New Provisions on the Format, Type, Code, and Size of the Forms for Tax Calculation Memos, Notices of Tax Assessment, and Notices of Tax Collection

s Erika
s Bintang Perdana Putra
By Erika, Bintang Perdana Putra
Erika
Bintang Perdana Putra
The Directorate General of Taxes (DGT) has updated the format, type, code, and size of forms for tax calculation memos, Notices of Tax Assessment (Surat Ketetapan Pajak/SKP), and Notices of Tax Collection (Surat Tagihan Pajak/STP).
 
The renewal of the format, type, code, and size of the forms for tax calculation memos, SKP, and STP is outlined in the Director General of Taxes Regulation No. PER-14/PJ/2021 concerning the Format and Contents of Tax Calculation Memos, Notices of Tax Assessment, and Notices of Tax Collection (PER-14/2021).
 
PER-14/2021 states that the format, type, code, and size of the forms for tax calculation memos, notices of tax assessment in the form of Notices of Tax Underpayment Assessment (Surat Ketetapan Pajak Kurang Bayar/SKPKB), Notices of Additional Tax Underpayment Assessment (Surat Ketetapan Pajak Kurang Bayar Tambahan/SKPKBT), Notices of Tax Overpayment Assessment (Surat Ketetapan Pajak Lebih Bayar/SKPLB), Notices of Nil Tax Assessment (Surat Ketetapan Pajak Nihil/SKPN) are prepared as per the examples in the appendix of PER-14/2021.
 
In addition, STP on income taxes (pajak penghasilan/PPh), value added tax (VAT) (pajak pertambahan nilai/PPN), sales tax on luxury goods (STLGs) (pajak penjualan atas barang mewah/PPnBM), and stamp duty including the attachments, foreword list, and supervision sheet are also prepared as per the examples in the appendix of PER-14/2021.
 
The format, type, code, and size of the forms have been updated to comply with the latest tax provisions. The new provisions include the issuance of SKPKB and STP as the implementation of Article 13 paragraph (1) subparagraph f and Article 14 paragraph (1) subparagraph h of Law No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law No. 11 of 2020 concerning Job Creation.
 
Effective from 9 July 2021, the enactment of PER-14/2021 simultaneously revokes the Director General of Taxes Regulation No. PER-17/PJ/2018 concerning the Format and Contents of Tax Calculation Memos, the Format and Contents of the Notices of Tax Assessment, and the Format and Contents of Notices of Tax Collection (PER-17/2018).