Procedures for Issuing Tax Assessment Notices and Tax Collection Notices
- September 15, 2023
- Posted by: Administrator
- Category: Tax News

On August 22, 2023, the Ministry of Finance issued a new regulation no. 80/2023 (“MoF-80/2023”) regarding the Procedures for Issuing Tax Assessment Notices (“SKP”) and Tax Collection Notices (“STP”). MoF-80/2023 came into force on the date of its promulgation, August 24, 2023. The enactment of MoF-80/2023 revokes previous regulations, i.e. MoF-145/2012 which regulates the procedures for issuing SKP and STP, MoF-255/2014, certain articles in MoF-256/2014, and MoF-78/2016 which regulate SKP and STP for Land and Building Tax.
Salient points taken from MoF-80/2023 are as follows:
- MoF-80/2023 consolidates the provisions for the issuance of SKP and STP, as well as STP for Land and Building Tax, which were previously governed by separate regulations;
- At the time of promulgation of this regulation, the delivery of SKP and STP to the Taxpayers can be done electronically upon availability of the system;
- Through this regulation, the Government can issue SKP for:
a.Underpayment in stamp duty collection;
b.Carbon tax collectors who have failed to collect and/or remit carbon taxes properly; and
c.Taxpayers engaged in activities that generate carbon emissions that have not paid or underpaid carbon taxes.
- For taxpayers that have obtained approval to use USD currency, SKP and STP (with exception for administrative penalty) is issued using USD currency.