Director General of Taxation Regulation No. PER-6/PJ/2009 dated January 20, 2009 on Procedures Submission of Tax Return in Electronic Form:
- Taxpayers are registered in the Tax Office (LTO) Associate in Indonesia, in the LTO and LTO Regional Office of Special DJP in the Large Taxpayer Office of the DGT in 2009 have been required to submit an (SPT) The Income Tax, SPT The Income Tax and VAT tax return in electronic form by using e-SPT application provided by the Directorate General of Taxes.
- For taxpayers who did not submit tax returns electronically is considered not submitting tax returns and will be penalized in accordance with the provisions of the tax.
Mandatory when the Electronic Submission of tax return
For taxpayers who registered in the LTO before the stipulated date of January 20, 2009, e-SPT delivery obligations as of July 1, 2009.
For those taxpayers listed in KPP established after the date of January 20, 2009, e-SPT delivery obligations as of the beginning of the sixth month following the month the taxpayer is set.
But if there is tax payers who want menyampaian e-SPT before the specified time period, then it is allowed.
Penalties For Taxpayers:
- Did not deliver the e-SPT SPTnya in accordance with the provisions that require; - Deliver e-SPT but not attached to the information / documents must be attached in accordance with SPT and menyampaian considered against sanctions imposed in accordance with the provisions of tax legislation.
Submission of the way e-SPT
Submission of e-tax return by the taxpayer can be done by:
- Directly to KPP or sent by post / forwarding services company / courier, or - E-Filing in accordance with applicable regulations.
Rectification SPT
Correction for SPT which was submitted in electronic form (e-SPT), must be submitted in electronic form (e-SPT).
Correction for SPT which was submitted in paper form (hardcopy), may be submitted in electronic form (e-SPT) or in paper form (hardcopy).
For taxpayers who have submitted tax returns in electronic form (e-SPT) prior to the enactment of this DGT remains the SPT in electronic form.
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