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17 PMK 03 2013-ENg PDF
17 PMK 03 2013-ENg PDF
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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 17/PMK.03/2013
CONCERNING
AUDIT PROCEDURES
Considering : a. whereas the provision regarding the audit procedures has been
set out in the Regulation of the Minister of Finance Number
199/PMK.03/2007 concerning Tax Audit Procedures as it has
been amended lastly with Regulation of the Minister of Finance
Number 82/PMK.03/2011;
b. whereas the provision regarding audit on the Taxpayer who apply
for tax overpayment refund request and continued with the
preliminary evidence audit of criminal act in the field of taxation is
has been set out in the Regulation of the Minister of Finance
Number 191/PMK.03/2007 concerning the Issuance of Tax
Assessment Letter On Tax Overpayment Refund Request Against
The Taxpayer which is Being Audited On the Preliminary Evidence
of Criminal Act in Taxation;
c. whereas the provision, as referred to in letter a, is also related to
the provision regarding the sealing procedure in order of tax audit
which is currently regulated in the Regulation of the Minister of
Finance Number 198/PMK.03/2007 concerning Sealing
Procedures In Order of Audit in Taxation;
d. whereas by the issuance of Governmental Regulation Number 74
Year 2011 concerning Procedures for Rights Implementation and
Obligations Compliance of Taxes, it is necessary to adjust on the
provisions regarding tax audit procedures, disclosure procedures
for the untruth filling of the Tax Return Statement, procedures for
the issuance of tax assessment letter on tax overpayment refund
request against the Taxpayer which is being audited on the initial
evidence of criminal act in taxation;
e. whereas based on the considerations, as referred to in letter a,
letter b, letter c, and letter d, as well as to implement the
provisions of Article 17B clause (1a), Article 30 clause (2), and
Article 31 clause (1) of Law Number 6 Year 1983 concerning
General Tax Provisions and Procedures as several times amended
lastly with Law Number 16 Year 2009 and as well as Article 8,
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a. ask the Tax Auditor to show the Tax Auditor Identification and the
SP2;
b. ask the Tax Auditor to give a Notification Letter of Field Audit in
terms of the Audit is conducted in Field Audit type;
c. ask the Tax Auditor to show a letter that contains Tax Auditor
team changing if the membership composition of the Tax Auditor
team is changing;
d. ask the Tax Auditor to provide an explanation of the reasons and
purposes of the Audit;
e. receive the SPHP;
f. attend at the Audit Results Final Discussion at predetermined
time;
g. apply for discussion with the Audit Quality Assurance Team, in
the event that there are any Audit results, which have not been
agreed between the Taxpayer and the Tax Auditor during the
Audit Results Final Discussion, and
h. give an opinion or an assessment of the Audit implementation by
the Tax Auditor by filling the Audit Questionnaire.
Article 14
(1) In the Audit implementation to examine the fulfillment compliance
of tax obligations by Field Audit types, the Taxpayer shall be
obliged to:
a. show and/ or lend books, records, and / or documents which
became the basis of accounting or bookkeeping, and other
documents relating with the earned income, business
activities, self-employed Taxpayer, or the tax payable object;
b. provide a chance to access and/ or download data that
managed electronically;
c. provide a chance to enter and inspect place or space, tangible
and/ or intangible good that is allegedly or reasonably
allegedly utilized for storing books, records, and/ or
documents which became the basis of accounting or
bookkeeping, and other documents, money and/ or goods that
could give clues regarding the earned income, business
activities, self-employed Taxpayer, or the tax payable object
and lend it to the Tax Auditor;
d. provide assistance for the smoothness of Audit, which could
include:
1) provide manpower and/ or equipment at the expense of the
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(3) In the event that the conducted Audit is Office Audit, the
examination period, as referred to in clause (1) letter a, shall be no
longer than 4 (four) months from the date the Taxpayer, its
representative, proxy, employee, or adult family member of the
Taxpayer came to fulfill the Summon for the Office Audit until the
date at which the SPHP submitted to the Taxpayer, its
representative, proxy, employee, or adult family member of the
Taxpayer.
(4) Audit Result Final Discussion and reporting period, as referred to
in clause (1) letter b, shall be no longer than 2 (two) months,
commencing from the date at which the SPHP delivered to the
Taxpayer, its representative, proxy, employee, or adult family
member of the Taxpayer until the date of LHP.
Article 16
(1) Field Audit examination period, as referred to in Article 15 clause
(2), could be extended for maximum period of 2 (two) months.
(2) Extension of Field Audit examination period, as referred to in
clause (1), shall be conducted in terms of:
a. Field Audit is extended to the other Tax Period, part of the
Fiscal Year, or other Fiscal Year;
b. there is confirmation or requests of data and/ or information
to any third party;
c. Field Audit’s scope covers all types of taxes; and/ or
d. based on consideration of Head of Audit executor unit.
(3) Field Audit examination period, as referred to in Article 15 clause
(2), which in cooperation with:
a. Taxpayer of Oil and Gas Contract Contactor;
b. Taxpayer in a business group, or
c. Taxpayer who is indicated comitting a transfer pricing
transactions and/ or other specific transactions which
indicate the existence of financial transaction manipulation,
could be extended for maximum period of 6 (six) months and
could be done for no longer than 3 (three) times in accordance
with the time needed to conduct the examination.
Article 17
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Office Audit.
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Article 24
(1) Audit to examine the fulfillment compliance of tax obligations
shall be conducted by Tax Auditor who joined in a Tax Auditor
Team based on the SP2.
(2) SP2, as referred to in clause (1), shall be issued for one or more
Tax period in part of Fiscal Year or in the same Fiscal Year or for
one part of the Fiscal Year or Fiscal Year on one Taxpayer.
(3) In terms of the Tax Auditor team composition is changed, the
head of Audit executor unit should issue a letter containing the
Tax Auditor team changes.
(4) In terms of Tax Auditor team is assisted by the expert, as referred
to in Article 8 clause e, such expert assigned based on the
assignment letter issued by the Director General of Tax.
Part Eight
Audit Notification and Summon,
and Meeting with The Taxpayer
Article 25
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(2) Meeting, as referred to in clause (1), could also be held with the
representative or the Taxpayer’s proxy.
(3) In terms of the Audit conducted by Field Audits, the meeting as
referred to in clause (1) or clause (2) is conducted after the Tax
Auditor submitting the Field Audit Notification.
(4) In terms of the conducted Audit the Office Audit, the meeting as
referred to in clause (1) or clause (2) shall be held when the
Taxpayer, its representative, or the Taxpayer’s proxy come to fulfill
the Summon for Office Audit.
(5) After performing the meeting, as referred to in clause (1) or clause
(2), the Tax Auditor shall be obliged to make the minute of
meeting result, which is signed by the Tax Auditor and the
Taxpayer, its representative, or the taxpayer’s proxy.
(6) In terms of the Taxpayer, its representative, or the taxpayer’s
proxy refuses to sign the minute of meeting, as referred to in
clause (5), the Tax Auditor makes the note regarding such refusal
in the minute of meeting results.
(7) In terms of the Tax Auditor has signed the minute of meeting and
made the note regarding the refusal of the signing of minute, as
referred to in clause (5), the meeting as referred to in clause (1) or
clause (2) shall be considered to have been held.
Part Nine
Borrowing Document
Article 28
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(2) In the event that the Taxpayer has borrowed all books, records,
and/ or documents, including electronically managed data and
other information which is requested, the Tax Auditor should
make the minute of fulfilling all borrowing books, records and
documents.
Article 31
(1) In the event that the Taxpayer does not or does not fully borrow
the books, records, and/ or documents, including electronically
managed data and other information that is requested based on
the minute of unfulfilling the request for borrowing books, records
and documents, as referred to in Article 30 clause (1 ), the Tax
Auditor should determine whether it could or could not carry out
the examination for calculating the amount of taxable income
based on the adequate competent evidence in accordance with the
Audit implementation standards.
(2) In the event that the conducted Audit againts individual Taxpayer
who run the business or a self-employed or corporate Taxpayer
and the Tax Auditor could not carry out the examination for
calculating the amount of taxable income, as referred to in clause
(1), such taxable income could be calculated in ex officio in
accordance with the provisions of the legislation of taxation.
(3) In terms of the Taxable Income is not calculated in ex officio, the
Tax Auditor could borrow additional books, records, and/ or
documents and other information in addition to that has been
already borrowed.
