Regulation Update
DGT Issues New Rule Regarding SSP, Account Code and Tax Payment Ammended

Monday, 11 May 2020

DGT Issues New Rule Regarding SSP, Account Code and Tax Payment Ammended

The Directorate General of Taxes (DGT) issued a new regulation on the procedure for filling out the Tax Payment Slip (Surat Setoran Pajak/SSP) through the Regulation of the Director General (Perdirjen) Tax number PER-09 / PJ / 2020 concerning the Form, Content and Procedure for Filling in SSP which replaces the previous rule, Perdirjen Tax number PER-22 / PJ / 2017.

SSP is a proof of deposit or tax payment made by taxpayers (WP) through the designated place of payment. Each SSP can only be used to make payments or deposits for one type of tax, one tax period or year, one Tax Assessment Letter (Surat Ketetapan Pajak/SKP), Tax Collection Letter (Surat Tagihan Pajak/STP), Tax Assessment Letter of Land and Building tax, Tax Collection Letter of Land and Building Tax or a decree on legal remedies that causes the amount of tax to be paid is increased. 

For each SSP submission must use one tax account code and one type of tax payment. As for, in the latest regulation DGT changed the list of account codes and tax type codes as attached to the regulation. This change was made so that the account code and tax type code can be in accordance with the development of rules in the taxation field.

In the latest rules, DGT also accommodate the procedure to fill SSP through billing application owned by DGT or other billing code publishing system integrated with DGT billing system. While in the former regulation, the procedure for delivering SSP through the billing system was not regulated.

In addition, with the new regulation, taxpayer only needs to make SSP in two copies, the first copy for taxpayer record and the second copy for Bank or Post of perception as the party receiving payment. Previously, the SSP had to be made in four duplicates each for the taxpayer record, state treasury office, tax office, and payee archive.



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