Summary of Regulation of the Minister of Finance Number 9/PMK.03/2018 regarding Amendment to Regulation of the Minister of Finance Number 243/PMK.03/2014 regarding Tax Returns (SPT)
The amendments set out in this regulation are as follows:
- Article 1 sub-article 12 regarding definition of Scrutiny and Receipt of Tax Return;
- Article 3 paragraph (1) regarding the types of Tax Return and addition of 1 new paragraph, namely paragraph (3), regarding the Indication of Part of Tax Year in Annual Income Tax Return for Part of Tax Year;
- Article 8 by amending paragraph (3), deleting paragraph (4) and paragraph (5), and adding new menambahkan paragraphs, namely paragraph (2a), paragraph (6), paragraph (7), paragraph (8), and paragraph (9) regarding the submission of Periodic VAT Return and Periodic Article 21 or Article 26 Income Tax Returns in the form of electronic documents through a certain channel;
- Article 10 by amending paragraph (2), paragraph (4) and paragraph (6) and adding new paragraphs, namely paragraph (2a) regarding obligation to submit Tax Return for withheld Article 21 and/or Article 26 Income Tax even though the amount of Article 21 and/or Article 26 Income Tax withheld in December is nil, and adding paragraph (8a) regarding exemption for VAT withholders from the obligation to submit Periodic VAT Return if in a Tax Period there is no transaction that must be subjected to the withholding of VAT or Luxury Goods Sales Tax;
- Article 11 by amending paragraph (2) and paragraph (3) and adding 1 new paragraph, namely paragraph (2a) regarding validation date for individuals or corporations which are not taxable entrepreneurs making VAT payments for independent developing activities and having obtained validation with state revenue transaction numbers;
- Article 20 paragraph (1) regarding correction of Tax Return by taxpayer based on their own initiative;
- Article 23 regarding the recording tax returns into taxation database for which Tax Return receipts have been issued.
Moreover, there are also additions of new articles, as follows:
- Article 3A regarding criteria of tax withholders who can use SPT Masa PPh Periodic Article 21 and/or Article 26 Income Tax Returns, Periodic Article 23 and/or Article 26 Income Tax Return, and the submission of Periodic VAT Returns in the form of electronic documents;
- Article 9A regarding timeframe for submission for individual and corporate taxpayers being obligated to submit Annual Income Tax Return for Part of Tax Year;
- Article 16A regarding obligation to submit Annual tax Return within the extended timeframe as indicated in the notice of the extension of timeframe for the submission of annual tax returns;
- Article 2 lA, Article 21B, Article 21C, Article 21D, and Article 21E regarding scrutiny of tax returns that have been submitted, the issuance of receipts or return of incomplete tax returns, as well as the format of Notice of Tax Return Deemed Not Submitted and request for additional documents;
- Article 23A and 23B regarding calculation of time for the settlement of tax overpayment refund;
- Article 26A regarding obligation to submit tax returns through certain channels to be applicable for the submission tax return as of April 2018.
This regulation has come into effect as of January 26, 2018.
The regulation only available in Bahasa as below: