Due To COVID-19, The Directorate General Of Taxes Simplifies SPT Requirements Documents

JAKARTA - The Directorate General of Taxes, Ministry of Finance has provided a number of simplifications for submitting SPT documents. This was done in the midst of the corona virus pandemic or COVID-19.

Quoted from the official statement of the Directorate General of Taxes received by VOI on Sunday, April 19, it is stated that corporate taxpayers and individual taxpayers who keep books by the end of the financial year December 31, 2019 are still required to submit the annual tax return for the 2019 tax year no later than April 30, 2020.

However, the Directorate General of Taxes will provide a number of relaxation for submitting complete SPT documents no later than June 30, 2020. For annual tax returns for corporate tax returns submitted until April 30, 2020, they only need to provide three documents.

All three are form 1771 along with attachments 1771 I-IV, transcripts of Financial Statement Elements that are submitted as a temporary substitute for financial report documents, and proof of tax payment if the SPT is underpayment.

Meanwhile, for individual taxpayers who are entrepreneurs or free workers, the annual tax return submitted until April 30, 2020 is sufficient to submit form 1770 and attachments 1770 I-IV, balance sheet using a simple format, and proof of tax payment if the SPT is underpaid.

Furthermore, submission of the complete Annual SPT documents in the form of complete financial reports and various required documents in accordance with the Regulation of the Director General of Taxes Number: 02 / PJ / 2019 no later than June 30, 2020, is carried out using the corrected SPT form.

To support the government's efforts to prevent the spread of COVID-19, the termination of face-to-face services in all work units of the Directorate General of Taxes was extended until May 29, 2020.- A WHAT - pic.twitter.com/wq7JGSlsWu

- #MoreAwalLebihNyaman (@DitjenPajakRI) April 18, 2020

Director of Counseling, Services and Public Relations, Directorate General of Taxes Hestu Yoga Saksama said taxpayers are not subject to fines for late submission of annual tax returns. However, if there is an underpayment in the annual SPT that is deposited after April 30, 2020, there is still an interest penalty of two percent per month.

"With this relaxation, it is hoped that taxpayers can carry out their tax obligations properly and not postpone depositing the tax due because the taxes paid are needed by the state in handling the COVUD-19 outbreak. Corporate taxpayers can also take advantage of the calculation of the PPh Article 25 of 2020 installments using lower income tax rates (22 percent), ”said Hestu Yoga.

Taxpayers who wish to take advantage of this relaxation must submit a notification before submitting the SPT. The notification is submitted online via www.pajak.go.id.

This facility cannot be used by taxpayers who declare overpayments and request accelerated restitution (preliminary returns), or by taxpayers who submit their SPT after April 30, 2020.

This relaxation policy is regulated in the Director General of Taxes Regulation Number: 06 / PJ / 2020 dated April 17, 2020 concerning Procedures for Submitting, Receiving and Processing of 2019 Income Tax Returns Regarding Pandemic Coronavirus Disease 2019. This regulation can be downloaded at www.pajak .go.id.