JAKARTA. Minister of Finance Sri Mulyani narrowed the time limit for auditing Initial Proof (Bukper) for tax cases, both open and closed, now must be completed in a maximum of 12 months with an option for an extension of 12 months.
Previously, the Initial Proof audit was set for 12 months but the extension period was longer, namely 24 months.
The period of time starts from the date of submission of the Initial Proof Audit notification letter, until the date of the Initial Proof Audit Report.
The Initial Proof Audit is an audit activity carried out by the DGT to obtain preliminary evidence on an alleged tax crime.
Providing Legal Certainty
Quoting Bisnis Indonesia Monday's edition (12/12), the amendment was contained in the Minister of Finance Regulation (PMK) Number 177/PMK.03/2022 and at the same time revoked the previous provision regarding this issue, namely PMK Number 239/PMK.03/2014.
The government hopes that by shortening the time period, it is expected to provide legal certainty to taxpayers.
According to the Director of Law Enforcement at the Directorate General of Taxes, Ministry of Finance, Eka Sila Kusna Jaya, the Initial Proof audit aims to obtain sufficient evidence for an alleged tax crime.