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COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 17/PMK.03/2013
CONCERNING
AUDIT PROCEDURES
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering : a.
b.
c.
d.
e.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
: 1.
2.
To enact
2.
3.
4.
5.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
7.
8.
9.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
b.
c,
d.
e.
f.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
h.
i.
b.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
b.
c.
d.
during
and
after
the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
f.
g.
h.
i.
j.
k.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
for
the
to
provide
assistance
for
the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 12 a.
ask the Tax Auditor to show the Tax Auditor Identification and the
SP2;
b.
c.
ask the Tax Auditor to show a letter that contains Tax Auditor
team changing if the membership composition of the Tax Auditor
team is changing;
d.
e.
f.
g.
h.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 14 (3) In the event that the conducted Audit is Office Audit, the
examination period, as referred to in clause (1) letter a, shall be no
longer than 4 (four) months from the date the Taxpayer, its
representative, proxy, employee, or adult family member of the
Taxpayer came to fulfill the Summon for the Office Audit until the
date at which the SPHP submitted to the Taxpayer, its
representative, proxy, employee, or adult family member of the
Taxpayer.
(4) Audit Result Final Discussion and reporting period, as referred to
in clause (1) letter b, shall be no longer than 2 (two) months,
commencing from the date at which the SPHP delivered to the
Taxpayer, its representative, proxy, employee, or adult family
member of the Taxpayer until the date of LHP.
Article 16
(1) Field Audit examination period, as referred to in Article 15 clause
(2), could be extended for maximum period of 2 (two) months.
(2) Extension of Field Audit examination period, as referred to in
clause (1), shall be conducted in terms of:
a. Field Audit is extended to the other Tax Period, part of the
Fiscal Year, or other Fiscal Year;
b. there is confirmation or requests of data and/ or information
to any third party;
c. Field Audits scope covers all types of taxes; and/ or
d. based on consideration of Head of Audit executor unit.
(3) Field Audit examination period, as referred to in Article 15 clause
(2), which in cooperation with:
a. Taxpayer of Oil and Gas Contract Contactor;
b. Taxpayer in a business group, or
c. Taxpayer who is indicated comitting a transfer pricing
transactions and/ or other specific transactions which
indicate the existence of financial transaction manipulation,
could be extended for maximum period of 6 (six) months and
could be done for no longer than 3 (three) times in accordance
with the time needed to conduct the examination.
Article 17
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
b.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
b.
c.
d.
Re-Audit did not result any addition on the tax amount that has
been set in the previous tax assessments letter.
e.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 17 Office Audit.
b. Taxpayer, its representative, proxy, employee, or adult family
member from the audited Taxpayer is found or fulfilled the
Audit summons, and the Audit can be completed within a
period of Audit.
c. Taxpayer, its representative, proxy, employee, or adult family
member from the audited Taxpayer is found or fulfilled the
Audit summon, and the examination of fulfillment compliance
of tax obligations cannot be completed until:
1) end of the Field Audit examination period extension as
referred to in Article 16 clause (1) or clause (3); or
2) end of the Office Audit examination period extension as
referred to in Article 17 clause (1).
d. Is Field Audit or Office Audit that a suspended due to it is
followed up with the Preliminary evidence Audit publicly and
the Preliminary evidence Audit publicly:
1) shall be stopped because the individual Taxpayer who are
under Preliminary evidence Audit publicly is passed away;
2) shall be stopped because there is not any preliminary
evidence of criminal offenses in the field of taxation;
3) shall be continued with the investigation, but its
investigation is stopped because has been fulfilled the
provisions as referred to in Article 44A of the Law of KUP; or
4) shall be continued with the investigation and the
prosecution as well as there has been a Court Verdict
concerning criminal offences in the field of taxation that
already have permanent legal force, and a copy of the Court
Verdict has been accepted by the Director General of Tax.
e. Field Audit or Office Audit that is postponed due to it is
followed with investigation as the follow up of Preliminary
evidence Audit in enclosed and such investigation:
1) shall be stopped because of the fulfilling the provisions as
referred to in Article 44A of Law of KUP; or
2) shall be continued with the prosecution and there have
been Court Verdict concerning criminal offences in the field
of taxation that already have permanent legal force, and a
copy of the Court Verdict has been accepted by the Director
General of Tax.
(2) Field Audit or Office Audit whose examination has not been
completed, as referred to in clause (1) letter c, should be
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 23 (2) In the event that the Taxpayer has borrowed all books, records,
and/ or documents, including electronically managed data and
other information which is requested, the Tax Auditor should
make the minute of fulfilling all borrowing books, records and
documents.
Article 31
(1) In the event that the Taxpayer does not or does not fully borrow
the books, records, and/ or documents, including electronically
managed data and other information that is requested based on
the minute of unfulfilling the request for borrowing books, records
and documents, as referred to in Article 30 clause (1 ), the Tax
Auditor should determine whether it could or could not carry out
the examination for calculating the amount of taxable income
based on the adequate competent evidence in accordance with the
Audit implementation standards.
(2) In the event that the conducted Audit againts individual Taxpayer
who run the business or a self-employed or corporate Taxpayer
and the Tax Auditor could not carry out the examination for
calculating the amount of taxable income, as referred to in clause
(1), such taxable income could be calculated in ex officio in
accordance with the provisions of the legislation of taxation.
(3) In terms of the Taxable Income is not calculated in ex officio, the
Tax Auditor could borrow additional books, records, and/ or
documents and other information in addition to that has been
already borrowed.
Part Ten
Sealing
Article 32
(1) Tax Auditor shall be authorized to conduct the sealing to obtain or
to secure books, records, and/ or documents, including
electronically managed data, and other objects that may give clues
regarding the business activities or self-employed Taxpayers who
is audited in order not to be moved, removed, destroyed, changed,
defaced, switched, or falsified.
(2) Sealing, as referred to in clause (1), shall be conducted, in the
event when the Field Audits implementation:
a. Taxpayers, representative, or the audited taxpayers proxy
does not give an opportunity to the Tax Auditor to enter place
or space as well to examine tangible goods and/ or intangible
goods, that are allegedly or reasonably suspected to be utilized
for storing books or records, and/ or documents, including the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 25 Article 34
(1) The opening of the Seal shall be conducted in the event that:
a. Taxpayer, its representative, proxy, or those who could
represent the Taxpayers, as referred to in Article 26 clause (2)
letter b, has given the permission to the Tax Auditor to open or
enter the place or room, sealed tangible or intangible good,
and/ or to give an assistance for the smoothness of Audit;
b. based on the consideration of the Tax Auditor, the Sealing is
not required anymore, and/ or
c. there is request from the investigator who conduct criminal
investigations.
(2) The Opening of the seal should be carried out by the Tax Auditor
and witnessed by at least two (2) adult persons other than the Tax
Auditor team members.
(3) In certain circumstances, opening of the seals could be assisted
by the Indonesia National Police and or the regional government.
(4) In the event that the seal sign that is utilized to perform the
Sealing is damaged or missing, the Tax Auditor should make a
minute of damage or loss and reports it to the Indonesia National
Police.
(5) In opening the seal, the Tax Auditor makes the minute of seal
opening, which is signed by the Tax Auditor and the witnessed as
referred to in clause (2).
(6) In the event that the witnesses ,as referred to in clause (7), refuses
to sign the minute of seal opening, the Tax Auditor make note of
the refusal in the minute of the seal opening.
(7) Minute of seal opening shall be made in 2 (two) copies and the
second copy shall be handed to the Taxpayer, its representative,
proxy, employee, or an adult family member of the Taxpayer.
Article 35
(1) In the event that within 7 (seven) days after the date of Sealing or
other the period by considering the Sealing purposes, the
Taxpayer, its representative, or the Taxpayers proxy still does not
give permission to the Tax Auditor to open or enter the sealed
place or space, tangible or intangible goods, and/ or does not
provide assistance for the smoothness of Audit, the Taxpayer shall
be considered refusing the Audit.
(2) In case the taxpayer is considered refusing the Audit, as referred
to in clause (1), the Taxpayers, its representative, or the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 27 the adult family member from the Taxpayer to sign the letter of
refusal to assist the smoothness of the Audit.
(7) In the event that the employee or the adult family member from
the Taxpayer refuses to sign the letter of the refusal to assist the
smoothness of the Audit, as referred to in clause (6), the Tax
Auditor makes an minute of refusal to assist the smoothness of
the Audit of which is signed by the Tax Auditor team.
Article 37
(1) In terms of the Taxpayer, its representative, or the Taxpayers
proxy conducts the Office Audit to examine the fulfillment
compliance of tax obligations in fulfilling the Summons for Office
Audit but refuses to perform the Audit, the Taxpayer, its
representative, or the Taxpayers proxy should sign the statement
letter of the Audit refusal.
(2) In terms of the Taxpayer, its representative, or the Taxpayers
proxy refuses to sign the statement letter of the Audit refusal, as
referred to in clause (1), the Tax Auditor shall make an minute of
the Audit refusal of which is signed by the Tax Auditor team.
(3) In the event that in the maximum period of 1 (one) month from
the Summons for Office Audit is delivered to the Taxpayer and the
summons is not returned by postal service or other courier service
and the Taxpayer doesnt fulfill the Office Audit summon, the Tax
Auditor shall make the minute of the unfulfilling of the Audit
summon by the Taxpayer that is signed by the Tax Auditor team.
Article 38
Tax Auditor, based on:
a.
b.
c.
d.
e.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 28 Part Twelve
Taxpayer Explanation and
Request for Information to Third Party
Article 39
(1) To obtain a more detailed explanation, the Tax Auditor through
the head of the Audit executor unit could call the Taxpayer, its
representative, the Taxpayers proxy, employee or adult family
member of the Taxpayer through the submission of summon.
(2) In terms of the conducted Audit is Field Audit, more detailed
explanation, as referred to in clause (1) could be conducted at the
time of the Audit implementation is conducted on the Taxpayers
place.
(3) Explanation, as referred to in clause (1) or clause (2), which is
given to the Tax Auditor, shall be included in the minute
regarding the explanation given by the Taxpayer that is signed by
the Tax Auditor team and the Taxpayer, its representative, the
Taxpayers proxy, employee or adult family member of the
taxpayer.
