This regulation regulates the procedures for issuing tax assessments and tax bills in the Republic of Indonesia. It is a comprehensive regulation that covers all aspects of the tax assessment and tax bill issuance process, from the initial investigation to the final issuance of the tax bill.
The regulation defines the following terms:
- Tax assessment is a decision made by the Directorate General of Taxation (DGT) that determines the amount of tax that a taxpayer owes.
- Tax bill is a document issued by the DGT that demands payment of the tax determined in a tax assessment.
The regulation sets out the following procedures for issuing tax assessments:
- The DGT may conduct a research, examination, or re-examination of a taxpayer’s tax return.
- Based on the results of the research, examination, or re-examination, the DGT may issue a tax assessment.
- The tax assessment must be issued within the following deadlines:
- For a tax period, within 12 months of the end of the tax period.
- For a part of a tax year, within 12 months of the end of the tax year.
- For a tax year, within 24 months of the end of the tax year.
The regulation also sets out the following procedures for issuing tax bills:
- The DGT may issue a tax bill if a taxpayer fails to pay the tax determined in a tax assessment.
- The tax bill must be issued within the following deadlines:
- For a tax period, within 24 months of the end of the tax period.
- For a part of a tax year, within 24 months of the end of the tax year.
- For a tax year, within 48 months of the end of the tax year.
The regulation is a significant step forward in the modernization of the Indonesian tax system. It provides clear and concise guidance on the procedures for issuing tax assessments and tax bills, which will help to ensure that the tax system is fair and efficient.