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

Criteria for Individuals Who Must Have an NPWP
Criteria for Individuals Who Must Have an NPWP

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