(4) In terms of the Taxpayer, its representative, the Taxpayers proxy,
employee or adult family member from the taxpayer refuses to
sign the minute, as referred to in clause (3), the Tax Auditor
makes a note of the refusal in the acknowledgement in question.
Article 40
Tax Auditor through the head of the Audit executor unit could request
information and/ or evidence to third party, as referred to in Article 35
of the Law of KUP in writing in accordance with the Regulation of the
Minister of Finance of which sets out the procedures for information
request to third party.
Part Thirteen
Notification of Tax Audit Finding and
Audit Result Final Discussion
Article 41
(1) Audit results to examine the fulfillment compliance of tax
obligations should be notified to the Taxpayer through the delivery
of SPHP of which is attached with the list of Audit findings.
(2) SPHP and the list of Audit findings, as referred to in clause (1),
could be delivered directly by the Tax Auditor or through fax.
(3) In terms of the SPHP is delivered directly and Taxpayer,
its
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 30 Discussion.
(3) Invitation, as referred to in clause (2), should be delivered to the
Taxpayer within the maximum period of 3 (three) working days
commencing from:
a. acceptance of the written response against SPHP from the
Taxpayer is in accordance with the period as referred to in
Article 42 clause (2) or clause (3); or
b. Expiration period, as referred to in Article 42 clause (3), in the
event that Taxpayer fails to submit written response against
the SPHP.
(4) Invitation, as referred to in clause (2), could be submitted by the
Tax Auditor in directly or through facsimile.
Article 44
(1) In the event that the Taxpayer, its representative, or the
Taxpayers proxy:
a. submits the Audit results approval statement sheet, as
referred to in Article 42 clause (1) letter a within the period as
referred to in Article 42 clause (2) or clause (3);and
b. attends in the Audit Results Final Discussion in accordance
with the day and date specified in the written invitation as
referred to in Article 43 clause (2),
Tax Auditors makes treatise of the discussion based on the Audit
results approval statement sheet and makes the minute of Audit
Results Final Discussion attached with the treatise of the final
discussion, which is signed by Tax Auditor team and Taxpayer, its
representative, or the Taxpayers proxy.
(2) In the event that Taxpayer, its representative, or the Taxpayers
proxy:
a. submits the Audit results approval statement sheet, as
referred to in Article 42 clause (1) letter a, within the period as
referred to in Article 42 clause (2) or clause (3); and
b. does not attending the Audit Result Final Discussion in
accordance with the day and date specified in the written
invitation as referred to in Article 43 clause (2),
Tax Auditors makes treatise of the discussion based on the Audit
results approval statement sheet, minute of absence of the
Taxpayer in the Audit Results Final Discussion, and minute of
Audit Results Final Discussion of which is attached with the
treatise of final discussion, which is signed by the Tax Auditor
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 31 team.
(3) In the event that Taxpayer, its representative, or the Taxpayers
proxy:
a. submits the refutation letter of Audit results contents as
referred to in Article 42 clause (1) letter b, within the period as
referred to in Article 42 clause (2) or clause (3); and
b. attends the Audit Results Final Discussion in accordance with
the invitation as referred to in Article 43 clause (2),
Tax Auditors should implement Audit Results Final Discussion
with the Taxpayer based on the refutation letter and mention the
results of the discussion in the treatise of the discussion, which is
signed by the Tax Auditor team and the Taxpayer, its
representative, or the Taxpayers proxy.
(4) In the event that Taxpayer, its representative, or the Taxpayers
proxy:
a. submits refutation letter, as referred to in Article 42 clause (1)
letter b, within the period as referred to in Article 42 clause (2)
or clause (3); and
b. does not attend Audit Results Final Discussion in accordance
with the day and date specified in the invitation as referred to
in Article 43 clause (2),
Tax Auditor makes treatise of discussion based on the refutation
letter, minute of Taxpayers absence in the Audit Results Final
Discussion, and minute of the Audit Results Final Discussion that
is attached with the treatise of final discussion, which is signed
by the Tax Auditor team.
(5) In the event that Taxpayer, its representative, or the Taxpayers
proxy:
a. does not submit the written response against SPHP, as
referred to in Article 42 clause (1), within the period as
referred to in Article 42 clause (2) or clause (3); and
b. attends Audit Result Final Discussion in accordance with the
invitation as referred to in Article 43 clause (2),
Tax Auditors remains implementing the Audit Results Final
Discussion with the Taxpayer and mentions the results of the
discussion in treatise of discussion, which is signed by the Tax
Auditor team and the Taxpayer, its representative, or the
Taxpayers proxy.
(6) In the event that Taxpayer, its representative, or the Taxpayers
proxy:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 33 (1) In the event that Taxpayer proposes the request for discussion
with the Audit Quality Assurance Team, as referred to in Article 45
clause (1), Taxpayer proposes the request letter addressed to:
a. Head of Regional Office of the Directorate General of Tax in the
event that the Audit is conducted by Tax Auditor at the Tax
Office or at Regional Office of the Directorate General of Tax;
or
b. Director of Audit and Collection, in the event that Audit is
conducted by Tax Auditor at the Directorate of Audit and
Collection.
(2) Request for discussion with the Audit Quality Assurance Team, as
referred to in clause (1) could be performed if:
a. treatise of discussion, as referred to in Article 44 clause (3) or
clause (5) has been signed by Tax Auditor team and the
Taxpayer, its representatives, or the Taxpayers proxy; and
b. minute of Audit Result Final Discussion, as referred to in
Article 45 clause (2), has not been signed by Tax Auditor team
and the Taxpayer, its representative, or the Taxpayers proxy.
(3) Request letter for discussion with the Audit Quality Assurance
Team, as referred to in clause (1) ,should be delivered directly or
through facsimile within the maximum period of 3 (three) working
days since the signing of treatise of discussion, as referred to in
Article 44 clause (3) or clause (5 ) and forwarded to head of the
Audit Executor unit.
Article 48
(1) Composition of Audit Quality Assurance Team consists of 1 (one)
Chairman, 1 (one) secretary, and 3 (three) members.
(2) Audit Quality Assurance Team, as referred to in clause (1), shall
be established by Director of Audit and Collection or by Head of
Regional Office of the Directorate General of Tax on behalf of the
Director General of Tax.
Article 49
Audit Quality Assurance Team, as referred to in Article 48 clause (1),
assigns to:
a.
b.
c.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
or the
Quality
or the
Quality
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
b.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 37 Discussion, unless:
a. in the event that the Taxpayer does not attend the Audit
Results Final Discussion but delivres Audit result approval
statement sheet, as referred to in Article 44 clause (2), tax
payable shall be calculated in accordance with the Audit
results approval statement sheet;
b. in the event that the Taxpayer does not attend the Audit
Results Final Discussion but delivers the refutation letter, as
referred to in Article 44 clause (5), the tax payable shall be
calculated based on SPHP with the amount that is not
approved in accordance with the Taxpayers refutation letter;
c. in the event that the Taxpayer does not attend the Audit
Results Final Discussion and does not deliver the written
response on SPHP, as referred to in Article 44 clause (6), the
tax payable shall be calculated based on SPHP, as referred to
in Article 41 clause (1), and Taxpayer shall be deemed
approving the Audit results .
Article 59
Books, records, and documents that are borrowed should be returned
to the Taxpayer using receipt of borrowing and returning of books,
records and documents within no longer than 7 (seven) working days
since the date of LHP.
Part Fifteen
Audit Result Cancellation
Article 60
(1) Tax assessment letter from the Audit result of which is conducted
without:
a. SPHP submission; or
b. Audit Results Final Discussion,
could be canceled in ex officio or based on Tax Payer request by
Director General of Tax, as referred to in Article 36 clause (1)
letter d of Law of KUP.
(2) In the event that the cancellation is performed, as referred to in
clause (1), Audit process should be continued by implementing
SPHP submission procedures and/ or Audit Results Final
Discussion.
(3) SPHP submission procedures and/ or the implementation of the
Audit Results Final Discussion, as referred to in clause (2), should
be conducted in accordance with the provisions as set out in this
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 38 Ministerial Regulation.
(4) In the event that the Audit that is continued, as referred to in
clause (2), is related to tax overpayment refund request, as
referred to in Article 17B Clause (1), of the Law of KUP, Audit shall
be followed by the issuance of:
a. tax assessment letter in accordance with the Audit Result
Final Discussion if the period of 12 (twelve) months, as
referred to in Article 17B Clause (1), of the Lw of KUP has not
been reached;or
b. Tax Overpayment Assessment Letter in accordance with the
Tax Return if the period of 12 (twelve) months, as referred to
in Article 17B Clause (1), of the Law of KUP Law is exceeded.
(5) In terms of the membership composition of the Tax Auditor team
to continue the Audit, as referred to in clause (2), is different with
the membership composition of the previous Tax Auditor team,
Audit shall be conducted after the issuance of letter that contains
Tax Auditor team changes.
Part Sixteen
Disclosure of the Untruth of Filling of Tax Return
During Audit
Article 61
(1) Taxpayer could disclose in a written separate report regarding on
the untruth in filling of Tax return that has been delivered in
accordance with the actual situation, as referred to in Article 8
clause (4) of the Law of KUP and Article 8 of the Government
Regulation Number 74 Year 2011, as long as the Tax Auditor has
not been delivered SPHP.
(2) Disclosure of the untruth in the filling of Tax return, as referred to
in clause (1), should be delivered to Tax Office in which the
Taxpayer is registered.
(3) Written Separate report as referred to in clause (1), shall be signed
by the Taxpayer, its representative, or the Taxpayers proxy and
shall be attached with:
a. tax underpayment calculation in accordance with the actual
situation in the form of Tax return;
b. Tax Payment Slip for the underpayment taxes, and
c. Tax Payment Slip for the payment of administrative sanction
in the form of the hike of 50% (fifty percent).
(4) In the event that the disclosure of untruth in the separate report,
as referred to in clause (1), does not result a tax underpayment,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1),
the
tax
the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 42 (1) In the event that the Taxpayer who is under Audit to examine the
fulfillment compliance of tax obligations also under the open
Preliminary Evidence Audit, the Audit to examine the fulfillment
compliance of tax obligations shall be suspended by making the
Audit progress report if the open Preliminary Evidence Audit shall
be followed by the investigation.
