JAKARTA - The government through the Ministry of Finance (Kemenkeu) decided to expand the criteria for taxpayers (WP) who are entitled to take advantage of tax incentives.
The Director of Extension, Services and Public Relations of the Directorate General of Taxes at the Ministry of Finance, Neilmadrin Noor, revealed that the adjustment of the criteria for receiving incentives was aimed at sectors that still needed support.
According to him, this decision is taking into account that the COVID-19 pandemic has not ended yet so that it still affects economic stability and community productivity.
"The government continues to observe and evaluate which sectors are still recovering slowly to be given support and incentives," he said in a statement on Thursday, November 4.
Neilmadrin added, through Minister of Finance Regulation (PMK) 149/PMK.03/2021 concerning the Second Amendment to PMK-9/PMK.03/2021 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, the government increased the number of Classifications of Business Fields ( KLU) WP recipient of the tax incentive.
It is stated if the addition is given for three types of incentives. First, the incentive to reduce the amount of PPh Article 25 installments. Reducing the amount of installments since the October 2021 Period by submitting a notification until November 15, 2021. The number of KLUs receiving PPh 25 incentives from the original 216 to 481 KLU.
Second, the exemption of import PPh Article 22. Exemption from collection by submitting an application for a Certificate of Free Collection of Income Tax Article 22 on Imports. The number of KLUs receiving incentives from 132 to 397 KLUs.
Third, the preliminary refund of the VAT overpayment. Returns for the Tax Period from October to December 2021 and submitted no later than January 31, 2022. The number of KLUs receiving incentives from 132 to 229 KLUs.
"This PMK also regulates the concessions given to employers, taxpayers, and/or tax withholding agents who have submitted reports on the realization/correction of the use of three other types of incentives, namely incentives for Income Tax Article 21 Borne by the Government (DTP), Final PPh DTP based on PP 23 Years. 2018, and Final PPh DTP on the income of WP P3-TGAI,” he explained.
Meanwhile, leeway is given to submit the correction of the January-June 2021 Tax Period realization report no later than 30 November 2021.
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