Government Simplifies The Procedure of Issuing Tax Assessment Letter and Tax Collection Letter
Friday, 15 September 2023
The government released new provisions regarding the issuance of Tax Assessment Letter (SKP) and Tax Collection Letter (STP) through Minister of Finance Regulation (PMK) Number 80 Year 2023. This regulation aims to simplify the procedures for issuing SKP and STP.
In general, the SKP that can be issued by the Director General of Taxes includes, among others, Underpaid Tax Assesment Letter (SKPKB), Additional Underpayment Tax Assesment Letter (SKPKBT), Zero Tax Assesment Letter (SKP Nil), Overpayment Tax Assesment Letter (SKPLB) and Tax Assesment Letter of Land and Building (SKP PBB).
With this new regulation, the provisions regarding the procedures for issuing SKP and STP which have been regulated in several regulations are now collected in one regulation.
Some of these provisions include:
First, PMK Number 145/PMK.03/2012 which has been amended by PMK No. 183/PMK.03/2015 on the procedures for issuing SKP and STP.
Second, PMK Number 255/PMK.03/2014 on the procedures for issuing Tax Assessment Letter of Land and Building and Overpayment Tax Letter of Land and Building (STP PBB).
Third, PMK Number 256/PMK.03/2014 on the procedures for inspection and research of PBB. And, PMK Number 78/PMK.03/2016 on the procedure for issuing Tax Collection Letter of Land and Building (STP PBB).
Accommodation for Electronic Submission of SKP and STP
By issuing the regulation, the government also accommodates the mechanism for submitting SKP and STP electronically. However, this electronic submission can only be done if the system is already available.
Therefore, the mechanism for submitting SKP and STP electronically has not been regulated in detail in this regulation. It will be regulated in a separate provision later.
With the option to submit SKP and STP electronically, it will complement the methods that have been running so far. Namely, submission of SPT and STP directly and by postal service, expedition service company, or courier accompanied by proof of delivery.
Including Carbon Tax
Not only that, this provision not only regulates the issuance of SKP and STP on income tax, Value Added Tax (VAT), Sales Tax on Luxury Goods (STLG), and Land and Building Tax but also regulates the issuance of SKP and STPr elated to stamp duty, sales tax, and carbon tax.
However, until now, the carbon tax policy stipulated in the Law on Harmonization of Tax Regulations (HPP) has not been implemented. Meanwhile, SKP PBB and STP PBB are only issued for land and building tax (PBB) types.
| Tax Types that are the Basis for Issuance of SKP KB, SKP KBT, and STP | Tax types that are the Basis for the issuance of SKP Nil and SKP LB |
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Expiration Period
Regarding the issuance period, it remains the same as the previous provision. Namely, the DGT may issue SKPKB, SKPKBT, SKP PBB, and STP within a period of five years, or the expiration period, since the tax becomes payable or the end of the tax period, part of the tax year or tax year.
Issuance can also be made to taxpayers who do not yet have a Taxpayer Identification Number (Tax ID Number) or have not been confirmed as a VAT-Registered Person who is issued a Tax ID Number or confirmed as a VAT-Registered Person in office. In addition, the issuance can also be done if the Tax ID Number has been deleted or the confirmation of the VAT-Registered Person has been revoked.
Likewise, related to the issuance of SKP or STP PBB, it can be issued for the tax year before the related tax object is given a tax object number, in a registered certificate of Land and Building Tax.
In addition, SKP or STP PBB can also be issued for the tax year before or after the tax object number or registered certificate of Land and Building Tax is deleted.
The provision applies if data or information is obtained indicating the existence of Land and Building Tax obligations that have not been fulfilled.
Basis for Issuance of SKPKB
SKPKB is issued on the basis of an audit conducted by DGT on the following matters:
- There is a tax that is not paid or underpaid
- The taxpayer does not submit the Tax Return until the specified deadline, in accordance with Article 3 paragraph (3) of the Law on General Provisions and Tax Procedures (KUP), and has received a written warning from the DGT but is not submitted on time as specified in the warning letter.
- There is a difference in overpayment of VAT and STLG that should not be compensated or should not be subject to the 0% rate.
- Taxpayers do not fulfill the provisions of Article 28 or Article 29 of KUP so the amount of tax payable cannot be known.
- Related to the issuance of Tax ID Number and/or confirmation of VAT-Registered Person by position according to Article 2 paragraph (4a) of KUP Law.
