To Use Tax Incentives Again, DGT Urges Taxpayers to Reapply

JAKARTA. The Directorate General of Taxes (DGT) urges taxpayers to deliver re-notification of the use of tax incentives for those affected by the Corona Virus Disease 2019 (Covid-19) pandemic.

This appeal is conveyed to remind taxpayers who have taken advantage of the incentives in 2020 and have a Tax Exemption  Letter (SKB) or have submitted a notification of the use of facilities but want to re-use the facilities in 2021.

As we know, the government recently extended the usage incentive deadline for six months, until June 2021, through the Minister of Finance Regulation (PMK) Number 9 / PMK.03 / 2021.

In detail, there are five points of appeal submitted by DGT on its official website. First, taxpayers who already have a tax exemption letter or submit a notification of facility use must re-apply for a tax exemption letter or notification for 2021.

Second, companies where employees receiving Income Tax Article (ITA) 21 borne by the government facility or companies that get a reduction in installments of ITA 25 in January 2021 can submit a notification on a maximum of 15 February 2021.

Third, companies that have submitted a notification of the use of ITA 21 borne by the government facility in 2020, but have not submitted a realization report since the notification was submitted, may submit a report no later than 28 February 2021.

Fourth, taxpayers who are classified as Micro, Small and Medium Enterprises (MSMEs) and final income tax withholder for construction services P3-TGAI in 2020, can deliver the realization of the use of government-borne income tax facilities by, a maximum of 28 February 2021.

Fifth, taxpayers who apply for or notify the use of incentives before 9 February 2021, must submit an application or notification again.