of Wajib Tax is deemed not to apply as referred to in Article 9 of the paragraph (2) and Section 12 of the paragraph (2), the Director General of the Tax notified in writing to the Compulsory Tax and Notices Letter of the Taxpayer The tax becomes a More Pay Notice Letter that is not accompanied by an application for the return of the tax overpayment.
(2) More Pay Notice Letters that are not accompanied by a tax repayment return request as referred to in paragraph (1) follow up under the terms as set forth in Section 17 paragraph (1) of the KUP Act.
Section 15
(1) The Director General of Tax can conduct an examination of the Taxpayer With Certain Criteria and publish a tax decree, after providing a preliminary refund of the excess tax.
(2) Examination as referred to in paragraph (1) is performed under the laws of taxation that govern regarding the examination.
BAB VII
THE TRANSITION PROVISION
Section 16
With the enactment of this Ministerial Regulation:
1. Against the decision regarding the Compulsory Tax designation by certain criteria which have been published before the enactment of this Minister's Regulation, it is declared to remain in effect until the end of the term of the Compulsory Tax-required Service. That.
2. The use of the Cloud Service may be used in conjunction with the Cloud Service, as specified in the Order of the Order. with the assignment of the IBM Software as a Service (s).
BAB VIII
CLOSING PROVISIONS
Section 17
At the time the Regulation of the Minister is in effect, the Finance Minister Regulation Number 192 /PMK.03/2007 on the Order of the Taxpayer Designation with certain criteria in order to return the overage in excess of the tax payment, revoked and declared does not apply.
Section 18
The Minister ' s rules are beginning to apply to the date of the undrased.
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 May 14, 2012
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D. W MARTOWARDOJO
Promulgated in Jakarta
on May 15, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
lamp
