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    DIRECTOR GENERAL OF TAXES DECREE
    NUMBER KEP-537/PJ./2000

     
    CONCERNING
     
    THE CALCULATION OF THE AMOUNT OF TAX INSTALMENTS IN THE CURRENT TAX YEAR IN CERTAIN MATTERS
     
    THE DIRECTOR GENERAL OF TAXES,
     

    Considering
    that as the implementation of the provisions under Article 25 paragraph (6) of Law Number 7 of 1983 concerning Income Tax as amended by Law Number 17 of 2000, it is deemed necessary to enact a Director General of Taxes Decree concerning the Calculation of the Amount of Tax Instalments in the Current Tax Year in Certain Matters;
     
     

    In view of:
    1.
    		 Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, last amended by Law Number 16 of 2000 (State Gazette of the Republic of Indonesia of 2000 Number 126, Supplement to the State Gazette of the Republic of Indonesia Number 3984);
    2.
    		 Law Number 7 of 1983 concerning Income Tax (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette Number 3263) as amended several times, last amended by Law Number 17 of 2000 (State Gazette of the Republic of Indonesia of 2000 Number 127, Supplement to the State Gazette of the Republic of Indonesia Number 3985);
     
     
    HAS DECIDED:

    To enact
    DIRECTOR GENERAL OF TAXES DECREE CONCERNING THE CALCULATION OF THE AMOUNT OF TAX INSTALMENTS IN THE CURRENT TAX YEAR IN CERTAIN MATTERS.
     

    Article 1
    Referred to herein this Director General of Taxes Decree:
    a.
    		 Tax instalment in the current tax year is Article 25 Income Tax which must be paid by the Taxpayer concerned every month, as referred to in Article 25 of Law Number 7 of 1983 concerning Income Tax as amended by Law Number 17 of 2000.
    b.
    		 Certain matters are:
     
    1)
    		 the Taxpayers are entitled to a loss carry-forward; 
     
    2)
    		 the Taxpayers accrue irregular income;
     
    3)
    		 the Annual Income Tax Return for the previous tax year is filed after the determined deadline;
     
    4)
    		 the Taxpayers are granted an extension of the filing period of the Annual Income Tax Return;
     
    5)
    		 the Taxpayers self-amend the Annual Income Tax Return which causes the monthly instalments to be greater than the monthly instalments prior to the amendment;
     
    6)
    		 There are changes in the Taxpayers’ business or activities.
    c.
    		 Loss carry-forward is a carry-forward of tax losses based on the Annual Tax Return, Notice of Tax Assessment, Objection Decision Letter or Appeal Decision, pursuant to the provisions under Article 6 paragraph (2) or Article 31A Law Number 7 of 1983 concerning Income Tax as amended by Law Number 17 of 2000.
    d.
    		 Regular income is income that is normally received or accrued periodically at least once in each tax year, sourced from business, independent personal services, work, assets and or capital, except for income that has been subject to final Income Tax. Not included in regular income are gains from foreign exchange differences from debts/receivables in a foreign currency and capital gains insofar as they do not constitute income from the main business as well as other incidental income.
     
     

    Article 2
    (1)
    		 The amount of Article 25 Income Tax if a Taxpayer is entitled to a loss carry-forward, is the amount of Income Tax calculated using the calculation basis referred to in paragraph (2) less Income Tax withheld and/or collected and Income Tax paid or payable overseas that may be credited pursuant to the provisions under Article 21, Article 22, Article 23 and Article 24 of Law Number 7 of 1983 concerning Income Tax as amended by Law Number 17 of 2000, divided by 12 (twelve) or the number of months in the fraction of the tax year. 
    (2)
    		 The calculation basis of Income Tax referred to in paragraph (1) is the amount of net income according to the Annual Income Tax Return for the previous tax year or other calculation basis referred to in Article 3 and Article 4 of the Minister of Finance Decree Number 522 dated 14 December 2000 after deducted by the loss carry-forward. 
    (3)
    		 If the Annual Income Tax Return for the previous tax year or other calculation basis referred to in paragraph (2) states a loss (overpaid or nil), the amount of Article 25 Income Tax is nil.
     
