Judicial Review Requests to the Supreme Court

A Tax Court Decision is considered to be a final decision with full legal force. However, the parties involved in a tax dispute may file a Judicial Review Request (Peninjauan Kembali/PK) on a Tax Court Decision with the Supreme Court. This can be done only if any of the following conditions prevail: 1. The Decision… Read More

Tax Collection Using Distress Warrant

If a legal tax collection instrument is not paid within the required time, the DGT may by law issue a Distress Warrant (Surat Paksa) to a taxpayer. The instruments include the following documents: • Tax Collection Letters/STP;• Underpaid Tax Assessment Letters/SKPKB;• Additional Underpaid Tax Assessment Letters/SKPKBT;• Tax Objection Decision Letters (which demand an additional payment… Read More

Tax assessments

A tax assessment letter applies only to one specific tax for one particular tax period or year and typically takes into account the following factors • The tax due;• The applicable tax credits;• The resulting balance between the tax due and the tax credits (overpaid, nil, or underpaid);• The administrative penalty (interest or a surcharge).… Read More

Tax Audits

taxpayers are required to calculate, pay, and report their tax liabilities in accordance with prevailing tax laws and regulations. The DGT may then conduct a tax audit to test this self-assessment compliance with the tax obligations and issue tax assessment as a result of tax audit. Tax auditsThe tax audit of a company may cover… Read More

Early Tax Refunds

An early tax refund is available for taxpayers that meet certain criteria, as follows : A.Golden Taxpayers 1)Submit tax returns in a timely manner; 2)Have no tax arrears for all types of taxes, except tax arrears which have obtained a permit to pay tax in instalments or that have been audited; 3)Financial Statement audited by… Read More