PER-2/PJ/2024

Uncompliant Periodic Art. 21/26 Income Tax Returns Deemed Not Filed

Nora Galuh Candra Asmarani
Rabu, 24 Januari 2024 | 12.00 WIB
Uncompliant Periodic Art. 21/26 Income Tax Returns Deemed Not Filed

Form 1721-A1

JAKARTA, DDTCNews – Withholding agents that do not file Periodic Article 21/26 Income Tax Returns (SPT) pursuant to the provisions may be deemed not to file Tax Returns and subject to penalties. This provision is stated in Article 10 paragraph (1) of the Director General of Taxes Regulation No. PER-2/PJ/2024.

The article refers to withholding agents that are required to prepare withholding receipts of Article 21/26 Income Tax and Periodic Article 21/26 Income Tax Returns in the electronic format, but do not file Periodic Article 21/26 Income Tax Returns in the form of electronic documents.

“Withholding Agents are deemed not to file Periodic Article 21 Income Tax and/or Article 26 Income Tax Returns if the Withholding fulfil the provisions referred to in Article 6 paragraph (3), but do not file Periodic Article 21 Income Tax and/or Article 26 Income Tax Returns in the form of Electronic Documents,” reads Article 10 paragraph (1) of PER-2/PJ/2024, quoted on Wednesday (24/1/2024).

Pursuant to Article 6 paragraph (3) of PER-2/PJ/2024, four conditions result in withholding agents being obliged to use Article 21/26 Income Tax withholding receipts and Periodic Article 21/26 Income Tax Returns in the form of electronic documents.

First, withholding agents prepare non-final Article 21 Income Tax or Article 26 Income Tax withholding receipts - (Form 1721-VI with more than 20 documents in 1 taxable period.

Second, withholding agents prepare final Article 21 Income Tax withholding receipts - (Form 1721-VII with more than 20 documents in 1 taxable period.

Third, withholding agents prepare Monthly Article 21 Income Tax withholding receipts - (Form 1721-VIII) and/or Article 21 Income Tax withholding receipts for permanent employees or pensioners periodically receiving pension-related money - (Form 1721-A1) with more than 20  documents in 1 taxable period.

Fourth, remit taxes using tax payment slips (surat setoran pajak, hereinafter referred to as SSP) and/or overbooking receipts with more than 20 documents in 1 taxable period.

Withholding agents that do fulfil the provisions must prepare and file withholding receipts as well as Periodic Article 21/26 Income Tax Returns in the form of electronic documents. In contrast, withholding agents that do not fulfil the provisions may choose between paper forms or electronic documents.

Further, withholding agents that have filed Periodic Article 21/26 Income Tax Returns in the form of electronic documents are no longer permitted to file the tax returns in the form of paper forms for the following taxable periods. This is stipulated under Article 9 of PER-2/PJ/2024.

Pursuant to Article 10 paragraph (2) of PER-2/PJ/2024, if withholding agents do not take cognisance of the provisions under Article 9, they may be deemed not to file Periodic Article 21/26 Income Tax Returns. The withholding agents, thus, may be subject to penalties.

“Withholding Agents that do not file Periodic Article 21 Income Tax and/or Article 26 Income Tax Returns referred to in [Article 10] paragraph (1) and paragraph (2) are subject to penalties pursuant to statutory tax provisions,” reads Article 10 paragraph (3) of PER-2/PJ/2024. (sap)

Cek berita dan artikel yang lain di Google News.
Bagikan:
user-comment-photo-profile
Belum ada komentar.