TAX E-CERTIFICATE IN INDONESIA
Since the function of the E-SPT service as a reporting channel for Periodic Tax Returns was replaced by the unified
E-Bupot application in April 2022, some taxpayers are required to make an application for an electronic certificate.
What is a Tax E-Certificate and How to use it?
According to Article 1 of the Regulation of the Director General of Taxes Number PER-04/PJ/2020, an electronic certificate or digital certificate is an electronic certificate containing an Electronic Signature and an identity that shows the status of the legal subject of the parties in an electronic transaction issued by the DGT or an electronic certification provider.
In simple terms, it can be interpreted that an electronic certificate is a tool that contains an identity and electronic signature and serves to show the authentication of electronic taxation service users. Without an electronic certificate, taxpayers cannot access taxation services electronically.
Benefits of tax e-certificate registration for companies:
- Request for Tax Invoice Serial Number;
- Creation of Faktur Pajak in electronic form (e-invoice);
- Preparation of electronic proof of withholding or collection, preparation and reporting of Unification Periodic Tax Return;
- Electronic submission of objection letter;
- Submission of disclosure of the untruth of filling out the SPT by taxpayers electronically;
- Electronic submission of disclosure of untruths in taxpayer actions;
- Application for e-Pbk;
- Other Electronic Taxation Services determined and/or provided by DGT.
How to Apply for a Tax E-Certificate?
Application for the electronic certificate for Corporate Taxpayers is made by one of the administrators appointed to represent the entity in order to carry out tax rights and obligations. When applying, taxpayers must complete certain documents as a condition of identity verification and authentication. Document Requirements see here.
How long is the validity period of the Tax E-Certificate?
The validity period of an electronic certificate is two years from the date the electronic certificate is granted by the DGT. This means that every two years taxpayers need to extend the validity period of the electronic certificate.
Taxpayers must reapply for an electronic certificate if the validity period of the electronic certificate owned will expire or has expired, there is misuse of the electronic certificate, there is potential for misuse of the electronic certificate, forgot the passphrase, or other reasons that cause taxpayers to apply for an electronic certificate.
Disclaimer
The information provided here is based on our long experience. The process or requirement may vary depending on the specific facts and conditions. Besides, the law and regulations in Indonesia subject to frequent changes. Please contact us as your consultant to get an up to date information and accurate advice. More Information click here and You can also follow our social media accounts to see the latest information posts. please click on the following links: Facebook, Instagram, Linkedin, and Twitter.
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FAQ
Personal tax, also known as income tax, is a tax levied on individuals' income by the Indonesian government. Anyone earning income in Indonesia, whether Indonesian citizens or foreign residents, is generally required to pay personal income tax.
Various types of income are subject to personal tax in Indonesia, including salaries, wages, bonuses, business profits, rental income, dividends, interest, royalties, and capital gains from the sale of assets.
The deadline for filing personal tax returns in Indonesia is typically set by the tax authorities and can vary each year. Generally, it falls around March or April following the end of the tax year, which is usually December 31st.
Yes, there are penalties for late or non-payment of personal tax in Indonesia. These penalties may include fines, interest charges, and legal actions by the tax authorities. It's essential to meet tax obligations promptly to avoid penalties.
When filing personal tax returns in Indonesia, individuals typically need to prepare documentation such as proof of income, receipts for deductible expenses, identification documents, and any other relevant financial records.
Additional information and assistance regarding personal tax in Indonesia can be obtained from the Indonesian Tax Office, official government websites, tax consultants, and accounting firms specializing in tax matters. Additionally, attending tax seminars or workshops may provide valuable insights into navigating the Indonesian tax system.