Part Ten
Sealing
Article 32
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Article 34
(1) The opening of the Seal shall be conducted in the event that:
a. Taxpayer, its representative, proxy, or those who could
represent the Taxpayers, as referred to in Article 26 clause (2)
letter b, has given the permission to the Tax Auditor to open or
enter the place or room, sealed tangible or intangible good,
and/ or to give an assistance for the smoothness of Audit;
b. based on the consideration of the Tax Auditor, the Sealing is
not required anymore, and/ or
c. there is request from the investigator who conduct criminal
investigations.
(2) The Opening of the seal should be carried out by the Tax Auditor
and witnessed by at least two (2) adult persons other than the Tax
Auditor team members.
(3) In certain circumstances, opening of the seals could be assisted
by the Indonesia National Police and or the regional government.
(4) In the event that the seal sign that is utilized to perform the
Sealing is damaged or missing, the Tax Auditor should make a
minute of damage or loss and reports it to the Indonesia National
Police.
(5) In opening the seal, the Tax Auditor makes the minute of seal
opening, which is signed by the Tax Auditor and the witnessed as
referred to in clause (2).
(6) In the event that the witnesses ,as referred to in clause (7), refuses
to sign the minute of seal opening, the Tax Auditor make note of
the refusal in the minute of the seal opening.
(7) Minute of seal opening shall be made in 2 (two) copies and the
second copy shall be handed to the Taxpayer, its representative,
proxy, employee, or an adult family member of the Taxpayer.
Article 35
(1) In the event that within 7 (seven) days after the date of Sealing or
other the period by considering the Sealing purposes, the
Taxpayer, its representative, or the Taxpayer’s proxy still does not
give permission to the Tax Auditor to open or enter the sealed
place or space, tangible or intangible goods, and/ or does not
provide assistance for the smoothness of Audit, the Taxpayer shall
be considered refusing the Audit.
(2) In case the taxpayer is considered refusing the Audit, as referred
to in clause (1), the Taxpayers, its representative, or the
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the adult family member from the Taxpayer to sign the letter of
refusal to assist the smoothness of the Audit.
(7) In the event that the employee or the adult family member from
the Taxpayer refuses to sign the letter of the refusal to assist the
smoothness of the Audit, as referred to in clause (6), the Tax
Auditor makes an minute of refusal to assist the smoothness of
the Audit of which is signed by the Tax Auditor team.
Article 37
(1) In terms of the Taxpayer, its representative, or the Taxpayer’s
proxy conducts the Office Audit to examine the fulfillment
compliance of tax obligations in fulfilling the Summons for Office
Audit but refuses to perform the Audit, the Taxpayer, its
representative, or the Taxpayer’s proxy should sign the statement
letter of the Audit refusal.
(2) In terms of the Taxpayer, its representative, or the Taxpayer’s
proxy refuses to sign the statement letter of the Audit refusal, as
referred to in clause (1), the Tax Auditor shall make an minute of
the Audit refusal of which is signed by the Tax Auditor team.
(3) In the event that in the maximum period of 1 (one) month from
the Summons for Office Audit is delivered to the Taxpayer and the
summons is not returned by postal service or other courier service
and the Taxpayer doesn’t fulfill the Office Audit summon, the Tax
Auditor shall make the minute of the unfulfilling of the Audit
summon by the Taxpayer that is signed by the Tax Auditor team.
Article 38
Tax Auditor, based on:
a. Audit refusal statement letter, as referred to in Article 35 clause
(2), Article 36 clause (1), or Article 37 clause (1);
b. minute of the Audit refusal as referred to in Article 35 clause (3),
Article 36 clause (2), or Article 37 clause (2);
c. minute of the Audit summon non-fulfilled, as referred to in Article
37 clause (3);
d. refusal letter to assist the smoothness of Audit as referred to in
Article 36 clause (6); or
e. minute of the refusal to assist the smoothness of Audit as referred
to in Article 36 clause (7);
could conduct the tax assessment in ex officio or proposed the
Preliminary Evidence Audit.
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OF THE REPUBLIC OF INDONESIA
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Part Twelve
Taxpayer Explanation and
Request for Information to Third Party
Article 39
(1) To obtain a more detailed explanation, the Tax Auditor through
the head of the Audit executor unit could call the Taxpayer, its
representative, the Taxpayer’s proxy, employee or adult family
member of the Taxpayer through the submission of summon.
(2) In terms of the conducted Audit is Field Audit, more detailed
explanation, as referred to in clause (1) could be conducted at the
time of the Audit implementation is conducted on the Taxpayer’s
place.
(3) Explanation, as referred to in clause (1) or clause (2), which is
given to the Tax Auditor, shall be included in the minute
regarding the explanation given by the Taxpayer that is signed by
the Tax Auditor team and the Taxpayer, its representative, the
Taxpayer’s proxy, employee or adult family member of the
taxpayer.
(4) In terms of the Taxpayer, its representative, the Taxpayer’s proxy,
employee or adult family member from the taxpayer refuses to
sign the minute, as referred to in clause (3), the Tax Auditor
makes a note of the refusal in the acknowledgement in question.
Article 40
Tax Auditor through the head of the Audit executor unit could request
information and/ or evidence to third party, as referred to in Article 35
of the Law of KUP in writing in accordance with the Regulation of the
Minister of Finance of which sets out the procedures for information
request to third party.
Part Thirteen
Notification of Tax Audit Finding and
Audit Result Final Discussion
Article 41
(1) Audit results to examine the fulfillment compliance of tax
obligations should be notified to the Taxpayer through the delivery
of SPHP of which is attached with the list of Audit findings.
(2) SPHP and the list of Audit findings, as referred to in clause (1),
could be delivered directly by the Tax Auditor or through fax.
(3) In terms of the SPHP is delivered directly and Taxpayer, its
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Discussion.
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team.
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(1) In the event that Taxpayer proposes the request for discussion
with the Audit Quality Assurance Team, as referred to in Article 45
clause (1), Taxpayer proposes the request letter addressed to:
a. Head of Regional Office of the Directorate General of Tax in the
event that the Audit is conducted by Tax Auditor at the Tax
Office or at Regional Office of the Directorate General of Tax;
or
b. Director of Audit and Collection, in the event that Audit is
conducted by Tax Auditor at the Directorate of Audit and
Collection.
(2) Request for discussion with the Audit Quality Assurance Team, as
referred to in clause (1) could be performed if:
a. treatise of discussion, as referred to in Article 44 clause (3) or
clause (5) has been signed by Tax Auditor team and the
Taxpayer, its representatives, or the Taxpayer’s proxy; and
b. minute of Audit Result Final Discussion, as referred to in
Article 45 clause (2), has not been signed by Tax Auditor team
and the Taxpayer, its representative, or the Taxpayer’s proxy.
(3) Request letter for discussion with the Audit Quality Assurance
Team, as referred to in clause (1) ,should be delivered directly or
through facsimile within the maximum period of 3 (three) working
days since the signing of treatise of discussion, as referred to in
Article 44 clause (3) or clause (5 ) and forwarded to head of the
Audit Executor unit.
Article 48
(1) Composition of Audit Quality Assurance Team consists of 1 (one)
Chairman, 1 (one) secretary, and 3 (three) members.
(2) Audit Quality Assurance Team, as referred to in clause (1), shall
be established by Director of Audit and Collection or by Head of
Regional Office of the Directorate General of Tax on behalf of the
Director General of Tax.
Article 49
Audit Quality Assurance Team, as referred to in Article 48 clause (1),
assigns to:
a. discuss the disagreement between Taxpayer and Tax Auditor at
the time of the Audit Results Final Discussion;
b. make conclusion and decision upon the disagreement between the
Taxpayer and Tax Auditor; and
c. make the treatise of Audit Quality Assurance Team of which
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Discussion, unless:
a. in the event that the Taxpayer does not attend the Audit
Results Final Discussion but delivres Audit result approval
statement sheet, as referred to in Article 44 clause (2), tax
payable shall be calculated in accordance with the Audit
results approval statement sheet;
b. in the event that the Taxpayer does not attend the Audit
Results Final Discussion but delivers the refutation letter, as
referred to in Article 44 clause (5), the tax payable shall be
calculated based on SPHP with the amount that is not
approved in accordance with the Taxpayer’s refutation letter;
c. in the event that the Taxpayer does not attend the Audit
Results Final Discussion and does not deliver the written
response on SPHP, as referred to in Article 44 clause (6), the
tax payable shall be calculated based on SPHP, as referred to
in Article 41 clause (1), and Taxpayer shall be deemed
approving the Audit results .
