tax policies updates on covid-19 perppu-1 and pmk-44 ...€¦ · tax matter kup law se-22 in the...

Tax Policies Updates on Covid-19 – PERPPU-1 and PMK-44

(revoked PMK-23) and Transfer Pricing Updates

WEBINAR SESSION | TAX DIVISION

RSM Indonesia | Executive Webinar | Tax Updates

EVENT DETAILS

Date: Wednesday, 6 May 2020

Time: 09.00 AM – 12.00 PM

JOIN LINK

https://rsmindonesia.zoom.us/j/94870571867

Meeting ID: 948 7057 1867

Password: 2020 (if asked)

TOPICS

1. Government Regulation in Lieu of Law

Number 1 Year 2020 (PERPPU-1)

2. Ministry of Finance Regulation Number

44/PMK.03/2020 (PMK-44) - NEW Tax

Incentives for Taxpayers during

COVID-19

3. Minister of Finance Regulation Number

22/PMK.03/2020 (PMK-22) - Transfer

Pricing Updates on Advance Pricing

Agreement (APA)

https://rsmindonesia.zoom.us/j/94870571867

INTRODUCTION TO RSM WEBINAR

OUR TEAM FOR WEBINAR

SELAMAT CARL FRANSISCUS

MANAGER, TAX

Moderator of Webinar

ICHWAN SUKARDI

MANAGING PARTNER, TAX

Presenter for Perppu-1

ENY SUSETYONINGSIH

PARTNER, TAX

Presenter for PMK-44

UNTORO SEJATI

PARTNER, TRANSFER PRICING

Presenter for PMK-22

IRWAN BUNYAMIN AFIFF

SENIOR MANAGING PARTNER

Webinar Opening Speaker

WEBINAR SCHEDULES

No. Agenda Time PIC

1. Registration 08.30 AM – 09.15 AM Moderator / Host (MC) / IT

2. Introduction 09.15 AM – 09.20 AM Moderator: Selamat Carl

3. Opening Speech 09.20 AM – 09.30 AM Irwan Bunyamin Afiff - RSM Board of

Partner

4.PERPPU-1 - Government Regulation in Lieu

of Law 09.30 AM – 10.10 AM Ichwan Sukardi - Managing Partner, Tax

5.PMK-44 - NEW Tax Incentives for Taxpayers

affected by COVID-1910.10 AM – 10.50 AM Eny Susetyoningsih - Partner, Tax

6. PMK-22 - Transfer Pricing Updates on APA 10.50 AM – 11.20 AM Untoro Sejati - Partner, Transfer Pricing

7. Questions and Answers 11.20 AM – 11.50 AM Moderator and Speakers

8.Closing MC, and photo session by using

application of ZOOM 11.50 AM – 12.00 AM MC

CODE OF CONDUCT FOR ATTENDING THE WEBINAR

1. All participants of this Webinar are encouraged to mute their audio speakers

during the event to avoid background noise when the presenters deliver their

materials.

2. For each session presented, our Committee will provide 10 minutes for Questions

and Answers. Participant may drop questions through question-box or live chat

provided within ZOOM platform. Please take a note: our committee will only allow 2

to 3 participants to raise questions for each session due to the time constraint.

3. To avoid redundant questions, for each session, our Moderator and MC will

recapitulate 3 key points for discussion.

4. Our Committee will turn-on the function of microphone for participant with questions

who wishes to clarify his/her previous question - in which his/her question has been

answered by relevant presenter. Please take a note: the participant is encouraged

to raise hand in advance - our Committee will only allow 2 times to clarify the

answers given by relevant presenter.

5. All key points and materials of this Webinar will be delivered via email to all

participants after the session. Please take a note: all participants need to provide

valid email address to our Committee.

SUMMARY OF DISCUSSION TOPICS

MoF Reg. No. 22/PMK.03/2020

(“PMK-22”)

• Issued by the Minister of Finance

(“MoF”) on 27 April 2020 which

revokes PMK-23 issued in March

• Regulates Tax Incentive for

Taxpayers Affected by COVID-19

• Applicable for wide range of

industries and business sectors

• Tax Incentives in the form of

exemption of Art. 21 and Art. 22,

reduction in Art. 25 CIT and VAT

preliminary refund

• Tax Incentive for companies under

Final Tax at 0.5% (PP 23)

The spread of Corona Virus Disease 2019 (“COVID-19”) has been declared by World Health Organization as a Global Pandemic.

COVID-19 has hit most of the countries in the world, including Indonesia. COVID-19 affects Indonesia not only socially but also

economically – as the global supply chain slows down, plus the implementation of social distancing, businesses operating in Indonesia

are seeing large adverse impacts. The Government of Indonesia has since introduced various regulations seeking to provide economic

relieves to companies and secure country’s national economic stability.

In this Webinar Session, RSM Tax Team will provide updates and insights regarding following Regulations issued recently:

GR Reg. in lieu of Law

No. 1 Year 2020 (“Perppu-1”)

• Issued by the President of Indonesia

and on 31 March 2020

• Consist both tax and non-tax related

financial policies

• Tax related policies in the context of

COVID-19 (1) extension of time to

fulfil tax obligations; and (2)

customs facilities

• Tax related policies proposed under

Omnibus Tax Law: (1) reduction of

CIT rates; and (2) taxation of E-

Commerce business

MoF Reg. No. 44/PMK.03/2020

(“PMK-44”)

• Issued by the MoF on and effective

from 18 March 2020

• Regulates Procedures for

implementation of Advance Pricing

Agreement (“APA”) – PMK-22

revoked the previous MoF

Regulation No.7/PMK.03/2015

• PMK-22 seeks to provide greater

legal certainty to taxpayers involved

in APA process in line with BEPS

Action 14

TAX POLICIES ON PERPPU-1 AND ITS IMPLEMENTATION

Presentation by: Ichwan Sukardi – Managing Partner, Tax

BACKGROUND

WHAT IS PERPPU-1?

❑ PERPPU-1 is a Government Regulation issued in lieu of Law effective from 31

March 2020 concerning State Financial Policy and Financial System Stability in

Response to Coronavirus Disease 2019

❑ PERPPU-1 is technically a temporary measure that must then be approved by

House of Representatives (Dewan Perwakilan Rakyat or “DPR”) in its next hearing,

otherwise it ceases to take effect.

WHY PERPPU-1 IS ISSUED?

❑ Given the situation of COVID-19, the Government considers that adequate legal

instruments (amongst others is the issuance of PERPPU) are required to provide

strong foundation for the Government and related institutions for policy making in

order to secure national economic stability with a focus on health spending, social

safety nets, and recovery of the affected business sector.

