New MoF Reg.! Accelerated Refunds Rules Revised, Adjusted to Coretax

JAKARTA, DDTCNews - The Ministry of Finance (MoF) has issued Minister of Finance Regulation (MoF Reg.) 119/2024 to revise the provisions on accelerated tax refunds stipulated under MoF Reg. 39/2018 as amended by MoF Reg. 117/2019 and MoF Reg. 209/2021.

MoF Reg. 119/2024 has been issued to adjust the provisions on accelerated tax refunds using the coretax administration system.

“To provide legal certainty and convenience for Taxpayers in the exercise of tax rights and the fulfilment of tax obligations as well as adjust to the update of the tax administration system to be more effective and efficient, it is necessary to adjust the provisions on procedures for preliminary tax refunds," reads the considering section of MoF Reg. 119/2024, quoted Sunday (26/1/2025).

Article 4 paragraph (1) of MoF Reg. 39/2018 as last amended by MoF Reg. 119/2024 highlights that the application to be determined as certain criteria taxpayers are submitted electronically through the taxpayer portal no later than January 10.

If the application for the determination of certain criteria taxpayers cannot be submitted through the taxpayer portal, the application is submitted in person or by post/forwarder/courier to the Tax Office (Kantor Pelayanan Pajak/KPP in Indonesian), Tax Service, Dissemination, and Consultation Office (Kantor Pelayanan, Penyuluhan, dan Konsultasi Perpajakan/KP2KP in Indonesian) or other places determined by the director general of taxes.

In addition to the application for the determination of certain criteria taxpayers, the application for the determination as low-risk taxable persons (pengusaha kena pajak/PKP in Indonesian) is also submitted through the taxpayer portal.

In the event that the application for the determination of a low-risk taxable person cannot be submitted electronically, the taxable person may apply in person or by post/forwarder/courier to the Tax Office, Tax Service, Dissemination, and Consultation Office or other places determined by the director general of taxes.

In the coretax application, the application for the determination of a certain criteria taxpayer or low-risk taxable person can be accessed through the Layanan Wajib Pajak >>> Layanan Administrasi >>> Buat Permohonan Layanan Administrasi menu.

In the menu, the taxpayer needs to select the service type category AS.09 Layanan Penetapan Wajib Pajak Kriteria Tertentu dan Pengusaha Kena Pajak Berisiko Rendah.

In the event that the amount of tax overpayment in the preliminary tax refund decision letter (SKPPKP) differs from that in the application for accelerated tax refunds, the taxpayer can reapply for the difference that has not been refunded through a separate letter.

The application through a separate letter is submitted electronically through the taxpayer portal. If such a separate letter cannot be submitted through the taxpayer portal, the letter may be delivered in person or by post/forwarder/courier to the Tax Office, Tax Service, Dissemination, and Consultation Office or other places determined by the director general of taxes.

Promulgated on 27 December 2024, MoF Reg. 119/2024 is declared to come into force on 1 January 2025. (sap)

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