Tax Alert 03.2020 – Extension of Deadline of the Implementation of Rights & Fulfillment of Tax Obligations (SE 22.PJ.2020)

As a follow-up to the issuance of Law (PERPU) No. 1 Year 2020, the Directorate General of Taxation issued DGT Circular Letter No. 22/PJ/2020 on April 9, 2020 regarding the Technicalities for Extension of Deadline of the Implementation of Rights and Fulfillment of Tax Obligations For Handling COVID-19 Pandemic. This Circular Letter particularly addresses Article 4 Paragraph (1) Letter (c) of the PERPU.

The extensions discussed are for as follows:

Deadline to file for Tax Objection, in accordance to Article 25 Paragraph (3) of General Tax Provisions and Procedures Law (“UU KUP”);
Deadline to refund tax overpayment, in accordance to Article 11 Paragraph (2) UU KUP;
Deadline to issue Tax Assessment Letter due to the request for restitution of tax overpayment Article 17B Paragraph (1) UU KUP;
Deadline to issue Decision on Objection in accordance to Article 26 Paragraph (1) UU KUP;
Deadline to issue Decision on:
● request for reduction / waiver of administrative sanction,
● reduction / cancellation of incorrect Tax Assessment,
● reduction / cancellation of incorrect Tax Collection Letter and cancellation of Tax Audit Result, in accordance to Article 36 Paragraph (1) UU KUP