PMK 165/PMK.03/2017: Procedure for Taxpayer to be Exempted from Sanction 200%

As a follow up of the Tax Amnesty program, the Ministry of Finance (MoF) issued the Regulation of the Minister of Finance No. 165 / PMK.03 / 2017 (“PMK”).  The PMK regulates the tax procedure for taxpayers who report hidden assets before the assets are discovered by the Directorate General of Taxation (DGT).

Director of Tax Regulation II DGT, Yunirwansyah said the procedure called Voluntary Asset Disclosure with Final Tax (Pengungkapan Aset Secara Sukarela “PAS” – Final) which provides an opportunity for all taxpayers who’s assets have not been reported in the Annual Income Tax Return fiscal year 2015 as well as Asset Statement “Surat Pernyataan Harta” (SPH) of Tax Amnesty period to declare their assets.

Taxpayers who voluntarily report their assets will pay income tax at a rate of 30 percent for individual taxpayers and 25 percent for corporate taxpayers. In addition, 12.5 percent for certain individuals or entities, subject to the provision of income derived from independent services is below Rp 4.8 billion and / or employees with income below Rp 632 million amount per year.

“How about if the taxpayer declared his own assets? In PMK 165, if the taxpayer declares his assets through Final Income Tax Return (SPT PPh Final), the same tariff applies as regulated in Government Regulation Number 36 Year 2017; 30 percent for Individual, 25 percent for Corporate, and 12.5 percent for certain taxpayer, “added Yunirwansyah at the DGT Office , Jakarta, Monday (27/11/2017).

According to Yunirwansyah, since the disclosure of this asset revealed by the taxpayer himself before the asset is found by the DGT, the provision of sanctions in Article 18 of the Tax Amnesty Law does not apply to those who utilize the PAS-Final procedure. The disclosureable assets are assets acquired by the taxpayer until December 31, 2015 and are still held at that time.

The PAS-Final Procedure can be executed by submitting the Final Income Tax Return Form, attached with the Tax Payment Slip with the Tax Account Code 411128 and the Payment Code 422, to the respected Tax Office where the Taxpayer is registered.

This PAS-Final Procedure can only be utilized as long as the DGT has not issued a Tax Audit Order Letter (Surat Perintah Pemeriksaan “SP2”) of the undisclosed asset data.

Currently DGT has been granted authority under Law No. 9 Year 2017 to access financial data owned by financial institutions such as banking and capital markets. Starting 2018, financial institutions will routinely provide financial data to the DGT, including financial data from 100 other countries that have agreed to exchange financial information in order to combat cross-country tax breakers.

‎Therefore, the DGT encouraged the taxpayers who have not and especially those who have participated in the Tax Amnesty and still have the hidden assets to immediately utilize the PAS-Final procedure as set out in this PMK-165 before the DGT discovers the hidden asset data.

Previously, the DJP confirmed there is no second round tax amnesty programmed during this year. Revision of Regulation of the Minister of Finance (PMK) Number 118 Year 2016 certainly only eliminates sanctions for taxpayers who have participated or who have not participated in previous tax amnesty program.

“There will be no second round tax amnesty,” said Director of Counseling, Services, and Public Relations Directorate General of Taxation, Hestu Yoga Saksama when contacted by

One of the highlight is exempted from 200% amount sanction for those who have participated in tax amnesty program and 2% times the maximum 24 months sanction to those who have not participated in tax amnesty program.

Suffice to say, Hestu Yoga convinced that those who have participated tax amnesty can be exempted from 200 percent sanction according to Article 18 Tax Amnesty Law, also, 2 percent times a maximum of 24 months sanction for those who do not participate in tax amnesty program.

“No sanctions will be imposed according to Article 18 for those who participated in tax amnesty (200 percent sanction), and 2 percent times a maximum of 24 months sanction for taxpayer who did not participate tax amnesty ,” he explained.

The requirement needed, he said, taxpayer must voluntarily declare assets that has not been disclosed in the tax amnesty program and tax return. “Also, should the taxpayer have not been issued a tax audit order letter or the audit process have not yet completed,” explains Hestu Yoga.

(Translation RP)

Source : ur-wajib-pajak-lapor-harta-bebas-sanksi-200-persen 

The Director General of Taxation Regulation Number PER – 03/PJ/2019
The Director General of Taxation Regulation Number PER – 03/PJ/2019

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