The Director General of Taxes has issued a circular stipulating the standard operating procedures (SOP) for excellent services in the taxation sector. The circular is outlined in the Director General of Taxes Circular No. SE-36/PJ/2021 concerning Standard Operating Procedures for Excellent Services in the Taxation Sector (SE-36/2021).

This circular has been released in connection with the updating of the SOP for excellent services within the Ministry of Finance under the Minister of Finance Decree No. 601/KM.1/2020 concerning Standard Operating Procedures for the Ministry of Finance’s Excellent Services.

As a follow-up to the issuance of the ministerial decree, guidelines for the implementation of the settlement of applications stipulated as excellent services in the taxation sector have been formulated under SE-36/2021.

Based on SE-36/2021, two services are classified as excellent services in the field of taxation. First, the service of applications for tax clearance certificates (Surat Keterangan Fiskal/SKF) by taxpayers. The DGT must complete the SKF application service immediately (automatically) if the application is submitted online.

On the other hand, if the application is submitted offline through the Integrated Service Center (Tempat Layanan Terpadu/TPT) counter at Tax Offices (Kantor Pelayanan Pajak/KPP) and Tax Services, Dissemination, and Consultation Offices (Kantor Pelayanan, Penyuluhan, dan Konsultasi Perpajakan/KP2KP), the DGT must complete the application in a maximum of 3 working days after the application is received in full.

These provisions differ from the SOP under the previous provisions. Based on the Director General of Taxes Circular No. SE-54/PJ/2015 (SE-54/2015), the SKF application service was to be completed no later than 15 working days since the application letter was received in full.

Second, the overbooking application service. Based on SE-36/2021, the DGT must complete the provision of overbooking application services within a maximum of 21 days after the documents are received in full.

Formerly, based on SE-54/2015, the DGT had to complete the overbooking application service due to tax overpayment or errors or unclarity in the Tax Payment Slip (Surat Setoran Pajak/SSP) no later than 30 days after the documents were received in full.

Details of the procedures for the completion of applications for the DGT’s two excellent services are described under the Appendix of SE-36/PJ/2021. In the event of a change in the provisions, however, the service procedure must be carried out as per the applicable provisions. SE-36/2021 has been effective as of 14 June 2021. With the enactment of SE-36/2021, the Director General of Taxes Circular No. SE-54/2015 has been revoked and declared invalid.

DGT's Standard Operating Procedures for Excellent Services