Procedures for Electronic Submission of Objection Letters (E-Filing)
- September 10, 2020
- Posted by: Administrator
- Category: Tax News
On 29 July 2020, the Directorate General of Taxes (“DGT”) issued a Regulation Number PER-14/PJ/2020 (“PER-14”) regarding Procedures for Electronic Submission of Objection Letters (E-Filing). This regulation describes the procedure for filing an Objection Letter through Electronic Channel (E-filing), which is regulated in Article 9 of Minister of Finance Regulation Number 9/PMK.03/2013 concerning Procedures for Submitting and Settling Objections as amended by MoF Regulation Number 202/PMK.03/2015.
The main points of PER-14 are summarized as follows:
- A Taxpayer can file an Objection Letter through the Electronic Channel (e-filing).
- The DGT will validate the Objection Letter submitted through e-filing. For the result of the validation, the Taxpayer will be notified by a statement.
- The Objection Letter must be signed by the Taxpayer using an Electronic Signature. Please refer to PER-04/PJ/2020 for how to obtain an Electronic Certificate.
- The e-filing shall be done by accessing the DGT Online website and selecting the e-objection menu.
PER-14 became effective on 1 August 2020.