Restitution Can Be Disbursed 1 Month

JAKARTA - The process of restitution payment will be cut and usually takes one to two years to about a month. Besides aiming to provide certainty for business actors, this effort also becomes one part of tax reform.

The mechanism of accelerating the disbursement of compensation is done by applying certain standards such as for taxpayers or carrying a fixed reputation. One of the taxpayers has been met from the aspect of customs and taxes.

Director of Customs Technical Directorate General of Customs and Excise (DJBC) Fajar Doni said the mechanism to measure compliance level of taxpayers is by cooperation between tax authorities and customs parties in various types of cooperation, including data and analysis together.

"Restitution conversations are only for those who have MITA and AEO," Fajar said on Tuesday. (27/3).

In the context of custom, the provisions on who is entitled to receive the disbursement of tax returns are divided into two categories. The first category is the company that opts in the Customs Partner. Second, the authorized economic operator or AEO.

MITA, according to Dawn, is a company that has a good reputation for the past six months, has no tax arrears, and tax violations. In addition, the companies included in this category are companies that for six consecutive months are on the green line.

Meanwhile, AEO is assessed based on adherence to customs and excise compliance including various systems ranging from data management, cargo security, employee safety. Up to system planning and implementation of monitoring, measurement, analysis and system improvement.

"There are many benefits to be gained in relation to what can be gained in this regard, for example, acknowledged by all customary world forums, ease of audit, and opportunities to expand investment," he explained.

In the tax context, the tax authorities are currently studying plans to speed up the return of taxpayers or restitution payments to low-risk taxpayers.

Director of Taxation Regulation I of Directorate General of Taxes Arif Yanuar said the focus of deepening conducted by the government is a return mechanism in accordance with Article 17 C and 17 D of General Provisions and Procedure of Taxation (KUP) and Article 9 paragraph 4 C of VAT Law. "Implementing the articles we studied," Arif said recently.

Article 17 C of the Law on KUP sets certain criteria for the taxpayer. Certain criteria for taxpayers. This criterion is applied for research upon request of application return for refund of excess tax overpayment. The essence of this research process is the issuance of tax refund overpayment for three months for PPh or one month for VAT.

Article 17 D explains after conducting research on the application of tax refund overpayments. The Director General of Taxes issued a decision on the refund of tax overpayment. The Director General of Taxes issued Tax Returns Tax Exemption. While Article 9 paragraph 4 C of the VAT Law describes tax-imposed entrepreneurs (PFM) is low risk.

The PKP in accordance with the provisions is also related to the research mechanism on the return of tax overpayment.

"So the implementation of the articles," he said.

For restitution, this is also part of the efforts of the tax authorities to improve the inspection mechanism. Especially now the examination is often a dispute and not infrequently ends with a dispute in the tax court.