Guidelines to Certificate of Exemption (SKB) Tax for Small Micro Medium Enterprises (UMKM)

The Directorate General of Taxes (DGT) has issued guidelines on Certificates of Exemption to Withholding and/or Income Tax Collection for Tax Payer subject to Government Regulation Number 46 Year 2013 (SKB PP 46/2013). These guidelines are valid until the enactment of implementing regulations of PP 23 No. 2018.

 

Here are the details of the related guidance contained through S-421 / PJ.03 / 2018:

  1. Certificate of Exemption issued based on PP 46/2013 before July 1, 2018 is treated as a Certificate of Taxpayer subjected to Income Tax under PP 23/2018 (Certificate).
  2. In the case of a Taxpayer who already has Certificate of Exemption issued based on PP 46/2013, as referred to in point 1 above, carries out a transaction with a Withholding Taxpayer or Tax Collector, there shall be no deduction of Income Tax on such transaction insofar as the Taxpayer is able to submit proof of payment of Income Tax on such transaction to the Withholding Taxpayer or Tax Collector.
  3. Certificate of Exemption issued based on PP 46/2013, as referred to in point 1 above, shall be valid until the deadline stated in the Certificate of Exemption.
  4. The ongoing Application for Certificate of Exemption issued based on PP 46/2013 that is submitted before July 1, 2018, is subjected to be issued a Certificate as long as the Taxpayer qualifies as a subject to Income Tax under PP 23/2018.
  5. The application and the legalization for Certificate of Exemption issued based on PP 46/2013 that is filed from 1 July 2018 onwards cannot be processed and the Taxpayer must apply for a Certificate.
  1. Examples of application forms for Certificates, Certificate forms, and rejection forms of application for Certificates can be downloaded by click here.

 

Source : http://www.ortax.org/ortax/?mod=info&page=show&id=284&list=1

 

Circular Letter Number SE-04/PJ/2018 Regarding Services To Taxpayers In Connection With Delivery Of Annual Corporate Income Tax Return And Report On Investment Transfer And Realization And/Or Additional Asset Placement
Circular Letter Number SE-04/PJ/2018 Regarding Services To Taxpayers In Connection With Delivery Of Annual Corporate Income Tax Return And Report On Investment Transfer And Realization And/Or Additional Asset Placement

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