Reorganization of Taxpayers Registered at Medium Tax Offices

s Anggi Padoan Ibrahim Tambunan
s Wulan Clara Kartini
By Anggi Padoan Ibrahim Tambunan , Wulan Clara Kartini
Anggi Padoan Ibrahim Tambunan
Wulan Clara Kartini
The Director General of Taxes stipulates two decrees that restructure the details of taxpayers registered at Medium Tax Offices. Through these decrees, the Director General of Taxes stipulates and transfers taxpayers, business players, and/or Taxable Persons for VAT Purposes’ (Pengusaha Kena Pajak/PKP) places of business reporting at various Medium Tax Offices.
 
The stipulation of taxpayers registered and confirmed as PKP at Medium Tax Offices is outlined in the Director General of Taxes Decree No. KEP-116/PJ/2021 concerning the Places of Registration and Business Reporting for Taxpayers at Medium Tax Offices (KEP-116/2021)
 
KEP-116/2021 contains a list of taxpayers transferred from Small Tax Offices to Medium Tax Offices or from old Medium Tax Offices to new Medium Tax Offices. The transferred taxpayers include branch taxpayers established before and after KEP-116/PJ/2021 comes into force and are in the areas stipulated in Appendix B of PER-05/2021.
 
This decree also functions as a decree on the concentration of places where Value Added Tax (VAT) and Sales Tax on Luxury Goods (STLGs) become payable. KEP-116/2021 also revokes the previous PKP Confirmation Decree which stipulates the places of business reporting for taxpayers at the old Tax Offices. The revocation is effective from the time of registration (Saat Mulai Terdaftar/SMT) which is stipulated under KEP-116/PJ/2021, i.e. as of 3 May 2021.
 
Further details concerning the list of transferred taxpayers are indicated in the Appendix of KEP-116/2021. The Appendix consists of 1,952 pages containing details of NPWP, taxpayers’ names, and the tax offices of origin of taxpayers transferred to various Medium Tax Offices.
 
The list of transferred taxpayers includes 62 registered taxpayers from various Medium Tax Offices and 1,640 taxpayers from various Small Tax Offices that are transferred to Central Jakarta Medium Tax Office. Next, 305 taxpayers from various Medium Tax Offices and 1,856 taxpayers from various Small Tax Offices are transferred to Central Jakarta Medium Tax Office Two.
 
Next, 59 taxpayers from various Medium Tax Offices and 1,403 taxpayers from various Small Tax Offices are transferred to West Jakarta Medium Tax Office. Subsequently, 19 taxpayers from various Medium Tax Offices and 2,003 taxpayers from various Small Tax Offices are transferred to West Jakarta Medium Tax Office Two. 31 taxpayers from various Medium Tax Offices and 927 taxpayers from various Small Tax Offices are also transferred to South Jakarta Medium Tax Office 1.
 
The list of taxpayers transferred from various Medium Tax Offices, on the other hand, is outlined in the Director General of Taxes Decree No. KEP-117/PJ/2021 concerning the Transfer of Taxpayers from Medium Tax Offices (KEP-117/2021).
 
Details of the list of taxpayers transferred from Medium Tax Offices can be seen in the Appendix of KEP-117/2021. The Appendix consists of 191 pages containing a list of taxpayers’ names that are transferred from various Medium Tax Offices as well as the newly stipulated Tax Offices.
 
The transferred taxpayers include those from the Medan Medium Tax Office, Pekanbaru Medium Tax Office, Batam Medium Tax Office, Palembang Medium Tax Office, West Jakarta Medium Tax Office, East Jakarta Medium Tax Office, North Jakarta Medium Tax Office, and Bekasi Medium Tax Office. There are also those from Bogor Medium Tax Office, Semarang Medium Tax Office, Surabaya Medium Tax Office, Sidoarjo Medium Tax Office, Malang Medium Tax Office, Balikpapan Medium Tax Office, Makassar Medium Tax Office, and Denpasar Medium Tax Office.
 
As for taxpayers that constitute Taxable Persons for VAT Purposes (Pengusaha Kena Pajak/PKP) that are also transferred from the Medium Tax Offices, an ex officio decree on the centralization shall be issued. The decree shall be issued by the Head of the DGT Regional Office where the taxpayers are registered through administrative research. 
 
Stipulated on 22 March 2021, KEP-117/PJ/2021 has come into force thereafter. However, the time of registration (Saat Mulai Terdaftar/SMT) and business reporting for certain taxpayers who are transferred from Medium Tax Offices to new Tax Offices are set as of 3 May 2021.
 
In the event of future errors in the Appendix of KEP-116/2021 and Appendix of KEP-117/2021, changes and/or improvements shall be made accordingly by the Director of Tax Potential, Compliance, and Revenue on behalf of the Director General of Taxes. These improvements will be made through the issuance of a new Director General Decree.