Every Tax Payer is obliged to complete his Tax Return, using the Indonesian Language in the Latin alphabet with Arabic numerals and Rupiah currency, and register and confirm it by signing and filing it at the district tax office.
A Tax Payer who has obtained permission from the Minister of Finance to use a foreign language and non-Rupiah currency in the Tax Return, shall file his Tax Return in the Indonesian Language or Foreign Language, using currency other than the Rupiah, as regulated in a decree by the Minister of Finance.
A Tax Payer shall obtain a Tax Return form at the locations specified by the Director General of Taxes.
On request, the Director General of Taxes may extend the period for filing an Annual Tax Return for no longer than six months. The request shall be in writing, accompanied by a statement estimating the amount of tax payable for a taxable year and proof of settlement of the tax payable.
If the Tax Return is not filed within the due date, or is filed after the due date, a Letter of Reprimand shall be issued.
The form and content of the Tax Return and the required information, along with the documents, shall be stipulated in a decree by the Minister of Finance.
A Tax Return shall be considered ‘Not Filed’ if it is not signed, or does not contain the required information and documents.
A Tax Return is a document used by a tax payer to report the calculation and/or payment of taxes.
Annual Tax Return is a tax return for a particular taxable year or a fraction of the taxable year.
Periodic Tax Return is filed twenty days after the end of a taxable period. If the tax is not paid within the due date, then an Administrative Penalty of Rp. 50,000.00 is charged for an individual tax payer.
Annual Tax Return is filed three months after the end of taxable year. If it is not paid within the due date, then a penalty of Rp. 100,000.00 is charged.
Note: The administrative penalty applies to certain tax payers who are stipulated by a decree of the Minister of Finance.
Tax shall be payable at the time of:
Supply of Taxable Goods
Import of Taxable Goods
Rendering of Taxable Services
Utilisation of intangible Taxable Goods obtained from outside the Customs Area
Export of Taxable Goods
If payment is received:
Before supply of Taxable Goods or rendering of Taxable Services
Before the utilisation of intangible Taxable Goods
The tax shall be paid at the time of payment.
Note: If there is any change of rules or if there is any difficulty in deciding the time of payment then the Director General of Taxes may determine a certain time as ‘time of tax payable
A Taxable Person for VAT purposes shall be obliged to issue a Tax Invoice for each supply of Taxable Goods or Services.
A Taxable Person for VAT purposes may issue a single Tax Invoice, consisting of all supplies, to the same buyer of Taxable Goods or recipient of Taxable Services during one calendar month.
If the payment is received before the supply of Taxable Goods or the rendering of Taxable Services, then the Tax Invoice shall be issued at the time of payment.
The time of issuance, format, size, availability and procedures for submission and correction of a Tax Invoice shall be determined by the Director General of Taxes.
A Tax Invoice shall include information concerning the supply of Taxable Goods or the rendering of Taxable Services along with.
The name, address and Taxpayer Identification Number of the Taxable Person supplying the taxable Goods or rendering the Taxable Services
The name, address, and Taxpayer Identification Number of the buyer of the taxable of the Taxable Services
The type of Goods or Services, total Sales Price or Consideration, and amount of
Value Added Tax withheld
Sales Tax on Luxury Goods withheld
code, serial number and date of issuance of the Tax Invoice and
name, position, and signature of person authorised to sign the Tax Invoice.
If the payment or remittance of tax payable is made after the due date, a penalty of 2% is charged.
The interest is calculated monthly, from the due date of payment up to the date of payment, where a fraction of the month is treated as one full month.
The Director General of Taxes must issue a notice of tax assessment within twelve months of the acceptance of a request for refund of tax overpayment.
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