(2) Suspension of the Audit to examine the fulfillment compliance of
tax obligations, as referred to in clause (1), shall be performed
until:
a. investigation is terminated in accordance with Article 44A or
Article 44B of the Law of KUP; or
b. court decision for criminal offences in the field of taxation that
has permanent legal force, and the copy of the decision is
received by the Director General of Tax.
(3) Suspension of the Audit, as referred to in clause (1), shall be
notified in written to the Taxpayer.
(4) The suspended Audit, as referred to in clause (1) shall be
continued in the event that:
a. investigation is terminated due to Article 44A of the Law of
KUP; or
b. court decision for criminal offences in the field of taxation that
has permanent legal force, and the copy of the decision is
received by the Director General of Tax.
(5) The suspended Audit, as referred to in clause (1), shall be
terminated if the investigation is terminated due to Article 44B of
the Law of KUP.
Article 67
(1) In the event that the Audit is continued, as referred to in Article
65 clause (1) or Article 66 clause (4), the examination period as
referred to in Article 15, or the examination period extension as
referred to in Article 16 or Article 17 shall be extended for the
maximum period of 4 (four) months.
(2) In the event that the Audit is terminated, as referred to in Article
65 clause (2) or Article 66 clause (5), the Tax Auditor should
de3liver the Audit termination notification letter to the Taxpayer.
(3) Director General Of Tax could remains to perform the Audit in the
event that after the Audit is terminated, as referred to in Article 65
clause (2) or Article 66 clause (5), there is data other than of
which is set forth in the Article 8 clause (3) of the Law of KUP or
Article 44B of the Law of KUP.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 43 Part Eighteen
Re-Audit
Article 68
(1) Re-Audit could only be conducted based on the instruction or
approval of the Director General of Tax.
(2) Instruction or approval of the Director General of Tax to perform
the Re-Audit could be granted in the event that there is new data,
including data that previously has not been revealed.
(3) In the event that Re-Audit ,as referred to in clause (2), is resulted
addition on the predetermined amount of tax in the previous tax
assessments letter, Director General of Tax shall issue Additional
Tax Underpayment Assessment Letter.
(4) In the event that Re-Audit, as referred to in clause (2), does not
result addition on the predetermined amount of tax in the
previous tax assessments letter, Re-Audit shall be terminated by
making Summary of LHP and such termination should be notified
to the Taxpayer.
(5) In the event that Re-Audit, as referred to in clause (2), does
result addition on the predetermined amount of tax in
previous tax assessments letter, but there are the changes in
amount of fiscal loss, Director General of Taxation issues
decree regarding the fiscal loss.
not
the
the
the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 44 procedures;
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 45 Tax Auditor who implements the Audit for other purposes should also
meet the general standards as referred to in Article 6, clause (1) and
clause (2).
Article 74
Implementation of Audit for other purposes must be conducted in
accordance with the standards of Audit implementation, namely:
a.
b.
c.
d.
e.
f.
b.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 46 the Audit.
Article 76
Audit activity for other purposes should be reported in the form of LHP
of which is prepared in accordance with reporting standards, namely:
a.
b.
In performing the Audit for other purposes, the Tax Auditor shall be
obliged to:
a.
b.
c.
d.
e.
f.
g.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
ask Tax Auditor to show the Tax Auditor Identity and SP2 to the
Taxpayer at the time of the Audit;
b.
ask the Tax Auditor to give the Field Audit Notification Letter, in
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
d.
ask the Tax Auditor to show the letter that contains Tax Auditor
team changes if there is a change in the composition of the Tax
Auditor team; and/ or
e.
(1) In the implementation of the Audit for other purposes with the
type of Field Audits, the Taxpayers shall be obliged to:
a. show and lend books, records, and/ or documents of which
becomes the basis of accounting or bookkeeping, and other
documents relating with the Audit purposes;
b. provide opportunity to access and/ or download electronically
managed data;
c. provide opportunity to enter places or spaces for storing
books, records, and/ or documents which becomes the basis
of accounting or bookkeeping, and other documents, and/ or
goods associated with the Audit purposes and lend it to the
Tax Auditor; and/ or
d. provide oral and/ or written information and provided data
and/ or other required information.
(2) In the implementation of the Audit for other purposes with the
type pf Office Audit, the Taxpayer shall be obliged to:
a. show and lend books, records, and/ or documents of which
become the basis of accounting or bookkeeping, and other
documents associated with the Audit purposes; and/or
b. provide oral and/ or written information and provided data
and / or other required information.
Part Five
Audit Period
Article 81
(1) Audit for other purposes with the type of Field Audits shall be
performed in the maximum period of 4 (four) months commencing
from the date of Field Audit Notification Letter delivered to the
Taxpayer, its representative, proxy, employee, or adult family
member of the taxpayer, until the date of LHP.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 49 (2) Audit for other purposes with the type of Office Audit shall be
performed in the maximum period of 14 (fourteen) days
commencing from the date of the Taxpayer, its representative,
proxy, employee, or adult family member of the taxpayer, comes to
fulfill the Summon for office Audit until the date of LHP.
(3) In the event that the Audit period, as referred to in clause (1) or
clause (2) ends, the Audit should be completed.
(4) In the event that the Audit for other purposes for the removal
request of Taxpayer Identification Number, as referred to in Article
70 clause b, Audit period, as referred to in clause (1) or clause (2),
should regard the
completion period of removal request of
Taxpayer Identification Number, as referred to in Article 2 clause
(7) of the Law of KUP.
(5) In the event that the Audit for other purposes for the removal
request of Taxable Enterpreneur, as referred to in Article 70 letter
c, the Audit period, as referred to in clause (1) or clause (2),
should regard the completion period of the removal request of the
Taxable Enterpreneur, as referred to in Article 2 clause (9) of the
Law of KUP.
Part Six
SP2 and Letter That Contains Tax Auditor Team Changes
Article 82
(1) Field Audit for other purposes for implementing the provisions of
the tax legislation shall be performed by the Tax Auditor of which
is incorporated in Tax Auditor team based on the SP2.
(2) SP2, as referred to in clause (1), shall be issued for one or several
Tax Period in a part of Fiscal Year or the same Fiscal Year for one
Part of Fiscal Year or a Fiscal Year for one Taxpayer.
(3) In the event that the Tax Auditor team composition need to be
changed, head of Audit Executor unit doesnt need to update the
SP2 but it should issue the letter that contains Tax Auditor team
changes.
Part Seven
Audit Notification and Summon
Article 83
(1) In the event that the Audit for other purposes performed with the
type of Field Audits, Tax Auditor shall notify the Taxpayer about
Field Audit to be performed by submitting the Field Audit
Notification Letter.
(2) In the event that the Audit for other purposes performed with the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 50 type of Office Audit, the Tax Auditor shall notify the Taxpayer
about the Office Audit to be performed by submitting the
Summons for Office Audit.
(3) Field Audit Notification Letter, as referred to in clause (1), or
Summons for Office Audit, as referred to in clause (2) shall be
issued for a Tax Period, Part of the Fiscal Year, or Fiscal Year as
stated in the SP2.
Article 84
(1) Field Audit Notification Letter, as referred to in Article 83 clause
(1), could be submitted directly to the Taxpayer at the time of
commencement of Field Audit or delivered through facsimile,
registered postal service or other registered corrier services.
(2) In the event that the Field Audit Notification Letter is delivered
directly and the taxpayer is not in place, the Field Audit
Notification Letter could be submitted to:
a. its representative or the Taxpayers proxy; or
b. party who could represent the Taxpayer, namely:
1) employee of the Taxpayer who is according to the Tax
Auditor could represent the Taxpayer, in terms of the Audit
conducted against the corporate Taxpayer; or
2) adult family member of the Taxpayer who is according to
the Tax Auditor could represent the Taxpayer, in terms of
the Audit conducted against individual Taxpayer.
(3) Summons for Office Audit, as referred to in Article 83 clause (2),
could be submitted through fax, registered postal service or other
registered courier service.
(4) In the event that the party, as referred to in clause (2) could not
be found, Field Audit Notification Letter delivered through postal
service or other courier services and the Field Audit Notification
Letter shall be deemed has been delivered.
Part Eight
Documents Borrowing
Article 85
(1) Books, records, and documents as well as data, and other
borrowed information should be adjusted to the purposes and
criteria of the Audit for other purposes as referred to in Article 70.
(2) Borrowing of books, records, and documents as well as data, and
other information should be conducted in accordance with the
provision of Article 28 and Article 29.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 51 Part Nine
Audit Refusal
Article 86
(1) In case the Taxpayer, its representative, or the Taxpayers proxy
who is under Field Audit for other purposes certifies refusing to
perform the Audit includes refusing to receive the Field Audit
Notification Letter then the Taxpayer, its representative, or the
Taxpayers proxy should sign the letter of Audit refusal.
(2) In case the Taxpayer, its representative, or the Taxpayers proxy
refuses to sign such letter of Audit refusal, as referred to in clause
(1), Tax Auditor shall make the minute of Audit refusal of which is
signed by the Tax Auditor team.
Article 87
(1) In case the Taxpayer, its representative, or the Taxpayers proxy
under Office Audit for other purposes fulfills the Summons for
Office Audit but certifies refusing to perform the Audit, the
Taxpayer, its representative, or the Taxpayers proxy should sign
the statement letter of Audit refusal.
(2) In case the Taxpayer, its representative, or the Taxpayers proxy
refuses to sign the statement letter of Audit refusal, as referred to
in clause (1), the Tax Auditor shall make the minute of statement
letter of Audit of which is signed by the Tax Auditor team.
Article 88
(1) Based on the Statement letter of Audit refusal or the minute of
Audit refusal, as referred to in Article 86 and Article 87, the
Taxpayers request could not be processed or could not be
considered in terms of the Audit for other purposes is performed
for:
a. determination of Taxpayer located in remote areas; or
b. determination when production begins or extend the period of
compensatory damages in connection with the awarding of tax
incentives,.
(2) Based on the statement letter of Audit refusal statement or the
minute of the Audit refusal, as referred to in Article 86 and Article
87, Taxpayer shall be given the Taxpayer Identification Number
established as Taxable Entrepreneur in ex officio in terms of the
Audit performed for other purposes is performed for:
a. granting the Taxpayer Identification Number in ex officio; and
/ or
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 54 regulation herein.