Article 59
Books, records, and documents that are borrowed should be returned
to the Taxpayer using receipt of borrowing and returning of books,
records and documents within no longer than 7 (seven) working days
since the date of LHP.
Part Fifteen
Audit Result Cancellation
Article 60
(1) Tax assessment letter from the Audit result of which is conducted
without:
a. SPHP submission; or
b. Audit Results Final Discussion,
could be canceled in ex officio or based on Tax Payer request by
Director General of Tax, as referred to in Article 36 clause (1)
letter d of Law of KUP.
(2) In the event that the cancellation is performed, as referred to in
clause (1), Audit process should be continued by implementing
SPHP submission procedures and/ or Audit Results Final
Discussion.
(3) SPHP submission procedures and/ or the implementation of the
Audit Results Final Discussion, as referred to in clause (2), should
be conducted in accordance with the provisions as set out in this
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OF THE REPUBLIC OF INDONESIA
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Ministerial Regulation.
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(1) In the event that the Taxpayer who is under Audit to examine the
fulfillment compliance of tax obligations also under the open
Preliminary Evidence Audit, the Audit to examine the fulfillment
compliance of tax obligations shall be suspended by making the
Audit progress report if the open Preliminary Evidence Audit shall
be followed by the investigation.
(2) Suspension of the Audit to examine the fulfillment compliance of
tax obligations, as referred to in clause (1), shall be performed
until:
a. investigation is terminated in accordance with Article 44A or
Article 44B of the Law of KUP; or
b. court decision for criminal offences in the field of taxation that
has permanent legal force, and the copy of the decision is
received by the Director General of Tax.
(3) Suspension of the Audit, as referred to in clause (1), shall be
notified in written to the Taxpayer.
(4) The suspended Audit, as referred to in clause (1) shall be
continued in the event that:
a. investigation is terminated due to Article 44A of the Law of
KUP; or
b. court decision for criminal offences in the field of taxation that
has permanent legal force, and the copy of the decision is
received by the Director General of Tax.
(5) The suspended Audit, as referred to in clause (1), shall be
terminated if the investigation is terminated due to Article 44B of
the Law of KUP.
Article 67
(1) In the event that the Audit is continued, as referred to in Article
65 clause (1) or Article 66 clause (4), the examination period as
referred to in Article 15, or the examination period extension as
referred to in Article 16 or Article 17 shall be extended for the
maximum period of 4 (four) months.
(2) In the event that the Audit is terminated, as referred to in Article
65 clause (2) or Article 66 clause (5), the Tax Auditor should
de3liver the Audit termination notification letter to the Taxpayer.
(3) Director General Of Tax could remains to perform the Audit in the
event that after the Audit is terminated, as referred to in Article 65
clause (2) or Article 66 clause (5), there is data other than of
which is set forth in the Article 8 clause (3) of the Law of KUP or
Article 44B of the Law of KUP.
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OF THE REPUBLIC OF INDONESIA
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Part Eighteen
Re-Audit
Article 68
The scope of the Audit for other purposes in order to implement the
provisions of the tax legislation could include determination,
adjustment, or collection of material associated with the Audit
purposes.
Article 70
Audit for other purposes for implementing the provisions of the tax
legislation shall be conducted with, such as, the following criteria:
a. the provision of Taxpayer Identification Number in ex officio other
than of which is performed based on Verification as set forth in
the Regulation of the Minister of Finance regarding Verification
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OF THE REPUBLIC OF INDONESIA
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procedures;
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Tax Auditor who implements the Audit for other purposes should also
meet the general standards as referred to in Article 6, clause (1) and
clause (2).
Article 74
Implementation of Audit for other purposes must be conducted in
accordance with the standards of Audit implementation, namely:
a. Audit implementation should be preceded in good preparation, in
accordance with the Audit purposes, and receive a careful
supervision;
b. Audit scope shall be adjusted to the criteria of the conducted
Audit for other purposes;
c. Audit shall be conducted by a Tax Auditor team that consists of 1
(one) supervisor, 1 (one) team leader, and 1 (one) or more
members of the team, and in certain circumstances a team leader
could serve as team member;
d. Audit could be performed at the office of the Directorate General of
Tax, residence or domicile of the Taxpayer, place of business or
free-employed of the Taxpayer, and/ or in other places that is
considered necessary by the Tax Auditor;
e. Audit shall be performed during working hours and if necessary it
could be continued outside working hours; and
f. Audit implementation shall be documented in the form of the
KKP.
Article 75
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the Audit.
Article 76
Audit activity for other purposes should be reported in the form of LHP
of which is prepared in accordance with reporting standards, namely:
a. LHP shall be drafted succinctly and clearly, containing the scope
or items that are audited according to Audit purposes, containing
the Tax Auditor conclusions and also containing other related
information disclosures;
b. LHP for other purposes shall contain at least:
1) Taxpayer identity;
2) Audit Assignment;
3) Basic (purposes) of Audit;
4) Borrowed books and documents;
5) Material to be Audited;
6) Description of the Audit results, and
7) Conclusions and proposal of the Auditor.
Part Three
Tax Auditor’s Obligation and Authorization
Article 77
In performing the Audit for other purposes, the Tax Auditor shall be
obliged to:
a. submit a Field Audit Notification Letter in the event that the
conducted Audit is the type of Field Audit or Summons for Office
Audit in the event that the conducted Audit is the type of Office
Audit;
b. show Tax Audit Identity and SP2 when Audit;
c. show letter that contains Tax Auditor team changes to the
Taxpayers if the Tax Auditor team composition changes;
d. explain the reason and purposes of the Audit to the Taxpayer to
be audited;
e. deliver an Audit Questionnaire to the Taxpayer;
f. return the books, records, and other supporting documents od
which are borrowed from the Taxpayer; and/ or
g. conceal to other party who are not entitled to everything known or
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OF THE REPUBLIC OF INDONESIA
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Article 78
(1) In conducting Audit for other purposes with the type of Field
Audits, Tax Auditor shall be authorized to:
a. view and/ or borrow books, records, and/ or document of
which became the basis of accounting or bookkeeping, and
other documents associated to the Audit purposes;
b. access and/ or download electronically managed data;
c. enter and inspect place or space, tangible and / or intangible
assets of which is allegedly or reasonably suspected to be
utilized for storing books, records, and/ or documents that
became the basis of accounting or bookkeeping, and other
documents, and/ or goods which associated to the Audit
purposes;
d. request oral and/ or written information from the Taxpayer;
and/ or
e. request for the required information and/ or data from the
third party that has relationship with the Taxpayer to be
audited through the head of Audit executor unit.
(2) In conducting Audit for other purposes with the type of Office
Audit, Tax Auditor shall be authorized to:
a. see and/ or borrow books, records, and/ or documents of
which became the basis of accounting or bookkeeping, and
other documents associated with the earned income, business
activities, self-employed Taxpayer, or the tax payable object;
b. request for oral and/ or written information from the
Taxpayer; and/ or
c. request for the required information and/ or data from the
third party that has relationship with the Taxpayer to be
audited through the head of Audit executor unit.
Part Four
Taxpayer’s Rights and Obligations
Article 79
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(1) Audit for other purposes with the type of Field Audits shall be
performed in the maximum period of 4 (four) months commencing
from the date of Field Audit Notification Letter delivered to the
Taxpayer, its representative, proxy, employee, or adult family
member of the taxpayer, until the date of LHP.
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OF THE REPUBLIC OF INDONESIA
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(2) Audit for other purposes with the type of Office Audit shall be
performed in the maximum period of 14 (fourteen) days
commencing from the date of the Taxpayer, its representative,
proxy, employee, or adult family member of the taxpayer, comes to
fulfill the Summon for office Audit until the date of LHP.
(3) In the event that the Audit period, as referred to in clause (1) or
clause (2) ends, the Audit should be completed.
(4) In the event that the Audit for other purposes for the removal
request of Taxpayer Identification Number, as referred to in Article
70 clause b, Audit period, as referred to in clause (1) or clause (2),
should regard the completion period of removal request of
Taxpayer Identification Number, as referred to in Article 2 clause
(7) of the Law of KUP.
(5) In the event that the Audit for other purposes for the removal
request of Taxable Enterpreneur, as referred to in Article 70 letter
c, the Audit period, as referred to in clause (1) or clause (2),
should regard the completion period of the removal request of the
Taxable Enterpreneur, as referred to in Article 2 clause (9) of the
Law of KUP.
