Procedures for Preliminary Refund of Tax Overpayment

Preliminary refund of tax overpayment may be granted based on Decision on Preliminary Refund of Tax Overpayment (SKPPKP) issued by the Director General of Taxation upon conducting examination on requests for preliminary refund of tax overpayment submitted by Taxpayers of Certain Criteria (as intended in Article 17C of the Law on General Provisions of Taxation), Taxpayers of Certain Requirements (as intended in Article 17D of the Law on General Provisions of Taxation) or Low Risk Taxable Entrepreneurs (as intended in Article 9 paragraph (4c) of the Law on Value Added Tax). This regulation elaborates more on the requirements and procedures to be designated as Taxpayers of Certain Criteria, Taxpayers of Certain Requirements or Low Risk Taxable Entrepreneurs.

To be eligible for such Preliminary Refund, the taxpayers concerned must submit a request by filling out the Preliminary Refund column in their Tax Returns and subsequently the Director General of Taxation will previously examine the formal tax obligations as specified in this regulation, or examine the accuracy in the writing and calculation of tax as well as examine the Input Taxes. The results of the examinations will then be used by the Directorate General of Taxation as the basis for granting such Preliminary Refund to the taxpayers by issuing Decision on Preliminary Refund of Tax Overpayment (SKPPKP). However, if a Taxpayer of Certain Criteria, or Taxpayer of Certain Requirements or Low Risk Taxable Entrepreneur submits Tax Returns indicating an overpayment and submits request for tax overpayment refund in accordance with the provisions of Article 17B of the Law on General Provisions of Taxation, the follow up to the Tax Returns will be taken based on the provisions of Article 17B of the Law on General Provisions of Taxation.

This regulation has come into effect as of April 12, 2018 by revoking Regulation of the Minister of Finance Number 71/PMK.03/2010, Regulation of the Minister of Finance Number 74/PMK.03/2012, Regulation of the Minister of Finance Number 198/PMK.03/2013, as well as the provisions of Article 5 up to Article 7 of Regulation of the Minister of Finance Number 72/PMK.03/2010 and the provisions of Article 18A of Regulation of the Minister of Finance Number 147/PMK.04/2011 which has been amended several times by Regulation of the Minister of Finance Number 255/PMK.04/2011, Number 44/PMK.04/2012 and Number 120/PMK.04/2013.

 

 

 

 

 

 

Source https://legalcentric.com/content/view/132137

SE – 51/PJ/2016 Regarding Technical Directives For The Issuance of Tax Charges of Land And Building
SE – 51/PJ/2016 Regarding Technical Directives For The Issuance of Tax Charges of Land And Building

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