As collectors of Value Added Tax (VAT) of other parties, organizers of digital currency or cryptocurrency transactions, are obliged to submit a Periodic VAT Return electronically, using the latest version of the Periodic e-SPT application.
A periodic VAT Return is a letter that functions to report the calculation and/or payment of VAT and STLG in one period.
Referring to the Regulation of the Director General of Taxes Number PER-14/PJ/2022, the application in question is the 2022 version of the e-SPT VAT 1107 PUT, which will replace the old version of the e-SPT PPN 1107 PUT application which has been released since 2007.
This provision simultaneously revokes the previous regulation governing the submission of Periodic VAT Returns, namely the Director General of Taxes Number PER-147/PJ/2006.
HPP Law Derivatives
In addition, this regulation is also a derivative of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP), in particular, Article 32A and Regulation of the Minister of Finance (PMK) Number 68/PMK.03/2022.
In general, the provisions released and effective from 14 September 2022 regulate the form, content, and procedures for filling in the Periodic VAT Return for VAT collectors other than government agencies and other parties.
As for what is meant by VAT collectors other than government agencies, namely other than institutions carrying out government activities. Meanwhile, VAT collectors from other parties are parties appointed by the Minister of Finance to withhold, collect and pay VAT.
How to Get the 2022 Version of the e-SPT
To get the latest version of the e-SPT application, crypto transaction operators or VAT collectors from other parties can access the DJP Online address, https://www.pajak.go.id, through the tax office (KPP) or the Tax Counseling, Consulting and Service Office (KP2KP).
Meanwhile, VAT collectors with a status other than government agencies may choose to use the new version or the old version of the e-SPT. If the VAT collector chooses to use the latest e-SPT, the old version cannot be used anymore.
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However, this option only applies to VAT collectors who were appointed prior to the release of this new provision. Because, VAT collectors other than government agencies appointed after this rule, are required to use the 2022 version of the e-SPT.
In submitting e-SPT, taxpayers who become VAT collectors must complete supporting documents as attachments.
For VAT collectors with a status other than government agencies, they must attach a list of VAT and Sales Tax on Luxury Goods (STLG) which are collected using form 1107 PUT 2.
Meanwhile, for VAT collectors from other parties, the submission of e-SPT must be accompanied by a list of VAT and STLG using form 1107 PUT 3.
Keep in mind that the obligation to submit a Periodic VAT Return is only valid as long as it is mandatory to collect VAT on a transaction. If within one period, the VAT does not collect, then the taxpayer is exempted from having to submit a Periodic Tax Return.
In its consideration, the government said that the preparation of this new regulation was intended to provide convenience, legal certainty and improve services to tax collectors other than government agencies and other parties.