SCOPE IN RELATION TO TAX

PERPPU-1 sets out 4 major Scope of Tax Measures

Perppu-1 brought forward following measures which

were supposedly part of the proposed Omnibus Tax

Law:

1. Reduction of CIT rates

(from 25% to 22% for fiscal year 2020 and

2021, and 20% for fiscal year 2022 and

onwards)

2. Taxation of E-Commerce

Perppu-1 introduces measures in response to

COVID-19:

1. Extension of deadlines for both Taxpayers

and Tax Office to fulfill certain tax obligations

2. Customs facilities for goods related to the

fight against COVID-19

SCOPE IN RELATION TO NON-TAX

▪ Other than tax related policies as part of State Financial Policies, PERPPU-1 grants

Government the authority to implement certain Budgeting and Financing measures

such as conducting mandatory spending adjustments, use of General Transfer Fund for

handling COVID-19, issuance of Government Bonds, giving grants to local

governments, etc.

▪ PERPPU-1 also spells out the need to implement a national economic recovery

program through State Capital Participation, Government fund placements and/or

investments, and/or insurance activities.

▪ In addition, PERPPU-1 sets out policies for the purpose of Financial System Stability –

4 relevant authorities* in Indonesia are given expanded authority to make policies to

create the safety net for the financial and monetary conditions of the country.

*Financial System Stability Committee (KSSK), Bank Indonesia (BI), Indonesia Deposit Insurance

Corporation or LPS, Financial Services Authority (OJK)

IMPLEMENTING RULES / REGULATIONS AVAILABLE

Extension of

deadlines

Taxation of

E-Commerce

CIT Rates

Reduction

Customs

Facilities

► DGT Circular Letter No. SE-22/PJ/2020 issued on 9 April 2020 (“SE-22”)

► DGT Circular Letter No. SE-03/PP/2020 (“SE-03”) issued on 2 April 2020

as amended by SE-04 and SE-05 issued on 16 April and 21 April respectively

► MoF Regulation No. 28/PMK.03/2020 issued on 6 April 2020 (“PMK-28”)

► MoF Regulation No.31/PMK.04/2020 issued on 13 April 2020 (“PMK-31”)

► Press Conference SP-13/2020 issued on 3 April 2020 (“SP-13”)

► DGT Regulation No.08/PJ/2020 issued on 21 April 2020 (“PER-08)

► DGT Regulation No. 07/PJ/2020 issued on 17 April 2020 (“PER-7)

(technically not an implementing regulation)

EXTENSION OF DEADLINES - SE-22 PROVISIONS

Extension applicable to:

✓ Submission of Objection Letter

✓ Settlement of Tax Refund

✓ Issuance of Decisions on:

(i) Tax Refund Request

(ii) Tax Objection

(iii) Decision governed under Art. 36(1) of KUP Law

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If original deadlines fall within “Force Majeure Period” as determined by BNPB

2020

SE-22 is the main implementing regulation concerning extension of deadlines:

EXTENSION OF DEADLINES - SE-22 PROVISIONS (CONT’D)

Tax Matter KUP Law SE-22 in the framework of Perpu-1

Submission of Objection Ltr 3 months - Art. 25 3 months +6 months = 9 months

Settlement of Tax Refund 1 month - Art.11(2) 1 month + 1 month = 2 months

Issuance of Decisions:

a) Tax Refund Request 12 months - Art.17B(1) 12 months +6 months = 18 months

b) Tax Objection 12 months - Art.26(1) 12 months +6 months = 18 months

c) Art. 36(1) of KUP Law Decisions* 6 months - Art.36(1) 6 months + 6 months = 12 months

*INCLUDES:

▪ Decision on Reduction/Elimination of an Administrative Sanction

▪ Decisions on Reduction/Cancellation of an Incorrect SKP

▪ Decisions on Reduction/Cancellation of a Tax Collection Letter

▪ Decisions on Cancellation of a Tax Audit Result


Despite the extension of deadlines set out for completion period of audit and issuance of

SKP, SE-22 provides internal guidelines for ongoing tax audits depending on the their

stage:

➢ If the tax audit is still at the examination stage and the SPHP (Notification of Audit

Result) has not been delivered: 4 months of extension shall be allocated to field audits

and 4 months allocated to office audit

➢ If the SPHP has already been delivered and resulted in a tax overpayment or tax

underpayment finding, and if the taxpayer has submitted a written response letter and

a tax audit result approval letter: the closing conference is to be carried out in

accordance with the timeline under the existing tax audit regulations, i.e. two months

from the delivery date of the SPHP

➢ If SPHP has already been delivered, and resulted in tax overpayment or

underpayment finding, where the taxpayer has submitted a response letter that

refutes the tax audit findings,or a response letter is not submitted due to the

limitations from COVID-19 pandemic: the extension of closing conference can be run

for 4 months (originally 2 months)


➢ The Heads of the ITOs may adjust the above timeline in situations where the tax audit process cannot be

completed due to the limitations resulting from the COVID-19 pandemic

➢ If the force majeure period ends on 29 May 2020 without any further extensions:

The ITO will process regular Value Added Tax and Corporate Income Tax refund requests with deadlines from

30 May 2020 onwards in accordance with the timeline under the existing tax audit regulations - meaning that

there will be no extension for these deadlines.

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EXTENSION OF DEADLINES – LIMITATION OF TAX COURT SERVICES

➢ The limitations of Tax Court Services were initially introduced on 16 March 2020 through the issuance of Circular

Letter No.SE-01/PP/2020 and further extended and elaborated through additional circulars.

➢ On 2 April 2020, the Tax Court issued a further Circular Letter No.SE-03/PP/2020 (SE-03) to update and act to be

consistent with PERPPU-1 with additional clarification to the previous Circular Letters.

➢ SE-03 was further amended by SE-04 and SE-05 and latest by SE-06 with suspension of Tax Court services until

1 June 2020.

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EXTENSION OF DEADLINES – LIMITATION OF TAX COURT SERVICES

Provisions SE-03 SE-04 SE-05 SE-06

Tax Court

Proceeding

All Tax Court proceedings which were originally scheduled

within the prevention period will be postponed. The provision still is valid

Tax Appeal

submissions

the submission deadlines for Tax Appeals (Banding) that is

submitted directly to Tax Court which fall within 17 March – 21

April 2020 should be extended by 36 days

Extended

by 38 days

Extended

by 58 days

Extended

by 76 days

Lawsuit

submissions

the submission deadlines for Lawsuit that is submitted directly

to Tax Court which fall within 17 March – 21 April 2020 should

be extended by 14 days since end of the prevention period

14 days since end of the prevention

period

Tax Court

preparation

and

proceedings

The prevention period will not be counted as part of the time

limits for preparing and implementing the trial, e.g. the six-

month time limit from when a Tax Appeal is received until when

the Judges begin proceedings

The provision is still valid

CUSTOMS FACILITIES

Import Duty Exemption / Reduction on Certain Goods in handling Covid-19

➢ Taxpayers in Bonded Zones can enjoy

additional facility* on the delivery of disinfectants,

masks, personal protective equipment, thermo

guns, and/or other items for the purpose of

handling COVID-19 to be consumed in Bonded

Zones

*Facilities in form of import duty deferment, import

taxes & Art. 22 not collected. Sales of goods to other

places in customs area will not lower their annual local

sales quota

PMK-28 PMK-31

➢ VAT Not Collected and Article 22 exemption on

import of ‘Necessary Taxable Goods’ by Certain

Parties

These ‘Necessary Taxable Goods’ include:

a) Medicine; b) Vaccines; c) Laboratory equipment;

d) Detection equipment; e) Self-protection equipment;

f) Equipment for treating patients; or g) Other

supporting equipment to handle COVID-19.

