Verification may be conducted on “other information” which either belongs to or is obtained by the DGT, as follows: clarification results/confirmation of VAT invoices; withholding tax slips; taxation data relating to taxpayers not submitting tax returns on time, having received a written reminder and still not submitting a tax return within the period specified in… Read More
Types of Tax Assessment Letter
The name of a tax assessment letter refers to the resulting balance between the tax due and the tax credits. Accordingly, there are three types of tax assessment letters: Overpaid Tax Assessment Letter (Surat Ketetapan Pajak Lebih Bayar/SKPLB) if the tax due is less than the tax credit amount; Underpaid Tax Assessment Letter (Surat Ketetapan… Read More
Tax Assessment
Indonesia uses a self-assessment system under which taxpayers are trusted to calculate, pay, and report their own taxes in accordance with prevailing tax laws and regulations. However, the DGT may issue tax assessment letters to a particular taxpayer if it fnds that, based on a tax audit or on other information, the taxpayer has not… Read More
Products of Tax Audit
The legal products of a tax audit consist mainly of Tax Assessment Letters (Surat Ketetapan Pajak/SKP) as mentioned above and Tax Collection Letters (Surat Tagihan Pajak/STP ), which must be based on the closing conference document. A STP typically serves as a legal instrument to collect administrative tax sanctions not covered in a SKP. In… Read More
INDONESIAN TAX 