More Criteria For Paying Annual SPT Without DGT Audit, Taxpayers Must Know!

The Directorate General of Taxes (DJP) of the Ministry of Finance ensures that it will audit claims that they are paid more when reporting SPT Annually. If there is an overpayment in the SPT, the officer will test the statement of paying more taxes by including supporting documents.

DGT officers will conduct careful and accountable checks to ensure no violations or errors. Documents that need to be included in the overpayment test include proof of cuts or tax credit, amount of costs, amount of income, checking accounts, and others.

Although it will be handled by the DGT, not all taxpayers (WP) who experience more pay will be audited by officers. There are several criteria to determine the feasibility of receiving an annual SPT tax overpayment.

Indonesian people, especially taxpayers, need to know who the WP categories that receive more pay free audits from the DGT:

A taxpayer can be overpaid when reporting Annual SPT if the amount of annual tax is smaller. This happens when the annual tax is smaller than the amount of tax credit paid.

This condition makes the WP excess in making tax payments. So there is still a remaining payment that can be returned to the WP concerned. However, before that, the data will be audited to validate the correctness of the data.

The following are some criteria for taxpayers who are only carried out preliminary research to get more paid without an audit from officers:

One of the categories that can get a preliminary refund of overpayment of taxes is the taxpayer with certain criteria. The provisions refer to Article 17C of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP).

The following is what is meant by taxpayers with certain criteria who are entitled to receive overpayment returns:

The criteria for overpayment taxpayers who are free of audits are also regulated in Article 17D of the KUP Law. The following are a number of criteria for taxpayers who can get a preliminary refund of overpayment of taxes when reporting Annual SPT:

As additional information, the limit on the number of business circulation, the number of submissions, and the amount of more pay mentioned is regulated through the Minister of Finance Regulation.

Taxpayers of the Taxable Entrepreneurs (PKP) are also free to audit when overpaying. This is in accordance with Article 9 paragraph (4c) of Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Tax on Addition of Goods and Services Values and Sales Tax on Luxury Goods.

The regulation states that the return of overtaxes to PKP is at low risk following the provisions in Article 17C of the KUP Law.

In addition, DGT also provides a scheme to accelerate the return of overpayment taxes as regulated in the Regulation of the Director General of Taxes Number PER-5/PJ/2023. This mechanism is intended for individual taxpayers with an overpayment of less than IDR 100 million.

Such is the information on the criteria for paying more annual SPT without the DGT audit. Taxpayers need to understand these provisions, especially if they experience overpayments when reporting their annual SPT. Also read what to do when you are late in paying your Annual SPT.

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