DGT Affirms No Changes In The Obligation To Report SPT During The Implementation Of Cintax

The Directorate General of Taxes (DGT) of the Ministry of Finance emphasized that there was no change in the obligation to report Annual Notifications (SPT) by taxpayers when the Core Tax Administration System (CTAS) system was implemented.

Previously, the DGT conveyed that the management of SPT reports with a coretax system where individual taxpayers who meet the requirements do not need to submit SPT Annual PPh (income tax).

"It does not negate the obligation to report Annual SPT, but is a filling method that provides convenience for taxpayers in filling out Annual Tax Returns electronically," said Director of Counseling, Services, and Public Relations Dwi Astuti in her statement, Thursday, July 25.

Dwi conveyed that the obligation to report Annual SPT was based on the provisions of the General Provisions and Tax Procedures Law Article 3 Paragraph (1), which reads that every taxpayer fills the SPT.

"Every Taxpayer is required to fill in the Notification Letter correctly, completely, and clearly, in Indonesian using Latin letters, Arabic numbers, Rupiah currency units, and sign and submit it to the office of the Directorate General of Taxes where Taxpayers are registered or confirmed or other places determined by the Director General of Taxes," he explained.

According to Dwi, this obligation is based on fulfilling subjective requirements, namely when you reach adulthood and objective requirements, namely if you already have an income, according to the applicable tax laws and regulations.

However, in the context of implementing the provisions mentioned above, the government through the Minister of Finance Regulation Number 243 of 2014 article 18 paragraph (1) stipulates that for Individual Taxpayers whose net income is less than Non-Taxable Income (PTKP) is exempt from the obligation to report Annual SPT.

Dwi conveyed that the purpose of regulating this exemption was to provide convenience for taxpayers whose net income for less than a year is PTKP, simplicity of tax administration governance, and legal certainty for taxpayers.

With regard to prepopulated, Dwi explained that prepopulated is not a new way of reporting Annual SPT. Meanwhile, Prepopulated is a filling method in providing convenience for taxpayers in filling out Annual SPT, where data on cuts and/or tax collection by third parties (tax collectors) is automatically presented in the concept of an electronically filled taxpayer Annual Taxpayer (e-filing).

"Based on the data that has been presented, Taxpayers only need to confirm the truth. Thus, annual SPT filling can be done more quickly, easily, and accurately," he added.

Dwi said that Preparation had been implemented several years ago, but the coverage was only limited to the Cut Evidence of 1721 A1 and 1721 A2. In the future, the scope of prepopulated cut evidence will be extended to other types of taxes.

"This expansion will certainly make it easier to fill in the Annual SPT," he said.