No SKB required on importation – applicable

automatically from 6 April 2020

The MoF is given authority under Perppu-1 to grant reduction / exemption for customs duty:

CIT RATES REDUCTION

Types of Taxpayers Current CIT RateReduced CIT Rate – 2020

and 2021

Reduced CIT Rate – 2022

and onwards

Unlisted Corporate Taxpayer

(including PE)25%* 22% 20%

Listed Corporate Taxpayer

(with at least 40% of shares traded in

Indonesian Stock Exchange and meet

certain requirements)

20% 19% 17%

* Certain small enterprises with gross turnover of not more than IDR 4.8 billion are subject to final income tax at 0.5% of turnover.

Corporate taxpayers with an annual turnover of not more than IDR 50 billion are entitled to a 50% tax discount of the standard rate,

which is imposed proportionally on taxable income on the part of gross turnover between IDR 4.8 billion and IDR 50 billion.

CIT RATES REDUCTION (CONT’D)

The change of CIT Rates has direct impacts on the monthly Article 25 income tax installment calculation – the DGT issued

SP-13 via Press Conference to provide clarification and PER-08 (latest) to provide technical guidelines.

The general principle for applying new CIT rate on Article 25 for Transitional Year 2020 is illustrated below:

2019

31

-Dec-1

9

[FY

E]

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Monthly Article 25 installment should use

old rates / follow 2019 December Art. 25

amount

From April 2020 onwards, new rate can be

applied if the tax return is submitted before 30

Apr


❑ PER-08 provides examples to explain how to apply the new rates in cases where

the tax return is filed early or late or extended, as well as when the prior year

taxable income is adjusted through issuance of a Tax Assessment Letter

(Attachment A refers for transitional year 2020)

❑ Pending issue: the examples only include taxpayers with calendar fiscal years –

how about taxpayers with fiscal year end in March or otherwise?

❖ If the same rules also apply to non calendar year taxpayers based on the month

of filing deadline, a taxpayer with March 2020 fiscal year end will apply the new

tax rate for Article 25 calculations only from July 2020 onwards.

❖ Further clarification / confirmation from the DGT should be obtained.


EXAMPLE 1 – NORMAL TAXPAYER

A taxpayer filed 2019 SPT on 28 March 2020 with income

subject to tax is IDR 5.1 billion. The Tax Credit is 75

million. The taxpayer’s December 2019 Article 25 monthly

installment is IDR 80.000.000

• The Article 25 for January and February 2020 should

be as per December 2019 which is IDR 80.000.000

• The calculation of Article 25 for March 2020 should be

based on Income Tax Payable from 2019 SPT

submitted:

[(IDR 5.1 billion x 25%) – IDR 75 million] / 12 months =

IDR 100.000.000

• The calculation of Article 25 for April 2020 should be

using new CIT rate of 22%:

[(IDR 5.1 billion x 22%) – IDR 75 million] / 12 months =

IDR 87.250.000

EXAMPLE 2 – TAXPAYER RECEIVED WITH SKP

A taxpayer filed 2019 SPT before 30 April 2020 and was

issued Tax Assessment Letter (SKP) in August 2020.

Under SPT filing, the taxpayer has a taxable income of

IDR 6 billion and tax credit of IDR 200 million, whereas in

the SKP, the taxable income is IDR 8 billion and tax credit

is IDR 160 million.

• The taxpayer should have calculated its Article 25 for

April to August 2020 based on SPT submitted using

new CIT rate of 22%

• Upon received the SKP, it needs to calculate its Article

25 for September to December 2020 based on the

adjusted amount of taxable income:

[IDR 8 billion x 22%) – IDR 160 million] / 12 months =

IDR 133.333.000

TAXATION OF E-COMMERCE

Items VAT Obligations Income Tax obligation – through deeming PE or ETT

Tax Subject Foreign traders, foreign service providers

(individuals or corporates residing outside

Indonesia), or foreign E-Commerce

marketplace (“Foreign E-Commerce

Players”) and/or and/or domestic

marketplace as appointed by the MoF

Foreign E-Commerce players with “Significant Economic Presence”

(SEP) in Indonesia

➢ Deem PE if SEP are met threshold set for following factors:

• consolidated gross turnover of group businesses;

• revenue from Indonesian market; or

• number of active users

➢ Charge ETT if PE cannot be deemed under Tax Treaty - through direct

imposition on transactions or foreign E-Commerce marketplace

Taxable

Object

Utilization of Intangible Taxable Goods

and/or Taxable Services from outside

Indonesia in Indonesia’s customs area

Sales of goods and/or services from outside Indonesia by way of E-

Commerce to purchasers or users in Indonesia by foreign tax subjects

Fulfillment of

obligation

Foreign E-Commerce players can appoint a representative in Indonesia to fulfil its tax obligations

Non-

compliance

Subject to administrative sanction according to existing KUP Law and termination of access to Indonesian market if

tax subject do not meet deadline as stated in a warning letter

TAXATION OF E-COMMERCE (CONT’D)

PERPPU-1 states the following to be further regulated:

▪ The rate, imposition basis, and procedures for calculation of Income

Tax when foreign tax subject is deemed a PE and ETT provisions

→ shall be regulated by or under a Government Regulation

Further provisions regarding:

a. procedures for appointment, collection, and payment, as well as

reporting of VAT by foreign E-Commerce players;

b. Threshold for constituting significant economic presence,

procedures for payment and reporting of Income Tax or ETT; and

c. procedures for appointment of representatives

→ shall be regulated by a Ministry of Finance Regulation

TAXATION OF E-COMMERCE (CONT’D)

• On 17 April, the DGT issued Regulation No. PER-07/PJ/2020 concerning Taxpayer Registration Location and/or Taxable

Entrepreneur Business Reporting Location at the Tax Service Office within the Regional Office of the Directorate General

of Tax for Large Taxpayer, Tax Service Office within the Regional Office of the Directorate General of Tax of Special

Jakarta, and the Service Office for Medium Tax

• Although the DGT is eager to implement and impose tax on foreign subjects as regulated under Perppu-1, they still need

to wait for the government to issue Government Regulation on PPh and/or ETT implementation - the government is still

waiting for the global consensus from the Organization for Economic Co-operation and Development (OECD) on digital

economy in determining nexus taxation right and allocating global profits fairly to the source market jurisdiction and

domicile jurisdiction

Update:

On January 31 2020, the OECD/G20 Inclusive Framework on BEPS released the Statement on the Two-Pillar

Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy outlining what is currently

the agreed upon “architecture” or “outline” of Pillar One and Pillar Two – within the Statement, there are currently

11 work streams of technical and policy issues pending to be resolved. Nonetheless, it is expected that an agreement

on the key policy features of a consensus-based solution to the Pillar One to be reached by July 2020 with final report

which will set out the technical details of the consensus-based solution to be delivered by end of 2020.

