DGT Regulation No. PER-29/PJ/2015 dated July 23, 2015

FORM, CONTENT AND PROCEDURES FOR FILLING AND SUBMITTING VAT PERIODIC TAX RETURN

VAT periodic tax return subsequently will be mentioned as periodic VAT return 1111 consist of:

a.       Master form 1111 and

b.      Attachment which consist of:

1.      Form 111AB – summary of delivery and acquisition

2.      Form 1111 A1 – list of exported tangible taxable goods (BKP), intangible taxable goods and/or taxable services (JKP)

3.      Form 1111 A2 – list of VAT out on domestic delivery with tax invoice

4.      Form 1111 B1 – list of credited vat in on imported BKP and utilization of intangible BKP/JKP from outside of customs area

5.      Form 1111 B2 – list of credited VAT in on acquisition of domestic BKP/JKP, and

6.      Form 1111 B3 – list of non creditable VAT in  or with facility

Periodic VAT Return 1111 may in form of:

a.       Hardcopy or

b.      Electronic document

Form of Periodic VAT Return 1111 in hardcopy or application to prepare it in electronic document may be acquired by:

a.       Downloading from DGT website

b.      Taken in tax office (KPP) or tax service, counseling and consultation office (KP2KP), or

c.       Copying by PKP

Application used to prepare Periodic VAT Return 111 are:

a.       E-SPT or

b.      E- Invoice

E-invoice application can be downloaded from:

a.     http://svc.efaktur.pajak.go.id/installer/EFaktur_Windows_32bit.zip (for  Windows 32 bit);

b.    http://svc.efaktur.pajak. go.id/installer/EFaktur_Windows_64bit.zip (for Windows 64 bit);

c.     http://svc.efaktur.pajak.go.id/installer/EFaktur_Lin32.zip (for Linux 32 bit);

d.    http://svc.efaktur.pajak.go.id/installer/EFaktur_Lin64.zip (for Linux 64 bit); or

e.     http://svc.efaktur.pajak.go.id/installer/EFaktur_Mac64.zip (for Macintosh 64 bit)

Hardcopy form of  Periodic VAT Return 111 must follow the format and size in this regulation.

Every PKP must fill Periodic VAT Return 1111, except for PKP who use guidance for computing crediting VAT in as mentioned in article 9 paragraph 7 and 7a law no. 8 year 1983 as last amended by law no. 42 year 2009.

Every PKP must file Periodic VAT Return 1111 in electronic form.

Exception for this provision is individual PKP who is not obliged to prepare e-invoice as stipulated by DGT with following criteria:

a.       file less than 25 documents in every SPT attachment in 1 tax period and/or

b.      total amount of goods/services delivery is less than IDR 400 million for 1 tax period;

this individual PKP may file Periodic VAT Return 1111 in hardcopy or electronic document.

Hardcopy documents must meet the criteria in this regulation.

When Periodic VAT Return 1111 is submitted in electronic documents, PKP must:

a.       Use e-SPT application or e-invoice application provide by DGT, and

b.      File master Periodic VAT Return 1111 in hardcopy and sign it.

PKP must prepare Periodoc VAT Return 1111 by using e-invoice application provided by DGT.

Procedures for filling it will follow user manual of e-invoice application.

PKP who already file Periodic VAT Return 1111 in electronic document, for subsequent period must:

a.       File it in electronic document, and

b.      Is not allowed to file it in hardcopy.

PKP who is allowed to file Periodic VAT Return 1111 by using batch method (gunggung) are:

a.       Retail PKP or

b.      PKP who deliver BKP and/or JKP which are specifically regulated by DGT regulation.

PKP who does not meet such qualification but file Periodic VAT Return 1111 by using batch method will be considered as filing incorrect Periodic VAT Return 1111.

PKP must prepare tax invoice for filling Periodic VAT Return 1111 form A2 with same fiscal period as date on tax invoice.

PKP must fill form 1111 B3 on credited VAT in but is not utilized by PKP.

PKP who file incorrect Periodic VAT Return 1111 will get sanction in accordance with tax law and regulation.

When Periodic VAT Return 1111 is filed in hardcopy, it is not necessary to attach any attachment which does not have any data in it.

