The Procedures for the Implementation of Tax Rights, the Fulfillment of Tax Obligations and the Electronic Issuance, Signing, and Delivery of Tax Decisions and Assessments
- July 9, 2021
- Posted by: Administrator
- Category: Tax News
The Minister of Finance (“MoF”) has issued regulation No. 63/PMK.03/2021 dated 7 June 2021 concerning the Procedures for the Implementation of Tax Rights, the Fulfillment of Tax Obligations and the Electronic Issuance, Signing, and Delivery of Tax Decisions and Assessments (“PMK-63”). PMK-63 is effective since 08 June 2021.
The main points of this regulations are summarized as follows:
- Taxpayers may implement rights and fulfill tax obligations using electronic signatures both certified and non-certified.
- Certified electronic signatures for government agencies and non-agencies; or
- Non-certified electronic signatures using the Directorate General of Tax Authorization Code (DGT-TAC).
- To obtain a Certified Electronic signature, the Taxpayer should submit an application to the Electronic Certificate Provider through the DGT website.
- To obtain DGT-TAC the Taxpayers should submit an application to the DGT using an electronic channel by completing the information using the form provided.
- In the event that the electronic channel is not available, the Taxpayer shall request the DGT-TAC from the Tax Office. The Tax Office will verify the application and shall issue the decision after one working day from complete submission.