(3) Documents in the form of:
a. request letter of borrowing of books, records, and documents
as referred to in Article 28 clause (1) letter b, and Article 28
clause (2) letter c;
b. list of books, records, and documents that shall be obliged to
be borrowed as referred to in Article 28 clause (1) letter b and
Article 28 clause (2);
c. proof of borrowing and returning books, records, and
documents as referred to in Article 28 clause (1) letter a,
Article 28 clause (2) letter b, and Article 28 clause (4);
d. statement of authenticity of documents and / or data from the
Taxpayer as referred to in Article 28 clause (5);
e. first warning letter/ second warning letter as referred to in
Article 28 clause (6);
f.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 56 i.
j.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
b.
b.
c.
d.
Stipulated in Jakarta
on January 7, 2013
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
APPENDIX I
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
TAX AUDITOR
IDENTITY
Inside display
14 cm
MINISTRY OF FINANCE OF THE REPUBLIC OF
INDONESIA
THE DIRECTORATE GENERAL OF TAX
.. (1)
TAX AUDITOR
IDENTITY
Number
: .. (2)
Valid until : .. (3)
Photograph
(4)
Name
: . (6)
NIP
: .. (7)
Rank/Class
: (8)
Position
: ... (9)
Is an employee of the Directorate General
of Taxation or an Expert who authorized to
perform an Audit in the field of taxation
based on Law Number 6 Year 1983
DJP
Signature
.......... (5)
(13)
NIP
9 cm
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
Color:
Inside Display
Basic color
Writing color
Basic color
Writing color
: Dark blue
: Yellow gold
Outside Display/
Cover
:
Number (1)
Number (2)
Filled with the office name that issued the Tax Auditor ID
Card
Filled with Number: ../TPPP/./20 as follows:
a.
b.
c.
Number (3)
Number
Number
Number
Number
Number
Number
Number
(4)
(5)
(6)
(7)
(8)
(9)
(10)
:
:
:
:
:
:
:
Number (11)
Number (12)
Number (13)
Filled with date, month, and year of the end of the Tax
Auditor Identity validity period.
a photograph sized 2 x 3 with blue background.
Tax Auditor signature
Filled with name of the Tax Auditor.
Filled with NIP of the Tax Auditor.
Filled with rank and class of the Tax Auditor.
Filled with position of the Tax Auditor
Filled with DJP Head Office (Directorate of Audit and
Collection), filled with: all over Indonesia, If issued by Tax
Office, filled with: name of the Audit Executor Unit.
Filled with location and date of the Tax Auditor Identification
was issued.
Filled with position name of the official who was signed the
Tax Auditor Identification.
Filled with signature, name, NIP, and position stamp of the
official who was signed the Tax Auditor Identification.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
NAME/NIP
RANK/CLASS
POSITION
(3)
(4)
(5)
(6)
It is ordered to perform Audit in the field of taxation in accordance with the Law
Number 6 Year 1983 concerning General Tax Provisions and Procedures as several
times amended lastly by Law Number 16 Year 2009 to the Taxpayer:
Name
: .
(7)
TIN
Address
:
: .
TAX
.., .
(13)
On behalf of THE DIRECTORATE GENERAL OF
....,
(14)
..
(15)
NIP
Copy to:
Director General Of Tax
(8)
(9)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
:
:
:
:
:
:
Number
Number
Number
Number
(7)
(8)
(9)
(10)
:
:
:
:
0 3 1 2
Number (11) : Filled with Audit code and Audit criteria based on the Audit code
and criteria of the applicable provisions, example: 1182 (routinely
overpayment All Kind of Taxes.
Number (12) : Filled with Audit Purposes, which are to:
a. Examine the fulfillment compliance of tax obligations; or
b. Other purposes in order to implement the provisions of tax
legislation.
Number (13) : Filled with location and date when the SP2 was issued.
Number (14) : Filled with position name of the official who signed the letter.
Number (15) : Filled with signature, name, NIP, and position stamp of the official
who signed the letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(3)
TIN
:
Address
:
SP2 number and date :
Hereby we ordered to the following names:
(4)
(5)
(6)
NUMBER
NAME/NIP
RANK/CLASS
POSITION
DESCRIPTION
(7)
To replace:
NUMBER
(8)
(9)
(10)
(11)
NAME/NIP
RANK/CLASS
POSITION
DESCRIPTION
(12)
(13)
(14)
(15)
(16)
to perform Audit in the field of taxation in accordance with the Law Number 6 Year
1983 concerning General Tax Provisions and Procedures as amended lastly by Law
Number 16 Year 2009.
., . (17)
On behalf of THE DIRECTORATE GENERAL OF TAX
..., (18)
. (19)
NIP
Copy to:
1. Director General of Tax
2. . (20)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
:
:
:
:
:
:
:
:
Number (9)
Number (10) :
Number (11) :
Number (12) :
Number (13) :
Number (14) :
Number (15) :
Number (16) :
Number (17) :
Number (18) :
Number (19) :
Number (20) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(3)
TIN
(4)
Address
: ....
(5)
(6)
: .
(7)
NIP
: .
(8)
Occupation / Position : .
(9)
Address
: .
(10)
Copy to:
1.
2. ...
(15)
(16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8FILLING INSTRUCTION OF
LETTER OF ASSIGNMENT TO ASSIST THE IMPLEMENTATION OF AUDIT
Number (1)
Number (2)
APPENDIX II
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
A.
Ministry
of finance
logo
Number
: .. (2)
., .. (3)
Subject
: Field Audit Notification
. (4)
Dear Sir/ Madam,
In connection with the Audit Order Letter number .. date
.. (5) herby we inform that:
Number
Name/NIP
Rank/Class
Position
(6)
(7)
(8)
(9)
It is ordered to perform Field Audit in the field of taxation within maximum period
of 6 (six) months on your company/occupation as follows:
Name
:
(10)
TIN
:
(11)
:
(12)
Address
For the Audit smoothness, we ask you to show and/or borrow books or
records and documents, to give full assistance, and to give the information
required.
Refusing to be audited or does not assist the smoothness of audit, could be
subjected to sanction in accordance with the provisions in Law Number 6 Year
1983 concerning General Tax Provisions and Procedures as several times amended
lastly by Law Number 16 Year 2009.
Thank you for taking this into your concern.
Faithfully Yours
..
(15)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2Received by
: (17)
Position
: (18)
Date
: ... (19)
Signature/ stamp : ... (20)
NIP
16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(4)
(5)
(6)
(7)
(8)
(9)
Number
Number
Number
Number
(10)
(11)
(12)
(13)
3.
Number (15) : Filled with position name of the official who signs the Letter.
Number (16) : Filled with signature, name, NIP, and position stamp of the official
who signs the Letter.
Number (17) : Filled with the name who receives the Field Audit Notification Letter.
Number (18) : Filled with position of a person who receives the Field Audit
Notification Letter.
Number (19) : Filled with the date when the Field Audit Notification Letter is
received.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4Number (20) : Filled with signature of a person and stamp of the company who
receives the Field Audit Notification Letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5B.
Ministry
of finance
logo
Number
: (2
(3)
Attachment : (4)
Subject
: Summon For Office Audit
Dear Sir/Madam ..
. (5)
In connection with the SP2 number .. date (6), hereby
we inform that:
Number
Name/NIP
Rank/Class
Position
(7)
(8)
(9)
(10)
:
: ..
(12)
(13)
(14)
(15)
For the smoothness of the Audit, we expects your presence to our office by
bringing books, records, and supporting documents as attached, giving full
assistant, and give information required on:
Day/date
Venue
Time
: ....
: .
: .
(16)
(17)
(18)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6.
(19)
.
NIP .
(20)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Number (11)
Number (12)
Number (13)
Number (14) : Filled with Tax Period and Fiscal Year to be audited.
Example:
1.
2.
3.
(16)
(17)
(18)
(19)
(20)
: Filled with day and date when the Taxpayer asked to be present.
: Filled with meeting location.
: Filled with time of the meeting.
: Filled with position name of the official who signs the letter.
: Filled with signature, name, NIP and position stamp of the official
who signs the letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(7)
Representative
Proxy
(11)
: ..
:
: ..
(12)
(13)
(14)
To:
1.
2.
3.
4.
5.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-9.. (15)
.
NIP . (16)
Team Leader,
.
NIP . (17)
Team Member,
.
NIP . (18)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
APPENDIX III
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
A.
Number
Nature
Attachment
Subject
.. (2)
, .. (3)
Immediately
.. (4)
Request of Borrowing Books, Records, and Documents
Dear Sir/Madam ..
.
. (5)
In connection with the implementation of the Tax Audit Warrant number
.. date . (6), hereby we asked to you to borrow books,
records, and documents of which became a basis of accounting and bookkeeping
and other document of which are related to your business activities or selfemployment as attached in the list.
The required Books, records, and documents herein, we expect already
accepted in a maximum of 7 (seven) working days after this letter is received.
Books, records, and documents above will be returned to you after the Audit is
completed.
In witness whereof it is for your concerned and thank you for your
cooperation.
Supervisor,
.
Received by
Position
Date
Signature/ stamp
:
:
: .
: ..
(8)
(9)
(10)
(11)
.
NIP.. (7)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
Number (3)
Number
Number
Number
Number
(4)
(5)
(6)
(7)
:
:
:
:
Number (8)
Number (9)
Number (10) :
Number (11) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-3B.
Description
(5)
(6)
(7)
.,
(8)
Supervisor
..
NIP ..
9)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
:
:
:
:
:
:
Number (7)
Number (8)
:
:
Number (9)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5C.
: .
(2)
TIN
:
Taxpayers Address
: .
SP2 Number and date : .
(3)
(4)
(5)
Number
Type/Name of
Book, Record,
and
Document
Description
completely /
incompletely
loaned
completely /
incompletely
returned
(6)
(7)
(8)
(9)
(10)
Received by:
Submitted by:
Date: ..
(11)
Date
(13)
...
(14)
.
NIP..
(12)
Received by:
Returned by:
Date: ..
(15)
Date: .
(17)
(16)
.