TAX POLICIES ON PMK-44 AND ITS IMPLEMENTATION

Presentation by: Eny Susetyoningsih – Partner, Tax

SCOPE OF NEW PMK-44

Art. 21 Borne by

Government

Art. 22 Exemption

30% Article 25

Reduction

1062 eligible KLU (Attachment A of PMK-44), or KITE (Designation of Import Facility for

Export Oriented Business), or taxpayers with Bonded Zone permit (or PDKB permit)new

from April 2020 to September 2020:

MoF issued PMK-44 on 27 April 2020 which revoked the previous PMK-23 to provide additional sectors entitled for the tax

incentives for taxpayers affected by COVID-19 and further expand the tax incentives

SME Final Tax Borne by

Government new

VAT Preliminary Refund

846 eligible KLU (Attachment N), or KITE, or taxpayers with Bonded Zone permit (or

PDKB permit)new from April 2020 to September 2020

431 eligible KLU (Attachment I of PMK-44), or KITE, or taxpayers with Bonded Zone

permit (or PDKB permit) new from April 2020 to September 2020

431 eligible KLU (Attachment I of PMK-44), or KITE or taxpayers with Bonded zone


All SME with no more than IDR 4.8 billion of annual turn-over under PP 23 Final Tax at

0.5% regime with Certificate from April 2020 to September 2020

846 eligible KLU (Attachment N), or KITE, or taxpayers with Bonded Zone permit (or

PDKB permit)new from April 2020 to September 2020

431 eligible KLU (Attachment I of PMK-44), or KITE, or taxpayers with Bonded Zone


IMPLEMENTING REGULATION / GUIDELINES ISSUED BY THE DGT

• Pursuant to PMK-44, the DGT issued Circular Letter No.29/PJ/2020 (“SE-29”)

as implementing regulation on 30 April 2020, which primarily provides for the

following:

1. Procedures to obtain incentives provided under PMK-44

2. Obligations to submit realization reports on utilizing Article 21 DTP, Article

22 import exemption, SME Final Tax DTP, and Article 25 reduction

incentives

3. Clarification on KLU requirements in case of inconsistency

4. Clarification on KITE designated Taxpayers and BZ Taxpayers

• The DGT published through a Press Conference (“SP-19/2020”) dated 30 April

2020 to provide guidelines on how Taxpayers can obtain certain incentives

through DJPOnline

• The DGT also published through a Press Conference (“SP-20/2020”) new dated

2 May 2020 to provide clarification on applicability of incentives for April period

OBTAIN INCENTIVES THROUGH DJP ONLINE

Taxpayers should use DJP Online to submit notification/application for Tax Incentives granted under PMK-44 in respect of (1)

Article 21 borne by government; (2) Article 22 exemption; (3) SME Final Tax borne by government; and (4) Article 25

reduction:

PROCEDURES AND REQUIREMENTS FOR ARTICLE 21 DTP INCENTIVE

1. Taxpayer to login to DJP Online and submit a Notification to the DGT using Sample Letter as per Attachment C of

PMK-44 (for KITE / BZ taxpayers need to submit MoF decision)

2. DJP Online System checks and delivers Acknowledgement Notification (if approved) or Reject Notification

3. Reporting of Article 21 (still required) on portion borne by the government

(Ditanggung Pemerintah/DTP):

➢ Taxpayer to prepare a tax payment slip (SSP) or a print-out of ID Billing for Article 21 DTP with a stamp

“PPh Pasal 21 Ditanggung Pemerintah eks PMK No.44/PMK.03/2020”

➢ If the taxpayer uses e-SPT application, they can prepare an SSP/ID Billing by recording the NTPN code

of 9999999999999999.

[If Approved]

PROCEDURES AND REQUIREMENTS FOR ARTICLE 22 SKB COLLECTION

1. Taxpayer to login to DJP Online and submit an Application to the DGT using Attachment J of the PMK-44

(for KITE / BZ taxpayers need to submit MoF decision)

2. DJP Online System checks and issues Certificate of Waiver (SKB) Collection of Article 22 Income Tax (if approved) or

Letter of Refusal (if rejected)

3. The Directorate of Excise and Customs (DJBC) has the right to confirm the truthfulness of SKB which is issued by

DJBC and gained by taxpayer through online or service provided by the DGT

[If Approved][If Approved][If Approved][If Approved]

PROCEDURES AND REQUIREMENTS FOR ARTICLE 25 INCOME TAX REDUCTION

1. Taxpayer to login to DJP Online and submit a Notification to the DGT using Sample Letter as per Attachment C of

PMK-44 (for KITE / BZ taxpayers need to submit MoF decision)

2. DJP Online System checks and delivers Acknowledgement Notification (if approved) or Reject Notification

3. Taxpayer can apply the reduction of 30% on monthly Article 25 corporate income tax installment – the basis of

monthly Article 25 would be depending on 4 situations:

i. if the taxpayer has submitted its 2019 CITR;

ii. if the taxpayer has not submitted 2019 CITR then refer to Article 25 as per December 2019 ;

iii. if the taxpayer has obtained approved decision on reduction of Article 25 due to declining business conditions;

and

iv. if the taxpayer fall under MoF Regulation No.215/PMK.03/2018

[If Approved]

➢ The Final Tax can be paid via self-assessment or tax withholding.

➢ For transactions with a tax withholder, PP-23 Year 2018 requires the eligible

taxpayers to provide a Statement Letter from the ITO to the tax withholder to apply

a 0.5% withholding tax rate. Under PMK-44, the taxpayer does not need to

withhold the tax from April to September 2020 if taxpayer presents the Statement

Letter.

➢ Taxpayer needs to submit the application of Statement Letter for the purpose

of PMK-44 under the DGT’s website. If the Taxpayer already has a Statement

Letter prior to PMK- 44, the Taxpayer must re-submit the application for the

Letter to via DJP Online to be able to utilize the Final Tax DTP incentive.

