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Recently, the Director General of Taxes (DG Tax) issued regulation number PER-05/PJ/2017 concerning Electronic Tax Payments (New Regulation). The New Regulation replaces DG Tax regulation number PER-26/PJ/2014 (Old Regulation), which also regulated electronic tax payments. The New Regulation aims to simplify the procedures for electronic payments which pertain to tax payments in US Dollar and administration of land and building taxes.
Tax Types Open for Electronic Payments
Payments for all types can be paid electronically, except for certain types of tax payments, such as import related taxes. If a taxpayer wishes to make tax payments in US dollars, only the following electronic payments are available:
- Income taxes which have obtained approval for the registration of taxes in English and for tax payments in US dollars;
- Tax-Assessment Letters (Surat Ketetapan Pajak) and Tax-Collection Letters (Surat Tagihan Pajak) administered in the US dollar.
Billing Codes Issuance
Tax payers are required to obtain a billing to before being able to perform any electronic tax payments through the online system. There are two ways to obtain a billing code:
- Self-service registration, where the tax payer can generate a billing code by themselves through the online system; and
- Official service registration, where the DG Tax will issue a billing code. This type of billing code issuance must be used in case the issuance of following documents has resulted in underpayment:
- Tax-Assessment Letters
- Tax-Collection Letters
- Notification of Tax Due on Land and Building (Surat Pemberitahuan Pajak Terutang Pajak Bumidan Bangunan)
- Tax Assesment Letter of Tax on Land and Building (Surat Ketetapan Pajak Pajak Bumidan Bangunan); or
- Tax Collection Letter of Tax on Land and Building (Surat Tagihan Pajak Pajak Bumidan Bangunan).
Electronic Payment Methods
The e-payment can be performed through the following payment methods:
- Manual payment via tellers at specific banks or payment points
- Internet banking
- Mobile banking
- Other methods
For every electronic tax payment, the taxpayer will receive a Receipt of State Revenue (Bukti Penerimaan Negara) as proof of payment.
The New Regulation has been in force as of April 4, 2017.
This column is provided by PNB Law Firm Jakarta