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  • Amendment To Regulation Of The Ministry Of Finance Number 234/PMK.03/2004 Regarding Tax Return (SPT)
Newsletter:

Amendment To Regulation Of The Ministry Of Finance Number 234/PMK.03/2004 Regarding Tax Return (SPT)

27 February 2018

This regulation is issued as the amendment of the Regulation of Ministry of Finance Number 234/PMK.03/2004 Regarding Tax Return (SPT).

Tax Return (SPT)

Tax Return (SPT) is a letter used by the Taxpayer to submit a report of calculation, the tax payment, tax object, non-tax object, and the rights and obligations according to the taxation laws.

  1. Annual Tax Return is a tax return for a certain tax year or a part of tax year;
  2. Periodic Tax return is a tax return for a certain period.

Points of Amendment

The amendment of regulation consist of the following points:

  • Taxpayer with zero installment of Income Tax Article 25, excluded from the obligation to submit a Periodic Tax Report for Income Tax Article 25.
  • The collector of Value Added Tax (VAT), excluded from the obligation to submit the Periodic Tax Report, in terms of there are no transaction that has to be collected from the Value Added Tax (VAT) or Sales Tax on Luxurious Goods on the certain tax periodic.
  • Taxpayer with the number of zero deduction for Income Tax Article 21/26, excluded from the obligation to submit the report of Periodic Tax Report of Article 21/26, except for the periodic tax on December.
  • Payment of Value Added Tax (VAT) of Foreign Service and Value Added Tax (VAT) on building activities from Tax Payer of Non-Taxable Entrepreneur, considered as the report of Value Added Tax as long as there has been the validation of Transaction Number State Revenue.
  • Taxable Employers are mandatory to submit the Value Added Tax Return through e-Filing system.
  • Legal Entity Taxpayers who previously obliged to submit their Income Tax Return Article 21/26 in the form of electronic document are now mandatory to submit Income Tax Return Article 21/26 through e-Filing system.
  • To regulates the term of Tax Year within the Tax Return and also the deadline for Tax Return submission within the Tax Year.
  • To regulates the research procedures for Tax Return in order to provide a legal certainty to the Taxpayers.

For more information on how PT BDO Konsultan Indonesia can help you in planning and navigate these major changes, please contact our experts:

Corsec.helpdesk@bdo.co.id