DGT Circular Letter No. PER-28/PJ/2015 dated July 22, 2015

PROCEDURES FOR GRANTING AND REVOKING ELECTRONIC CERTIFICATE

DGT may give electronic certificate to taxable entrepreneur (PKP) as user authentication for accessing taxation services electronically provided by DGT.

Electronic Taxation services consist of:

a.       Requesting tax invoice serial number through DGT website

b.      Preparing electronic tax invoice (e-invoice) by using application or electronic system provided by DGT, and/or

c.       Other electronic taxation services provide by DGT.

PKP may apply for electronic certificate in tax office (KPP) where they are registered by submitting:

a.       Electronic certificate application form

b.      Statement of approval for using DGT electronic certificate

Electronic certificate will be granted to PKP who meet all term and condition stated by DGT.

Term and condition required as follow:

a.       Electronic certificate application form and statement of approval for using DGT electronic certificate signed and submitted by management of PKP directly to KPP, proxy is not allowed.

b.      Management are:

1)      Person who has authority to set company policy and/or make decision as mentioned in Law No. 6 Year 1983 as last amended by Law No. 16 Year 2009, and

2)      Person whose name is stated in latest fiscal year of corporate annual income tax return which filing period already overdue at the time of applying electronic certificate, exemption are for PKP branches and Joint Operation (KSO).

c.       Such corporate tax return must have been submitted to KPP by bringing original document of tax return and its receipt.

d.      When management is not stated in the tax return, they must bring original and its copy of:

1)      Statement of appointment as management and

2)      Deed of establishment or original statement from overseas head office for permanent establishment.

e.       Management must show original and its copy of ID card such as identity card (KTP) and family registers card (KK).

f.       When management are foreigners, Management must show original and its copy of passport, limited stay permit (KITAS) or permanent stay permit (KITAP).

g.      It is not necessary for Foreigner management to show family registers card (KK).

h.      Management must submit latest photo in softcopy format in CD or other media.

When status of PKP is branch or KSO, where they do not have any obligation to submit corporate annual tax return, then:

a.       Branch of a PKP:

1)      Head of branch who sign electronic certificate application form and statement of approval for using DGT electronic certificate must show original and its copy of appointment as head of branch from head office management.

2)      Submit copy of latest fiscal year of corporate annual income tax return which filing period already overdue at the time of applying electronic certificate.

3)      Such corporate tax return must have been submitted to KPP by bringing copy of its receipt.

4)      When management is not stated in the tax return, they must bring copy of:

a)      Statement of appointment as management and

b)      Deed of establishment or original statement from overseas head office for permanent establishment.

5)      Head of branch must show original and its copy of ID card such as identity card (KTP) and family registers card (KK).

6)      When head of branch are foreigners, they must show original and its copy of passport, limited stay permit (KITAS) or permanent stay permit (KITAP).

7)      It is not necessary for Foreigner management to show family registers card (KK).

8)      Head of branch must submit latest photo in softcopy format in CD or other media.

9)      Management of head office may ask electronic certificate for its branches.

10)  Term and condition in point 1,2,3,5,6,7 and 8 are valid for processing the application in point 9.

11)  Original and its copy documents in point 5, 6 and 7 will use identity of head office management.

b.      Joint Operation (KSO)

1)      Management of KSO who sign electronic certificate application form and statement of approval for using DGT electronic certificate must show and submit copy of deed of KSO.

2)      Submit copy of all members of KSO latest fiscal year of corporate annual income tax return which filing period already overdue at the time of applying electronic certificate.

3)      Such corporate tax return must have been submitted to KPP by bringing copy of its receipt.

4)      Management of KSO must show original and its copy of ID card such as identity card (KTP) and family registers card (KK).

5)      When management of KSO are foreigners, they must show original and its copy of passport, limited stay permit (KITAS) or permanent stay permit (KITAP).

6)      It is not necessary for Foreigner management to show family registers card (KK).

7)      Management of KSO must submit latest photo in softcopy format in CD or other media.