- The refund of input tax that has been credited even though the VAT-Registered Person does not deliver taxable goods (BKP), taxable services (JKP) or export BKP and/or JKP, in accordance with Article 9 paragraph (6e) of the VAT Law.
Included in the category of tax that is less or underpaid is related to the collection of stamp duty and carbon tax.
Thus, SKP can also be issued for stamp duty that is not collected, under-collected, underpaid, or not paid. Likewise, related to the creation of electronic stamp duty whose amount exceeds the deposit value.
Regarding carbon tax, SKP can also be issued if the taxpayer conducts activities with carbon emission results, but does not pay or underpay the carbon tax payable.
Issuance of SKPKBT
SKPKBT is a tax assessment letter that states there is an additional underpayment on the previously determined underpayment amount. The additional amount is determined due to re-audit.
The re-audit is carried out on new data, data that was originally not revealed, or the existence of written information from the taxpayer's initiative. Provided that the written statement is made before the DGT conducts an audit, in the context of issuing SKPKBT that increases the amount of tax payable.
Issuance of SKP Nil
SKP Nil is a tax assessment letter that states the amount of tax principal is equal to the amount of tax credit or tax is not payable and there is no tax credit.
SKP Nil is issued after an audit of whether the amount of tax credit or tax paid is the same as that payable or not payable. And there is no tax credit or no tax payment.
Issuance of SKBLB
SKBLB is a tax assessment letter stating that there is an excess tax payment. This occurs because the amount of tax credit is greater than the tax payable or should not be payable.
SKPLB is issued for two reasons, namely based on research results and based on audit results.
For the research that causes the issuance of SKPLB, first, it is carried out on the correctness of tax payments on the application for a refund of excess tax that should not be payable. As stipulated in Article 17 paragraph (2) of the KUP Law.
Second, the research was conducted due to a request for a refund of VAT paid on the purchase of taxable goods within the customs area by foreign tourists who are not consumed in the customs territory. This is as stipulated in Article 17E of the KUP Law.
Then, the audit that became the basis for issuing the SKBLB was carried out on the notification letter and the request for restitution.
Issuance of SKP PBB
SKP PBB is an assessment letter that determines the amount of land and building tax principal or the difference in land and building tax principal, the amount of administrative fines, and the amount of land and building tax that is still to be paid.
The SKP PBB is issued after an inspection or re-audit of the taxpayer's tax obligations or the object of the land and building tax.
An audit related to tax obligations is carried out due to failure to submit a Tax Return for Tax Objects, as stipulated in Article 9 paragraph (2) of the Land and Building Tax Law. With a note, the audit can be carried out after a written warning is given, but the taxpayer still does not submit the tax return according to the deadline in the warning letter.
Then the audit of the land and building tax object is carried out based on data, information, or evidence that results in the amount of land and building tax payable greater than the amount of land and building tax calculated. However, it must be preceded by conducting a risk analysis.
It should be noted, related to the re-audit, conducted on new data or data that was not originally revealed in the previous audit which resulted in the amount of land and building tax payable increased.
Issuance of STP
STP is a letter or document used to bill taxes or administrative sanctions in the form of interest or fines.
The issuance of STP is carried out due to several conditions. First, income tax in the current year is not paid or underpaid. Second, based on research there is an underpayment due to a writing error or miscalculation. Third, taxpayers are subject to administrative sanctions in the form of fines or interest.
Fourth, entrepreneurs have been confirmed as VAT-Registered Persons, but make tax invoices or make tax invoices late. Fifth, entrepreneurs who have been confirmed as VAT-Registered Persons and do not fill out the tax invoice completely, in addition to the identity of the taxable goods provider or taxable services recipient, the name and signature related to the transfer made by VAT-Registered person retail traders.
Sixth, there are interest rewards that should not be given to taxpayers. Seventh, there is an amount of tax that is not paid or underpaid within the period related to the approval to install or postpone the tax payable payment, based on the Tax Return.
The STP can be issued based on the results of tax administration data research, audit results, or re-audit.
The STP issuance period will be issued within a maximum period of five years from the time of tax payable or the end of the tax period, part of the tax year, or tax year.
STP PBB
STP PBB is issued when there is an accrued amount in the notification of tax due or SKP PBB after the payment due date.
Then, the STP PBB issued first contains the principal of land and building tax accrued plus administrative fines calculated from the due date of payment until the date of issuance of STP PBB.
This type of STP PBB is issued after the payment due date in the tax return payable or the SKP PBB has passed. In addition, there are also STP PBB that only contain administrative fines. (ASP/KEN)
