Stipulation of Article 23/26 Withholders which are Required to Prepare Withholding Slips and Submit Tax Returns in Accordance with DGT Regulation No. PER-04/PJ/2017.
- October 14, 2019
- Posted by: Administrator
- Category: Tax News
The Government of Indonesia, through the Directorate General of Taxes (DGT), has issued DGT Decree No.KEP-599/PJ/2019 (KEP-599) concerning the Stipulation of Article 23 and/or Article 26 Income Tax Withholders which are Required to Prepare Withholding Slips and Obliged to Submit Monthly Article 23 and/or Article 26 Withholding Tax Returns In Accordance with DGT Regulation Number PER-04/PJ/2019.
The points of KEP-599 can be summarized as follows:
- Stipulates that Taxpayers that have certain criteria and are registered under certain Tax Offices are obliged to prepare withholding slips and to submit Monthly Article 23 and/or Article 26 Withholding Tax Returns in accordance with DGT Regulation No. PER-04/PJ/2019. You may consider checking the attachment to KEP-599 to confirm whether or not your company is among those meeting the criteria;
- Even if a Taxpayer’s registered tax office has changed, the obligation shall still apply; and
- If the Taxpayer’s status as VAT-able Company (Pengusaha Kena Pajak – PKP) is revoked, the obligations should follow DGT Regulation Number PER-53/PJ/2009 instead of DGT Regulation Number PER-04/PJ/2019.
This DGT Decree is dated September 5, 2019.