Appeal for Re-Submission of Applications for Article 22 Income Tax Exemption Certificates based on MoF Reg. 9/2021

s Rinan Auvi Metally
s Dwi Wahyuni
By Rinan Auvi Metally, Dwi Wahyuni
Rinan Auvi Metally
Dwi Wahyuni
The Directorate General of Taxes (DGT) has conveyed an appeal regarding the re-submission of applications for Certificates of Exemption (Surat Keterangan Bebas/SKB) of Article 22 Import Income Tax based on the Minister of Finance Regulation No. 9/PMK.03/2021 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease 2019 Pandemic (MoF Reg. 9/2021).
 
The appeal is conveyed through Announcement No. PENG-2/PJ.09/2021 concerning the Appeal for Re-Submission of Applications for Certificates of Exemption of Article 22 Import Income Tax Based on the Minister of Finance Regulation No. 9/PMK.03/2021 (PENG-2/2021).
 
The DGT, through this announcement, reaffirms that taxpayers engaged in one of the 730 specific business sectors, companies entitled to Import Facility for Export (Kemudahan Impor Tujuan Ekspor/KITE), or companies in bonded zones may utilize the Article 22 Import Income Tax exemption incentives. The Article 22 Import Income Tax exemption incentives for the 2021 tax year are effective since the taxpayer obtains Certificates of Exemption of Article 22 Import Income Tax.
 
The DGT, therefore, urges taxpayers to re-apply for Certificates of Exemption through the application for Article 22 Import Income Tax based on MoF Reg. 9/2021. The application for the Certificates of Exemption of Article 22 Import Income Tax may be submitted by accessing the www.pajak.go.id webpage which has been available since 10 February 2021.
 
Through this announcement, the DGT also specifies that for taxpayers that have reprinted the Certificates of Exemption of Article 22 Import Income Tax based on MoF Reg. 86/2020 from 4 February 2021 to 9 February 2021, the Certificates of Exemption are no longer valid since 10 February 2021. As such, taxpayers must re-apply as per the provisions under MoF Reg. 9/2021.