NIP
(18)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
:
:
:
:
:
:
:
Number (8)
Number (9)
Number (10) :
Number (11) :
Number (12) :
Number (13) :
Number (14) :
Number (15) :
Number (16) :
Number (17) :
Number (17) :
Notes:
Receipt of borrowing and returning of books, records, and document, shall be made
when:
1.
2.
3.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Representative
(1)
(2)
(3)
Proxy
(4)
of the Taxpayer:
Name
: .
(5)
TIN
Address
:
: .
(6)
(7)
(8)
(7)
has delivered to the Tax Auditor in the form of photocopy and/ or electronically
managed data over the books, records, and documents that are made from and in
accordance with their original version.
In witness whereof this statement is made and signed with full
consciousness and without coercion whosoever, and we are ready to be responsible
for all legal consequences arising from this statement.
.., ..(10)
Who makes the statement
( 11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number
(3)
Nature
Attachment
Subject
.,
: Immediately
: .. (4)
: First/ Second Warning Letter*)
. (5)
Dear Sir/ Madam,
As the implementation of Audit based on Tax Audit Warrant number
date . (6), you have been asked to borrow books or
records, as well as other document relating to your business activities or selfemployment with the Request letter of borrowing Books, Records, and Documents
number .. date (7), however, up to the date of this
letter is made, you:
completely did not lend
partially borrow
books or records and document that we are required.
In connection with the foregoing, you are asked to immediately deliver the
books or records and documents as mentioned in the attached list at no later than
the date .. (9).
It is noteworthy to remind you that an Preliinary Evidence Audit or the tax
payable is calculated by ex officio could be conducted against you if you did not
meet the demand for borrowing books, records, and documents mentioned above.
Thank you for your kind attention.
Yours Faithfully
Supervisor
Received by
Position
Date
Signature/ stamp
: ...
:
:
:
(11)
(12)
(13)
(14)
.
NIP
(10)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 11 F.
Name of Taxpayer : .
(2)
TIN
: .
(3)
Taxpayers Address : .
(4)
Number
Description
(5)
(6)
(7)
., (8)
Supervisor
NIP (9)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
Number (7)
Number (8)
Number (9)
:
:
:
:
:
:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 13 G.
NIP (13)
Team Leader,
NIP . (10)
Team member,
NIP (11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number (1)
Number (2)
:
:
Number (3) :
Number (4) :
Number (5) :
Number (6) :
Number (7) :
Annotation *) :
Number (8) :
Number (9)
Number (10) :
Number (11) :
Number (12) :
Number (13) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 15 H.
NIP
Acknowledged by:
(12)
..
(9)
Team Leader,
NIP ..
(10)
NIP (13)
Team member,
.
.
(11)
NIP
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
APPENDIX IV
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
SEALED
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
:
:
:
Seal Type
Elongated size 30 x 10 cm
White
Red colored
Black/ dark blue colored
Shaded with thin color, the size is adjusted with the
paper size.
Sticker with perforation, with the purpose when the
seal paper is affixed to the sealed place/ room, at the
time opened the seal will be broken and torn.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
ACKNOWLEDGEMENT OF SEALING
On this day .. date month year
.. (2), we:
Number
Name/NIP
Rank / Class
Position
(3)
(4)
(5)
(6)
Tax Auditor on . (7) pursuant to the Audit Warrant
Number .. date (8) for Audit in the field of taxation
pursuant to Article 29 of Law Number 6 Year 1983 concerning General Provisions
and Tax Procedures as it has been several times amended lastly with Law Number
16 Year 2009, has been performed a Sealing against place or space, tangible or
intangible good in the form of:
Number
Place/Space or goods
1.
And so on.
(9)
Which are owned and/or controlled by:
Name
: (10)
TIN
: (11)
Address
: (12)
that is allegedly or reasonably suspected to be utilized as a place or tool for storing
books or records, and/ or documents, including the data processing result from the
accounting that electronically managed or by an on-line application programs
associated with the business activities or self-employment of the Taxpayer.
In witness whereof this minute is made in truthfully in accordance with the
oath of office.
, .
(
13)
Auditor,
NIP
14)
Witnesses : (15)
Number
Name
1
And so on
Signature
Notes
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(3)
(4)
(5)
(6)
(7)
(8)
Number
Number
Number
Number
Number
Number
Number
(9)
(10)
(11)
(12)
(13)
(14)
(15)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Name
Signature
Notes
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number (1)
Number (2)
:
:
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
(3)
(4)
(5)
(6)
(7)
(8)
Annotation *) :
Number (9) :
Number
Number
Number
Number
(10)
(11)
(12)
(13)
:
:
:
:
Number (14) :
Number (15) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
NIP.
(
Witnesses : (15)
Number
Name
1
And so on
14)
Signature
Notes
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
APPENDIX V
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(5)
TIN
:
(6)
Address : .
(7)
In connection with the Audit by the Tax Auditor from the Directorate General of
Tax:
Number
Name/NIP
Rank / Class
Position
(8)
(9)
(10)
(11)
. .
16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number (2)
Number (3)
Number
Number
Number
Number
Number
Number
Number
Number
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
:
:
:
:
:
:
:
:
Number
Number
Number
Number
(12)
(13)
(14)
(15)
:
:
:
:
Number (16) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
NIP (14)
Acknowledged by:
(17)
Team Leader,
NIP
(15)
NIP (18)
Team member,
NIP (16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
:
:
:
:
Number
Number
Number
Number
Number
Number
Number
(5)
(6)
(7)
(8)
(9)
(10)
(11)
:
:
:
:
:
:
:
Number (12) :
Number (13) :
Number (14) :
Number (15) :
Number (16) :
Number (17) :
Number (18) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5C.
FORMAT OF STATEMENT
SMOOTHNESS OF AUDIT:
LETTER
OF
REFUSAL
TO
ASSIST
THE
(8)
(9)
(10)
(11)
.
(
15)
Who
makes
statement,
the
Stamp
duty
IDR 6.000
.
16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number (2)
Number (3)
Number (4)
Number
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
:
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Number (12) :
Number (13) :
Number (14) :
Number (15) :
Number (16) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-7D.
(11)
Occupation/Position
:
(12)
Address
:
(13)
has refused to make and sign statement letter of refusal to assist the smoothness
of Audit.
In witness whereof this minute of the refusal to assist the smoothness audit
is made truthfully under the oath of office, then it is closed and signed by the Tax
Auditor team.
Tax Auditor Team:
Supervisor,
..
NIP (14)
Acknowledged by:
(17)
...
Team Leader,
..
NIP ..
(15)
NIP (18)
Team member,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8-
.
NIP . (16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
Number (3)
Number (4)
Number (5)
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
(6)
(7)
(8)
(9)
(10)
(11)
Number (12) :
Number (13) :
Number (14) :
Number (15) :
Number (16) :
Number (17) :
Number (18) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 10 E.
: ..
(13)
TIN
Address
:
: ..
(14)
(15)
NIP
9)
Acknowledged by:
(22)
(20)
NIP (23)
Team Leader,
NIP
Team member,
(1
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 11 -
(21)
NIP
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
Number (3)
Number (4)
Number (5)
Number (6)
Number
Number
Number
Number
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
:
:
:
:
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Number (17) :
Number (18) :
Number (19) :
Number (20) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 13 Number (21) :
Number (22) :
Number (23) :
Filled with signature, name and NIP of the Tax Auditor team
member.
Filled with position name of the head of Audit Executor Unit.
Filled with signature, name and NIP of the Supervisor and stamp
of the Audit Executor Unit.
Copy as its
original version
HEAD OF GENERAL BUREAU
u.b.
.
HEAD OF ADMINSTRATION SECTION
OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001
MARTOWARDOJO
MINISTER OF FINANCE OF
THE
REPUBLIC OF INDONESIA
Signed
AGUS D.W.
APPENDIX VI
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
A.
Number
(3)
Nature
Attachment
Subject
.., ..
: Immediately
:: First/ second Summons*)
For Providing the Information
..
.. (4)
Dear Sir/ Madam,
As the implementation of the Regulation of The Minister of Finance
Number
/PMK.03/
concerning Audit Procedure and in connection with the
books, records, and documents that has been borrowed to the Tax Auditor team
pursuant to the Tax Audit Warrant Number .. (5) dated
(6), hereby your presence is required at:
Day/ Date : ..
(7)
Time
: ..
(8)
Venue
: ..
(9)
to provide information/explanation to the Tax Auditor team.
Thank you for taking this into consideration.
Received by
Position
Date
Signature/ stamp
:
:
:
:
(12)
(13)
(14)
(15)
Yours Faithfully
.
(10)
....
NIP .
(11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
:
:
:
:
Number (5)
Number (6)
Number (7)
:
:
:
Number (8)
Number (9)
Number (10)
Number (11)
:
:
Number (12)
Number (13)
Number (14)
Number (15)
Annotation *)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-3B.
RANK/CLASS
POSITION
(4)
(5)
(6)
(16)
Address
: ... (17)
with the description/explanation as follows:
.. (18)
In witness whereof this minute is made in truthfully and signed by:
Tax Auditor Team:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4Taxpayer/Representative/Proxy *)
(22)
(19)
Acknowledged by:
(23)
Supervisor,
.
NIP
Team Leader,
..
NIP ..
(20)
NIP (24)
Team member,
..
NIP .. (21)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
:
:
:
:
:
:
Number
Number
Number
Number
Number
(7)
(8)
(9)
(10)
(11)
:
:
:
:
:
Number (12) :
Number (13) :
Number
Number
Number
Number
Number
(14)
(15)
(16)
(17)
(18)
:
:
:
:
:
Number
Number
Number
Number
(19)
(20)
(21)
(22)
:
:
:
:
Annotation *) :
Number (23) :
Number (24) :
Filled with signature, name, NIP, and position stamp of the head
of Audit Executor unit.
Copy as its
MINISTER OF FINANCE OF THE
original version
REPUBLIC OF INDONESIA
HEAD OF GENERAL BUREAU
u.b.
.
HEAD OF MINISTRY ADMINSTRATION SECTION
Signed
Signed and stamped.
GIARTO
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6NIP 195904201984021001
MARTOWARDOJO
AGUS D.W.
