On 4 February 2019, the Director General of Taxes (“DGT”) issued regulation No. PER-03/PJ/2019 regarding Procedures for Granting Fiscal Statements (“SKF”) as a renewal of the previous regulation No. PER-32/PJ/2014.

Taxpayers that need SKF to obtain certain services and/or the implementation of certain activities from Ministries / Institutions or other parties can obtain SKF by submitting an application through the DGT website or by submitting a written application directly to the tax office.

This regulation requires the taxpayer to fulfill certain requirements to request the issuance of SKF, as follows:

  1. The taxpayer has submitted the Annual Income Tax Return for the most recent two years;
  2. The taxpayer has submitted the Monthly VAT Returns for the most recent three periods;
  3. The taxpayer does not have any tax payable at the tax office where it is registered; and
  4. The taxpayer is not facing the process of a criminal offense in taxation.

If the taxpayer submits the request through the online system, the DGT will check the completeness of the submission electronically through the online system. In this process, the application submitted by the taxpayer may be approved or rejected automatically by the online system.

Taxpayers can also still submit written applications for issuing SKF directly to their tax office, addressed to the DGT c.q. Head of Tax Service Office (“KPP”) where the application is submitted. The DGT will issue the SKF within three working days if the application is approved.

The SKF is valid for a period of 1 (one) month from the date of issuance. In the case that a Taxpayer has a branch, the SKF also applies to the Taxpayer’s branch.

When this DGT Regulation comes into force:

  1. SKF issued from 2 January 2019 until this DGT Regulation is issued shall remain valid and expire within 1 (one) month from the entry into force of this DGT Regulation; and
  2. SKF issued before 2 January 2019 are declared invalid.

This regulation is effective from 4 February 2019.

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