➢ Final Tax DTP Incentive is given from April 2020 until September 2020 - after 30

September 2020, the PP 23 Statement Letter issued under PMK-44 will still be

valid under normal circumstances as set out in provisions of PP 23 and its PMK

regulation.

NEW FINAL TAX DTP INCENTIVE

PROCEDURES AND REQUIREMENTS FOR FINAL TAX DTP INCENTIVE

1. Taxpayer to login to DJP Online and submit application to the DGT for Statement Letter

2. DJP Online System checks and issues Statement Letter as per Attachment G of PMK-44 (if approved) or

Reject Notification

3. Taxpayer to submit the Statement Letter upon transaction with Tax Withholder / Collector who

should perform the following:

➢ Tax collector shall prepare a tax payment slip (SSP) or a print-out of ID Billing for Final Tax DTP with

a stamp “PPh Final Ditanggung Pemerintah eks PMK No.44/PMK.03/2020”

➢ If the tax collectors use e-SPT application, they can prepare an SSP/ID Billing by recording the NTPN

code of 9999999999999999

[If Approved]

REALIZATION REPORTS FOR ART. 21, ART. 22, SME FINAL TAX AND ART. 25 INCENTIVES

1. Taxpayer to download Realization Report format based on its types from DJP Online - There are 4 types: (i)

Art. 21 DTP Incentive, (ii) Art. 22 Exemption, (iii) SME Final Tax DTP Incentive, and (iv) Art. 25 Incentive

2. Taxpayer needs to fill in the Realization Report completely and correctly and upload through DJP Online no later than:

➢ For Art. 21 DTP Incentive and SME Final Tax DTP Incentive:

▪ by 20th of the month following the tax period of which incentive applies

➢ For Art. 22 Exemption and Art. 25 Incentive are quarterly as follows :

▪ by 20 July 2020 for the April to June 2020 fiscal period;

▪ by 20 October 2020 for the July to September 2020 fiscal period

PROCEDURES AND REQUIREMENTS FOR VAT PRELIMINARY REFUND

Current Month

Refund

Prior period

Refund of

Difference

Taxpayer to fill out the Preliminary Refund column in the Monthly VAT Return and submit through its

registered Tax Office

Taxpayer to fill a separate letter as per Attachment F of MoF Regulation No.39/PMK.03/2018

(“PMK-39”) to request for the difference in the refund amount - if the refund obtained from previously

issued SKPPKP (Decision for Preliminary Tax Refund) is lower than requested as long as the tax

office not yet conduct a tax audit or preliminary tax audit investigation for the related period. .

1. The Tax Office to issue SKPPKP after Formal and Material Research fulfilment

• SKPPKP or notification shall be issued within 1 month from date of receipt

according to Attachment H and G of PMK-39

2. The Tax Office to follow up according to MoF Reg. No. 244/PMK.03/2015

3. The settlement of overpayment refund according to Attachment A of SE-29

PROCEDURES AND REQUIREMENTS FOR VAT PRELIMINARY REFUND (CONT’D)

VAT Preliminary Refund under Art. 9 Para 4(c) of VAT Law

MEETING THE REQUIREMENTS?

✓ Fall within KLU as per Attachment I of PMK-44 or designated as KITE or taxpayers with Bonded Zone permit

(or PDKB permit)

✓ Amount of overpayment no more than IDR 5 billion

✓ Tax period for return is April 2020 to Sept 2020

✓ Request for refund is submitted no later than 31 October 2020

Proceed with Low Risk PKP* Preliminary Refund

as per SE-29

Follow up in accordance with the preliminary return

procedure as regulated in DGT Circular Letter

No.10/PJ/2018

NoYes

*covers PKP that has been determined as Low Risk PKP and PKP that has not been determined as Low Risk PKP

PROCEDURES AND REQUIREMENTS FOR VAT ADVANCE RESTITUTION (CONT’D)

Formal Examination Material Examination

✓ PKP has the KLU code or KITE designated or

obtains a Bonded Zone permit (or permit of

PDKB) as evidenced by Decree of MoF

issued

✓ Overpaid amount in the VAT Period SPT

including accumulative correction of the VAT

Period return does not exceed IDR 5 bio

✓ VAT period submitted for preliminary refund is

April 2020 to September 2020 – request

submission no later than 31 October 2020

✓ PKP has no history of criminal act in taxation

✓ PKP has not convicted criminal offence in last

5 years based on court decision

✓ The writing and calculation of taxes are

correct

✓ Input VAT has been reported in the VAT

Period SPT by the PKP that issues the Tax

Invoice

✓ Input VAT paid by PKP at Low Risk has been

validated by NTPN

PROCEDURES AND REQUIREMENTS FOR VAT PRELIMINARY REFUND (CONT’D)

➢ SE-29 also sets out regarding the criteria, basis and scope of

conducting material examination

➢ Further, it also stipulates how Tax Office shall recognize the value of

overpayment for the purpose of preliminary refund

➢ Tax Audit will be conducted post issuance of SKPPKP on the

overpayment refund

➢ There are different scenarios of outcome which could result from

examination conducted by Tax Office – SE-29 provides guidance how

Taxpayers should act and/or respond to these outcomes

OTHER MATTERS

❑ PMK-44 stipulated that the KLU requirement for each facility is based on the KLU stated in the 2018 CITR,

which generally should be consistent with the Tax Registration (Surat Keterangan Terdaftar) that is issued to

the taxpayer upon Tax ID registration and also with the master file data in the DGT system.

❑ SE-29 provides guidelines on avenues to resolve this under various scenarios if there is inconsistency.

❑ In the case of a non-eligible taxpayer who continues to apply these tax incentives in their tax compliance

practice, SE-29 also provides guidance for rectification.

Transitional Provisions:

❑ Taxpayers that have submitted notifications on the utilisation of Article 21 DTP and Article 25 Income Tax

incentives under PMK-23 do not need to re-submit the same notification under PMK-44.

❑ Taxpayers that have applied or granted with an SKB of Article 22 Income Tax on imports under PMK-23

do not need to reapply for SKB under PMK-44.

❑ Taxpayers that have been granted with tax incentives under PMK-23 can continue to enjoy the tax incentives.

REVISED GUIDANCE ON APA – PMK 22/2020

Presentation by: Untoro Sejati – Partner, Transfer Pricing

OVERVIEW OF PMK 22/2020 – REVISED GUIDANCE ON APA

UNDERLYING BASIS AND OBJECTIVE OF PMK-22 ISSUANCE

➢ MoF Regulation No. 22/PMK.03/2020 (“PMK 22/2020”) was issued to provide

implementing guidelines for Advance Pricing Agreement (“APA”) as an effort of adopting

the minimum standards included in Action 14 of OECD/G20 BEPS Project to make

dispute resolution mechanisms more effective.