Part Six
SP2 and Letter That Contains Tax Auditor Team Changes
Article 82
(1) Field Audit for other purposes for implementing the provisions of
the tax legislation shall be performed by the Tax Auditor of which
is incorporated in Tax Auditor team based on the SP2.
(2) SP2, as referred to in clause (1), shall be issued for one or several
Tax Period in a part of Fiscal Year or the same Fiscal Year for one
Part of Fiscal Year or a Fiscal Year for one Taxpayer.
(3) In the event that the Tax Auditor team composition need to be
changed, head of Audit Executor unit doesn’t need to update the
SP2 but it should issue the letter that contains Tax Auditor team
changes.
Part Seven
Audit Notification and Summon
Article 83
(1) In the event that the Audit for other purposes performed with the
type of Field Audits, Tax Auditor shall notify the Taxpayer about
Field Audit to be performed by submitting the Field Audit
Notification Letter.
(2) In the event that the Audit for other purposes performed with the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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type of Office Audit, the Tax Auditor shall notify the Taxpayer
about the Office Audit to be performed by submitting the
Summons for Office Audit.
(3) Field Audit Notification Letter, as referred to in clause (1), or
Summons for Office Audit, as referred to in clause (2) shall be
issued for a Tax Period, Part of the Fiscal Year, or Fiscal Year as
stated in the SP2.
Article 84
(1) Field Audit Notification Letter, as referred to in Article 83 clause
(1), could be submitted directly to the Taxpayer at the time of
commencement of Field Audit or delivered through facsimile,
registered postal service or other registered corrier services.
(2) In the event that the Field Audit Notification Letter is delivered
directly and the taxpayer is not in place, the Field Audit
Notification Letter could be submitted to:
a. its representative or the Taxpayer’s proxy; or
b. party who could represent the Taxpayer, namely:
1) employee of the Taxpayer who is according to the Tax
Auditor could represent the Taxpayer, in terms of the Audit
conducted against the corporate Taxpayer; or
2) adult family member of the Taxpayer who is according to
the Tax Auditor could represent the Taxpayer, in terms of
the Audit conducted against individual Taxpayer.
(3) Summons for Office Audit, as referred to in Article 83 clause (2),
could be submitted through fax, registered postal service or other
registered courier service.
(4) In the event that the party, as referred to in clause (2) could not
be found, Field Audit Notification Letter delivered through postal
service or other courier services and the Field Audit Notification
Letter shall be deemed has been delivered.
Part Eight
Documents Borrowing
Article 85
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Part Nine
Audit Refusal
Article 86
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(1) In order to improve the quality and the accountability of the Audit,
Tax Auditor shall submit the Audit questionnaire to the Taxpayer
to be audited.
(2) In event that the performed Audit constitutes an Audit to examine
the fulfillment compliance of tax obligation, the submission of
Audit Questionnaire, as referred to in clause (1) shall be
conducted at the meeting with the Taxpayer as referred to in
Article 27.
(3) In the event that the performed Audit constitutes an Audit for
other purposes for implementing the provisions of the tax
legislation, Audit Questionnaire submission, as referred to in
clause (1), shall be submitted at the time of the Field Audit
Notification Letter submission or at the time the Taxpayer come to
fulfill the Summons for Office Audit.
(4) Taxpayers could submit the completed Audit Questionnaire to:
a. Director of Audit and Collection in terms of the Audit Executor
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Tax Auditor shall not be subject to the sanctions in the case of the
performed Audit is in accordance with the Audit standards, and it is
implemented based on good faith and in accordance with the
provisions of the tax legislation.
Article 92
Audit standards to examine the fulfillment compliance of tax
obligation, as referred to in Article 6, and the Audit standards for
other purposes, as referred to in Article 72, shall be set out with the
Regulation of Director General of Tax.
Article 93
(1) Document in the form of:
a. Tax Auditor Identity as referred to in Article 11 letter b;
b. SP2 as referred to in Article 24 clause (1);
c. letter contains Tax Auditor team changes as referred to in
Article 24 clause (3); and
d. letter of assignment to assist the implementation of Audit as
referred to in Article 23 clause (4),
shall be made using the format according to the sample as listed
in Appendix I of which constitutes an integral part of the
regulation herein.
(2) Document in the form of:
a. Field Audit Notification Letter as referred to in Article 25
clause (1);
b. Summons for Office Audit as referred to in Article 25 clause
(2), and
c. minute of the meeting result as referred to in Article 27 clause
(5),
shall be made using the format according to the sample as listed
in Appendix II of which constitutes an integral part of the
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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regulation herein.
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- 56 -
- 57 -
Stipulated in Jakarta
on January 7, 2013
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 58 -
Signed
AGUS DW MARTOWARDOJO
Promulgated in Jakarta
on January 7, 2013
MINISTER OF JUSTICE AND HUMAN RIGHTS
OF THE REPUBLIC OF INDONESIA,
Signed
AMIR SYAMSUDIN
OFFICIAL GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2013 NUMBER 47
APPENDIX I
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
TAX AUDITOR
IDENTITY
Inside display
14 cm
DJP
perform an Audit in the field of taxation
Number : ……………………….. (2)
Valid until : ……………………….. (3) based on Law Number 6 Year 1983
concerning General Tax Provisions and 9 cm
Photograph Procedures as several times amended
(4) lastly by Law Number 16 Year 2009 in
the region of ……………………….(10)
……………………, ………… (11)
On behalf of DIRECTOR GENERAL OF TAX
……………………… (12)
Signature
……………………………….......... (5)
……………………… (13)
NIP
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2-
Color:
Inside Display : Basic color : White with transparent “DJP” writing
Writing color : Black
Outside Display/
Cover : Basic color : Dark blue
Writing color : Yellow gold
Number (1) : Filled with the office name that issued the Tax Auditor ID
Card
Number (2) : Filled with Number: ……../TPPP/…./20… as follows:
Number (3) : Filled with date, month, and year of the end of the Tax
Auditor Identity validity period.
Number (4) : a photograph sized 2 x 3 with blue background.
Number (5) : Tax Auditor’ signature
Number (6) : Filled with name of the Tax Auditor.
Number (7) : Filled with NIP of the Tax Auditor.
Number (8) : Filled with rank and class of the Tax Auditor.
Number (9) : Filled with position of the Tax Auditor
Number (10) : Filled with DJP Head Office (Directorate of Audit and
Collection), filled with: “all over Indonesia”, If issued by Tax
Office, filled with: name of the Audit Executor Unit.
Number (11) : Filled with location and date of the Tax Auditor Identification
was issued.
Number (12) : Filled with position name of the official who was signed the
Tax Auditor Identification.
Number (13) : Filled with signature, name, NIP, and position stamp of the
official who was signed the Tax Auditor Identification.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-3-
It is ordered to perform Audit in the field of taxation in accordance with the Law
Number 6 Year 1983 concerning General Tax Provisions and Procedures as several
times amended lastly by Law Number 16 Year 2009 to the Taxpayer:
Name : …………………………………………………………. (7)
TIN : (8)
Address : …………………………………………………………. (9)
.………………., …………………….
(13)
On behalf of THE DIRECTORATE GENERAL OF
TAX
……………..………………………..,
(14)
………………………………………..
(15)
NIP
Copy to:
Director General Of Tax
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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0 4 1 1 0 3 1 2
Number (11) : Filled with Audit code and Audit criteria based on the Audit code
and criteria of the applicable provisions, example: 1182 (routinely
overpayment – All Kind of Taxes.
Number (12) : Filled with Audit Purposes, which are to:
a. Examine the fulfillment compliance of tax obligations; or
b. Other purposes in order to implement the provisions of tax
legislation.
Number (13) : Filled with location and date when the SP2 was issued.
Number (14) : Filled with position name of the official who signed the letter.
Number (15) : Filled with signature, name, NIP, and position stamp of the official
who signed the letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5-
TIN : (4)
Address : …………………………………………………………………… (5)
SP2 number and date : …………………………………………………………………… (6)
Hereby we ordered to the following names:
NUMBER NAME/NIP RANK/CLASS POSITION DESCRIPTION
…………………………. (19)
NIP
Copy to:
-6-
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Ministry
of finance
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
logo DIRECTORATE GENERAL OF TAX
…………………………………………………… (1)
TIN : (4)
…………………………… (14)
NIP
Copy to:
1. ………………………… (15)
2. .……………………….. (16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8-
FILLING INSTRUCTION OF
LETTER OF ASSIGNMENT TO ASSIST THE IMPLEMENTATION OF AUDIT
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
It is ordered to perform Field Audit in the field of taxation within maximum period
of 6 (six) months on your company/occupation as follows:
Name : ……………………………………………………………….
