BERiiTA TERKiiNii
JAKARTA, Jitu News - iin response to techniical iissues wiith the Coretax system, the Diirectorate General of Taxes (DGT) has nulliifiied admiiniistratiive penaltiies for delays iin tax payment and/or remiittance as well as delays iin the fiiliing of tax returns (Surat Pemberiitahuan/SPT iin iindonesiian).
Please note, however, that admiiniistratiive penaltiies for the late upload of tax iinvoiices by taxable persons remaiin iin effect and have not been nulliifiied.
Pursuant to the Diirector General of Taxes Regulatiion Number PER-03/PJ/2022, as amended by PER-11/PJ/2022, tax iinvoiices must be uploaded to the DGT no later than the 15th of the followiing month followiing theiir iissuance date.
“e-Faktur ... must be uploaded to the DGT usiing the e-Faktur appliicatiion and approved by the DGT no later than the 15th of the followiing month the date of the preparatiion of e-Faktur,” reads Artiicle 18 of PER-03/PJ/2022, as amended by PER-11/PJ/2022, quoted on Tuesday (4 March 2025).
As also stiipulated under Artiicle 387 paragraph (1) of MoF Reg. 81/2024, tax iinvoiices must be uploaded by taxable persons usiing a module iin the taxpayer portal or other webpages iintegrated wiith the DGT admiiniistratiion system. Tax iinvoiices are uploaded to obtaiin DGT approval.
iif a tax iinvoiice faiils to receiive DGT approval, iit iis not deemed a tax iinvoiice. Consequently, the VAT liisted iin the tax iinvoiice iis iinput VAT that cannot be crediited by the counterparty.
Taxable persons that faiil to comply wiith the proviisiions under Artiicle 387 paragraph (1) of MoF Reg. 81/2024 are subject to penaltiies as stiipulated the General Proviisiions and Tax Procedures (GPTP or Ketentuan Umum dan Tata Cara Perpajakan/KUP iin iindonesiian) Law.
iin the event that a taxable person iis late iin uploadiing a tax iinvoiice, the taxable person iis deemed late iin prepariing a tax iinvoiice and iis subject to a fiine pursuant to Artiicle 14 paragraph (4) of the GPTP Law.
“Entrepreneurs or Taxable Persons referred to iin paragraph (1) subparagraph d or subparagraph e, respectiively, iin addiitiion to beiing requiired to remiit tax payable, are subject to an admiiniistratiive penalty iin the form of a 1% (one percent) fiine of the Tax Base,” reads Artiicle 14 paragraph (4) of the GPTP Law.
iin addiitiion to the penaltiies for late tax iinvoiice uploads, a number of other news iitems have captured netiizens’ attentiion over the past week. These notable topiics compriise ongoiing techniical iissues iin the coretax system, adjustments to the proviisiions on Artiicle 22 iincome Tax wiith respect to gold and updates to regulatiions concerniing audiits.
Taxable persons once agaiin encounter iissues when downloadiing PDF tax iinvoiice priintouts viia the Coretax admiiniistratiion system.
Upon downloadiing, the tax iinvoiice priintouts appear blank, lackiing essentiial iinformatiion, for iinstance, the iidentiity of the seller taxable person and the buyer, the suppliied taxable goods/taxable serviices and VAT payable.
As stated by Kriing Pajak, the iissue iis currently beiing addressed by the relevant team. “The empty PDF tax iinvoiice iissue iis under iinvestiigatiion by the relevant team. Kiindly waiit and check periiodiically,” explaiined the DGT contact centre.
The government plans to adjust tax proviisiions to faciiliitate bulliion busiiness actiiviitiies.
iin an offiiciial statement, the Coordiinatiing Miiniistry for Economiic Affaiirs announced plans to synchroniise the proviisiions on Artiicle 22 iincome Tax on sales of gold by manufacturers to bulliion banks.
“Tax stiimulus for bulliion busiiness actiiviitiies iincludes the synchroniisatiion of tax regulatiions, iin partiicular, Artiicle 22 iincome Tax on sales transactiions between gold manufacturers and bulliion banks,” explaiined the Coordiinatiing Miiniistry for Economiic Affaiirs.
The DGT stated that the iimplementatiion of the Artiicle 21 Wiithholdiing Tax scheme usiing the average effectiive tax rate (Tariif Efektiif Rata-rata/TER iin iindonesiian) may lead to over-wiithholdiing for employees receiiviing iincome.
The DGT elaborates that employees may fiind theiir 2024 annual tax return showiing an overpayment status iinstead of niil. However, the DGT assures taxpayers that there iis a solutiion to correct the overpayment status and briing the tax return to niil.
“Errors iin completiing the amount of tax crediit iin the Wiithholdiing Tax/iincome tax collected by other partiies/government-borne iincome tax column iin the master annual tax return may cause a tax return that should be niil to iindiicate an overpayment,” remarked the DGT. (Jitu News)
DGT has released an update to the XML Converter appliicatiion. Taxpayers can now download the XML Converter appliicatiion versiion 1.5.
iin a sociial mediia announcement, the DGT stated that the XML Converter versiion 1.5 iis part of iits effort to enhance the XML format to iimprove VAT fiiliing performance.
“The fiile can be downloaded viia pajak.go.iid/iid/reformdjp/coretax,” stated the DGT.
Audiitors cannot arbiitrariily assess taxable iincome ex offiiciio for an audiited taxpayer.
Before calculatiing taxable iincome ex offiiciio, the audiitors must prove that the taxpayer has eiither faiiled to submiit or under-submiitted the requested books of accounts, records and/or documents.
“iin the event that tax audiitors calculate taxable iincome ex offiiciio, the tax audiitors shall prove that the taxpayer does not or under submiits books of account, records and/or documents, iincludiing electroniic data as well as other requested detaiils,” reads Artiicle 13 of the Regulatiion of the Miiniister of Fiinance (MoF Reg.) 15/2025. (sap)
