Implementation and Extension of the Period of Tax Administration Services in Force Majeure Due to Covid-19 Pandemic (PMK29/PMK.03/2020, SE-26/PJ/2020 & KEP-178/PJ/2020)
- May 10, 2020
- Posted by: Administrator
- Category: Tax News
To provide legal certainty in services to Taxpayers due to the Covid-19 outbreak, the Minister of Finance issued Minister of Finance Regulation No.29/PMK.03/2020 (“PMK-29”) on 7 April 2020, regarding the Implementation of Tax Administration Services in Force Majeure Conditions due to Corona Virus Disease 2019, which has been effective since 7 April 2020, and its implementing regulation DGT Circular No.SE-26/PJ/2020 (“SE-26”) concerning Procedures for Implementing Tax Administration Services in Force Majeure Due to Corona Virus Disease 2019, which has been effective since 24 April 2020.
The essence of the regulations can be summarized as follows:
- During the force majeure, Tax Administration Services for Taxpayers are carried out through the electronic facilities (e-mails and Certain Channels). In the case that the electronic facilities are unable to be used, Tax Administration Services can be done by post or freight forwarding service/courier with receipt of delivery.
- The due dates for completion of Tax Administration Services during the force majeure can be extended for a specific settlement period. However, the Taxpayer shall submit a request electronically to the Tax Office (“KPP”) where it is registered, attaching the required documents, to the registered e-mail address or through certain channels determined by the DGT.
- Upon the application and when the requirements have been received completely and have been verified, the Tax Office shall publish the legal product of Tax Administration Services. Otherwise, the Tax Office will return the Tax Administration Service request to the Taxpayer.
The periods for certain settlements are further regulated by Decree of the Director General of Tax No.KEP-178 / PJ / 2020 (“KEP-178”) concerning the Extension of Tax Administration Service Settlement Period in Force Majeure due to Coronavirus Disease 2019 Pandemic, such that the implementation of the previously determined periods changes to:
|Extension of Tax Administration Service Settlement Period During the Force Majeure||a. The period of completion is 1 (one) working day or no later than 7 (seven) working days;
b. The period of completion is more than 7 (seven) working days but not later than 1 (one) month;
c. The period of completion is 1 (one) month or more.
|a. Extended to 15 (fifteen) working days at the latest since the application is received completely;
b. Extended to 1 (one) month from the receipt date of a complete application;
c. No extension granted.
This KEP-178 has been effective since 9 April 2020.