(10)
TIN :
(11)
Address : ……………………………………………………………….
(12)
For the Audit smoothness, we ask you to show and/or borrow books or
records and documents, to give full assistance, and to give the information
required.
-2-
-3-
Number (15) : Filled with position name of the official who signs the Letter.
Number (16) : Filled with signature, name, NIP, and position stamp of the official
who signs the Letter.
Number (17) : Filled with the name who receives the Field Audit Notification Letter.
Number (18) : Filled with position of a person who receives the Field Audit
Notification Letter.
Number (19) : Filled with the date when the Field Audit Notification Letter is
received.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
Number (20) : Filled with signature of a person and stamp of the company who
receives the Field Audit Notification Letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5-
In connection with the SP2 number …………….. date …………… (6), hereby
we inform that:
TIN : (12)
Address : …………………………………………………….. (13)
For the smoothness of the Audit, we expects your presence to our office by
bringing books, records, and supporting documents as attached, giving full
assistant, and give information required on:
In witness whereof for your concern and thank you for your cooperation.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6-
………………………….
(19)
………………………….
NIP …………………….
(20)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-7-
Number (14) : Filled with Tax Period and Fiscal Year to be audited.
Example:
Number (16) : Filled with day and date when the Taxpayer asked to be present.
Number (17) : Filled with meeting location.
Number (18) : Filled with time of the meeting.
Number (19) : Filled with position name of the official who signs the letter.
Number (20) : Filled with signature, name, NIP and position stamp of the official
who signs the letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8-
Today …………. date ……………… month ………….. year ……….. (2) pursuant
to the Tax Audit Warrant number …………………. date ………… (3), we who are
mentioned below:
Number Name /NIP Rank / Class Position
of the Taxpayer:
Name : ………………………………….. (12)
TIN : (13)
Address : ………………………………….. (14)
To:
In witness whereof this minute of the meeting result with the Taxpayer is
made in truthfully and signed by:
-9-
Team Leader,
…………………………….
NIP ………………………. (17)
Team Member,
…………………………….
NIP ………………………. (18)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 10 -
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Supervisor,
…………………………….
Received by : ………………… (8)
Position : ………………… (9)
Date : ……………………. (10)
Signature/ stamp : ………………….. (11) …………………………….
NIP……………………….. (7)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2-
-3-
……………., …………………
(8)
Supervisor
………………………………..
NIP …………………………..
(
9)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
-5-
Ministry
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
of finance DIRECTORATE GENERAL OF TAX
logo
……………………………………….. (1)
TIN : (3)
Taxpayer’s Address : …………………………………………………. (4)
SP2 Number and date : …………………………………………………. (5)
……….……………………….. (14)
………………………….…………………
NIP..……………………………………… (12)
-6-
Notes:
Receipt of borrowing and returning of books, records, and document, shall be made
when:
-7-
STATEMENT LETTER
of the Taxpayer:
Name : …………………………………………………………. (5)
TIN : (6)
Address : ………………………………………. (7)
has delivered to the Tax Auditor in the form of photocopy and/ or electronically
managed data over the books, records, and documents that are made from and in
accordance with their original version.
…………….., …………..(10)
Who makes the statement
……………………………( 11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8-
Number (1) : Filled with name of the Taxpayer, Taxpayer’s representative, or the
Taxpayer’s proxy who signs the statement letter.
Number (2) : Filled with occupation/position of the Taxpayer, Taxpayer’s
representative, or the Taxpayer’s proxy who signs the statement
letter.
Number (3) : Filled with the address of the Taxpayer, Taxpayer’s representative,
or the Taxpayer’s proxy who signs the statement letter.
Number (4) : Filled with sign on the box required.
Number (5) : Filled with name of the Taxpayer to be audited.
Number (6) : Filled with Tax Identification Number of the Taxpayer to be audited.
Number (7) : Filled with the address of the Taxpayer to be audited.
Number (8) : Filled with number of the SP2.
Number (9) : Filled with date of the SP2.
Number (10) : Filled with location, date, month, and year when the statement letter
is made.
Number (11) : Filled with name of the Taxpayer, Taxpayer’s representative, or the
Taxpayer’s proxy who signs the statement letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-9-
……………………………………. (5)
Dear Sir/ Madam,
As the implementation of Audit based on Tax Audit Warrant number
………………… date ………………. (6), you have been asked to borrow books or
records, as well as other document relating to your business activities or self-
employment with the Request letter of borrowing Books, Records, and Documents
number ……………………….. date ………………… (7), however, up to the date of this
letter is made, you:
completely did not lend
partially borrow
books or records and document that we are required.
In connection with the foregoing, you are asked to immediately deliver the
books or records and documents as mentioned in the attached list at no later than
the date …………….. (9).
- 10 -
- 11 -
……………………………………
NIP ……………………………… (9)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 12 -
- 13 -
On this day …………. date ……………… month ………….. year ……….. (2)
pursuant to the Tax Audit Warrant number …………………. (3) date ………… (4), we
hereby mentioned below as Tax Auditor team who are assigned to perform Audit to
the Taxpayer:
Name : ………………………………………………….. (5)
TIN : (6)
Address : …………………………………………………. (7)
hereby vertify that all/ part of books, records, and/ or documents, as referred to in
the Request Letter of borrowing Books, Records, and Documents number
……………………….. (8) its borrowing is not fulfilled by the Taxpayer to the Tax
Auditor team.
In witness whereof this minutes is made in truthfully under the oath of
office, then it is closed and signed by the Tax Auditor team.
Tax Auditor Team:
Supervisor,
…………………………….
NIP ………………………. (9)
…………………………….
…………………………… NIP ………………………. (10)
NIP ……………………… (13)
Team member,
……………………………
NIP ……………………… (11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 14 -
- 15 -
On this day …………. date ……………… month ………….. year ……….. (2)
pursuant to the Tax Audit Warrant number …………………. (3) date ………… (4), we
hereby mentioned below as Tax Auditor team who are assigned to perform Audit to
the Taxpayer:
Name : ………………………………………………….. (5)
TIN : (6)
Address : ………………………………………………….. (7)
hereby certify that all books, records, and/or documents as referred to in the
Request letter of borrowing Books, Records, and Documents number
……………………….. (8), its borrowing has been fulfilled by the Taxpayer to the Tax
Auditor team.
In witness whereof this minute is made in truthfully under the oath of office,
and then it is closed and signed by the Tax Auditor team.
Tax Auditor Team:
Supervisor,
………………………………
NIP ………………………… (9)
……………………………..
…………………………… NIP ………………………..
(10)
NIP ……………………… (13)
Team member,
…………………………….
NIP
………………………. (11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 16 -
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
SEALED
fulfilling the obligation in Article 29 clause (3) of Law Number 6 Year
1983 concerning General Tax Provisions and Procedures as several
times amended lastly by Law Number 16 Year 2009 shall be
conducted.
Warning
Anyone who deliberately cuts, dispose, or damage this seal shall
be threatened with a maximum imprisonment of 2 (two) years and
8 (eight) months.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2-
-3-
ACKNOWLEDGEMENT OF SEALING
On this day ………………….. date ……………… month ……………… year
………….. (2), we:
Number Name/NIP Rank / Class Position
(3) (4) (5) (6)
…………………………………
NIP ……………………………
(
14)
Witnesses : (15)
Number Name Signature Notes
1
And so on
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
-5-
……………………………….
NIP ………………………….
(1
4)
Witnesses : (15)
Number Name Signature Notes
1
And so on
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6-
-7-
…………………………
NIP…………………….
(
14)
Witnesses : (15)
Number Name Signature Notes
1
And so on
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8-
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
TIN : (6)
Address : …………………………………………………………………. (7)
In connection with the Audit by the Tax Auditor from the Directorate General of
Tax:
Number Name/NIP Rank / Class Position
Stamp Duty
IDR 6.000
…………………………. …………….
(
16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2-
Number (1) : Filled with name of the Taxpayer, Taxpayer’s representative, or the
Taxpayer’s proxy who signs the statement letter for audit refusal.
Number (2) : Filled with occupation/position of the Taxpayer, Taxpayer’s
representative, or the Taxpayer’s proxy who signs the statement
letter for audit refusal .
Number (3) : Filled with address of the Taxpayer, Taxpayer’s representative, or
the Taxpayer’s proxy who signs the statement letter for audit
refusal.
