Annual Return Acceptance and Processing Procedure

Directorate General of Taxation (DGT) Regulation No. PER-19/PJ/2009 dated on February 25th, 2009

1. This regulation would explain about Annual Return acceptance and processing procedure;

2. As an addition, this regulation also would like to explain about the requirement needed in order all Tax Payer Annual Return could be accepted at lodgment time by the Tax Office;

3. Further, this regulation also state the details and attachment needed in order the said Annual Return could be accepted as “Complete and Clear” Annual Return;

4. Tax payer has the obligation to deliver its annual tax return directly through:

a. Tax Office Integrated Service Place (TPT) in the tax payer domiciled tax office;
b. Tax Corner (Pojok Pajak);
c. Tax Vehicle (Mobil Pajak);
d. Nearest Tax Drop Box

5. Tax Payer also has the obligation to deliver its annual tax return indirectly through:

a. Nearest Post Office (The Post Office will give the Tax Payer a Receipt of Annual Tax Return delivery to the Tax Payer as an evidence or proof that the said Tax Payer has submit its annual tax return accordingly)
b. Appointed Shipping Service Company(The Company will give the Tax Payer a Receipt of Annual Tax Return delivery to the Tax Payer as an evidence or proof that the said Tax Payer has submit its annual tax return accordingly);
c. Appointed Courier Service Company(The Company will give the Tax Payer a Receipt of Annual Tax Return delivery to the Tax Payer as an evidence or proof that the said Tax Payer has submit its annual tax return accordingly);
d. ASP E-Filling Process.

Please note that the Tax Office will give the delivered Annual Tax Return or Electronic Annual Tax Return (e-SPT) an Annual Return Lodgment Receipt To the Tax Payer without any research process.

According to Article 6 of this regulation, the Tax Officers would conduct a research in a period of 2 (Two) Months after the Annual Return received. The period of research would take 14 (fourteen) working days for Over Payment Annual Return; Please be aware that the regulation also mention that based on the results of research as referred in this regulations, The Tax Office would deliver a notification letter that would state and explain that the delivered Annual Tax Return is incomplete and the Tax Payer has the obligation to deliver all the requested materials and attachment needed in 30 (Thirty) days to the Tax Office after the Completeness Annual Return Notification Letter Issued to the Tax Payer in order to Complete all the required and requested matters related with the incomplete Annual Tax Return; Further, if the Tax Payer fails to fulfill the requested materials by the tax office, then the tax office will deliver a notification letter that would inform the tax payer that the said Annual Return is not accepted as a complete Annual Return so because of the said matters the Tax Payers would be assume never submitted any Annual Return to the Tax Office. This regulation would be effective in March 1, 2009.