➢ PMK 22/2020 revokes the previous APA regulation No.7/PMK.03/2015 and applies to all

pending and ongoing APA applications effective from18 March 2020.

➢ PMK 22/2020 seeks to provide greater legal certainty through detailed guidelines to

taxpayers involved in APA process, particularly regarding procedures and timeframe of

APA application and the follow-up actions.

OVERVIEW OF PMK 22/2020 – REVISED GUIDANCE ON APA (CONT’D)

MATTERS NEEDING ATTENTION

➢ The guidelines on application of Arm’s Length Principle (ALP) have been included in

PMK 22/2020 – it expanded the definition of ‘special relationship’ to which ALP

should apply.

➢ The expansion of definition can in some cases deviate from the traditional definition of

special relationship provided under existing Transfer Pricing regulation - which typically

linked the special relationship to ownership and family relationship (see next slide).

➢ Separate DGT regulation is expected to be issued in due course on ALP guidelines.

Definition of Controlled TransactionOVERVIEW OF PMK 22/2020 – REVISED GUIDANCE ON APA (CONT’D)

ALP Provisions under current regulations ALP Provisions under PMK 22/2020

A special relationship under Article 18(4) of the ITL exist

under the following circumstances:

a. Ownership (direct or indirect) or capital participation of

at least 25%

b. Management control (direct or indirect) or use of

technology

c. Family relations through blood or marriage

According to the Minister of Finance regulation number

213/PMK.03/2016 Article 2 Para. 2 and also attachment of

DGT regulation number 22/PJ/2013 stated that the ALP

applies only to special relationship transactions.

PMK 22/2020 Article 1 Paragraph 15:

“Transactions Affected by Special Relationships are

transactions that include:

a) Related party transaction; and / or

b) Third party transactions - however the counter third

party and transaction price are under control of a

related party through one or both the contracting

parties.”

Example: an independent trading company acting as a conduit

between two related parties wherein one or both related parties was

responsible for the price setting of the independent party transaction.

In which case, the independent trading company is considered a

related party and the trading transaction as a related party transaction.

KEY POINTS OF PMK 22/2020

BROADENED COVERAGE OF THE APA

PMK 22/2020 has broadened the coverage of an APA as follows:

a. Extends the covered period of bilateral and unilateral APA to maximum 5 (five) years,

compared to 4 (four) years and 3 (three) years respectively under previous regulation.

b. Reintroduces a roll-back provision of both unilateral and bilateral APA whereby prior years can

be covered in the APA, although subject to meeting certain conditions such as:

(i) no material difference in facts and conditions of the related party to those covered under APA;

(ii) the statute of limitation has not passed; (iii) no issuance of CIT assessment; and

(iv) the taxpayer is not under tax crime investigation or charged with taxation crime.

c. Allows taxpayers to propose domestic transactions as part of the APA. It addresses the

concerns of domestic business groups with significant domestic related party transactions.


APA ACCEPTANCE CRITERIA

PMK 22/2020 has imposed criteria as follows:

a. The taxpayer has filed CIT Return for previous 3 fiscal years prior to an APA application;

b. The taxpayer has prepared and maintained the Master File and Local File for the previous

3 fiscal years prior to an APA application;

c. The taxpayer is not under tax crime investigation or charged with taxation crime;

d. Related party transactions and related parties proposed to be included in the APA have

been declared by the taxpayer in its Annual CIT Return for the previous 3 fiscal years prior

to an APA application;

e. The proposed Transfer Pricing is based on ALP and does not make taxpayer’s operating

profit lower than that declared in the Annual CIT Return for the previous 3 fiscal years.


SIMPLIFIED APPLICATION PROCESS

1. Single step application under PMK 22/2020 - APA application form that requires information:

a. Summary of the proposed application of the ALP for the covered related party transaction;

b. The historical application of the ALP in the last 3 fiscal years;

c. Relevant TP dispute history from tax audit stage until tax appeal stage in the last 5 fiscal years, as

well as the taxpayer’s statements of profit or loss in the last 5 fiscal years; and

d. Projected statements of profit or loss for the proposed APA period.

2. APA application form should be accompanied with written statements, audited FS for the last 3 fiscal

years, TP Doc for the last 3 fiscal years, and a document containing detailed explanation regarding

application of ALP for each related party transaction that is proposed to be covered in the APA.

3. Subsequently, the DGT will conduct material testing (such as site visits, fact-finding, meeting/interviews,

etc) for validation – the DGT may direct an audit for other purpose if the proposed related party

transaction to be covered in the APA has never been audited in the previous 3 fiscal years prior to the APA

application and/or if the APA application covers roll-back years.


KEY DEADLINES

❑ Submission of application: within a period of 12 to 6 months prior to the beginning of

the proposed APA.

❑ Unilateral APA: the negotiation commences at the latest 6 months after the submission of required

documents by the taxpayer and is required to be concluded within 12 months from

the commencement of the negotiation.

❑ Bilateral APA: the negotiation is required to be concluded within 24 months from

the receipt/submission of the written APA application from the treaty partner country.

❑ PMK 22/2020 does not provide the extension to these timeline and is explicit in saying that

the APA will result in disagreement if an agreement is not reached within the specific timelines.

Note: the DGT may disapprove an APA based on other reasons (not only time limit) e.g. if the RPT lacks

economic motive, if the RPT is undertaken with the purpose of minimizing tax burden, untruthful

information submitted or information not provided within 14 days for the purpose of material testing, etc.


IMPLEMENTATION OF APA

❑ PMK 22/2020 requires that the taxpayers implement the agreed APA as part of their TP policies and

document the implementation in the TP Documentation for the covered APA period.

❑ Further, within 1 month from the issuance of the DGT’s decision letter on the enforcement of the APA,

the taxpayer shall revise the CIT Return that becomes underpayment because of APA which have yet

to be audited for the years covered in APA.

❑ However, if a tax audit has been initiated for the years covered in the APA, the DGT can either issue

the CIT Assessment Letter or revise the CIT Assessment Letter to implement the APA.

❑ Unlike the previous regulation, PMK 22/2020 does not require submission of annual compliance report

by the taxpayer to the DGT. However, the regulation expects APA compliance to be documented in

TP Documentation.


RENEWAL OF APA

❑ PMK 22/2020 allows renewal of existing APA for one consecutive APA period if the facts and

conditions in the previous APA remain the same.

❑ The application of APA renewal should be submitted in a prescribed format within a period of

12 to 6 months before the beginning of the last year of the existing APA period.

❑ Upon such application, the DGT will directly conduct material testing as opposed to

the previous regulation that treated renewal of APA as a new APA application.

QUESTIONS

AND ANSWERS?

.