Statement of approval for using DGT electronic certificate may be printed from DGT website after its electronic certificate application form has been recorded in the website.

Term and condition for individual PKP are as follow:

a.       Electronic certificate application form and statement of approval for using DGT electronic certificate signed and submitted by PKP directly to KPP, proxy is not allowed.

b.      Submit copy of latest fiscal year of individual annual income tax return which filing period already overdue at the time of applying electronic certificate and bring its receipt.

c.       PKP must show original and its copy of ID card such as identity card (KTP) and family registers card (KK).

d.      When PKP is foreigner, he/she must show original and its copy of passport, limited stay permit (KITAS) or permanent stay permit (KITAP).

e.       It is not necessary for Foreigner to show family registers card (KK).

c.       PKP must submit latest photo in softcopy format in CD or other media.

Statement of approval for using DGT electronic certificate may be printed from DGT website after its electronic certificate application form has been recorded in the website.

Term and condition for receiving treasurer PKP are as follow:

a.       Electronic certificate application form and statement of approval for using DGT electronic certificate signed and submitted by PKP directly to KPP, proxy is not allowed.

b.      PKP must show original and its copy of ID card such as identity card (KTP) and family registers card (KK).

c.       PKP must show original and its copy of statement of appointment as receiving treasurer.

d.      PKP must submit latest photo in softcopy format in CD or other media.

Statement of approval for using DGT electronic certificate may be printed from DGT website after its electronic certificate application form has been recorded in the website.

To speed up the process of granting electronic certificate, it is necessary for management to prepare password which is used when asking tax invoice serial number and passphrase for using electronic certificate.

Approved electronic certificate can be downloaded by PKP or KPP for PKP.

DGT will send passphrase to email of PKP which is already registered in DGT.

For every electronic certificate approval and granting, PKP must sign statement of electronic certificate granting.

When DGT disapprove electronic certificate application, PKP may re-apply it.

Electronic certificate will valid for certain period which will be set by DGT.

Electronic certificate will valid for 2 years starting from the date of its issuance.

Before its expiration date, PKP may re-apply for the new one.

The old electronic certificate will no longer valid when the new one is issued.

Procedures for applying new electronic certificate will follow the term and condition set in this regulation.

PKP who centralize its VAT payable location may apply for electronic certificate through website provided by DGT for:

a.       Business location as stated in statement for centralize VAT payable location, or

b.      Business location which has branch taxpayer registration number, when its location set by DGT ex-officio.

PKP will send a written notification to KPP for asking electronic certificate through website.

Procedures for applying electronic certificate through website will follow user manual provided by DGT.

KPP who approve electronic certificate application is KPP where VAT centralization is registered.

PKP may ask for revoking electronic certificate to DGT through KPP where PKP is confirmed.

Management of PKP must file electronic certification revoking application.

Revocation will be granted when its application and supporting documents is complete.

Term and condition to revoke electronic certificate are:

a.       Electronic certification revoking application is signed and submitted directly to KPP by management of PKP, proxy is not allowed, and

b.      Will follow procedures set in this regulation.

Revoking electronic certificate cannot be used for accessing taxation electronic services provided by DGT.

When DGT approve the revocation, PKP will receive a notification through email from DGT.

When PKP will need a new electronic certificate, PKP may re-apply by following procedures set in this regulation.

It is forbidden for PKP to submit a fake documents as required for asking electronic certification.

DGT has the right to revoking electronic certificate ex-officio.

Such authority will be executed when:

a.       PKP submit a fake document.

b.      PKP does not file VAT periodic tax return for 3 months consecutively, or

c.       Status as PKP has been revoked.

PKP whose electronic certificate has been revoked by DGT ex-officio, may re-apply for new one by following the procedures set in this regulation.

At the effective date of this regulation:

a.       DGT regulation no. PER-24/PJ/2012 as last amended by PER 17/PJ/2014, and

b.      DGT regulation no. PER-03/PJ/2015 and PER-04/PJ/2015.

are still valid as long as have not contradiction with regulation.

This regulation will be effective at promulgation date.