Answer Summary
According to Ms. Helmida’s statement, the company’s current year income tax return status is an underpayment, which indicates that the tax payable for the current year is greater than the tax credit. Thus, Ms. Helmida cannot apply for SKB due to the underpayment status of the income tax return and cannot prove that there is no tax payable.
Full Discussion
Mrs. Helmida, thank you for your question. The application for SKB of Income Tax Article 23 can be submitted as long as the company can prove that no income tax will be payable due to one of the conditions stipulated in Article 1 paragraph (1) of Regulation of Director General of Taxes No. PER-21/PJ/2014 (“PER-21/2014”) as quoted below.
“Taxpayers who in the current tax year can prove that income tax will not be payable because:
- experiences a fiscal loss;
- is entitled to make fiscal loss compensation;
- The income tax that has been paid is greater than the income tax that will be payable,
may apply for exemption from withholding and/or collection of income tax by other parties to the Director General of Taxes.”
(Article 1 paragraph (1) PER-21/2014)
In accordance with the information provided by Ms. Helmida, the Mother Company has the right to compensate fiscal losses. If so, her company can fulfill one of the conditions to apply for SKB. However, Ms. Helmida needs to prove that the Company will not have any income tax debt in the current year.Merujuk pada Pasal 3 huruf b PER-21/2014, Wajib Pajak perlu membuktikan tidak akan terutang PPh dalam tahun berjalan dengan memperhitungkan besarnya kerugian tahun-tahun pajak sebelumnya yang masih dapat dikompensasikan sesuai dengan SPT PPh atau Surat Ketetapan Pajak (SKP) atau Surat Keputusan Keberatan atau Putusan Banding atau Putusan Peninjauan Kembali.
According to Ms. Helmida’s statement, the status of the company’s income tax return for the current year is an underpayment. This indicates that the tax payable for the current year is greater than the tax credit. Thus, Ms. Helmida cannot apply for SKB due to the underpayment status of the income tax return and cannot prove that there is no tax payable.
Hope this helps.
