DGT Circular Letter No. SE-13/PJ/2015 dated March 6, 2015

VALIDATING TAXPAYER REGISTRATION NUMBER IN CONNECTION WITH ANNUAL TAX RETURN RECEIVING AND PROCESSING

Based on validity checking on process of annual tax return receiving and processing there are some possibility taxpayer registration number stated in tax return by taxpayer is not valid (not exist in taxpayer master file). Such tax return must be followed up with validating taxpayer registration number by tax office.

Validating process is a process to make invalid taxpayer registration number to become a valid one as define in DGT Regulation No. PER-29/PJ/2014.

Processes of validating taxpayer registration number are:

1.    Giving taxpayer registration number as previously owned by taxpayer when it has not been validated (data is in DGT database but has not been validated by tax officer); or

2.    Giving new taxpayer registration number when there is no data in DGT database.

Process of validating taxpayer registration number through application menu:

1.    Menu taxpayer registration number validation when it has not been validated; or

2.    Menu taxpayer registration number registration when it is a new one.

Taxpayer registration number process will be administered in list of monitoring follow up on invalid taxpayer registration number. It will be monitored periodically as necessary by each tax office by using list of monitoring follow up of taxpayer registration number validation.

Annual tax return with invalid taxpayer registration number which already validated will be followed up in accordance with procedures for receiving and processing annual tax return.

Registration officer is a services section officer or other officer appointed by head of tax office to do procedures for registration and issuing taxpayer registration number, deleting taxpayer registration number, confirming taxable entrepreneur, revocation taxable entrepreneur, data amendment of taxpayer and/or taxable entrepreneur, transferring taxpayer, stipulating and reactivating non-effective taxpayer and reprint taxpayer registration number card, statement of registration and statement of confirming taxable entrepreneur.

Procedures for validating taxpayer registration number

When taxpayer registration number stated in annual tax return is not valid, officer who receive and process annual tax return will:

1.    Ask taxpayer to fill taxpayer data amendment form; and

2.    Prepare nominative list of annual tax return with invalid taxpayer registration number and send it with taxpayer data amendment form and annual tax return to registration officer.

To be processed for taxpayer registration number validation.

Taxpayer data amendment form must be attached with requirement documents as it is necessary for new taxpayer registration.

Registration officer receive all documentation and record data amendment form and validating taxpayer registration number.

Registration officer print:

1.    Statement of registration and taxpayer registration number card as previously own by taxpayer or

2.    Statement of registration and new taxpayer registration number card.

Registration officer prepare and print concept of list of monitoring follow up of taxpayer registration number validation and pass all documents to head of services section for his signature.

Head of services section check and sign list of monitoring follow up of taxpayer registration number validation, statement of registration and taxpayer registration number card then return it to registration officer.

Registration officer administer the documentation and pass them to receiving and processing officer for his follow up. Statement of registration, taxpayer registration number card and notification letter of taxpayer registration number update will be sent to taxpayer as mentioned in DGT Circular Letter No. SE-43/PJ/2014.

Time to settle taxpayer registration number validating process

Taxpayer registration number validation is settled by issuing statement of registration and taxpayer registration number card by services section officer. Time to settle it is not later than 2 working days after data amendment form and all required documents is submitted by taxpayer.