APPENDIX VII
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number
(3)
Nature
Attachment
Subject
: Highly Immediately
: (4)
: Notification of tax audit findings
.
. (5)
Dear Sir/ Madam,
In connection with the Tax Audit Warrant number (6)
herewith presented the Audit result as attached.
Considering the Audit result is connected with the tax obligation that you
should be fulfilled, then an invitation to perform the Audit result final discussion.
you will be delivered.
If you do not provide a written response on the Audit result and not attend
in the Audit result final discussion in accordance within the determined time
period; consequence, the Audit result shall be deemed fully approved by you and
the Audit result final discussion is deemed have been performed and your tax
obligation will be calculated in accordance with the Audit result.
In witness whereof, thank you for your cooperation and taking it into your
consideration and cooperation.
Yours Faithfully
.
(8
)
Received by
Position
Date
Signature/ stamp
: ..
: ..
: ..
: ..
(10)
(11)
(12)
(13)
.
NIP..
(9
)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
:
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
(4)
(5)
(6)
(7)
(8)
(9)
Number (10)
Number (11)
Number (12)
Number (13)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number
(3)
Nature
Attachment
Subject
, .
: Highly Immediately
: . (4)
: Notification of tax audit findings (due to taxable income
is calculated in ex officio)
(5)
Dear Sir/ Madam,
In connection with the Tax Audit Warrant number (6) dated
(7) it is herewith presented the Audit result as attached. The Audit
Result is calculated in ex officio due to . (8) so the amount of the taxable
income cannot be calculated.
You could deliver written response within the maximum period of 7 (seven)
working days since this letter is received, in the form of:
a. Audit Result Approval Statement Sheet, in the event that you agree to all the
Audit results; or
b. Refutation Letter of which is accompanied with the reason that supporting the
refutation, in the event that you dont agree in part or all of the Audit result.
In the event that you could not deliver the written response within
predetermined time as mentioned above:
a. You could extend the response delivery within the maximum period of 3 (three)
working days after the predetermined time of 7 (seven) working days ends.
b. The concerned Extension time could be performed by firstly submitting a
Notification Letter of Time Period Extension of Audit Result Response
Submission before the predetermined time of 7 (seven) working days end.
Considering the Audit result is connected with the tax obligation of which
you should fulfilled, after you have deliver the written response, an invitation to
perform the Audit result final discussion will be delivered to you.
Due to within the Audit, the calculation is performed in ex officio, as result
the documents that could be considered in the final discussion shall be limited to:
a. documents associated to the gross income for the calculation the net income tax
in ex officio; and
b. tax credit document as a deduction of Income Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4Should you do not provide the written response on the Audit result and do
not attend in the Audit result final discussion in accordance with the
predetermined time, as result the Audit result shall be deemed fully approved by
you and the Audit result final discussion shall be deemed to have been performed
and your tax obligation will be calculated in accordance with the Audit result.
In witness whereof it is conveyed, thank you for your cooperation and taking
it into your consideration.
Yours Faithfully
(9)
Received by
Position
Date
Signature/ stamp
: (11)
: (12)
: .. (13)
: .. (14)
NIP.(10)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(4)
(5)
(6)
(7)
(8)
:
:
:
:
:
Number (9) :
Number (10) :
Number (11) :
Number (12) :
Number (13) :
Number (14) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6A3.
Number
Corrected Posts
Amount of
Correction
Basis of
Performing a
correction
(3)
(4)
(5)
(6)
.., (7)
Tax Auditor Team:
Supervisor,
NIP
(10)
Acknowledged by:
(8)
Team Leader,
..
NIP ..
(11)
NIP (9)
Team member,
..
NIP .. (12)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
:
Number (3)
Number (4)
:
:
Number (5)
Number (6)
Number (7)
:
:
:
Number (8)
Number (9)
:
:
Number (10) :
Number (11) :
Number (12) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8B.
B1.
Proxy
(1)
(2)
(3)
(4)
of the Taxpayer:
Name
: .. (5)
TIN
Address
:
(6)
: .. (7)
who is under audited based on the Tax Audit Warrant number .. (8)
dated (9) hereby certifies refusing to receive (10) with
the reason .. (11)
In witness whereof this refusal statement letter is made and signed in full
consciousness and without coercion from whoseover, and I am ready to be
responsible for all legal consequences arising from this statement.
.,. (12)
Who make the statement,
Duty
Stamp IDR
6.000
(13)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-9FILLING INSTRUCTION OF
STATEMENT LETTER OF
REFUSAL TO RECEIVE THE AUDIT RESULT NOTIFICATION LETTER/
AUDIT RESULT FINAL DISCUSSION INVITATION/
SUMMONS TO SIGN THE MINUTE
OF THE AUDIT RESULT FINAL DISCUSSION
Number (1)
Number (2)
Number (3)
Number (4)
Number (5)
Number (6)
Number
Number
Number
Number
(7)
(8)
(9)
(10)
Number (11)
Number (12)
Number (13)
Annotation *)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(8)
(9)
(10)
(11)
Proxy
(15)
of the Taxpayer:
Name
: . (16)
TIN
Address
:
(17)
: . (18)
to deliver directly the SPHP, in this matter the Taxpayer/ Representative/ Proxy*)
refuses to receive SPHP and refuses to sign the refusal letter to receive the SPHP.
In witness whereof this minute is made in truthfully upon power of the oath
of office, then it is closed and signed by the Tax Auditor team.
Tax Auditor Team:
Supervisor,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 11
NIP
1)
Acknowledged by:
Team Leader,
(19)
(22) NIP
NIP
(20)
Team member,
NIP
(23)
(2
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(6)
(7)
(8)
(9)
(10)
(11)
Number (12)
Number (13)
Number (14)
Number
Number
Number
Number
Number
Number
(15)
(16)
(17)
(18)
(19)
(20)
Number (21)
Number (22)
Number (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Representative
Proxy
(6)
of the Taxpayer:
Name
: ..
(7)
TIN
Address
(8)
(9)
:
: ..
, .. (10)
Who make the statement
Stamp
Duty
IDR 6.000
(11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(6) :
(7) :
(8) :
(9) :
(10) :
Number (11) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 15 D.
Head of
(1)
Dear Sir/ Madam
In connection with the Audit Result Notification Letter number
.. (2) date .. (3), hereby I:
Name
: .
Occupation : .
Address
: .
(4)
(5)
(6)
(7)
Representative;
Proxy
Name
(8)
TIN
Address
:
:
(9)
(10)
by filing the time period extension of the Audit result response submission until the
time limit, which is specified in accordance with the applicable provisions.
In witness whereof this application letter is delivered, and thank you for your
kind attention.
Yours Faithfully
.., .
(11)
.
(12)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
:
:
:
:
Number (5) :
Number (6) :
Number
Number
Number
Number
Number
(7) :
(8) :
(9) :
(10) :
(11) :
Number (12) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 17 E.
:
(14)
: (15)
Acknowledged by:
(19)
(22)
NIP (20)
..
NIP ..
(21)
Team Leader,
..
NIP ..
Team member,
..
NIP
.. (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(7)
(8)
(9)
(10)
(11)
(12)
Number
Number
Number
Number
Number
Number
Number
Number
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Number (21)
Number (22)
Number (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 19 F.
Number
(3)
Nature
Attachment
Subject
, ..
: Immediately
:: Audit Result Final Discussion Invitation
(4)
Dear Sir/ Madam,
In connection with the Audit Result Notification Letter number .. (5)
date (6), which has been delivered to you on the date of (7),
hereby we invite you on:
Day/Date
: (8)
Time
: (9)
Venue
: (10)
to perform the Audit Result Final Discussion on the Audit result, which has been
delivered to you.
Should you do not attend in the Audit result final discussion in accordance
with the day and date mentioned above then the Audit result final discussion shall
be deemed have been performed.
In witness whereof the invitation is made, thank you for your cooperation.
Yours Faithfully,
..
)
Received by
Position
Date
Signature/ stamp
:
:
:
: ..
(13)
(14)
(15)
(16)
(11
..
NIP
(12
)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 20 FILLING INSTRUCTION OF
AUDIT RESULT FINAL DISCUSSION INVITATION LETTER
Number (1)
Number (2)
Number (3)
Number
Number
Number
Number
Number
Number
Number
Number
Number
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Number (13)
Number (14)
Number (15)
Number (16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 21 G.
SP2 Number
Name of Taxpayer
TIN
Address
: date
(2)
: ..
(3)
:
(4)
: ..
(5)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Corrected Posts
Correction
conform
with SPHP
Correction
conform with
Taxpayer
Response
(12)
(13)
(14)
(15)
Correction Conform
with Audit
Conform
Conform
with Audit
with
Taxpayer
(16)
(17)
(18)
Taxpayer/Representative/Proxy*)
.. (19)
.,
Tax Auditor Team:
Supervisor,
NIP
(22)
Acknowledged by:
. (20)
Team Leader,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 23 -
(23)
NIP . (21)
NIP
Team member,
..
(24)
*) strech up unnecessary
NIP ..
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
:
:
:
:
:
:
:
Number (8)
Number (9)
Number (10) :
Number (11) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 25 1.
Number (12) :
Number (13) :
Number (14) :
Number (15) :
Number (16) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 27 Number (20) :
Number (21) :
Number (22) :
Number (23) :
Number (24) :
Annotation*) :
Filled with position name of the head of Audit executor unit who
signs the treatise of discussion.
Filled with signature, name, NIP and position stamp of head of
Audit executor unit.
Filled with signature, name, and NIP of the Tax Auditor team
supervisor.
Filled with signature, name, and NIP of the Tax Auditor team
leader.
Filled with signature, name, and NIP of the Tax Auditor team
member.
Filled by crossing out the unnecessary.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 28 H.
.
(1)
Dear Sir/ Madam,
In connection with the Audit result final discussion with the Tax Auditor
team on the Audit Result Notification Letter number (2) date
.. (3), I, hereby:
Name
: . (4)
Occupation/Position : . (5)
Address
: . (6)
In this case acted as:
Taxpayer
Representative
Proxy
of the Taxpayer:
Name
: ...
TIN
Address
:
: ...
(7)
(8)
(9)
(10)
request for discussion with the Audit Quality Assurance Team over the
disagreements that still occuring with the Tax Auditor team in the Audit result final
discussion process as contained in the Treatise of Discussion.
