Regulation Update
DGT Sets Electronic Unification of Income Tax Withholding Taxpayers, Here's the List!

Thursday, 18 February 2021

DGT Sets Electronic Unification of Income Tax Withholding Taxpayers, Here's the List!

JAKARTA. The Directorate General of Taxes (DGT) determines a number of taxpayers who must withhold or collect Unification of Income Tax (PPh) electronically.

Among them, taxpayers who meet the criteria as a collector/withholder and maker of Unification of Periodic Income Tax Return (SPT), which have a maximum of 20 tax withholding slip of Unification Income Tax with a tax base value of not more than IDR 100 million per tax withholding slip.

In addition to meeting these criteria, this appointment is only limited to taxpayers registered at certain Tax Offices (KPP), including Medium Tax Office (KPP Madya) of Central Jakarta, South Jakarta I, Small Tax Office (KPP Pratama) of Jakarta Gambir III, Small Tax Office of Jakarta Gambir IV, and KPP Jakarta Kebayoran Baru IV.

This obligation will take effect from the February 2021 tax period, except for those who submit their tax return through the Application Service Provider (PJAP), starting to withhold or collect Unification of Income Tax from the March 2021 tax period.

Read: Understanding the Mechanism of Making Unification of Periodic Income Tax Return

This stipulation is contained in the Director General of Taxes Decree Number KEP-20 / PJ / 2021 which is effective since it was enacted on 22 January 2021 which is a derivative of the Director General of Taxes Regulation Number PER-23 / PJ / 2020 regarding the procedure for making Unification of Income Tax Return.

Unification of periodic income tax return is a notification letter used by withholding or collectors of income tax in reporting withholding or collection of several types of income tax in one tax period.

Unification of periodic income tax return consists of various types of documents such as a master document of periodic income tax return, a detailed list of self-paid income tax, a list of objects of withholding or collection of other parties' income tax, a list of evidence of withholding or collection of unification along with a list of tax payment slip, state revenue slip, and overbooking slip.

While some of the information that must be available in the unification of  periodic income tax return includes:

  • Tax Period and Tax Year
  • The tax return status is normal or amended
  • The identity of the Income Tax Withholder/Collector
  • Type of Income Tax
  • The tax base amount
  • The total value of income tax withheld, collected, borne by the government, and/or self-paid income tax;
  • The total amount of income tax
  • The total amount of income tax paid in the amended tax return
  • The amount of income tax that is underpaid or overpaid due to amendment
  • Name and signature of the Income Tax Withholder / Collector or proxy
  • The date of the Unification of periodic income tax return is made


 



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