DGT Expects Taxpayers to Be Patient in Waiting for Minister of Finance Regulation on Benefit in Kind Deduction

Friday, 27 January 2023

DGT Expects Taxpayers to Be Patient in Waiting for Minister of Finance Regulation on Benefit in Kind Deduction
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JAKARTA. The Directorate General of Taxes (DGT) asks taxpayers to be patient in waiting for certainty regarding tax provisions on in-kind.

This is because, up to now the implementing rules on benefit in kind tax contained in Government Regulation (PP) Number 55 of 2022, must wait for the implementation regulation in the form of a Minister of Finance Regulation (PMK).

This was conveyed by an Associate Tax Counselor at the Directorate General of Taxes (DGT) Dian Anggraeni in a tax webinar entitled Bicara Pajak (BIJAK) organized by MUC Consulting on Thursday (26/1).

On that occasion, Dian explained the provisions for benefit in kind deduction as stipulated in PP 55/2022 are effective from 1 January 2023.

Meanwhile, specifically for the provision of benefit in kind carried out in 2022, it can be done through a self-assessment mechanism through the correction of the Annual Income Tax Return (SPT) of individuals.

Although the deduction comes into effect on 1 January 2023, the provision cannot be implemented yet. Because, there are some things that are not yet clear.

For example, regarding the list of in-kind that is not included as a tax object. Especially for food and/or beverage ingredients for all employees with certain limitations.

As well as provision regarding types of in-kind in certain areas which are also excluded from income tax objects."The preparation of PMK related to in-kind is our priority at DGT, because it will touch on a lot of business processes," said Dian.

However, Dian urged taxpayers to continue to be able to carry out their obligations related to benefit in kind based on PP 55 of 2022, as much as possible.

On this occasion, Winni Hidayanti, Senior Manager of MUC Consulting Dispute Division, revealed that it would be best if the DGT could immediately provide clarity regarding this in-kind provision.

In addition, Winni also hopes that DGT can provide a middle ground for taxpayers who have received benefit in kind in 2022.

Because if it is based on the provisions, it must be fulfilled through a self-assessment together with the correction of the 2022 annual income tax return. "When there is an correction, we hope that there will be no penalties" said Winni.

Furthermore, Winni advised taxpayers to maximize the provision of benefits in cash compared to benefits in kind to avoid confusion. (ASP/KEN)


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