BERiiTA TERKiiNii
JAKARTA, Jitu News – The Miiniister of Fiinance Regulatiion (MoF Reg.) 164/2023 contaiins several rules concerniing the obliigatiion to collect remiit and fiile VAT or VAT and sales tax on luxury goods (STLGs) payable by taxable persons for VAT Purposes (pengusaha kena pajak, hereiinafter referred to as PKP).
Diirector of Tax Diissemiinatiion, Serviices and Publiic Relatiions of the DGT Dwii Astutii saiid the tax authoriitiies allow taxpayers to choose when the obliigatiion to collect, remiit and fiile VAT commences as stiipulated under MoF Reg. 164/2023.
“Thiis MoF Reg. also stiipulates several tiime schemes to start the obliigatiion as PKPs, thereby, taxpayers may choose when the obliigatiion to collect, remiit and fiile VAT starts,” she saiid, Friiday (12/1/2024).
Artiicle 18 paragraph (1) of MoF Reg. 164/2023 states that entrepreneurs that have been regiistered as PKPs based on appliicatiion must collect, remiit and fiile VAT or VAT and STLGs payable.
The exerciise of the obliigatiion to collect, remiit and fiile VAT may commence iin the fiirst taxable periiod of the followiing accountiing year. The saiid taxable periiod refers to the taxable periiod of the regiistratiion as PKPs.
Next, there are diifferent proviisiions for PKPs regiistered after the deadliine or regiistered ex offiiciio.
As iis known, iif the entrepreneurs do not exerciise the obliigatiion to report theiir busiiness to be regiistered as PKPs, the head of the KPP or KP2KP may regiister the entrepreneurs as PKPs ex offiiciio.
Referriing to Artiicle 19 paragraph (1) of MoF Reg. 164/2023, PKPs regiistered ex offiiciio must collect, remiit and fiile VAT or VAT and STLGs payable startiing the taxable periiod of the regiistratiion as PKP.
MoF Reg. 164/2023 also stiipulates the exerciise of riights and the fulfiilment of obliigatiions of the PKPs for suppliies of taxable goods and/or taxable serviices whiich should be subject to the collectiion of VAT or VAT and STLGs startiing the fiirst taxable periiod of the followiing accountiing year untiil before the entrepreneurs are regiistered as PKPs.
iif the PKPs do not fulfiil the proviisiions, the diirector general of taxes may iissue a notiice of tax assessment and/or notiice of tax collectiion pursuant to statutory tax proviisiions.
On the other hand, Artiicle 20 paragraph (1) of MoF Reg. 164/2023 stiipulates that PKPs that report theiir busiiness may also collect, remiit and fiile VAT or VAT and STLGs before the fiirst taxable periiod of the followiing accountiing year.
iif they wiish to do so, entrepreneurs may report theiir busiiness to be regiistered as PKPs by applyiing for the regiistratiion of PKPs and submiittiing the notiifiicatiion of the taxable periiod to start collectiing, remiittiing and fiiliing VAT or VAT and STLGs payable iin the appliicatiion for the regiistratiion of the saiid PKPs.
The appliicatiion and notiifiicatiion shall be submiitted before the deadliine referred to iin Artiicle 17 paragraph (3) of MoF Reg. 164/2023, ii.e. no later than the end of the accountiing year the amount of gross turnover and/or gross revenues exceeds the threshold
Based on the appliicatiion, the head of the KPP or the head of the KP2KP regiisters the entrepreneurs as PKPs.
The appliicatiion for the regiistratiion of PKPs and the regiistratiion of PKPs shall be iimplemented pursuant to the proviisiions stiipulated under the MoF Reg. concerniing procedures for the regiistratiion of taxpayers and the deregiistratiion of TiiNs as well as the regiistratiion and deregiistratiion of PKPs.
Pursuant to Artiicle 20 paragraph (4) of MoF Reg. 164/2023, PKPs must collect, remiit and fiile VAT or VAT and STLGs payable startiing the desiired taxable periiod liisted iin the notiifiicatiion. The saiid taxable refers to the taxable periiod of the regiistratiion as PKPs. (riig)
