Regulation Update
Certifying Electronic Document Signature, Tax Authority Involves External Parties

Wednesday, 16 June 2021

Certifying Electronic Document Signature, Tax Authority Involves External Parties

The Minister of Finance issues a special regulation that regulates the use of electronic signed tax documents, which opens up room for cooperation in the implementation of electronic certification between DGT and other agencies and parties.

The regulation is the Minister of Finance Regulation No.  63/PMK.03/2021 on Procedures for the Implementation of Tax Rights and Fulfillment of Tax Obligations as well as the Issuance, Signing, and Electronic Delivery of Tax Decisions or Assessments, which are promulgated and effective as of 8 June 2021.

There are two types of electronic signatures, i.e. certified and non-certified. To get an electronic signature certificate, a Taxpayer must submit an application to one of the providers of electronic certification through the DGT website, which is integrated with the website of the appointed provider. The procedure and the validity period of the electronic certificate are in accordance with the provisions made by the electronic certification provider.

Meanwhile, to be able to affix a non-certified electronic signature on an electronic document, the Taxpayer must use the Authorization Code issued by the DGT. Therefore, taxpayers must first submit an application for the issuance of an Authorization Code through the electronic channel provided by the DGT, together with the application for registration to obtain an NPWP or later on.

The steps are that the Taxpayer must fill out an application form, as well as submit an email address and an active cellphone number for correspondence needs. Furthermore, there are stages of identity verification and authentication that must be passed by individual taxpayers.

If the electronic channel is not yet available or cannot be used, taxpayers can apply for the issuance of the DGT Authorization Code in writing by filling out and signing the application form, as well as submitting it to the tax office. 

To submit a written application for the DGT Authorization Code, Indonesian citizens must physically show their Identity Card (KTP) and Tax ID Number (NPWP) and attach their copies. While, for foreign nationals, the original identity documents and copies required are passports and temporary stay permit cards (KITAS) or permanent stay permit cards (KITAP).

DGT will conduct a review on the application for Authorization Code submitted by the taxpayer, to then decide whether to accept or reject it automatically through the electronic system or within 1 day for a written submission.

Taxpayers are allowed to make changes to the use of electronic signatures. In this case, changes from Electronic Certificates to DGT Authorization Codes or vice versa, and/or changes in electronic certificates related to changes in electronic certification providers.

Electronic Certification Provider

The provider of electronic signature certification can be government agencies, institutions, associations, and other parties who have been recognized and are appointed by the Minister of Finance.

Previously, the parties mentioned had to apply for cooperation with the DGT to be able to provide facilities and an electronically integrated tax administration system, including the implementation of electronic signature certification.

The scope of cooperation between DGT and electronic certification providers includes:

  • providing Tax ID Number;
  • providing confirmation of Taxpayer status;
  • implementation of electronic tax withholding slip and electronic tax invoices;
  • Implementation of tax payments and/or reporting of electronic tax returns; and
  • Implementation of tax services

Taxpayer Representative

In the process of signing electronic documents, taxpayers can appoint representatives, whose roles are as follows:

  • administrator, for corporate taxpayers;
  • curator, for corporate taxpayers declared bankrupt;
  • person or individual representing the entity assigned to make settlements, for corporate taxpayers in dissolution;
  • liquidator, for corporate taxpayers in liquidation;
  • one of the heirs, executor of the will, or the party managing the inheritance, for taxpayers whose inheritance has not been divided; or
  • guardian, for minors or people who are under guardianship.

Meanwhile, for taxpayers who are government agencies, they can be represented by:

  • the head of the central government agency, the proxy of budget users, or the officials carrying out the financial administration function at the central government agency, for the central government agency;
  • heads of local government agencies or officials who carry out financial administration functions in local government work units (SKPD), for local government agencies;  or
  • village head or village apparatus who carries out village financial management based on village head decisions, for village government agencies.

The Director General of Taxes is authorized to block and/or unblock the use of electronic signatures in accordance with the provisions of tax laws and regulations.

Limited Applicability

The Minister of Finance confirmed that the electronic certificate issued by the DGT based on PMK No. 147/PMK.03/2017 remains valid until 31 December 2022 at the latest.

In addition, Electronic Filling Identification Number (EFIN) and verification code can still be used to perform non-certified electronic signatures until 31 December 2022.

Peraturan Menteri Keuangan No. 63/PMK.03/2021; jdih.kemenkeu,


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