Answer Summary
Full Discussion
Thank you Mr. Richard F for the question. Referring to the Circular Letter of the Director General of Taxes No.05 of 2022 (“SE-05/PJ/2022″), the implementation of supervision is carried out in several stages. One of these stages includes a request for explanation of data and/or information (P2DK).
The P2DK stage is carried out through the issuance of SP2DK to taxpayers. Taxpayers can submit responses in accordance with the request of the tax officer listed in SP2DK, and pay attention to the period of response.
In accordance with Article 3 paragraph (1) of Law No. 6 of 1983 s.t.d.t.d Law No. 7 of 2021 (“KUP Law”), every Taxpayer is required to fill out a tax return correctly, completely, and clearly. The explanation of Article 3 explains what is meant correctly, completely, and clearly in filling out the tax return is:
- true is correct in calculation, including correct in the application of the provisions of tax laws and regulations, in writing, and in accordance with actual circumstances;
- complete is to contain all elements related to the tax object and other elements that must be reported in the Notification Letter; and
- clear is reporting the origin or source of the tax object and other elements that must be reported in the Notification Letter
Based on the implementation of P2DK activities, research was carried out for the preparation of a Report on the Results of the Request for Explanation of Data and / or Information (LHP2DK). In the LHP2DK, the Head of KPP will determine the conclusions and follow-up recommendations from SP2DK that have been submitted to taxpayers.
If the conclusion is that the taxpayer submits an explanation in accordance with the results of the research and / or is willing to make corrections to the tax return according to the results of the research. Then the follow-up Supervision of submission or correction
In accordance with the results of LHP2DK found a follow-up of recommendations to correct tax returns, taxpayers can make corrections provided that the Director General of Taxes (“Directorate General of Taxes”) has not carried out audit actions, in accordance with Article 8 paragraph (1) of the KUP Law as follows:
(1) Taxpayers of their own accord may correct the Notification Letter that has been submitted by submitting a written statement, provided that the Director General of Taxes has not taken any audit action.
Article 8 paragraph (1) of the KUP Law
The phrase “start carrying out audit actions” is when the Tax Audit Notification is submitted to the Taxpayer, representative, attorney, employee, or adult family member of the Taxpayer.
In addition, the technical rules for correcting tax returns in Article 5 paragraphs (1) and (2) of Government Regulation No. 50 of 2022 (“PP-50/2022”) emphasize that Taxpayers can make corrections before the Directorate General of Taxes has not carried out inspection actions or Preliminary Evidence Examination (Bukper), as follows:
(5) Taxpayers of their own accord may correct the Notification Letter that has been submitted by submitting a written statement. Corrections as referred to in paragraph (1) can be made provided that the Director General of Taxes has not taken action: a. Examination; or b. Examination of Preliminary Evidence.
Article 5 PP-50/2022
Taxpayers are given a time to submit or correct the tax return no later than 30 calendar days from the date of completion of LHP2DK, with an extension of time in accordance with the taxpayer’s compliance risk or good faith. If you do not submit/correct the tax return, it can be followed up by proposing an examination.
Thus, Mr. Richard can provide responses to the issuance of SP2DK in accordance with the matters listed in SP2DK. If the Head of KPP who issued SP2DK provides conclusions and recommendations for correcting tax returns, then taxpayers can make corrections in accordance with Article 8 paragraph (1) of the KUP Law and Article 5 paragraphs (1) and (2) of PP-50/2022
