Extension of the Period of the Implementation of Rights and Fulfillment of Tax Obligations in Force Majeure Period (SE-22/PJ/2020)
- May 10, 2020
- Posted by: Administrator
- Category: Tax News
Following Decree of the Indonesia National Agency for Disaster Management (“BNPB”) No. 13A of 2020, the Director General of Taxes has stipulated Circular No.SE-22 / PJ / 2 020 (“SE-22”) concerning Guidelines for the Implementation of the Extension of the Period of the Implementation of Rights and Fulfillment of Tax Obligations in Government Regulation in Lieu of Law No. 1 2020 regarding State Financial Policy and Financial System Stability for Handling the Corona Virus Disease 2019 (Covid-19) and/or in Order to Face Threats that Harm National Economy and/or Financial System Stability.
The stipulation contains the periods for completion of rights and fulfillment of tax obligations in the force majeure period of 29 February 2020 until 29 May 2020, which has been effective since 9 April 2020
| Time Frame for Implementation of Rights and Obligations in Force Majeure Period | Before | After |
| Submission of Objection* | Not later than 3 (three) months from the date the tax assessment was sent or from the date of tax withholding or tax collection (Article 25 Paragraph 3 of the KUP Law). | Not later than 9 (nine) months (3 months + 6 months) from the date the tax assessment letter was sent or from the date of tax withholding or tax collection. |
| Application for Tax refund | Not later than 1 (one month) since as stated in Article 11 Paragraph 2 of the KUP Law. | Not later than 2 (two) months (1 month + 1 month) since as stated in Article 11 Paragraph 2 of the KUP Law. |
| Issuance of Tax Assessment Letter in connection with the Return of Tax Overpayment | Not later than 12 (twelve) months since the notification letter stating that overpayment was received completely (Article 17B Paragraph 1 of the KUP Law). | Not later than 18 (eighteen) months (12 months + 6 months) since the notification letter stating the overpayment is received completely. |
| Issuance of Tax Objection Decision Letter* | Not later than 12 (twelve) months from the date the objection letter was received (Article 26 Paragraph 1 of the KUP Law). | Not later than 18 (eighteen) months (12 months + 6 months) from the date of the objection letter was received. |
| Granting Decisions on Requests for Reduction / Elimination / Cancellation of administrative sanctions, Tax Collection Notices, and Tax Audit Results | No later than 6 (six) months from the date of the application is received, the decision must be made on the application submitted (Article 36 Paragraph 1c of the KUP Law). | Not later than 12 (twelve) months (6 months + 6 months) from the date of the application is received. |
* Does not include Land and Building Tax