Number (4) : Filled with sign on appropriate box.
Number (5) : Filled with name of the audited Taxpayer.
Number (6) : Filled with Tax Identification Number of the audited Taxpayer.
Number (7) : Filled with the address of the audited Taxpayer.
Number (8) : Filled with sequence number.
Number (9) : Filled with name and NIP of the Tax Auditor team.
Number (10) : Filled with rank/class of the Tax Auditor team
Number (11) : Filled with position in the Tax Auditor team, which are
“supervisor”, “team leader”, “team member”.
Number (12) : Filled with number of the SP2
Number (13) : Filled with date of the SP2
Number (14) : Filled with the reason of the Audit refusal.
Number (15) : Filled with location and date when the statement letter for audit
refusal is made.
Number (16) : Filled with signature and name of the Taxpayer, Taxpayer’s
representative, or the Taxpayer’s proxy who signs the audit refusal
statement letter
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-3-
TIN : (9)
Address : …………………………………………………………… (10)
that in connection with the Audit, Taxpayer in this case is represented by:
Name : ………………………………………………… (11)
Occupation/Position : ………………………………………………… (12)
Address : ………………………………………………… (13)
has refused to make and sign the statement letter for refusal .
In witness whereof this minute is made in truthfully under power of the oath
of office, then it is closed and signed by the Tax Auditor team.
Tax Auditor Team:
Supervisor,
………………………………
NIP …………………………(14)
………………………………
…………………………… NIP …………………………
(15)
NIP ……………………… (18)
Team member,
………………………………
NIP ……………………(16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
-5-
TIN : (6)
Address : …………………………………………………………. (7)
In connection with the Audit by the Tax Auditor from the Directorate General of
Tax:
Number Name/NIP Rank / Class Position
………….., ……………….
(
15)
Who makes the
statement,
Stamp
duty
IDR 6.000
…………………………….
(
16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6-
Number (1) : Filled with name of employee/family of the Taxpayer or the party
who represents the Taxpayer who signs the statement letter of
refusal to assist the smoothness of Audit.
Number (2) : Filled with occupation/position of employee of the Taxpayer or the
party who represents the Taxpayer who signs the statement letter
of refusal to assist the smoothness Audit.
Number (3) : Filled with address of employee/family of the Taxpayer or the
party who represents the Taxpayer who signs the statement letter
of refusal to assist the smoothness Audit.
Number (4) : Filled with the position of employee/family of the Taxpayer or the
party who represents the Taxpayer who signs the statement letter
of refusal to assist the smoothness Audit.
Number (5) : Filled with name of the audited Taxpayer.
Number (6) : Filled with Tax Identification Number of the audited Taxpayer.
Number (7) : Filled with the address of the audited Taxpayer.
Number (8) : Filled with sequence number.
Number (9) : Filled with name and NIP of the Tax Auditor team.
Number (10) : Filled with rank/class of the Tax Auditor team
Number (11) : Filled with position in the Tax Auditor team, which are
“supervisor”, “team leader”, “team member”
Number (12) : Filled with number of the SP2
Number (13) : Filled with date of the SP2
Number (14) : Filled with the reason for the refusal to assist the smoothness of
Audit.
Number (15) : Filled with location and date when the statement letter is made.
-7-
On this day …………. (2) date ……………… (3) month ………….. (4) year
……….. (5) pursuant to the Tax Audit Warrant number …………………. (6) date
………… (7), then we are mentioned below as a Tax Auditor team who are assigned
to perform Audit to the Taxpayer:
Name : …………………………………………………………………………….. (8)
TIN : (9)
Address : ……………………………………………………………………………..
(10)
that in connection with the Audit, the employee/family member of The Taxpayer in
this matter is represented by:
Name : ……………………………………………………………
(11)
Occupation/Position : ……………………………………………………………
(12)
Address : ……………………………………………………………
(13)
has refused to make and sign statement letter of refusal to assist the smoothness
of Audit.
In witness whereof this minute of the refusal to assist the smoothness audit
is made truthfully under the oath of office, then it is closed and signed by the Tax
Auditor team.
Tax Auditor Team:
Supervisor,
………………………………..
NIP …………………………(14)
………………………………..
…………………………... NIP …………………………..
(15)
NIP ……………………… (18)
Team member,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-8-
……………………………….
NIP …………………………. (16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-9-
- 10 -
TIN : (14)
Address : ………………………………………………….. (15)
………………………………
NIP …………………………
(1
9)
………………………………
…………………………… NIP …………………………
(20)
NIP ……………………… (23)
Team member,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 11 -
………………………………
NIP …………………………
(21)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 12 -
- 13 -
Number (21) : Filled with signature, name and NIP of the Tax Auditor team
member.
Number (22) : Filled with position name of the head of Audit Executor Unit.
Number (23) : Filled with signature, name and NIP of the Supervisor and stamp
of the Audit Executor Unit.
Copy as its MINISTER OF FINANCE OF
THE
original version REPUBLIC OF INDONESIA
HEAD OF GENERAL BUREAU
u.b. .
HEAD OF ADMINSTRATION SECTION Signed
OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001 AGUS D.W.
MARTOWARDOJO
APPENDIX VI
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
…………………………………..
………………………………….. (4)
Yours Faithfully
Received by : ……………………… (12) …………………………………….
Position : ……………………… (13) (10)
Date : ……………………… (14)
Signature/ stamp : ……………………… (15)
…..………………………………..
NIP ……………………………….
(11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2-
-3-
Ministry
of finance
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
logo DIRECTORATE GENERAL OF TAX
………………………………………………….…………………… (1)
Pursuant to Tax Audit Warrant Number: …………………….. (7) dated ……………. (8)
has asked for information in accordance with the summon number:
………………….. (9) dated …………………. (10), to :
Name : ………………………………………………….. (11)
Occupation/Position : ………………………………………………….. (12)
Address : ………………………………………………….. (13)
In this case acting as:
Taxpayer Representative Proxy (14)
of the Taxpayer:
Name : ………………………………………………………………… (15)
TIN :
(16)
Address : ………………………………………………………………... (17)
with the description/explanation as follows:
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
.. (18)
-4-
Taxpayer/Representative/Proxy *) Supervisor,
……………………………….
…………………………… (22) NIP …………………………
(19)
……………………………..
…………………………… NIP ………………………..
(20)
NIP ……………………… (24)
Team member,
……………………………..
NIP ……………………….. (21)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5-
Number (24) : Filled with signature, name, NIP, and position stamp of the head
of Audit Executor unit.
Copy as its MINISTER OF FINANCE OF THE
original version REPUBLIC OF INDONESIA
HEAD OF GENERAL BUREAU
u.b. .
HEAD OF MINISTRY ADMINSTRATION SECTION Signed
Signed and stamped.
GIARTO
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-6-
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
……………………………………….
………………………………………. (5)
Dear Sir/ Madam,
In connection with the Tax Audit Warrant number ………………… (6)
herewith presented the Audit result as attached.
Considering the Audit result is connected with the tax obligation that you
should be fulfilled, then an invitation to perform the Audit result final discussion.
you will be delivered.
If you do not provide a written response on the Audit result and not attend
in the Audit result final discussion in accordance within the determined time
period; consequence, the Audit result shall be deemed fully approved by you and
the Audit result final discussion is deemed have been performed and your tax
obligation will be calculated in accordance with the Audit result.
In witness whereof, thank you for your cooperation and taking it into your
consideration and cooperation.
Yours Faithfully
……………………………….
(8
)
-2-
-3-
……………………………… (5)
Dear Sir/ Madam,
In connection with the Tax Audit Warrant number ………… (6) dated
……………… (7) it is herewith presented the Audit result as attached. The Audit
Result is calculated in ex officio due to …………. (8) so the amount of the taxable
income cannot be calculated.
You could deliver written response within the maximum period of 7 (seven)
working days since this letter is received, in the form of:
a. Audit Result Approval Statement Sheet, in the event that you agree to all the
Audit results; or
b. Refutation Letter of which is accompanied with the reason that supporting the
refutation, in the event that you don’t agree in part or all of the Audit result.
In the event that you could not deliver the written response within
predetermined time as mentioned above:
a. You could extend the response delivery within the maximum period of 3 (three)
working days after the predetermined time of 7 (seven) working days ends.
b. The concerned Extension time could be performed by firstly submitting a
Notification Letter of Time Period Extension of Audit Result Response
Submission before the predetermined time of 7 (seven) working days end.
