Supervision Procedures Post Tax Amnesty Period

SUPERVISION PROCEDURES

POST TAX AMNESTY PERIOD

8th of  August, 2018

The Directorate General of Taxes (DGT) will conduct supervision procedures to ensure taxpayer compliance post Tax Amnesty period. Supervision will be carried towards Taxpayers who did not participate or take part in the Tax Amnesty Program by issuing Supervision Sheets. Based on the Director General of Taxes Circular Letter Number SE-14/PJ/2018, supervision towards Taxpayers who do not participate in Tax Amnesty Program is carried out by examining and comparing internal and external data and/or information regarding the Taxpayers Assets in the database that by the DGT possess. Supervision is carried out by the Account Representative (AR) in the Supervision and Consultation Division II / III / IV (Waskon II / III / IV Section) or by Executor of Extensification and Counseling Division. Examinations of data regarding the Taxpayer’s Assets by the the AR including:

  1. External and/or internal data and/or information that has been validated and provided by information system of various sourced from: Taxpayer’s Income Tax Returns, statements, results from site visits, data and/or information from other “Institutions, Associations, or Others Parties” (ILAP), results of development and analysis of “Information, Data, Reports and Complaints” (IDLP), Internet, and other data and/or information.
  2. Annual Income Tax Report and/or Monthly Final Income Tax in regards to the Disclosure of Net Assets, in the event that it has been submitted by the Taxpayer.

If it is known that there are assets obtained by the Taxpayers between the January 1, 1985 to December 31, 2015 that have not been reported in the Annual Income Tax Return, the results from the research and comparison done by the AR will be presented in the Taxpayer’s Tax Amnesty Supervision Sheet. A tax audit process may occur as a follow up in regards to the Supervision Sheet, or  if no follow up is needed the Supervision Sheet will be archived.

In the event that a Tax Audit is suggested towards a Taxpayer, the Taxpayer shall then be issued a Tax Audit Instruction Letter (SP2) based on other statements obtained form Net Assets Declarations. The tax audit process may only be carried out towards Taxpayers who did not participate or take part in the Tax Amnesty Program only if the Tax Audit Instruction Letter is issued before the 19th of July 2019

General supervision, namely the supervision of the implementation of tax obligations for the period / tax year on all types of taxes will continue to be carried out in addition to supervision procedures towards those who did not participate or take part in the Tax Amnesty Program, while also taking into account the expiration date of tax assessments/ tax collection letter as stipulated in the Circular of the Director General of Taxes Number SE‑39/PJ/2015.

 

Source : http://www.ortax.org/ortax/?mod=info&page=show&id=289&list=1

Implementation of Taxpayer Accounting Modul Revenue Accounting System on Tax Transaction Entry
Implementation of Taxpayer Accounting Modul Revenue Accounting System on Tax Transaction Entry

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