• Individual Tax: Tax Filing in a Click
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Individual Tax: Tax Filing in a Click

13 February 2018

The deadline for tax return filing is fast approaching, it is now time for taxpayers to start preparing their tax returns to be submitted.

A taxpayer is any individual or entity who or which, pursuant to the provisions in the tax law, is required to fulfill tax obligations, including withholding agent of certain taxes. Every taxpayer shall be obliged to register at the office of the Directorate General of Taxation (DGT) in the district where the taxpayer resides or domiciles and get a Taxpayer Identification Number (NPWP).

The NPWP is an administrative instrument for identifying a taxpayer. The NPWP is also used to ensure the orderliness of tax payment. Every taxpayer must deliver the tax return in the place specified by DGT.

A tax return is a document used by a Taxpayer to report the calculation and or payment of taxes, taxable object and or non-taxable object and or assets and obligations pursuant to the provisions of tax laws.

Due date for filing the annual tax return for individual taxpayers is three (3) months after the end of the Fiscal Year (FY) period which is 1 January to 31 December. For example, for FY 2017, the deadline for filing is 31 March 2018 and any underpayment of tax must be settled before submission of the annual individual income tax return (AITN).

Nowadays, taxpayers can easily submit their tax returns in a click through online media and real time via the internet on the website of the DGT called e-filling. Taxpayers who submit annual individual income tax returns through e-Filing must have an Electronic Filing Identification Number (e-FIN). e-FIN is the identity number issued by the Tax Office to the taxpayers for applying for the submission of the AITN through e-Filing.

Here are the steps to submit your AITN in a click:

1. Submit application for obtaining e-FIN through online or go directly to the nearest Tax Office;

2. Taxpayers who already have e-FIN should register their email and phone number through the website of DGT;

3. Taxpayers may submit the AITN in a click by e-filling e-SPT correctly, completely and clearly.

4. If the e-SPT is declared as complete by the DGT, then the Electronic Procurement Receipt will be given as  the receipt of submission of the AITN.

In conclusion, taxpayers can complete their individual tax obligations in a click and on time.

BDO INDONESIA PROVIDES A FULL SPECTRUM OF TAX AND BUSINESS ADVISORY SERVICES TO LOCAL ENTERPRISES, PUBLIC-LISTED COMPANIES, MULTI-NATIONAL COMPANIES AND INDIVIDUALS.”

 

IRWAN KUSUMANTO                                  

Head of Tax BDO Indonesia                     

ikusumanto@bdo.co.id          

 

BUDI PRASONGKO

Associate Director of Tax

bprasongko@bdo.co.id