PENGEMBALIAN PENDAHULUAN PAJAK

Summary

This video provides a comprehensive overview of the preliminary tax refund application process in Indonesia, as outlined in PMK regulations. It details the two methods for filing refund requests: through examination or research. The video highlights three categories of eligible taxpayers—specific criteria taxpayers, certain criteria taxpayers, and low-risk taxpayers—each with distinct requirements. Emphasis is placed on timely submissions, necessary documentation, and compliance with tax laws. Viewers are guided through the application steps and informed about potential disqualifications, ensuring a clear understanding of the refund process.

Takeaways

• 😀 The refund application process is governed by PMK No. 39/2018, updated by PMK No. 209/2021.
• 😀 Taxpayers can request preliminary refunds for overpaid taxes through two methods: examination and research.
• 😀 Key legal documents involved in the refund process include the Tax Assessment Letter (SKP) and the preliminary refund decision.
• 😀 There are three categories of taxpayers eligible for preliminary tax refunds: certain taxpayers, taxpayers with specific conditions, and low-risk taxpayers.
• 😀 Certain taxpayers must meet criteria such as timely SPT submission and having no outstanding tax debts to qualify for refunds.
• 😀 Taxpayers with specific conditions include individuals and businesses that report excess tax payments under specific thresholds.
• 😀 Low-risk taxpayers must engage in designated activities and fulfill particular financial criteria to be eligible for refunds.
• 😀 Application for refunds must be submitted by January 10, along with required documentation of tax returns.
• 😀 The timeline for refunds varies: individuals may receive refunds within 15 days, while businesses can expect refunds within one month.
• 😀 Essential documents for refund applications include proof of tax payment, tax calculations, and justification for the refund request.

Q & A

What is the purpose of the preliminary tax refund application?

The preliminary tax refund application allows taxpayers to recover excess tax payments as stipulated in the tax regulations.

Which regulations govern the preliminary tax refund process in Indonesia?

The process is governed by PMK No. 39/2018, amended by PMK No. 209/2021, along with the relevant articles in the Tax Law.

What are the two methods for applying for a tax refund?

Tax refunds can be requested through an examination process or a research process utilizing existing data.

What is the maximum time frame for processing a tax refund application under the examination method?

The maximum processing time under the examination method is 12 months.

Who qualifies as a taxpayer with specific criteria for preliminary tax refunds?

Taxpayers who are timely in their SPT submissions and have no outstanding tax debts may qualify as taxpayers with specific criteria.

What documentation is required for taxpayers with specific criteria?

They must provide an application, proof of timely SPT submissions for the past three years, and relevant documentation as specified in the regulations.

What actions can lead to the withdrawal of preliminary refund eligibility?

Withdrawal can occur if the taxpayer fails to submit SPTs on time or has tax violations.

What are the processing timeframes for different categories of taxpayers regarding their tax refunds?

Processing times vary: for corporate income tax, it's up to 3 months; for individuals, it's up to 15 working days; and for VAT, it's up to 1 month.

What is the definition of low-risk VAT taxpayers?

Low-risk VAT taxpayers are those involved in specific activities deemed to pose minimal risk, allowing them to apply for expedited refunds.

What are the consequences of not meeting the requirements for a preliminary tax refund?

If the requirements are not met, the taxpayer will receive a notice stating that the preliminary refund will not be granted, although they may still pursue other options.