Recording Procedure of Income Tax Art. 21 Borne by the Government (DTP)

The Government has issued Regulation of Ministry of Finance Number 86/PMK.03/2020 regarding Tax Incentives for Taxpayers Affected by Corona Virus Disease 2019 Pandemic, which one of the facility is the extension of Income Tax Article 21 until tax period of December 2020.

Guideline procedure as describe on Circular Letter Number SE-43/PJ/2020.

In addition, the procedure for recording SSP PPh 21 DTP into eSPT has also changed as the following infographic.

 

 

 

Source: Ortax

 

 

Circular Letter Number SE 15/PJ/2018 Regarding Audit Policy
Circular Letter Number SE 15/PJ/2018 Regarding Audit Policy

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