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Saturday 9 January 2016
Pay the Basic Tax, Apply for Sanctions Removal
Based on Finance Minister
Regulation No. 21/PMK.03/2008, DGT because of his position or by taxpayer
request can reduce or eliminate tax administrative sanctions. Sanctions may
include interest, penalties, and / or increase listed on STP, SKPKB, and
SKPKBT, imposed because of an oversight or not taxpayer fault. But with
condition that each SKPKB and SKPKBT is not made in the objection; filed
objections, but has been revoked by the taxpayer; or filed an objection, but
are not considered. The submitted application must meet the following
requirements:1 (one) request to 1 (one) STP, SKPKB, SKPKBT; requests must be
submitted in Indonesian language writing by giving reasons that support the
petition; requests must be submitted to the tax office where taxpayer is registered;
Taxpayers already paid the basic tax due payable; Application letter is signed
by the taxpayer, and in terms of a written request is not signed by the
taxpayer, such petition shall be accompanied by a special power of attorney.
Requests that do not meet the above requirements can not be considered. This
request may be filed by the taxpayer at most 2 (two) times, the second petition
must be filed no later than 3 (three) months from the date of DGT decision for
the first request. DGT shall give a decision no later than 6 (six) months from
the date of the request receipt. If in that time period has elapsed and the DGT
does not give a decision, the petition be granted and the DGT shall issue a
approval decision in accordance with the petition filed.
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