Taxpayer Registration Services

The Directorate General of Taxes provides special service to citizens who have not registered as taxpayer yet. The registration service gives them opportunity to have Taxpayer Identification Number (NPWP). The service completion period is 1 (one) working day after the application is fully received. Citizens can directly go to tax office to apply the registration or they can also get it through e-Registration

They need to support the application with additional documents as follow:
a. Individual Taxpayers both those who run their own businesses or not (employees) have to prepare:
- Copy of Resident Identification Card, or Passport for Foreigners.
b. Entities/Corporate Taxpayers have to attach:
- Copy of Deed of the entity estabishment.
- Copy of Certificate as Branch/Permanent Establishment (BUT) from the central office abroad.
- Copy of Corporate’s leaders’ Taxpayer Identification Number.
- Copy of Resident Identification Card of corporate’s Leaders (Indonesians), or Passports if the Leaders are Foreigners.
c. Government Treasurers need to prepare:
- Letter of Appointment as Government Treasurer.
- Copy of his/her Resident Identification Card.
d. Joint Operation as Tax Withholder:
- Copy of Certificate/Agreement Letter/Deed of Establishment as a Joint Operation.
- Copy of Resident Identification Card of corporate’s Responsible Persons (Indonesians), or Passports if the Responsible Persons are Foreigners.
- Copy of Responsible Persons’ Taxpayer Identification Number.

The applicants have to consider that according to PER 44/PJ/2008, they should fill out the registration form clearly based on the real identity stated in Resident Identification Card or other certificates such as name, address, domicile or place of business. It will avoid the difference identity as taxpayer and as resident or business entity.

In conclusion, the DGT will always serve every single citizen or entity who wants to register as taxpayer. The service starts when they apply the registration and the process finishes right after tax authority sign out the Letter of Taxpayer Registration and print out the Tax Identification Number Card within one business day.

Tax Reporting

As provided in the Act, the notice of Taxation (SPT) has the function as a means for the taxpayer in reporting and calculating the amount of Tax charged is actually payable. In addition the notice function to report the payment or repayment of Tax the taxpayerwell done itself or through the mechanism of cutting and the voting is done by thecutter/Gleaner, reported assets and liabilities, and the payment of a cutter or acollector of the Tax collection and cutting have been carried out.

So the notice has important significance both for the Taxpayer and Tax reform. Tax reporting delivered to KPP or KP2KP where the Taxpayer is registered. SPT can be distinguished as follows:

SPT SPT, i.e. the Period used for the monthly tax payment melakukanPelaporan.

There are some Time namely: SPT PPh Pasal 21, PPh Pasal 22, PPh Pasal 23, PPh PasalPPh 25, Article 26, article 4 of the PPh (2), PPh Pasal 15, PPnBM, as well as VAT andVAT Collector

SPT annual, i.e. SPT used annual untukPelaporan.

There are several types of SPT: Annual tax payers and tax payers Private People

Currently specific to the SPT The VAT already can be submitted electronically via the e-Filing application. Submission of SPT's annual income tax can also be made online through the application of e-SPT.

KeterlambatanPelaporan for The SPT VAT subject to a fine of $ 500,000 (five hundredthousand dollars), and to other Time SPT fined Rp 100,000,-(one hundred thousandrupiah). As for the delay in Annual Personal income tax People SPT especiallybeginning in the 2008 Tax imposed a fine of Rp 100,000,-(one hundred thousand dollars), and Annual income tax Agency SPT imposed fines amounting to Rp.1,000,000(one million rupiah).

Series Of VAT-VAT Refund Procedures

LEGAL BASIS

Statutory VAT Number 42 year 2009

Regulation of the Minister of finance number: 72/FMD. 03/2010 regarding the refundof excess VAT Procedures/PPnBM

PKP CAN ONLY APPLY FOR A REFUND (RESTITUTION) AT THE END OF THE FISCAL YEAR

When in a time of input tax, tax can be credited is larger than the output Tax, the difference is the tax advantages are compensated to the next Tax.

