The Directorate General of Taxes (DGT) expanded the provision regarding the obligation to use electronic tax withholding slip (Bupot) through the e-Bupot application by issuing the Director General of Taxes Decree number KEP-368 / PJ / 2020.
In the provision that took effect from 10 August, DGT stipulates that all taxpayers who meet the requirements must use e-Bupot in making tax withholding slip for Income Tax Article (ITA) 23 or ITA 26 starting from tax period of September 2020. This is different from the entitlement mechanism that has been done so far.
During this time, DGT will issue a list of taxpayers who are required to use e-Bupot, as stated in the Decree of the Director General of Taxes number KEP-178 / PJ / 2017, KEP-178 / PJ / 2018, KEP-452 / PJ / 2018, KEP -599 / PJ / 2019, KEP-652 / PJ / 2019 and KEP-269 / PJ / 2020. So, taxpayers who meet the requirements do not automatically have to use e-Bupot.
e-Bupot is a special application provided by DGT to make electronic tax withholding slip. In order to make a taxpayer e-Bupot that meets the criteria must have an electronic certificate.
Referring to the Regulation of the Director General of Taxes number PER-04 / PJ / 2007, the criteria for taxpayers who must make e-Bupot are, first, they have issued more than 20 tax withholding slip for ITA 23 or ITA 26 within one tax period. Second, the amount of gross income on which is the basis of tax imposition is more than IDR 100 million in one piece of tax withholding slip.
Third, have already submitted an electronic periodic Tax Return (SPT). Fourth, registered at the Medium Tax Office (KPP), KPP within the Special Jakarta Regional Office or the Large Taxpayers Regional Office.
As a proof of tax withholding for ITA 23 and ITA 26, taxpayers are required to be able to submit a tax return for the period of ITA 23 and ITA 26.
For taxpayers who are not required to make an e-Bupot, in submitting their tax return for the period of ITA 23 and ITA 26, they can use physical tax withholding slip.
Periodic tax return of ITA 23 and 26 are letters used by taxpayers in reporting the calculation and payment of income tax. There are two types of periodic tax returns, the first one that is submitted electronically and one that is submitted manually, using a physical document.
Besides having to contain a list of tax withholding slip, periodic tax return also contains the master document of periodic income tax return, tax payment slip (SSP) and state revenue slip or overbooking slip.