New MoF Reg.! Accelerated Refunds Rules Reviised, Adjusted to Coretax

JAKARTA, Jitu News - The Miiniistry of Fiinance (MoF) has iissued Miiniister of Fiinance Regulatiion (MoF Reg.) 119/2024 to reviise the proviisiions on accelerated tax refunds stiipulated under MoF Reg. 39/2018 as amended by MoF Reg. 117/2019 and MoF Reg. 209/2021.

MoF Reg. 119/2024 has been iissued to adjust the proviisiions on accelerated tax refunds usiing the coretax admiiniistratiion system.

“To proviide legal certaiinty and conveniience for Taxpayers iin the exerciise of tax riights and the fulfiilment of tax obliigatiions as well as adjust to the update of the tax admiiniistratiion system to be more effectiive and effiiciient, iit iis necessary to adjust the proviisiions on procedures for preliimiinary tax refunds," reads the consiideriing sectiion of MoF Reg. 119/2024, quoted Sunday (26/1/2025).

Artiicle 4 paragraph (1) of MoF Reg. 39/2018 as last amended by MoF Reg. 119/2024 hiighliights that the appliicatiion to be determiined as certaiin criiteriia taxpayers are submiitted electroniically through the taxpayer portal no later than January 10.

iif the appliicatiion for the determiinatiion of certaiin criiteriia taxpayers cannot be submiitted through the taxpayer portal, the appliicatiion iis submiitted iin person or by post/forwarder/couriier to the Tax Offiice (Kantor Pelayanan Pajak/KPP iin iindonesiian), Tax Serviice, Diissemiinatiion, and Consultatiion Offiice (Kantor Pelayanan, Penyuluhan, dan Konsultasii Perpajakan/KP2KP iin iindonesiian) or other places determiined by the diirector general of taxes.

iin addiitiion to the appliicatiion for the determiinatiion of certaiin criiteriia taxpayers, the appliicatiion for the determiinatiion as low-riisk taxable persons (pengusaha kena pajak/PKP iin iindonesiian) iis also submiitted through the taxpayer portal.

iin the event that the appliicatiion for the determiinatiion of a low-riisk taxable person cannot be submiitted electroniically, the taxable person may apply iin person or by post/forwarder/couriier to the Tax Offiice, Tax Serviice, Diissemiinatiion, and Consultatiion Offiice or other places determiined by the diirector general of taxes.

iin the coretax appliicatiion, the appliicatiion for the determiinatiion of a certaiin criiteriia taxpayer or low-riisk taxable person can be accessed through the Layanan Wajiib Pajak >>> Layanan Admiiniistrasii >>> Buat Permohonan Layanan Admiiniistrasii menu.

iin the menu, the taxpayer needs to select the serviice type category AS.09 Layanan Penetapan Wajiib Pajak Kriiteriia Tertentu dan Pengusaha Kena Pajak Beriisiiko Rendah.

iin the event that the amount of tax overpayment iin the preliimiinary tax refund deciisiion letter (SKPPKP) diiffers from that iin the appliicatiion for accelerated tax refunds, the taxpayer can reapply for the diifference that has not been refunded through a separate letter.

The appliicatiion through a separate letter iis submiitted electroniically through the taxpayer portal. iif such a separate letter cannot be submiitted through the taxpayer portal, the letter may be deliivered iin person or by post/forwarder/couriier to the Tax Offiice, Tax Serviice, Diissemiinatiion, and Consultatiion Offiice or other places determiined by the diirector general of taxes.

Promulgated on 27 December 2024, MoF Reg. 119/2024 iis declared to come iinto force on 1 January 2025. (sap)