DGT Circular Letter No. SE-30/PJ/2016 dated 15 July 2016

TAX AMNESTY IMPLEMENTATION GUIDELINES

Preparation for implementing tax amnesty
1.    Regional tax office and tax office will set receiving and follow up of statement of assets declaration for tax amnesty team.

2.    Registration and granting Taxpayer Registration Number (NPWP).
a.    Individual or corporate taxpayers who submit statement of declaration must have NPWP.
b.    They must register to tax office when they do not have NPWP.
c.    When taxpayers get deleted status (DE), they must reactivate their NPWP.
d.    When taxpayers get non effective status (NE), tax office must reactivate their NPWP.
e.    Service section in tax office will follow up the reactivation process or issuance of new NPWP.
f.     When taxpayer register for NPWP in particular location in Indonesia, tax officer may issue new NPWP or reactivate their NPWP.

3.    Updating list of taxpayer which undergoing a preliminary evidence examination or investigation.
a.    When regional tax office conduct a preliminary evidence examination or investigation the team must prepare and submit list of such taxpayer to law enforcement directorate at the time of notification letter for examination sent to taxpayer, or issuance of investigation warrant or notification letter from prosecutor regarding a complete criminal case investigation result.
b.    When law enforcement directorate conducts a preliminary evidence examination or investigation the team must prepare list of such taxpayer which undergoing a preliminary evidence examination or investigation or investigation file is complete.
c.    Law enforcement directorate must record or update list of such taxpayer.

4.    Updating collection and non current status.
a.    Directorate of examination and collection must submit list of taxpayer under collection to directorate of information and communication technology transformation (TTKI) at issuance of Minister of Finance decision letter regarding exit prohibition or revocation of such letter or detention warrant or revocation of detention warrant.
b.    Directorate of TTKI must record and update list of such taxpayer.
c.    Collection section in tax office must update tax in arrears data in DGT information system.

5.    Procedures for implementing tax amnesty and its documentation are available at the attachment of this Circular Letter.

6.    Tax amnesty monitoring and evaluation activity.
a.    Chief of DGT will monitor receiving and follow up of statement of declaration activity through dashboard application.
b.    Head of regional tax office and tax office will monitor and conduct internal control through monitoring application.
c.    Regarding suspension and termination of examination, preliminary evidence examination and investigation, section head of examination in tax office; section head of administration of preliminary evidence investigation, collection, intelligence and investigation in regional tax office; section head of administration in directorate of examination and collection; section head in sub directorate of preliminary evidence examination directorate of law enforcement; section head in sub directorate of investigation must monitor such taxpayer through monitoring application every day.
d.    Regarding settlement of revocation of reconsideration on tax court verdict, section head of reconsideration in directorate of objection and appeal must monitor such taxpayer through monitoring application everyday.
e.    Regarding administration sanction annulment proposal to regional tax office, section head of collection must monitor such taxpayer through monitoring application everyday.
f.     Regarding tax decision and assessment cancellation proposal which issued after statement of declaration is submitted by taxpayer; section head of monitoring and consultation in tax office must monitor such taxpayer through monitoring application; section head of objection, appeal and reduction in regional tax office must monitor such taxpayer through monitoring application everyday.
g.    Regarding follow up of court verdict which received after statement of declaration is submitted by taxpayer; section head of monitoring and consultation in tax office, section head of objection, appeal and reduction in regional tax office and section head in directorate of objection and appeal must such taxpayer when follow up the court verdict.

7.    All receiving and follow up of statement of declaration team member and official who get access to monitor tax amnesty must keep confidential all data and information of the taxpayer.

8.    All team members in tax office and regional tax office are not allowed to bring any communication devices, recorder, camera or any other tools to record or take picture of any document or upload any document in social media other then DGT application system.

9.    All team member in tax office and regional tax office especially head of sub team and team member who directly contact with taxpayer will wear uniform.

10. Head of tax office will provide specific room or specific container to keep statement of declaration.

11. When there is emergency situation or technical problem, tax office still can accept statement of declaration.

12. Head of tax office will brief all his subordinates regarding tax amnesty policy.
​
13. Head of tax office will responsible on keeping tax amnesty file before sending it to KPDDP Makassar.