The DGT has conveyed an appeal to taxpayers concerning annual tax return completion services by several parties. The appeal is conveyed through Announcement No. PENG-3/PJ.09/2021 concerning the Appeal to Ensure the Status of Annual Tax Return Completion Service Providers (PENG-3/2021).
Through the announcement, the DGT states that taxpayers, representatives, or proxies are fully responsible for the correctness of the contents of the annual tax returns signed and filed to the DGT. Therefore, in the event that taxpayers ask for assistance from service providers in completing annual tax returns, taxpayers are encouraged to choose service providers that understand how to complete annual tax returns properly and correctly.
Moreover, taxpayers may also appoint a proxy with a special power of attorney to sign the annual tax return. On the other hand, if a taxpayer employs the annual tax return completion service to fill out and sign his annual tax return, he or she must ensure that the granting of power to the service provider meets the following 5 conditions:
the power of attorney masters the statutory provisions in the field of taxation;
having a special power of attorney from the taxpayer that grants the power of attorney;
having a Taxpayer Identification Number (Nomor Pokok Wajib Pajak/NPWP);
having submitted the Annual Income Tax Return for the last tax year; and
having never been convicted of any crime in the field of taxation.
Through the announcement, signed on 9 March 2021, the DGT also reaffirms the provisions on who is referred to as a taxpayer’s proxy. Based on the details in the announcement, the parties that may serve as a taxpayer’s proxy consist of two parties.
First, an official tax consultant that is registered or has obtained a tax consultant practice license stipulated by the Director General of Taxes or an appointed official. Taxpayers may view the tax consultant’s status through the SIKoP (Tax Consultant Information System) application on the website http://konsultan.pajak.go.id. The search is performed by keying in the consultant’s name or NPWP as a keyword on the search menu or by contacting the Tax Office (Kantor Pelayanan Pajak/KPP).
Second, non-tax consultants. In the event that a proxy is not a tax consultant, he or she is obliged to master statutory provisions in the field of taxation. This is evidenced by a photocopy of a tax certification or a formal education certificate in the field of taxation issued by a public or private tertiary institution accredited A, a minimum of Diploma III level.
The final point in this announcement states that taxpayers must ensure that the annual tax return has been filled in correctly, completely and clearly. This will, in turn, help taxpayers when the DGT performs material supervision on annual tax returns and avoid the fulfilment of tax obligations that is not in line with applicable regulations.