RSM Indonesia | Executive Webinar 06 May 2020| Tax Updates

No. Topik Pertanyaan & Jawaban

1. PMK - 44 Kami melakukan impor masker dari China untuk disumbangkan kepada Pemerintah Kabupaten Bintan. Kami diberikan fasilitas

pengecualian izin tata niaga impor. Izin tersebut di atas diberikan berdasarkan Kepres Nomor 9/2020. Berdasarkan Keppres tsb, kami

tidak membayar PPh 22, PPN, dan Bea Masuk

Apakah sebagian dari masker itu boleh kami pakai sendiri. Kami mengerti bahwa ada resiko kami harus membayar PPh 22, PPN, dan

Bea Masuk.

Bagaimana saran dari Bapak/Ibu? Kami juga bermaksud membagi masker itu kepada sub con kami yang ada di lapangan dengan

membebankan ongkos beli (tanpa profit). Apakah kami boleh memberikan Debit note kepada perusahaan sub-con kami.

Jawaban:

bahwa sesuai dengan PMK 28 2020 tentang pemberian fasilitas pajak untuk penanganana coronna, disebutkan bahwa PPN bisa

ditanggung pemerintah termasuk pemberian Cuma-Cuma kepada badan/instansi pemerintah, rumah sakit, atau pihak lain. Untuk Pihak

Lain belum diatur secara spesifik apakah non-rumah sakit atau pihak manapun, sehingga memang bisa dispute apakah PPN ditanggung

pemerintah atau tidak.

Jadi debit note tanpa profit tetap dapat dilakukan (asumsi tdk ada related party), PPN bisa DTP (menggunakan asumsi pihak lain), tapi

memang ada potensi tetap dikenakan PPN karena pihak lain mungkin yang dimaksud adalah pihak lain untuk penanganan covid bukan

seluruh pihak.



2. PMK 44 Terkait dg insentif PPh 21, klo casenya utk pegawai kontrak gimana? ada case yg karyawan kontrak yg kontraknya hanya 6 bulan (jan -

jun) total penghasilannya msh dibawah 200jt, tapi klo disetahunkan penghasilannya sudah melebihi 200jt, apakah berhak utk

mendapatkan insentif pph 21 tsb?

Jawaban:

Dalam PMK tidak dijelaskan tentang status pegawai, yang menjadi syarat adalah KLU, penghasilan max 200 setahun untuk masa pajak

tersebut, maka sepanjang KLU perusahaan tempat bekerja termasuk dalam lampiran PMK 44 tsb maka dalam bulan April – June dapat

memanfaatkan fasilitas. Namun apabila dalam masa April atau Mei atau June dikalikan 12 lebih dari 200 jt maka tidak dapat DTP. Dapat

ditambahkan bahwa sesuai dengan PER 16/2016 perhitungan PPh 21 pegawai kontrak sama dengan pegawai tetap.

3. PMK-44 Apakah diharuskan utk submit spt badan 2019 terlebih dulu? selain itu setelah login dan input pilihan fasilitas kswp, itu sudah disetujui

apakah perlu kirim atau upload surat? jika ya bagaimana caranya.

Jawaban:

Langsung disetujui tidak perlu kirim surat atau upload surat, akan otomatis apakah approved atau ditolak.



4. PMK - 44 Terkait Insentif PPh 21 ada 18 Sektor yang dapat insentif Penghasilan Brutto sd 200 Jt. Diantara dari 18 sektor ada Aktivitas Keuangan

dan Asuransi (3 KBLI) dan Aktivitas Jasa Lainnya (3 KBLI ). Kriteria KBLI nya gimana ya?

Jawaban:

KLU – memang banyak bener

5. PMK - 44 1.Apabila perusahaan tidak merupakan perusahaan KITE, apakah bisa tetap mendapatkan Pembebasan pph 21 kalau spt pph badan

2018 memenuhi KLU yang ada?

Jawaban: Ya bisa karena syaratnya apabila bukan KITE atau Bukan KB maka KLU

2. Setelah pengajuan KSWP, apakah ada notifikasi permohonan diterima atau ditolak?

Jawaban: Ya, ada. Tapi sampai saat ini Cuma langsung notifikasi otomatis tanpa adanya surat persetujuan yang dapat di print (tidak

seperti penyampaian SPT online)

3.Apabila perusahaan menanggung pph 21, bagaimana prosedurnya?

Jawaban: Perlu disampaikan bahwa insentif PPh Pasal 21 adalah untuk karyawan, dengan demikian apabila pajak ditanggung pemberi

kerja maka pajak tersebut (yang dimintakan DTP – insentif) maka harus dibayarkan kepada karyawan .

Apabila menanggung pph 21, ada 2 opsi menanggung apakah dijadikan tunjangan pajak atau menjadi biaya perusahaan. Apabila jadi

tunjangan pajak maka hal itu termasuk bagian untuk menghitunng bagian gaji untuk batas 200 jt.

4. Utk pph 21 DTP tidak terima surat, hanya ada notifikasi diterima, apakah sudah bisa memanfaatkan fasilitas pph 21 DTP

Jawaban: Iya hanya notifikasi, sudah bisa memanfaatkan. Mungkin DJP kedepannya akan mengemailkan surat persetujuannya sesuai

dengan PMK-44.



6. Perppu-1 Terkait penurunan tarif pph badan 2010 dan perhitungan angsuran pph 25 dengan menggunakan tarif 22% dalam PERPU No 1 th

2020, didalam pasalnya bahwa ketentuan selanjutnya akan diatur di dalam PP namun kemudian yang rilis adalah Per Dirjen 08 th

2020. Pertanyaan saya apakah hal tersebut tidak beresiko secara Perpajakan?

Jawaban:

Tidak berisiko. Hal ini karena tarif diatur dalam Perppu yang produk hukumnya setingkat dengan UU.

7. Transfer Pricing Terkait Transaksi Affiliasi Management Fee dan Nilainya kurang dari 10M dalam satu Tahun. Apakah perlu dibuat TP Doc. Dan

apakah Transaksi Management Fee itu sendiri antara Holding dan Anak Perusahaan harus dibuat TP Doc. Mohon peraturan yang

mendasarinya ya Pak.

Jawaban:

Peraturan mengacu pada PMK213 tahun 2016. Terkait dgn transaksi management fee yg termasuk dalam lingkup transaksi jasa,

apabila nominalnya diatas Rp 5 miliar maka sudah memenuhi threshold bagi WP dalam hal kewajiban pembuatan TP Document.



8. Perppu -1 Perpanjangan hak dan kewajiban-utk banding pajak, apakah ada perpanjangan juga?

Untuk perusahaan yang melakukan restitusi dan sedang di periksa apakah ada pengunduran jangka waktu berdasarkan PP 1 ini?

