Obligations for Taxable Entrepreneurs to Make Withholding Slip of Article 23 and Article 26 Income Tax

The Directorate General of Taxation of the Ministry of Finance stipulates that Taxable Entrepreneurs (PKP) registered at the Primary-Level Tax Service Offices throughout Indonesia as Withholders of Article 23 and/or Article 26 Income Tax are required to make Withholding Slip and submit Periodic Article 23 and/or Article 26 Income Tax Returns starting from the tax period of August 2020. Such provisions are set out in Decision of the Director General of Taxation Number KEP-269/PJ/2020 regarding Designation of the Withholders of Article 23 and/or Article 26 Income Tax Required to Make A Withholding Slip and Required to Submit Periodic Article 23 and/or Article 26 Income Tax Returns based on Regulation of the Director General of Taxation Number PER-04/PJ/2017.

 

In addition, the obligation to make Withholding Slip and submit Periodic Income Tax Returns will continue to apply, even if the entrepreneur who has been stipulated as Withholders of Article 23 and/or Article 26 Income Tax no longer has status as PKP. Meanwhile, for taxpayers who have just been designated as PKP after the stipulation of Decision of the Director General of Taxation KEP-269/PJ/2020, the obligation to make Withholding Slip and submit Periodic Article 23 and/or Article 26 Income Tax Returns is valid since the tax period of the designation.

 

 

 

 

 

 

 

Source https://legalcentric.com/content/view/151571

The Minister of Finance Regulation Number 98/PMK.04/2019 Rates Of Administrative Sanction In The Form Of Fine And Procedure For The Imposition, Collection, And Payment Of Administrative Sanction In The Form Of Fine For Violations Of The Provisions On Foreign Exchange From Export Proceeds From Natural Resources Business, Management, And/Or Processing Activities
The Minister of Finance Regulation Number 98/PMK.04/2019 Rates Of Administrative Sanction In The Form Of Fine And Procedure For The Imposition, Collection, And Payment Of Administrative Sanction In The Form Of Fine For Violations Of The Provisions On Foreign Exchange From Export Proceeds From Natural Resources Business, Management, And/Or Processing Activities

No Comment

Leave a Reply

Your email address will not be published. Required fields are marked *