Considering the Audit result is connected with the tax obligation of which
you should fulfilled, after you have deliver the written response, an invitation to
perform the Audit result final discussion will be delivered to you.
Due to within the Audit, the calculation is performed in ex officio, as result
the documents that could be considered in the final discussion shall be limited to:
a. documents associated to the gross income for the calculation the net income tax
in ex officio; and
b. tax credit document as a deduction of Income Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
Should you do not provide the written response on the Audit result and do
not attend in the Audit result final discussion in accordance with the
predetermined time, as result the Audit result shall be deemed fully approved by
you and the Audit result final discussion shall be deemed to have been performed
and your tax obligation will be calculated in accordance with the Audit result.
In witness whereof it is conveyed, thank you for your cooperation and taking
it into your consideration.
Yours Faithfully
…………………………… (9)
……………………………
Received by : ……………………… (11) NIP……………………….(10)
Position : ……………………… (12)
Date : …………………….. (13)
Signature/ stamp : …………………….. (14)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-5-
-6-
…………………………………
NIP
……………………………(10)
………………………………..
…………………………… NIP …………………………..
(11)
NIP ……………………… (9)
Team member,
………………………………..
NIP ………………………….. (12)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-7-
-8-
STATEMENT LETTER OF
REFUSAL TO RECEIVE THE AUDIT RESULT NOTIFICATION LETTER/
AUDIT RESULT FINAL DISCUSSION INVITATION/
SUMMONS TO SIGN THE MINUTE
OF THE AUDIT RESULT FINAL DISCUSSION *)
of the Taxpayer:
Name : ……………………………………………………………………….. (5)
TIN : (6)
Address : ……………………………………………………………………….. (7)
who is under audited based on the Tax Audit Warrant number …………….. (8)
dated ……………… (9) hereby certifies refusing to receive …………………… (10) with
the reason …………………….. (11)
In witness whereof this refusal statement letter is made and signed in full
consciousness and without coercion from whoseover, and I am ready to be
responsible for all legal consequences arising from this statement.
…………….,………………. (12)
Who make the statement,
Duty
Stamp IDR
6.000
……………………(13)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-9-
FILLING INSTRUCTION OF
STATEMENT LETTER OF
REFUSAL TO RECEIVE THE AUDIT RESULT NOTIFICATION LETTER/
AUDIT RESULT FINAL DISCUSSION INVITATION/
SUMMONS TO SIGN THE MINUTE
OF THE AUDIT RESULT FINAL DISCUSSION
- 10 -
On this day …………. (2) date ……………… (3) month ……….. (4) year ………..
(5) pursuant to the Tax Audit Warrant number …………………. (6) date ………… (7),
we who are mentioned below:
Number Name /NIP Rank / Class Position
of the Taxpayer:
Name : …………………………………………………………………………. (16)
TIN : (17)
Address : …………………………………………………………………………. (18)
to deliver directly the SPHP, in this matter the Taxpayer/ Representative/ Proxy*)
refuses to receive SPHP and refuses to sign the refusal letter to receive the SPHP.
In witness whereof this minute is made in truthfully upon power of the oath
of office, then it is closed and signed by the Tax Auditor team.
Supervisor,
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 11 -
………………………………
NIP …………………………
(2
1)
………………………………
…………………………… NIP …………………………
(22) NIP ……………………… (20)
Team member,
………………………………
- 12 -
- 13 -
of the Taxpayer:
Name : ……………………………………………………………………………….. (7)
TIN : (8)
Address : ……………………………………………………………………………….. (9)
Stamp
Duty
IDR 6.000
……………………………… (11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 14 -
Number (1) : Filled with number of the Audit Result Notification Letter.
Number (2) : Filled with date of the Audit Result Notification Letter.
Number (3) : Filled with name of the Taxpayer, Taxpayer’s Representative, or
Power of Taxpayer who was signed the Statement Sheet of Audit
Result Approval.
Number (4) : Filled with occupation/position of the Taxpayer, Taxpayer’s
Representative, or Taxpayer’s proxy who signs the Statement Sheet
of Audit Result Approval.
Number (5) : Filled with the address of the Taxpayer, Taxpayer’s Representative,
or Taxpayer’s proxy who signs the Statement Sheet of Audit Result
Approval.
Number (6) : Filled by marking [ ] in the required box.
Number (7) : Filled with name of the audited Taxpayer.
Number (8) : Filled with Tax Identification Number of the audited Taxpayer.
Number (9) : Filled with the address of the audited Taxpayer.
Number (10) : Filled with location, date, month, and year when the statement
letter is made.
Number (11) : Filled with signature and name of Taxpayer/ Representative/
Proxy.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 15 -
Head of ……………………………
………………………………………
……………………………………… (1)
by filing the time period extension of the Audit result response submission until the
time limit, which is specified in accordance with the applicable provisions.
In witness whereof this application letter is delivered, and thank you for your
kind attention.
Yours Faithfully
……………………….., …………….
(11)
……………………………………….
(12)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 16 -
Number (1) : Filled with name and address of the Audit executor unit.
Number (2) : Filled with number of the SPHP.
Number (3) : Filled with date of the SPHP.
Number (4) : Filled with name of the Taxpayer, Taxpayer’s Representative, or
Taxpayer’s proxy who signs the Statement Sheet of Audit Result
Approval.
Number (5) : Filled with occupation/position of the Taxpayer, Taxpayer’s
Representative, or Taxpayer’s proxy who signs the Statement Sheet
of Audit Result Approval.
Number (6) : Filled with the address of the Taxpayer, Taxpayer’s Representative,
or Taxpayer’s proxy who signs the Statement Sheet of Audit Result
Approval.
Number (7) : Filled by marking [ ] in the required box.
Number (8) : Filled with name of the audited Taxpayer.
Number (9) : Filled with Tax Identification Number of the audited Taxpayer.
Number (10) : Filled with the address of the audited Taxpayer.
Number (11) : Filled with location, date, month, and year when the application
letter was made.
Number (12) : Filled with signature and name of Taxpayer/ Representative/ Proxy.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 17 -
On this day …………. (2) date ……………… (3) month ………….. (4) year
……….. (5) located in …………… (6) pursuant to the Tax Audit Warrant number
…………………. (7) date ………… (8), we who are mentioned below:
……………………………..
NIP ………………………..
(21)
Acknowledged by: Team Leader,
…………………………… (19)
……………………………..
…………………………… NIP ………………………..
(22)
NIP ……………………… (20) Team member,
……………………………..
NIP
……………………….. (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 18 -
- 19 -
Ministry
of finance
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
logo DIRECTORATE GENERAL OF TAX
……………………………………………………………………… (1)
……………………………………
……………………………………
…………………………………… (4)
to perform the Audit Result Final Discussion on the Audit result, which has been
delivered to you.
Should you do not attend in the Audit result final discussion in accordance
with the day and date mentioned above then the Audit result final discussion shall
be deemed have been performed.
In witness whereof the invitation is made, thank you for your cooperation.
Yours Faithfully,
………………………………..
(11
)
- 20 -
FILLING INSTRUCTION OF
AUDIT RESULT FINAL DISCUSSION INVITATION LETTER
- 21 -
- 22 -
………………., ………………
(18)
Taxpayer/Representative/Proxy*) Tax Auditor Team:
Supervisor,
NIP ……………………………
(22)
- 23 -
…………………………………
………………………………. NIP ……………………………
(23)
NIP …………………………. (21)
Team member,
………………………………..
NIP …………………………..
(24)
*) strech up unnecessary
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 24 -
- 25 -
- 26 -
Number (17) :
Number (18) : Filled with location and date when the treatise of discussion is
made.
Number (19) : Filled with signature and name of the Taxpayer, Taxpayer’s
representative, or Taxpayer’s proxy.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 27 -
Number (20) : Filled with position name of the head of Audit executor unit who
signs the treatise of discussion.
Number (21) : Filled with signature, name, NIP and position stamp of head of
Audit executor unit.
Number (22) : Filled with signature, name, and NIP of the Tax Auditor team
supervisor.
Number (23) : Filled with signature, name, and NIP of the Tax Auditor team
leader.
Number (24) : Filled with signature, name, and NIP of the Tax Auditor team
member.
Annotation*) : Filled by crossing out the unnecessary.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 28 -
………………………………………….
………………………………………… (1)
request for discussion with the Audit Quality Assurance Team over the
disagreements that still occuring with the Tax Auditor team in the Audit result final
discussion process as contained in the Treatise of Discussion.
