Requirements for Expansion of Tax Incentives Can Be Accessed at DGT Online

Sunday, 03 May 2020

Requirements for Expansion of Tax Incentives Can Be Accessed at DGT Online

JAKARTA. The Directorate General of Tax (DGT) has implemented a deployment system of online application, as a follow-up to the expansion of tax incentives provided by the government to taxpayers (WP) affected by Covid-19. Deployment system is carried out to accommodate industrial fields which were not previously included in the list of recipient facilities.

Thus, taxpayers included in the expansion criteria can already access the requirements through the DGT website online, starting on 2 May, 2020. As it is known, the government has expanded the scope of tax facilities provision for companies affected by Covid-19 by issuing Minister of Finance Regulation (PMK) number 44 / PMK.03 / 2020, which revised and revoked the previous regulation, PMK number 23 / PMK.03 / 2020.

Read: Covid-19 Spreading Escalates, the Recipient of Tax Incentive Widened to MSMEs

Facilities provided through the regulation include, Income Tax Article (ITA) 21 borne by the government, reduction of ITA 25, exemption of ITA 22 on Import, acceleration of  Value Added Tax (VAT) refunds and exemption of final income tax 0.5%. All these facilities are valid from the April tax period to September 2020.

Notification Deadline is Revised

Some of the requirements that can be accessed by taxpayers of incentive recipient on the DGT online page include, notification of the use of facilities for taxpayer that utilize ITA 2 borne by the government and reduction of ITA 25 facilities. As well as other required certificates, such as PP 23 certificate for taxpayers who want to take advantage of the exemption of final income tax 0,5%.

However, the notification of the utilization of ITA 21 borne by the government facility may be made maximum on 20 May, 2002 for the utilization of the facility during the April tax period. While the notification of the utilization of ITA 25 installment reduction facility is no later than 15 May, 2020 for utilization during the April tax period.

This deadline is different from the previous DGT's statement which stated that the latest can be submitted no later than 31 May, 2020, for the April 2020 tax period.



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