PKP may apply for a refund of the excess taxes (restitution) at the end of the fiscal year. For PKP People excluded from the personal obligation of conductingbookkeeping, understanding the fiscal year is the calendar year.

PKP CAN APPLY FOR A REFUND (REFUND) ON EACH OF THE TAX PERIODS

The PKP exports BKP Intangibles;

PKP is doing the submission and/or delivery of the BKP JKP to VAT Collector

PKP who did surrender BKP and/or submission of a JKP his VAT no admission;

PKP the BKP Intangible exports;

PKP does JKP exports; and/or

PKP in stage yet produce referred to in article 9 paragraph (2a) of the VAT law. (The contents of article 9 paragraph (2a) ACT on VAT: Taxable for employers who have notyet done so producing the submission owed tax, tax on the acquisition of Input and/or import capital goods can be credited)

HOW TO PETITION FOR FILING RETURNS (RESTIRUSI)

PKP may apply for a refund of the excess Taxes by using:

SPT The VAT, by means of filling (give cross mark) in the column "Returned(restitution)"; or

Petition for individual, in the column "Returned (restitution)" in the SPT The VAT is not filled or not sign the petition includes the repayment of excess tax.

Petition for refund of excess Tax submitted to KPP at the PKP was confirmed.

Petition for refund of excess Tax determined one (1) application for one (1) period oftaxation.

RESEARCH AND DECISION LETTER OF INTRODUCTION OF TAX ADVANTAGESREVERSION (SKPPKP)

Research done to excess Tax refund application is filed by:

PKP certain criteria as referred to in article 17C UU KUP;

Article 17C UU KUP describes certain criteria of WP (WP Comply).

PKP to certain requirements as stipulated in article 17D UU KUP; or

Article 17 D UU KUP contains about WP that meets certain requirements.

PKP low-risk as referred to in article 9 paragraph (4 c) the VAT ACT. Research byNOOBS UNITED made against:

the truth of the fulfillment of the provisions of article 9 paragraph (4b) letter a, letter b,letter c, letter d, and the letter e VAT legislation;

completeness of notification letter and lampiran-lampirannya;

writing the truth and taxation; and

correctness of the payment of taxes has been done by the taxpayer.

The Director General of Taxes after doing research on the application of the excess Taxreturns filed by PKP, should publish a preliminary Tax Advantages Reversion Decree(SKPPKP) of not longer than 1 month since the moment of receipt of the application for a refund of excess tax.

In a period of 1 month has elapsed and the Director General of taxes do not publishSKPPKP, requests for refund of excess tax is filed is deemed to be granted and theSKPPKP should be the longest published 7 days after a period of 1 month is over.

NO PUBLICATION AGAINST LOW RISK SKPPKP PKP

Against the low-risk, PKP SKPPKP not published if:

research results declared Taxable Employers do not comply with the provisions of article 9 paragraph (4b) letter a, letter b, letter c, letter d, and the letter e VATlegislation;

the research results revealed no more pay;

attachments Notice is incomplete; and/or

the payment of taxes is not true.

In case SKPPKP is not published, the low risk of PKP must be given notice in writingusing the form attachment FMD-72/FMD. 03/2010 refund excess Tax and petition;from PKP will be processed according to the provisions of article 17B UU KUP.

EXAMINATION AND SKP

Examination of application for refund of the excess Taxes raised by the PKP in addition:

PKP certain criteria (article 17 C ACT– KUP),

PKP certain requirements (article 17 D UU KUP),

PKP low risk (article 9 paragraph 4 c ACT– VAT).

The Director General of Taxation after conducting checks on the application of the taxadvantages reversion should publish SKP longest 12 months since Tax advantagesreversion requests received. This 12-month period does not apply in respect of thePKP was dilakukanpemeriksaan evidence of criminal acts in the field of taxation.

If after exceeding a period of 12 months the Director-General of Taxes has not given a decision, requests for refund of overpaid tax is deemed to be granted and must be the longest published SKPLB 1 month after that period ends