Attachment which are not required in hardcopy Periodic VAT Return 1111:

a.       Form 1111 A1, when there is no export notification, JKP/intangible BKP export notification in the form

b.      For 1111 A 2, when PKP does not issue tax invoice other than tax invoice which in accordance with regulation is not necessary to put buyer’s identity, name and signature of seller and/or no return note/cancelation note in the form

c.       Form 1111 B1, when there are no import declaration on imported BKP and/or tax payment form on utilizing intangible taxable goods/taxable services from outside customs area in the form.

d.      Form 1111 B2, when PKP does not receive tax invoice and/or issue return note/cancelation note in the form.

e.       Form 1111 B3, when PKP does not receive tax invoice which can be credited as VAT in or get facility, and/or does not issue return note/cancelation note on returning such BKP/JKP,

Within 1 fiscal period.

Such Periodic VAT Return 1111 will be considered as complete one.

Periodic VAT Return 1111 in electronic document must be attached will all attachments in electronic form as regulated in this regulation.

When overpayment Periodic VAT Return 1111 is requested for preliminary tax refund as mentioned in article 17c Law No. 6 Year 1983 as last amended by Law No. 16 Year 2009, it must be attachment with following hardcopy documents:

a.       Export notification, JKP/intangible BKP export notification, as reported in form 1111 A1

b.      Tax invoice and return note/cancelation note, as reported in form 1111 A2

c.       Import declaration on BKP and/or tax payment form on utilizing intangible BKP/JKP form outside customs area, as reported in form 1111 B1

d.      VAT in and return note/cancelation note, as reported in form 1111 B2

e.       VAT in and/or return note/cancelation note, as reported in form 1111 B3.

Exemption from such provision are hardcopy in point b,d and e, when such documents are in e-invoice.

Overpayment Periodic VAT Return 1111 which are not meet such qualification, is considered as incomplete.

PKP may file Periodic VAT Return 1111 to KPP or other location as stated by DGT by:

a.       Directly

b.      Post with delivery receipt

c.       Courier service with delivery receipt

d.      Other channel as stated by DGT.

Periodic VAT Return 1111 submitted in point a,b and c consist of:

a.       Hardcopy of  Periodic VAT Return 1111 and

b.      Master of  Periodic VAT Return 1111 when it is reported in electronic documents

Periodic VAT Return 1111 in point d only for electronic document other than Periodic  1111 in e-SPT or e-invoice.

Other channel in point d may be in form of service provided by electronic SPT provider or other channel provided by DGT.

Electronic SPT provider is a party appointed by DGT to provide such services.

Hardcopy of Periodic VAT Return 1111 submitted directly will be reviewed by KPP or KP2KP.

Data testing and review in Periodic VAT Return 1111 which either submitted directly or by electronic will be conducted by KPP.

When PKP make any correction on Periodic VAT Return 1111 for January 2011 and/or fiscal period after January 2011 for:

a.       Periodic VAT Return 1111 submitted in electronic documents, such correction must be attached by all attachment in electronic documents.

b.      Periodic VAT Return 1111 submitted in hardcopy, attachment only for the corrected one.

When PKP make any correction for fiscal period before January 2011, such correction must use similar form with the old of Periodic VAT Return.

Such correction must follow tax law and regulation.

Procedures for correcting Periodic VAT Return as result of replacing of tax invoice issued after April 2013 fiscal period will follow DGT Regulation no. PER-24/PJ/2012 and its amendment.

When PKP who has obligation to prepare e-invoice make a correction for fiscal period before its obligation to prepare e-invoice, such correction must use similar form with the old form.

PKP will be considered as not filing the Periodic VAT Return 1111 when it does not meet requirement in this regulation.

Such PKP will get sanction in accordance with tax law and regulation.

At the effective date of this regulation:

a.       DGT regulation no. PER-44/PJ/2010 as last amended by PER-25/PJ/2014 is still valid for fiscal period January 2011 up to June 2015, and

b.      DGT regulation which concerning VAT periodic tax return is still valid as long as has not contradiction with this regulation.

This regulation will be effective at promulgation date and valid for fiscal period of July 2015 and so on.