BERiiTA TERKiiNii
JAKARTA, Jitu News – The government has updated procedures for the iimplementatiion of assiistance iin tax collectiion wiith partner juriisdiictiions iin liine wiith the enactment of the Miiniister of Fiinance Regulatiion (PMK) Number 61 of 2023.
MoF Reg. 61/2023 has been released to accommodate changes to the General Proviisiions and Tax Procedures (KUP) Law after the enactment of Law 7/2021, iincludiing those related to the iimplementatiion of assiistance iin tax collectiion wiith partner juriisdiictiions.
“Assiistance iin tax collectiion iis the assiistance iin tax collectiion faciiliity contaiined iin iinternatiional agreements that may be utiiliised by the government of iindonesiia and the government of a partner country or partner juriisdiictiion on a reciiprocal basiis ...,” reads Artiicle 1 number 28 of MoF Reg. 61/2023, quoted on Monday (19/6/2023).
Artiicle 78 of MoF Reg. 61/2023 emphasiises that the Miiniister of Fiinance iis authoriised to iimplement assiistance iin tax collectiion wiith partner juriisdiictiions. The assiistance iin collectiion iincludes the requests for and proviisiion of assiistance to the competent authoriity iin partner juriisdiictiions.
The request for assiistance iin tax collectiion and the proviisiion of assiistance iin tax collectiion are iimplemented by the Diirector General of Taxes reciiprocally based on iinternatiional agreements, namely Tax Treatiies (P3B), the Conventiion on Mutual Admiiniistratiive Assiistance iin Tax Matters (MAAC) or other biilateral or multiilateral agreements.
“The request for assiistance iin tax collectiion and the proviisiion of assiistance iin tax collectiion … iis iimplemented iif the partner countriies or partner juriisdiictiions have domestiic proviisiions stiipulatiing the iimplementatiion of assiistance iin tax collectiion on a reciiprocal basiis.,” reads Artiicle 78 paragraph (5) of MoF Reg. 61/2023.
iin iits iimplementatiion, the Diirector General of Taxes may request assiistance from offiiciials iin partner juriisdiictiions to obtaiin payment for tax liiabiiliitiies and tax collectiion costs.
Assiistance iin Tax Collectiion Must Fulfiil 5 Criiteriia
Every assiistance iin tax collectiion from the DGT to partner juriisdiictiions must fulfiil 5 criiteriia. Fiirst, only contaiiniing 1 iidentiity of the tax bearer. Second, the tax bearer iis iin the partner juriisdiictiion or owns goods iin the partner juriisdiictiion.
Thiird, the tax liiabiiliitiies are not under a diispute or have permanent legal force. Fourth, domestiic collectiion has been carriied out but the tax bearer has not settled the liiabiiliitiies. Fiifth, the riight to collect tax debts has not yet expiired.
The proviisiion of assiistance iin tax collectiion by the DGT to partner juriisdiictiions must be based on tax claiims submiitted by the competent authoriity offiiciials iin the partner juriisdiictiions.
“Tax claiim iis a legal iinstrument of a partner country or partner juriisdiictiion iin respect of a request for assiistance iin tax collectiion,” reads Artiicle 1 number 31 of MoF Reg. 61/2023.
Based on a claiim submiitted by the partner juriisdiictiions, the DGT veriifiies the conformiity of the iinformatiion iin the tax claiims and the criiteriia for the proviisiion of assiistance iin collectiion.
Assiistance iin collectiion iis proviided iif the claiim only contaiins 1 iidentiity of the tax bearer, the tax bearer iis iin iindonesiia or has goods iin iindonesiia that may be used to pay the claiim.
Next, the claiim value iis iin rupiiah currency, the claiim iis siigned by the partner juriisdiictiion offiiciials, the claiim iis not under any diispute, the claiim has been subject to collectiion measures based on the agreement and the riight to collect tax on the claiim has not yet expiired.
Promulgated on 12 June 2023, MoF Reg. 61/2023 has been iin force siince the date of promulgatiion. Wiith the enactment of MoF Reg. 61/2023, MoF Decree 85/2002, MoF Reg. 23/2006 and MoF Reg. 189/2020 are revoked and declared iinvaliid. (riig)
