JAKARTA. The Directorate General of Taxes (DGT) will examine the 2019 Annual Income Tax (PPh) Return of the tax year 2019 submitted before 30 June 2020, or which gets relaxation. The examination will be carried out starting on 1July, 2020.
Relaxation of submission of Annual Income Tax Return is a facility provided to the Taxpayer (WP) of an entity or individual who conducts bookkeeping but cannot submit Annual Income Tax Return along with its completeness documents before 31 May 2020. This condition occurs because of the impact of Corona Virus Disease 2019 (Covid-19).
Therefore, the government provides relaxation by allowing them to deliver completeness documents such as financial statements before 30 June, 2020. Submission of completeness documents is done through the correction mechanism for Annual Income Tax Return for tax year 2019.
The completeness of documents that must be submitted together with Annual Income Tax Return form, including complete financial statements such as income statement and balance sheet, and other documents other than the required financial statements.
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This is stated in Regulation of the Director General of Taxes number PER-06 / PJ / 2020, concerning Procedures for Submission, Reception and Processing of 2019 Income Tax Return, related to the 2019 Corona Virus Disease Pandemic.
Taxpayers who deliver their documents correctly and completely will not be subject to administrative sanction. However, if the document is incomplete or not in accordance with the provisions and if the examination result shows that there is underpayment, taxpayer will be subject to administrative sanction in the form of interest.
Likewise, if taxpayers do not submit completeness of documents until 30 June 2020, it will be deemed not to submit the Annual Income Tax Return in 2019, so that administrative sanction will also be imposed