As for the correction items of which are required to discuss with the Audit
Quality Assurance Team as follows:
Number
Corrected items
of which
requested to be
discussed.
Correction
conform with
SPHP
(11)
(12)
(13)
(15)
In order to discuss such differences, hereby I inform you the contact numbers of
which could be called by the Audit Quality Assurance Team as follow:
Phone Number
: (16)
Mobile
: (17)
Fax
: (18)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 29 -
In witness whereof, this request letter is made, thank you for your kind attention.
.,
(19)
.
(20)
Copy to:
. (21)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Number (2)
Number (3)
Number (4)
:
:
:
Number (5)
Number (6)
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
(7)
(8)
(9)
(10)
(11)
(12)
Number (13) :
Number (14) :
Number (15) :
Number
Number
Number
Number
(16)
(17)
(18)
(19)
:
:
:
:
Number (20) :
Number (21) :
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 31 I.
Number
(3)
Nature
Attachment
Subject
., .
: Immediately
: (4)
: Invitation to Attend the Discussion with the Audit Quality Assurance
Team
...
. (5)
Dear Sir/ Madam,
In connection with the Request Letter of Audit Result Final Discussion
with the Audit Quality Assurance Team that you has been submitted on the date of
.. (6), we hereby invite you on:
Day/date
: (7)
Time
: (8)
Venue
: (9)
to held discussion for the difference of opinion between you and the Tax Auditor
team as contained in your request letter.
Should you does not attend the discussion in accordance with the day
and date mentioned above, the discussion with the Audit Quality Assurance Team
shall be deemed have been performed.
In witness whereof this invitation is made and thank you for your
cooperation.
Faithfully Yours,
..
(
10)
..
NIP ..
11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 32 Copy to:
(12)
Received by
Position
Date
Signature/ stamp
: ..
: .
: .
: .
(13)
(14)
(15)
(16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
:
(4)
: . (5)
(6)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 35 .
(7)
a. Taxpayers opinion during the discussion with the Audit Quality
Assurance Team.
..
..
(8)
b. Tax Auditors opinion during the discussion with the Audit Quality
Assurance Team.
..
..
(9)
c. Conclusion and decision of the Audit Quality Assurance Team
.
.
(10)
d. Taxpayers response on the Conclusion and decision of the Audit
Quality Assurance Team
.
.
(11)
e. Tax Auditor response on the Conclusion and decision of the Audit
Quality Assurance Team
.
.
(12)
3. And so on.
4. Audit Result Conclusion:
Number Items that are Correction Conform
Correction Conform with Audit
Requested to
with Audit Result
Quality Assurance Team
be Discussed.
Decision
Conform Conform
Conform
Conform with
with Tax
with
with Audit
Taxpayer
Auditor
Taxpayer
Quality
Assurance
Team
(13)
(14)
(15)
Taxpayer/Representative/Proxy*)
(16)
(17)
(18)
.,
Tax Auditor Team
(19)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 36 . (20)
...
NIP
(21)
Member
NIP . (22)
Secretary
NIP
.
NIP . (23)
(24)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
:
:
:
:
:
:
:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 38 Number (20) : Filled with signature and name of the Taxpayer, Taxpayers
representative, or Taxpayers proxy.
Number (21) : Filled with position, signature, name and NIP of the Tax Auditor
(adjusted with the number of Tax Auditor team attend).
Number (22) : Filled with signature, name and NIP of the Audit Quality Assurance
Team leader.
Number (23) : Filled with signature, name and NIP of the Audit Quality Assurance
team secretary.
Number (24) : Filled with signature, name and NIP of the Audit Quality Assurance
team member (adjusted with the number of team member attend).
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 39 K.
K1.
:
(14)
and hereby inform as well as perform the Audit result final discussion with:
Taxpayer
(15)
Taxpayers Representative
Proxy
of
Taxpayer
Name
: . (16)
Position/Occupation
: . (17)
Address
: . (18)
In the form of items as mentioned in the attachment.
In witness whereof this minute is made truthfully and signed by:
Taxpayer/Representative/Proxy
.. (19)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 40 Acknowledged by:
(21)
Team Leader,
.
NIP
.
(23)
NIP (22)
Team member,
NIP . (24)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Number (17)
Number (18)
Number (19)
Number (20)
Number (21)
Number (22)
Number (23)
Number (24)
Annotation*)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 42 K2.
Name of Taxpayer
TIN
:
(3)
Tax Period and Fiscal Year : . (4)
Description
(5)
I. Tax Object/
corporate
Taxpayers
Income Tax
II. Income
Tax Article 21
III. Income
Tax Article
22.
IV. Income
Tax Article 23
V. And so on.
VI. Other
Administrativ
e Sanctions.
Confor
m with
SPT
(6)
Correctio
n conform
with
SPHP
(7)
(13)
Taxpayer/Representative/Proxy*)
.. (14)
(17)
Acknowledged by:
.. (15)
Correction
Conform with
Discussion
Confor
Conform
m with
with
Audit
Taxpaye
r
(8)
(9)
Final Discussion
Result
Confor
m with
Audit
(10)
Which
approve
d by
Taxpaye
r
(11)
Cancelle
d/
added
findings
(12)
..
Tax Auditor Team:
Supervisor,
..
NIP ..
Team Leader,
..
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 43 ..
NIP ..
(18)
NIP .. (16)
Team member,
..
(19)
NIP ..
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
Number (6)
Number (7)
Number (8)
:
:
:
:
:
Number (9)
:
1. In terms of not performing a discussion with the Audit Quality
Assurance Team, filled with correction amount that is approved
by the Taxpayer in accordance with Number 17 of the Treatise
of Discussion.
2. In terms of performing a discussion with the Audit Quality
Assurance Team, filled with correction amount which was
approved by the Taxpayer in accordance with Number 18 of
the treatise of Audit Quality Assurance Team Discussion.
Number (10) : Filled with calculation result of Number 6 added with Number 8.
Number (11) : Filled with calculation result of Number 6 added with Number 9.
Number (12) : Filled with calculation result of Number 6 added with Number 7
minus Number 10.
Number (13) : Filled with location and date when the treatise of final discussion
result is made.
Number (14) : Filled with signature and name of the Taxpayer, Taxpayers
representative, or the Taxpayers proxy.
Number (15) : Filled with position name of the head of Audit executor unit who
signs the letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 45 Number (16) : Filled with signature, name, NIP, and position stamp of the official
who signs the letter.
Number (17) : Filled with signature, name, and NIP of the Tax Auditor team
supervisor.
Number (18) : Filled with signature, name, and NIP of the Tax Auditor team
leader.
Number (19) : Filled with signature, name, and NIP of the Tax Auditor team
member.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 46 L.
Number
: .. (2)
..,
(3)
Nature
: Immediately
Attachment : .. (4)
Subject
: summon to sign the minute of Audit Result Final Discussion
. ..
.
.. (5)
Dear Sir/ Madam,
As the implementation of the Regulation of Minister of Finance Number
/PMK.03/
concerning Audit procedures and Treatise of Discussion has been
made and the Treatise of Audit Quality Assurance Team Discussion*) has been
received pursuant to the Tax Audit Warrant Number: ... (6) date .. (7), we
hereby require your presence on:
Day/Date : (8)
Time
: (9)
Venue
:
(10)
to sign the minute of the Audit Result Final Discussion.
In witness whereof this summon is made and thank you for your
cooperation.
Yours Faithfully,
.. (11)
..
NIP (12)
Received by
Position
Date
Signature/ stamp
: .
: .
: .
: .
(13)
(14)
(15)
(16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Number
Number
Number
Number
(13)
(14)
(15)
(16)
Annotation*)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 48 M.
: .
(13)
TIN
Address
:
: ....
(14)
(15)
NIP (20)
(21)
NIP
Team Leader,
NIP (22)
Team member,
NIP (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(7)
(8)
(9)
(10)
(11)
(12)
Number
Number
Number
Number
(13)
(14)
(15)
(16)
Number
Number
Number
Number
(17)
(18)
(19)
(20)
Number (21)
Number (22)
Number (23)
Copy as
original version
HEAD OF GENERAL BUREAU
u.b.
.
HEAD OF ADMINSTRATION SECTION
OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001
MARTOWARDOJO
AGUS D.W.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 50 -
APPENDIX VIII
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
: (2)
: (3)
: (4)
Representative
Proxy
(5)
: (6)
:
(7)
: (8)
with my own consciousness reveals the untruth filling of the Tax return of
(9) Tax Period/Fiscal Year (10), which has been
reported with the Receipt of acceptance number . (11) date ..
(12).
In accordance with the provisions of Article 8 clause (4) of Law Number 6
Year 1983 concerning General Provisions and Tax Procedures as it has been several
times amended lastly with Law Number 16 Year 2009, we delivered this report of
the disclosure of untruth filling of Tax return ,which results:
Tax payable become bigger
(13)
Tax payable become smaller
(14)
Loss based on tax provision become smaller
(15)
Loss based on tax provision become bigger
(16)
Amount of asset become bigger
(17)
Amount of asset become smaller
(18)
Amount of capital become bigger
(19)
Amount of capital become smaller
(20)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2As for the Tax Return element whose the filling is not in accordance with the
actual condition is as follows:
1. Form/Attachment (21)
a. Untruth disclosures on ...(22)
Tax Return
IDR .. (23)
Actual Condition
IDR ............ (24)
Difference
IDR (25)
b. Description regarding the untruth filling of Tax return
.
(26)
2. Form/Attachment ... (21)
c. Untruth disclosures on ...(22)
Tax Return
IDR (23)
Actual Condition
IDR ............. (24)
Difference
IDR (25)
d. Description regarding the untruth filling of Tax return
..
..
(26)
3. And so on.
Disclosure of untruth in the filling of Tax Return as listed above results tax
underpayment in the amount of: IDR (27) says () (28)
Herewith, we attached:
1. Tax underpayment calculation in accordance with the actual condition in the
format of Tax return. (29)
2. Tax Payment Slip as a proof of payment of tax underpayment in the amount of
IDR (30), which has been paid on the date of
(31) through (32)
3. Tax Payment Slip as a proof of payment of administrative sanction in the form
of an increase of 50% amounting to IDR (33), which has
been paid on the date of (34) through (35)
4. Documents, which become the basis of the tax return untruth filling
disclosure.
