BERITA TERKINI
Ilustration.
JAKARTA, DDTCNews – Through Government Regulation (Gov. Reg.) Number 50/2022, the government re-stipulates the thresholds of the amendment of Tax Returns.
Referring to Gov. Reg. 50/2022, taxpayers may rectify filed tax returns by submitting a written statement provided that the director general of taxes has not conducted an audit or a preliminary audit.
“An audit commences since the notice of audit is given to taxpayers, their representatives, attorney, employees or adult family members of the taxpayers,” reads Article 5 paragraph (3) of Gov. Reg. 50/2022, quoted on Thursday (29/12/2022).
On the other hand, the preliminary audit is a public preliminary audit, that commences after the notice of preliminary audit is given to the taxpayers, their representative, attorney, employees or adult family members of the taxpayers.
On another note, the requirements for the amendment of tax returns under Gov. Reg. 50/2022 are fewer than the previous regulation, namely Gov. Reg. 74/2011. Under Gov. Reg. 74/2011, there are requirements related to examination to issue a notice of tax assessment.
In other words, when Gov. Reg. 74/2011 was in force, taxpayers could not rectify tax returns if the director general of taxes has conducted a examination to issue a notice of tax assessment.
Further, the written statement in the amendment of tax returns is prepared by marking the spaces provided in the tax returns stating that the taxpayer concerned has rectified the tax returns.
If the amendment of a tax return states a loss or overpayment, the amendment of the tax return must be filed no later than 2 years before the statute of limitation of the assessment. Further provisions on procedures for the amendment of tax returns are stipulated in a minister of finance regulation.
In addition, pursuant to Gov. Reg. 50/2022, taxpayers can also now rectify filed Annual Tax Returns if the taxpayers receive a mutual agreement decision letter. (rig)