     

    Article 3
    (1)
    		 The amount of Article 25 Income Tax if a Taxpayer accrues irregular income amounts to the Income Tax calculated using the calculation basis referred to in paragraph (2) less Income Tax withheld and or collected and Income Tax paid or payable overseas that may be credited pursuant to the provisions under Article 21, Article 22, Article 23 and Article 24 of Law Number 7 of 1983 concerning Income Tax as amended by Law Number 17 of 2000, divided by 12 (twelve) or the number of months in the fraction of the tax year.
    (2)
    		 The calculation basis for Income Tax referred to in paragraph (1) is the amount of net income according to the Annual Income Tax Return for the previous tax year after deducted by irregular income filed in the Annual Tax Return.
     
     

    Article 4
    (1)
    		 If the Annual Income Tax Return for the previous tax year is filed by the Taxpayer after the stipulated deadline, the amount of Article 25 Income Tax for the months from the filing deadline of the Annual Tax Return until the month before the filing of the Annual Tax Return is the same as the amount of Article 25 Income Tax in the last month of the previous tax year and is temporary.
    (2)
    		 After the Taxpayer files the Annual Income Tax Return as referred to in paragraph (1), the amount of Article 25 Income Tax is recalculated based on the said Annual Tax Return taking into account the provisions under Article 2 and Article 3 and applies retroactively from the month of the filing deadline of the Annual Tax Return.
    (3)
    		 If the amount of Article 25 Income Tax referred to in paragraph (2) is greater than Article 25 Income Tax referred to in paragraph (1), the underpayment of Article 25 Income Tax is subject to interest payable pursuant to the provisions under Article 19 paragraph (1) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as last amended by Law Number 16 of 2000, for the period calculated from the deposit due date of Article 25 Income Tax each month up until the date of deposit.
    (4)
    		 If the amount of Article 25 Income Tax referred to in paragraph (2) is lower than Article 25 Income Tax referred to in paragraph (1), the overpayment of Article 25 Income Tax may be overbooked to Article 25 Income Tax in the following months after filing of the Annual Tax Return.
     
     

    Article 5
    (1)
    		 If a Taxpayer is granted an extension of the filing period of the Annual Income Tax Return, the amount of Article 25 Income Tax for the months from the filing deadline of the Annual Tax Return until the month before the filing of the Annual Tax Return is the same as the amount of Article 25 Income Tax calculated based on the temporary Annual Tax Return filed by the Taxpayer when applying for a permit for the extension.
    (2)
    		 After the Taxpayer files the Annual Income Tax Return as referred to in paragraph (1), the amount of Article 25 Income Tax is recalculated based on the said Annual Tax Return by taking into account the provisions under Article 2 and Article 3 and applies retroactively from the month of the filing deadline of the Annual Tax Return.
    (3)
    		 If the amount of Article 25 Income Tax referred to in paragraph (2) is greater than Article 25 Income Tax referred to in paragraph (1), the underpayment of Article 25 Income Tax is subject to interest payable pursuant to the provisions under Article 19 paragraph (1) of the Law Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law Number 16 of 2000, for a period calculated from the deposit due date of Article 25 Income Tax each month until the date of deposit.
    (4)
    		 If the amount of Article 25 Income Tax referred to in paragraph (2) is lower than Article 25 Income Tax referred to in paragraph (1), the overpayment of Article 25 Income Tax may be overbooked to Article 25 Income Tax in the following months after the filing of the Annual Tax Return.
     
