Director General Of Taxes: The Implementation Of The Natura Tax Is Planned For Semester II 2023

JAKARTA - Director General (Dirjen) of Taxes at the Ministry of Finance Suryo Utomo said that the implementation of the national tax cut and/or pleasure from the company to employees is planned to take effect in the second semester of 2023.

According to Suryo, this policy is a mandate from Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP) with a derivative policy in the form of Government Regulation Number 55 of 2022.

"We hope that maybe this natura tax will take effect in the second semester of 2023," he told the media crew during a press conference in Jakarta, Tuesday, January 10.

Suryo explained that his party is currently discussing technical rules in the form of a Minister of Finance Regulation (PMK) as the basis for implementation in the field.

"If there is a PMK, later employers can cut PPh 21 for employees who receive benefits/environments for the facilities they get," said Suryo.

For information, nature is a tax object in addition to money whose ownership/function is given from the company to employees used for productive (economic) activities.

Meanwhile, some of those exempted from this policy include food and drinks to employees at the office, nature sourced from state finances (APBN/APBD), and so on.

In addition, excluded objects also include holiday parcels, office laptops, mobile phones provided by the company, and collective residences (employees).