JAKARTA. The government has issued regulation on extending taxation incentives for companies affected by Corona Virus Disease 2019 (Covid-19) on 27 April 2020. Although it is published at the end of the month, taxpayers can use the facility since the April 2020 tax period.
This regulation is a revision as well as revoking Minister of Finance Regulation (PMK) Number 23 / PMK.03 / 2020, which previously governed the provision of tax incentives in the form of Income Tax Article (ITA) 21 Borne by the Government (DTP), exemption of ITA 22, 30% reduction of ITA 25, and the acceleration of VAT refunds.
For taxpayers who have utilized the 30% reduction of ITA 25 installment starting the April 2020 tax period, do not forget to submit a notification to the Directorate General of Taxes (DGT) maximum of 15 May, 2020.This notification letter is a taxpayer's requirement to use the facility.
The notice can be submitted by accessing and logging in on pajak.go.id site. Then, taxpayer can choose the Service (Layanan) menu and then tap the KSWP banner, then scroll down to Profil Pemenuhan Kewajiban Saya (my obligation compliance profile). After that, please select the facility you want to use.
The 30% reduction of ITA 25 installment facility is provided to taxpayers engaged in 846 certain industrial sectors, companies that obtain Import Facility for Export Purpose (KITE) facilities and companies located in bonded zones.