The Harmonized Tax Law revises the provisions for disclosing the untruths in Tax Returns (SPT) during the audit process.
Previously, in the Law on General Provisions and Tax Procedures (KUP), the deadline for disclosing the untruths in Tax Return during an audit could be done before the issuance of a Tax Assessment Letter (SKP).
Through the HPP Law, the deadline to do voluntary disclosure of Tax Returns during an audit can be carried out before the issuance of the Notification of Tax Audit Result (SPHP).
The opportunity to do voluntary disclosure in filing the tax return is open to taxpayers who have or have not corrected the tax return. The tax return mentioned can be in the form of an Annual Tax Return or a Periodic Tax Return for the year or period audited.
Even though taxpayers take the initiative to do voluntary disclosure, the HPP Law affirms that the audit process is still ongoing.
"Although the Director General of Taxes has conducted an audit, provided that the Director General of Taxes has not submitted a
Notification of Tax Audit Result, the Taxpayers with their own awareness can disclose in a separate report the incorrect filling of the Tax Return that has been submitted in accordance with the actual situation, and the audit process will continue. "said Article 8 paragraph (4) of the KUP Law after it was revised.
The voluntary disclosure must be accompanied by the settlement of the underpayment of the tax payable along with administrative sanctions in the form of a fine of 100% of the amount of underpaid tax.
Payment must be made prior to the issuance of the administrative sanction report in the form of interest whose monthly rate is determined by the Minister of Finance based on the benchmark interest rate plus 10% and divided by 12.