     

    Article 6
    (1)
    		 If a Taxpayer in the current tax year self-amends the Annual Income Tax Return for the previous tax year, the amount of Article 25 Income Tax is recalculated based on the Amended Annual Tax Return by taking into account the provisions under Article 2 and Article 3 and applies retroactively from the month of the filing deadline of the Annual Tax Return.
    (2)
    		 If the amount of Article 25 Income Tax after the amendment of the Annual Tax Return referred to in paragraph (1) is greater than Article 25 Income Tax before the amendment, the underpayment of Article 25 Income Tax is subject to interest payable pursuant to the provisions under Article 19 paragraph (1) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law Number 16 of 2000, for a period calculated from the deposit due date of Article 25 Income Tax for each month until the date of deposit.
    (3)
    		 If the amount of Article 25 Income Tax after the amendment to the Annual Tax Return referred to in paragraph (1) is lower than Article 25 Income Tax before the amendment, the overpayment of Article 25 Income Tax may be overbooked to Article 25 Income Tax in the following months after the filing of the Amended Annual Tax Return.
     
     

    Article 7
    (1)
    		 If after 3 (three) months or more in the current tax year, the Taxpayer can show that Income Tax that will be payable for the tax year is less than 75% (seventy-five per cent) of Income Tax payable which constitutes the calculation basis of the amount of Article 25 Income Tax, the Taxpayer may apply for a reduction in the amount of Article 25 Income Tax in writing to the Head of the Tax Office where the Taxpayer is registered.
    (2)
    		 The application for a reduction in the amount of Article 25 Income Tax referred to in paragraph (1), must be attached with the calculation of the amount of Income Tax that will be payable based on the estimated income to be received or accrued and the amount of Article 25 Income Tax for the remaining months of the tax year concerned.
    (3)
    		 If within a period of one month from the date of receipt of the Taxpayers’ application letter referred to in paragraph (1) and paragraph (2), the Head of the Tax Office does not decide, the said Taxpayers’ application is deemed accepted and the Taxpayers may pay Article 25 Income Tax according to their calculation for the remaining months of the tax year concerned.
    (4)
    		 If in the current tax year, Taxpayers experience an increase in business and it is estimated that Income Tax that will be payable for the tax year is more than 150% (one hundred and fifty per cent) of Income Tax payable which constitutes the calculation basis of the amount of Article 25 Income Tax, the amount of Article 25 Income Tax for the remaining months of the tax year concerned must be recalculated based on the estimated increase in Income Tax payable by the Taxpayers themselves or the Head of the Tax Office where the Taxpayers are registered.
     
     

    Article 8
    When this Director General of Taxes Decree comes into force, Director General of Taxes Decree Number: KEP03/PJ./1995 dated 9 January 1995 as amended by Director General of Taxes Decree Number: KEP-89/PJ./1999 dated 22 April 1999, Director General of Taxes Circular Letter Number: SE-03/PJ.4/1995 dated 8 February 1995 as amended by Director General of Taxes Circular Letter Number: SE-17/PJ.41/1999 dated 22 April 1999 as well as Director General of Taxes Circular Letter Number: SE-24/PJ.42/1998 dated 8 August 1998, are revoked and declared invalid, except in matters referred to in Article 9.
     

    Article 9
    For Taxpayers whose tax year/accounting year is not the same as the calendar year, the former provisions referred to under Article 8 continue to apply for the calculation of the amount of Article 25 Income Tax instalments for:
    1.
    		 the fraction of the 2000 tax year/accounting year for taxable periods after 1 January 2001;
    2.
    		 the fraction of the 2001 tax year/accounting year for taxable periods before 1 January 2001.
     
     

    Article 10
    This Director General of Taxes Regulation shall come into force on 1 January 2001.
     
    For public cognisance, this Director General of Taxes Decree shall be promulgated by placement in the Official Gazette of the Republic of Indonesia.
     
     
    Enacted in Jakarta
    on 29 December 2000
    DIRECTOR GENERAL OF TAXES,
    signed
    MACHFUD SIDIK
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    Director General of Taxes Decree - KEP-537/PJ./2000 - Perpajakan DDTC