Peraturan Dirjen Pajak
PER- 11/PJ/2016 tentang Pengaturan Lebih Lanjut Mengenai Pelaksanaan Undang Undang Tentang Pengampunan Pajak
[Free - unofficial English translation]
MINISTRY OF FINANCE REPUBLIC OF INDONESIA
DIRECTOR GENERAL OF TAX REGULATION
Number PER- 11/PJ/2016
REGARDING
FURTHER ARRANGEMENT OF THE IMPLEMENTATION FOR LAW NO 11 OF 2016
REGARDING TAX AMNESTY
Considering : whereas for providing justice and
service to Tax Payer in order to perform the implementation of Law No. 11 of
2006 regarding Tax Amnesty, requiring to determine the Director General of Tax
Regulation for the implementation of Law No. 11 of 2016 regarding Tax Amnesty.
In view of :
1. Law No. 11 of 2016 regarding Tax
Amnesty (State Gazette of Republic Indonesia No. 131 of 2016, Supplement of
State Gazette No. 5899);
2.
Ministry of Finance Regulation No. 118/PMK.03/2016 regarding the Implementation
for Law No. 11 of 2016 regarding Tax Amnesty (State Gazette of Republic
Indonesia No. 1043 of 2016);
TO DECIDE
Determining: DIRECTOR
GENERAL OF TAX REGULATION REGARDING THE FURTHER ARRANGEMENT OF THE
IMPLEMENTATION FOR LAW NO 11 OF 2016 REGARDING TAX AMNESTY
CHAPTER I
SUBJECT AND OBJECT OF TAX AMNESTY
Article 1
1. Any
Tax Amnesty, who has the obligation to submit the Annual Income Tax Report,
shall be entitled to have Tax Amnesty.
2. Any
individual such as farmer, fishermen, pensioner, Indonesian manpower, or tax subject
of the undivided inheritance, who has income amount in the latest Fiscal Year
lower than Non Taxable Income, cannot use its right to join the tax amnesty.
3. Any Indonesian Citizen, who is not domiciled
in Indonesia more than 183 (one hundred and eighty three) days for the period
of 12 (twelve) months and does not have any income from Indonesia, shall be
Foreign Taxpayer and may not use its right to join the Tax Amnesty.
4.
If the Taxpayer as stated in paragraph 2 and 3
cannot use its right for joining the Tax Amnesty, the provision as stated in
Article 18 paragraph 2 Law No. 11 of 2016 regarding Tax Amnesty cannot be
applied.
Article 2
1. The
definition of additional Asset as stated in Article 6 Law No. 11 of 2016
regarding Tax Amnesty is including:
a. inheritance;
and/or
b.
granted asset provided by biological family in
lineage of the first degree;
that
have not or have not been reported fully in Annual Income Tax Report.
2. Inheritance
as stated in paragraph 1 point a shall not be object of tax amnesty, if:
a. It is accepted by any beneficiary who does not
have income or has income lower than Non-Taxable Income; or
b. The
inheritance has been reported in Annual Income Tax of inheritor.
3. Granted
Asset as stated in paragraph 1 point b shall not be the object of Tax Amnesty,
if:
a. It is accepted by any individual accepting the
granted asset who does not have income or has income lower than Non-Taxable
Income; or
b. The
granted asset has been reported in Annual Income Tax of grantor.
4. If
the beneficiary as stated in paragraph 2 and grantee as stated in paragraph 3
do not use its right to submit inheritance and/or the granted asset in
Statement Letter of Tax Amnesty, the provision as stated in Article 18 Law No.
11 of 2016 regarding Tax Amnesty cannot be applied.
CHAPTER II
SUBMISSION OR CORRECTION OF ANNUAL INCOME TAX REPORT
Article 3
1. Any
Taxpayer, who does not use its right to join the Tax Amnesty, may submit or
correct Annual Income Tax Report.
2. Any
Asset obtained from any income that has been taxed by Income Tax or any Asset
obtained from any income, that is not the object of Income Tax, and unreported
Asset in Annual Income Tax Report shall comply the following terms and
conditions:
a. If
the Annual Income Tax Report has been submitted, the Taxpayer may perform the
correction of Annual Income Tax Report; or
b. If
the Annual Income Tax Report has not been submitted, the Taxpayer may report
such Assets in Annual Income Tax Report.
3.
If the Taxpayer does not use its right to join
the Tax Amnesty and Director General of Tax finds out any data and/or
information of Assets obtained since January 1st, 1985 until
December 31st, 2015, that has not been reported in Annual Income Tax
Report as stated in paragraph 2, the provision as stated in Article 18
paragraph 2 Law No. 11 of 2016 regarding Tax Amnesty cannot be applied.
CHAPTER III
FAIR VALUE
Article 4
1. Fair
value of Additional Asset is the value showing the condition and situation of
the similar or equal asset pursuant to the assessment of Taxpayer.
2. Fair
value for the Additional Asset as stated in paragraph 1 other than cash or the
equivalent of cash is the value showing the condition and situation of the
similar and equal asset based on the assessment of Taxpayer in the latest of
the end of Fiscal Year.
3. Fair
value reported by Tax Payer in the Statement Letter of Asset will not be
conducted any examination or correction by Director General of Tax.
CHAPTER IV
CLOSING PROVISION
Article 5
The application of provisions as stipulated in Article 1,
Article 2, and Article 3 shall be in accordance with the example in the
Attachment that constitutes an inseparable part of this Director General
Regulation.