Jawaban:

Ada. Perpanjangan waktu selama jangka waktu kahar

9. Perppu -1 Terkait SE 03 yang diupdate terakhir dengan SE 06, apakah RSM sudah ada pengalaman penyampaian permohonan appeal via

pos/ekspedisi? Menurut Pak Ichwan terdapat beberapa client yang tetap menyampaikan permohonan appeal dengan deadline sesuai UU.

Kami pernah coba kirim via pos tapi tidak dapat diterima karena Pengadilan Pajak tutup.

Jawaban:

RSM masukkan lewat pos supaya tdk melewati batas waktu penyampaian banding karena jangka waktu yang ada di UU dan SE berbeda

dan belum ada penolakan.



10. PMK-44 Mau tanya mengenai NTPN kode 999999 jika ditanggung sebagian apakah kode NTPN nya tetap sama?

Jawaban:

Jumlah yang dibayarkan melalui SSP NTPN 99999… adalah sebesar yang seharusnya dipotong dari karyawan

11. PMK-44 terkait pmk 44, artinya utk perhitungan pph 25 tahun 2020 bulan april sampai desember sudah menggunkan tarif 22%, dan artinya bisa

mengajukan penurunan angsuran pph 25 sesuai pmk 44 ?

Jawaban: Betul.

12. PMK-44 Terkait pemotongan pajak untuk umkm yg mendapat fasilitas DTP. APakah benar bahwa kita harus membuat SSP atas nama vendor

umkm tersebut dengan kode 999999?

Jawaban:

SSP tetap atas nama pemotong, dalam hal ini berdasarkan surat keterangan yang disampaikan oleh WP (vendor) dan terkonfirmasi,

maka dapat membuat SSP ID biling kode 9999…



13. PMK-44 Jika KLU saya di cabang diterima, tapi di pusat tidak, apakah akan jadi masalah..? saat saya mendaftar PMK sebelumnya, pengajuan nya

lewat DJP KSWP, sy tidak memperoleh keterangan pernyataan diterima atas DTP pph 21 untuk cabang..konfirmasi AR, kita telah

diterima, apakah akan bermasalah karena surat pernyataan diterima tidak ada

Jawaban:

seharusnya dilakukan penyesuaian KLU untuk pusat agar dapat memanfaatkan PMK-44 untuk pusat.

Untuk surat persetujuan memang saat ini belum diterbitkan surat persetujuan hanya konfirmasi online tanpa adanya surat apapun.

14. PMK-44 Jika terdapat perubahan KLU pada tahun 2019 dan perubahannya telah diupdate sesuai akta dan NIB terakhir, dasar kantor pajak untuk

menentukan apakah dapat insentif itu dokumen yang mana (baik untuk pph maupun ppn)?

Jawaban:

berdasarkan PMK-44 dasarnya adalah SPT PPh Badan 2018, namun dalam SE disebutkan apabila memang WP tidak merubah KLU di

SPT PPh Badan (misalkan tidak dapat melakukan pembetulan karena telah diperiksa) maka dapat mengikuti KLU yang ada disistem DJP,

maka seharusnya untuk pertanyaannya dapat menggunakan KLU yang ada disistem DJP sesuai perubahan KLU Pada tahun 2019.

Sampai saat ini secara online, DJP hanya mengikuti KLU berdasarkan KLU yang terdaftar di sistem DJP.



15. PMK-44 Kita banyak klien RO, secara KLU masuk kriteria DTP PPH 21, tp ditolak dengan alasan SPT Badan 2018 blm dilapor. AR minta kita

buktikan atauran kalua badan usaha tdk wajib SPT badan

dan melakukan pembtulan SKT utk mejadi wajib lapor badan

Jawaban:

Iya memang ada isu harus menyampaikan SPT badan, kamipun sedang berkoordinasi dengan KPP Badora (petugas pajak/ AR) untuk

solusi permasalahan ini.


KEY POINTS

Perppu 1 tahun 2020:

- Per-07/PJ/2020 yang diterbitkan pada 7 April 2020 baru mengatur tatacara pendaftaran, perlu segera ada

aturan secara teknis ketika PMSE menjadi salah satu tulang perdagangan dalam masa PSBB.

- Perppu 1 tahun 2020 dikeluarkan dalam keadaan negara yang genting dengan tiga konsentrasi dalam

menyelamatkan negara dari pandemo Covid-19 antara lain untuk keselamatan jiwa dan kesehatan

masyarakat, jaring pengaman sosial dan pemulihan ekonomi bagi yang terdampak.

- Kita berharap agar Perppu 1 tidak mengalami hambatan dalam pembahasan di DPR sehingga bisa segera

disahkan.


KEY POINTS

PMK 44 tahun 2020:

- PPh 21 DTP untuk KLU sebanyak 1062 KLU untuk pegawai dengan penghasilan disetahunkan sd 200 juta

dan pengajuannya dapat dilakukan WP yang sesuai KLU, atau WP KITE, atau pengusaha Kawasan Berikat

periode dari April sd September 2020.

- PPh 25 pengurangan 30%, 846 KLU, atau KITE, atau WP kawasan bebas untuk periode April sd September

2020.

- UMKM 0,5% tanpa Batasan KLU.

- PPH 22 dibebaskan 431 KLU.

- VAT untuk refund diberikan percepatan sd LB 5 milyar untuk 431 KLU.

- Periode pengajuan untuk PPh 21, 25, UMKM melalui DJP online, batas waktu untuk Masa April paling lambat

adalah tgl 20 mei untuk PPh 21 dan UMKM, dan tgl 15 Mei untuk PPh 25. WP harus menyampaikan laporan

bulanan realisasi untuk PPh 21 dan UMKM, dan triwulanan untuk PPh 22 dan 25.


KEY POINTS

Advance Pricing Agreement:

• Berdasarkan pengalaman di beberapa negara, APA dapat menjadi tools yang efektif dalam meminimalisasi

sengketa transfer pricing serta dapat memberikan kepastian bagi Wajib Pajak dalam hal menjalankan aktivitas

usahanya.

• Lebih lanjut, DJP memberikan petunjuk yang lebih detil dan elaborative sehubungan dengan pengajuan

permohonan APA melalui PMK-22/2020. Selain itu, PMK-22/2020 juga memberikan petunjuk yang lebih jelas

terkait runutan proses, timeline, dokumen apa saja yang dibutuhkan, serta jangka waktu yang lebih panjang

yakni maksimum 5 tahun serta terdapat kesempatan untuk mengajukan roll-back periode baik untuk APA

Unilateral maupun APA Bilateral.

• Dengan melihat perkembangan sengketa transfer pricing yang semakin meningkat tiap tahunnya, APA dapat

menjadi dispute resolution yang efektif yang patut diperhitungkan Wajib Pajak dalam hal mengatur risiko

transfer pricing sehubungan dengan kegiatan usaha yang dilakukan Wajib Pajak tersebut.

THANK YOU FOR

YOUR TIME AND

ATTENTION

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