Affirming mostly its preceding provisions of, the DGT’s Regulation No.: PER44-44/PJ/2010, now the Circular of DGT No.: SE-94/PJ/2011 stipulates that monthly VAT Return in the form of electronic data is mandatory to be submitted by certain VAT Registered Person(s). It is for those who conduct the followings:
a. Reporting Export Declaration (PEB) of Taxable Goods, and Export Declaration of Intangible Taxable Goods/Service ;
b. Issuing Tax Invoice other than the Tax Invoice, as based on the provision, is allowed for not stating the buyer’s identity along with the seller’s name and signature, and/or receiving Return Note/Cancellation Note;
c. Reporting the Import Declaration (PIB) of Taxable Goods import and/or Tax Payment Slip (SSP) upon utilization of Intangible Taxable Goods/Taxable Services outside the Customs area;
d. Receiving creditable Return Note and/or issuing Return Note/Cancellation Note; or
e. Receiving non creditable Tax Invoice or Tax Invoice which obtains facilities and/or issuing Return Note/Cancellation Note upon refund of Taxable Goods/cancellation of Taxable Services in which its VAT-In is not creditable or obtains facilities,
with the total of more than 25 documents within 1 (one) Tax Period.
The obligation to submit Monthly VAT in the form of electronic data also prevails for those using the VAT-In Crediting Calculation Guideline. However, for the VAT Registered Persons already filing its Monthly VAT Return in the form of electronic data, they are not allowed to submit Monthly VAT Return in hard copy form.
In addition, VAT Registered Persons may be deemed not submitting its Monthly VAT Return. The condition can be resulted when the VAT Registered Persons:
a. Submit its Monthly VAT Return not in the form of electronic data;
b. Already submitted its Monthly VAT Return in the form of electronic data but still submit it in hard copy.
If the above occurs, the VAT Registered Persons will be subject to tax sanction referring to the prevailing regulations.