Article 6
This Director General of Tax Regulation shall be effective
as of the determined date.
Determined at
Jakarta
on August 29th
, 2016
DIRECTOR GENERAL
OF TAX
KEN
DWIJUGIASTEADI
Attachment of
Director General of Tax Regulation Number PER- /PJ/2016 regarding Further Arrangement
on Implementation of Law Number 11 of 2016 regarding Tax Amnesty
I.
Application of Article 1
A. Example
of Tax Payer who MIGHT implements the submission/correction of Annual Tax
Report (Surat Pemberitahuan Tahunan / SPT) on Income Tax (PPh) according to the
provision in the scope of taxation or MIGHT utilizes his/her right to
participate in Tax Amnesty.
1. Mr.
E is a retired employee. After the retirement, he works as a consultant in the
scope of construction and boarding-room rental business and palm oil field, all
at once. In the Fiscal Year of 2015, Mr. E’s Income has reached above the
Non-Taxable Income (Penghasilan Tidak Kena Pajak / PTKP).
2. Mr.
B is a private employee who works in multinational oil and gas company. In
2015, Mr. B has stayed for 8 (eight) months in Dubai and still received the
income in Indonesia for many years prior to his employment on such company.
3. Mr.
D, was born as Indonesian, has worked in Australia and has the status of N/E
since 2012. In Fiscal Year of 2014, Mr. D has received the income from his own
apartment in Kuningan area, Jakarta which is rented to other party.
B. Example
of Tax Payer who MIGHT NOT utilizes his/her right to participate in Tax Amnesty
and the provision as stipulated in Article 18 paragraph (2) of Tax Amnesty Law
SHALL NOT applied.
1. Mr.
B, is a retired government employee, stay in Indonesia whose income along the
Fiscal Year of 2015 is below the Non-Taxable Income (Penghasilan Tidak Kena
Pajak / PTKP). In that Fiscal Year, Mr. B has received the income from the
bequest in the form of rice field of 10 Hectares from his father.
2. Mr.
C, was born as Indonesian, has been working in US since 1990. Mr. C intends to
leave Indonesia forever which is evidenced by his possession of green card that
issued by US Government and his Tax Identification Number (NPWP) has been
revoked.
II.
Application of Article 2
A. Example
of Additional Assets in the form of Bequest that is not the Object of Tax
Amnesty
1. Mr.
F, a farmer, has received a bequest in the form of house in Indonesia. Mr. F
has the income in the Fiscal Year of 2015 which is below the Non-Taxable Income
(Penghasilan Tidak Kena Pajak / PTKP).
2. Mr.
G, an employee, has the income above the Non-Taxable Income (Penghasilan Tidak
Kena Pajak / PTKP). In the Fiscal Year of 2014, Mr. G has received a bequest
in the form of shop-house from his
father, Mr. H. Upon that shop-house, has been reported by Mr. H in the Annual
Tax Report (Surat Pemberitahuan Tahunan / SPT) on Income Tax (PPh) of Fiscal
Year of 2012.
B. Example of granted Assets in the form of
Grants that is not the Object of Tax Amnesty
1. Mr.
J, a factory labor, has received grants from his father in the form of cash in
the amount of 100 million Rupiah. Mr. J has the income in the Fiscal Year of
2015 below the Non-Taxable Income (Penghasilan Tidak Kena Pajak / PTKP).
2. Dr.
W, a doctor, has the income above the Non-Taxable Income (Penghasilan Tidak
Kena Pajak / PTKP). In the Fiscal Year of 2013, Mr. W has received grants in
the form of clinic from his father, Dr. X. Upon that clinic, has been reported
by Dr. X in the Annual Tax Report (Surat Pemberitahuan Tahunan / SPT) on Income
Tax (PPh) of Fiscal Year of 2011.
III.
Application of Article 3
A. Example
of the Submission of Annual Tax Report (Surat Pemberitahuan Tahunan / SPT) on
Income Tax (PPh)
Mr. L, an
owner of electronic shop, has the income above the Non-Taxable Income
(Penghasilan Tidak Kena Pajak / PTKP) and owns three houses, a land of 10
Hectares, and five cars. Mr. L has never submitted the Annual Tax Report (Surat
Pemberitahuan Tahunan / SPT) on Income Tax (PPh). Mr. L may submits the Annual
Tax Report (Surat Pemberitahuan Tahunan / SPT) on Income Tax (PPh) or utilizes
his right to participate in Tax Amnesty.
B. Example
of the Correction of Annual Tax Report (Surat Pemberitahuan Tahunan / SPT) on
Income Tax (PPh)
The income
of Mr. K, a movie actor, is above the Non-Taxable Income (Penghasilan Tidak
Kena Pajak / PTKP) and has submitted the Annual Tax Report (Surat Pemberitahuan
Tahunan / SPT) on Income Tax (PPh). However, the Assets of 5 units of apartment
and 3 villas has not been reported in such Annual Tax Report (Surat
Pemberitahuan Tahunan / SPT) on Income Tax (PPh). Mr. K may submits the
correction to the Annual Tax Report (Surat Pemberitahuan Tahunan / SPT) on
Income Tax (PPh) or utilizes his right to participate in Tax Amnesty.
DIRECTOR GENERAL OF TAX
KEN DWIJUGIASTEADI
