Being Audited, Taxpayers Cannot Join the Voluntary Disclosure Program

Wednesday, 24 November 2021

Being Audited, Taxpayers Cannot Join the Voluntary Disclosure Program

JAKARTA. The government emphasized that voluntary disclosure programs or so-called tax amnesty volume II should only be followed by taxpayers who are not in the dispute process.

Quoting Bisnis Indonesia on Wednesday edition (24/11), taxpayers who are currently having a tax case must complete the entire audit process first.

This provision is different from the implementation of the tax amnesty in 2016. At that time, taxpayers who were undergoing an audit could take part in the tax amnesty and the audit was immediately terminated.

While citing, these terms are enforced so that there is no overlap of law enforcement.

Therefore, for taxpayers who are being audited and want to participate in the tax amnesty, in addition to having to pay final income tax as ransom, they also have to pay fines for their tax cases.

The Voluntary Disclosure Program (VDP), which will take place from 1 January to 30 June 2022, consists of two categories.

First, for taxpayers who have participated in the 2016-2017 tax amnesty program, but still have assets with an acquisition year before 31 December 2015 that has not been disclosed.

The second policy is only intended for individual taxpayers, who have not reported 2016-2020 acquired assets in the Tax Return. Unlike tax amnesty alumni, VDP participants are subject to ransom or final income tax at a higher rate.

High Enthusiasm

Meanwhile, the business community claimed to be enthusiastic about the voluntary disclosure program. This is because many entrepreneurs have not disclosed all of their assets in the 2016 tax amnesty program.

Entrepreneurs are worried that if the assets are not disclosed, it will become a problem in the future because the tax authorities can find out, as they have obtained data from the exchange through the Automatic Exchange of Information (AEoI) program.

The Indonesian Employers Association (Apindo) estimates that the amount of assets that will be revealed could be more than IDR 1,000 trillion, as achieved in the first volume of the tax amnesty. 


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