With full awareness of all legal consequences arise, we certify that:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-31.
Have revealed all of untruth in connection with the Tax return as mentioned
above.
2. Will perform rectification of the Annual/Periodic Tax return on other tax
periods/fiscal year if there was a connection with the Tax return that we
reveals the untruth filling.
3. Willing to give information, documents, and/or proof which related to the Tax
return untruth filling disclosure.
4. Will not repeating the same actions for the future.
In witness whereof this disclosure of untruth in filling of the Tax return is
revealed to be followed up in accordance with the provisions of the applicable
legislation.
Yours Faithfully,
,
(36)
..
(37)
..
(38)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
: Filled with name and address of the Tax Service Office in which the
Taxpayer registered.
: Filled with name of the Taxpayer, Taxpayers representative, or of
Taxpayers proxy who signs the disclosure report.
: Filled with occupation/position of the Taxpayer, Taxpayers
representative, or of Taxpayers proxy who signs the disclosure
report
: Filled with the address of the Taxpayer, Taxpayers representative,
or of Taxpayers proxy who signs the disclosure report.
: Filled with [ ] sign in appropriate box.
: Filled with name of the audited Taxpayer.
: Filled with Tax Identification Number of the audited Taxpayer.
: Filled with the address of the audited Taxpayer.
: Filled with type of Tax Return
: Filled with Tax Period/Fiscal Year of the Tax Return
: Filled with proof of mailing number (BPS).
: Filled with proof of mailing date (BPS).
: Filled with [ ] sign if Accrued Tax become bigger
: Filled with [ ] sign if Accrued Tax become smaller.
: Filled with [ ] sign if Loss based on tax provision become smaller.
: Filled with [ ] sign if Loss based on tax provision become bigger.
: Filled with [ ] sign if Amount of asset become bigger.
: Filled with [ ] sign if Amount of asset become smaller.
: Filled with [ ] sign if Amount of capital become bigger.
: Filled with [ ] sign if Amount of capital become smaller.
: Filled with Form code or Tax Return Attachment that contained the
untruth filling.
Example :
a.
b.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5Number (22) : Filled with post or part of Tax Return Form or Attachment, which
contains untruth filling.
Example:
a. In the case of Domestic Input VAT crediting not in accordance
with the actual transaction, it shall be filled with: BKP/JKP
Purchasing from Domestic.
b. In the case of under reported business circulation, it shall be
filled with: Business Circulation.
Number (23) : Filled with reported amount in the Tax Return.
Number (24) : Filled with the amount that should be reported in accordance with
the actual condition.
Number (25) : Filled with the differences between amount that should be reported
with the reported amount in the Tax Return.
Number (26) : Filled with description and explanation regarding the revealed
amount of Tax Return untruth filling.
Example:
In the case of Domestic Input VAT crediting not in accordance with
the actual transaction, it shall be filled with: there are VAT
crediting on goods purchase from PT. X in the amount of 20 sheets
of tax invoices with the Tax Basis value of IDR 3.500.000,00 and
VAT of IDR 350.000,00 that should not be counted against the
Output Vat, because the tax invoices is not in accordance with the
actual transaction.
Number (27) : Filled with tax underpayment principal amount if the Tax Return
untruth filling disclosure causes the tax become underpayment.
Example: IDR 350.000.000,00.
Number (28) : Filled with tax underpayment principal amount due to the Tax
Return untruth filling disclosure in letter, example: Three hundred
and fifty million rupiahs.
Number (29) : Made using Tax Return Form that is in accordance with information
providing In Order of Tax Return Untruth Filling Disclosure in
accordance with Article 8 clause (4) of the Law of KUP at top of the
first page of related form and signed by the Taxpayer.
Number (30) : Filled with Tax Payment Slip nominal amount on tax underpayment
principal.
Number (31) : Filled with date of tax underpayment principal deposits.
Number (32) : Filled with location of tax underpayment principal deposits.
Number (33) : Filled with Tax Payment Slip nominal amount on administrative
sanction in the form of an increase of 50%.
Number (34) : Filled with date of deposits of administrative sanction in the form of
an increase of 50%
Number (35) : Filled with location of deposits of administrative sanction in the
form of an increase of 50%.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6Number (36) : Filled with location and date when the Tax Return untruth filling
disclosure report is made.
Number (37) : Filled with name of the Taxpayer, Taxpayers Representative, or
Power of the Taxpayer who signed the Tax Return untruth filling
disclosure report.
Number (38) : Filled with occupation/position of the Taxpayer, Taxpayers
representatives, or the Taxpayers proxy who signs the Tax Return
untruth filling disclosure report.
Copy as its
MINISTER OF FINANCE OF THE
original version
REPUBLIC OF INDONESIA
HEAD OF GENERAL BUREAU
u.b.
.
HEAD OF ADMINSTRATION SECTION
Signed
OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001
AGUS D.W.
MARTOWARDOJO
APPENDIX IX
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Ministry
of finance
logo
Number
(3)
Nature
Subject
., ..
: Immediately
: Examination Period Extension Notification
.. .
... (4)
Dear Sir/ Madam,
In connection with the Audit implementation in the field of taxation on your
company/occupation here below:
Name
: .. (5)
TIN
Address
:
(6)
: .. (7)
(13)
NIP.
Copy to:
(15)
Received by
Position
Date
Signature/ stamp
:
:
:
:
(16)
(17)
(18)
(19)
14)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
:
:
:
:
:
:
:
:
Filled with
Filled with
Filled with
Filled with
Filled with
Filled with
Filled with
Filled with
Example:
letterhead.
letter number.
letter date.
name and address of the audited Taxpayer.
name of the audited Taxpayer.
Tax Identification Number of the audited Taxpayer.
the address of the audited Taxpayer.
Tax Period and Fiscal Year to be audited.
(9)
(10)
(11)
(12)
(13)
(14)
:
:
:
:
:
:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-3Number (17) : Filled with position of a person who receives the notification letter of
examination period extension.
Number (18) : Filled with date when the notification letter of examination period
extension is received.
Number (19) : Filled with signature and company stamp who receives the
notification letter of examination period extension.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4B.
Number
Nature
Attachment
Subject
:
:
:
:
. (2)
, (3)
Immediately
Notification of Audit Suspension that
is Enhanced To the Initial Evidence
Audit
. ..
.
. (4)
Dear Sir/ Madam,
In connection with the Audit in the field of taxation that we performed on
your company/occupation here below:
Name
: .. (5)
TIN
:
(6)
Address
: .. (7)
Tax Period and Fiscal Year:
(8)
pursuant to the Tax Audit Warrant number . (9) date
(10), hereby we inform that the Audit shall be suspended due to
the audit is enhanced to Preliminary Evidence Audit.
In witness whereof this notification is made and thank you for taking this youre
your consideration.
Yours Faithfully,
..
(11)
..
..
(12)
Copy to:
(13)
Received by
Position
Date
Signature/ stamp
:
:
:
:
(14)
(15)
(16)
(17)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Number (13)
:
:
:
:
:
:
:
:
:
:
:
:
Number (14)
Number (15)
Number (16)
Number (17)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6C.
Number
(3)
Nature
Attachment
Subject
, ..
: Immediately
:: Notification of Audit Termination
.
. (4)
Dear Sir/ Madam,
In connection with the notification of Audit suspension that is enhanced to
the Preliminary Evidence Audit number . (5) date
.. (6), we hereby inform that the Audit that is performed on your
company/occupation:
Name
: .. (7)
TIN
Address
:
: ..
(8)
(9)
(14)
.
NIP..
(15)
Copy to:
(16)
Received by
Position
Date
Signature/ stamp
: ..
: ..
: ..
: ..
(17)
(18)
(19)
(20)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
(1)
(2)
(3)
(4)
(5)
:
:
:
:
:
Number (6)
Number
Number
Number
Number
Number
Number
Number
:
:
:
:
:
:
:
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Number (14) :
Number (15) :
Number (16) :
Number (17) : Filled with name of a person who receives the notification of Audit
termination.
Number (18) : Filled with position of a person who receives the notification of Audit
termination.
Number (19) : Filled with date when the notification of Audit termination is
received.
Number (17) : Filled with company stamp and signature of a person who receives
the notification of Audit termination.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
YES
Taxpayer:
(.)
NO
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-9Your answers shall be sent to the Director of Audit and Collection or the Head of
the Regional Office of Directorate General of Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
YES
Taxpayer:
(.)
NO
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 11 Your answers shall be sent to the Director of Audit and Collection or the Head of
Regional Office of the Directorate General of Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Taxpayer:
(.)
Your answers will be sent to the Director of Audit and Collection or the Head of the
Regional Office of the Directorate General of Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 13 -
YES
NO
Taxpayer:
(.)
Your answers shall be sent to the Director of Audit and Collection or the Head of
Directorate General of Taxation Regional Office.
Copy as
its original version
HEAD OF GENERAL BUREAU
u.b.
.
HEAD OF ADMINSTRATION SECTION
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 14 OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001
MARTOWARDOJO
AGUS
D.W.
APPENDIX X
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Bearing In Mind : 1. Law Number 6 Year 1983 concerning General Provisions and
Tax Procedures (State Gazette of the Republic of Indonesia
Year 1983 Number 49, Supplement to the State Gazette of the
Republic of Indonesia Number 3262) as it has been several
times amended lastly with Law Number 16 Year 2009 (State
Gazette of the Republic Indonesia of 2009 Number 62,
Supplement to the State Gazette of the Republic of Indonesia
Number 4999);
2. Law Number 7 Year1983 concerning Income Tax (State
Gazette Year 1983 Number 50, Supplement to State Gazette
Number 3263) as it has been several times amended lastly
with Law Number 36 Year 2008 (State Gazette Year 2008
Number 133, Supplement to the State Gazette Number 4893);
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
SECOND:
This Decree of the Director General shall come into force on the
date of the enactment.
The copy of this Director General Decision shall be delivered to:
1. ..
2. .
3. .. and so on (20)
., (21)
On behalf of DIRECTOR
GENERAL OF TAX
, (22)
NIP (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Signed
AGUS
D.W.