As for the correction items of which are required to discuss with the Audit
Quality Assurance Team as follows:
In order to discuss such differences, hereby I inform you the contact numbers of
which could be called by the Audit Quality Assurance Team as follow:
Phone Number : …………………………… (16)
Mobile : …………………………… (17)
Fax : …………………………… (18)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 29 -
In witness whereof, this request letter is made, thank you for your kind attention.
…………………., …………….
(19)
………………………………….
(20)
Copy to:
………………………. (21)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 30 -
Number (1) : Filled with Director of Audit and Collection in terms of the Audit
performed by the Directorate of Audit and Collection or the head of
Regional Office of the Directorate General of Taxation who oversees
the Audit executor unit in terms of the Audit is performed by the
Tax Service Office.
Number (2) : Filled with number of the SPHP.
Number (3) : Filled with date of the SPHP.
Number (4) : Filled with name of the Taxpayer, Taxpayer’s representative, or
Taxpayer’s proxy who applies for request.
Number (5) : Filled with occupation/position of the Taxpayer, Taxpayer’s
representative, or the Taxpayer’s proxy who applies for the
request.
Number (6) : Filled with the address of the Taxpayer, Taxpayer’s representative,
or the Taxpayer’s proxy who applies for the request.
Number (7) : Filled by marking [ ] in the appropriate box.
Number (8) : Filled with name of the audited Taxpayer.
Number (9) : Filled with Tax Identification Number of the audited Taxpayer.
Number (10) : Filled with the address of the audited Taxpayer.
Number (11) : Filled with sequence number.
Number (12) : Filled with posts which are requested by the Taxpayer to be
performed the discussion with the Audit Quality Assurance Team.
Number (13) : Filled with correction value in accordance with the Audit findings
list that becomes the Audit Result Notification Letter attachment.
Number (14) : Filled with correction value according to the Tax Auditor in
accordance with the Audit Result Final Discussion result, which
contained in the treatise of discussion.
Number (15) : Filled with correction value which was approved according to the
Taxpayer in accordance with the Audit Result Final Discussion
result, which contained in the treatise of discussion.
Number (16) : Filled with phone number of the Taxpayer’s party.
Number (17) : Filled with mobile phone number of the Taxpayer’s party.
Number (18) : Filled with fax number of the Taxpayer’s party that can be used.
Number (19) : Filled with location and date when the request letter was made.
Number (20) : Filled with name and signature of the Taxpayer, Taxpayer’s
Representative, or Taxpayer’s proxy.
Number (21) : Filled with head of Audit executor unit.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 31 -
……………………….………………..
………………………………………. (5)
…………………………..
NIP ……………………..
(
11)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 32 -
Copy to:
………………………… (12)
Received by : ………………….……. (13)
Position : ………………………. (14)
Date : ………………………. (15)
Signature/ stamp : ………………………. (16)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 33 -
- 34 -
………………………………………………………………………………………………….
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 35 -
………………………………………………………………………………………………….
(7)
a. Taxpayer’s opinion during the discussion with the Audit Quality
Assurance Team.
……………………………………………………………………………………………..
……………………………………………………………………………………………..
(8)
b. Tax Auditor’s opinion during the discussion with the Audit Quality
Assurance Team.
……………………………………………………………………………………………..
……………………………………………………………………………………………..
(9)
c. Conclusion and decision of the Audit Quality Assurance Team
…………………………………………………………………………………………….
…………………………………………………………………………………………….
(10)
d. Taxpayer’s response on the Conclusion and decision of the Audit
Quality Assurance Team
…………………………………………………………………………………………….
…………………………………………………………………………………………….
(11)
e. Tax Auditor response on the Conclusion and decision of the Audit
Quality Assurance Team
…………………………………………………………………………………………….
…………………………………………………………………………………………….
(12)
3. And so on.
4. Audit Result Conclusion:
Number Items that are Correction Conform Correction Conform with Audit
Requested to with Audit Result Quality Assurance Team
be Discussed. Decision
Conform Conform Conform Conform with
with Tax with with Audit Taxpayer
Auditor Taxpayer Quality
Assurance
Team
- 36 -
………………………………. (20)
…………………………...
NIP ……………………… (21)
Leader Member
………………………………. ……………………………
……………………………….
NIP …………………………. (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 37 -
Number (1) :
Filled with letterhead,
Number (2) :
Filled with number and date of Tax Audit Order Letter.
Number (3) :
Filled with name of the audited Taxpayer.
Number (4) :
Filled with Tax Identification of the audited Taxpayer.
Number (5) :
Filled with the address of the audited Taxpayer.
Number (6) :
Filled with the audited Tax Period and Fiscal Year.
Number (7) :
Filled with corrected post and correction value according to the Tax
Auditor and Taxpayer’s response in accordance with the Audit
Result Final Discussion as contained in the Treatise of Discussion.
Number (8) : Filled with description or explanation that was presented by the
Taxpayer in the discussion with the Audit Quality Assurance Team.
Number (9) : Filled with description or explanation that is presented by the Tax
Auditor in the discussion with the Audit Quality Assurance Team.
Number (10) : Filled with conclusion and decision of the Audit Quality Assurance
Team on the differences of opinion between the Tax Auditor with the
Taxpayer.
Number (11) : Filled with Taxpayer’s response on the conclusion and decision of
the Audit Quality Assurance Team.
Number (12) : Filled with Tax Auditor’s response on the conclusion and decision of
the Audit Quality Assurance Team.
Number (13) : Filled with sequence number.
Number (14) : Filled with corrected posts that is requested by the Taxpayer to
discuss with the Audit Quality Assurance Team.
Number (15) : Filled with correction amount according to the Tax Auditor in
accordance with the Audit Result Final Discussion as contained in
the treatise of discussion.
Number (16) : Filled with correction amount which was approved by the Taxpayer
in accordance with the Audit Result Final Discussion as contained
in the treatise of discussion.
Number (17) : Filled with correction amount that is decided by the Audit
Quality Assurance Team in the discussion.
Number (18) :
Number (19) : Filled with location and date when the treatise of discussion is
made.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 38 -
Number (20) : Filled with signature and name of the Taxpayer, Taxpayer’s
representative, or Taxpayer’s proxy.
Number (21) : Filled with position, signature, name and NIP of the Tax Auditor
(adjusted with the number of Tax Auditor team attend).
Number (22) : Filled with signature, name and NIP of the Audit Quality Assurance
Team leader.
Number (23) : Filled with signature, name and NIP of the Audit Quality Assurance
team secretary.
Number (24) : Filled with signature, name and NIP of the Audit Quality Assurance
team member (adjusted with the number of team member attend).
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 39 -
On this day …………. (2) date ……………… (3) month ………….. (4) year
……….. (5), located in ………….. (6), we:
Number. Name /NIP Rank / Class Position
(7) (8) (9) (10)
pursuant to the Tax Audit Order Letter number: ………………. (11) date ……… (12),
has performed Audit in the field of taxation to the Taxpayer:
Name : …………………………………………………………………………………………..
(13)
TIN :
(14)
and hereby inform as well as perform the Audit result final discussion with:
Taxpayer Taxpayer’s Representative Proxy of Taxpayer
(15)
Name : ………………………………………………. (16)
Position/Occupation : ………………………………………………. (17)
Address : ………………………………………………. (18)
In the form of items as mentioned in the attachment.
- 40 -
…………………………….
……………………………… NIP ……………………….
(23)
NIP ………………………… (22) Team member,
…………………………….
NIP ………………………. (24)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 41 -
- 42 -
………………………………..
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 43 -
………………………………..
NIP …………………………..
(19)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 44 -
Number (9) :
Number (10) : Filled with calculation result of “Number 6” added with “Number 8”.
Number (11) : Filled with calculation result of “Number 6” added with “Number 9”.
Number (12) : Filled with calculation result of “Number 6” added with “Number 7”
minus “Number 10”.
Number (13) : Filled with location and date when the treatise of final discussion
result is made.
Number (14) : Filled with signature and name of the Taxpayer, Taxpayer’s
representative, or the Taxpayer’s proxy.
Number (15) : Filled with position name of the head of Audit executor unit who
signs the letter.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 45 -
Number (16) : Filled with signature, name, NIP, and position stamp of the official
who signs the letter.
Number (17) : Filled with signature, name, and NIP of the Tax Auditor team
supervisor.
Number (18) : Filled with signature, name, and NIP of the Tax Auditor team
leader.
Number (19) : Filled with signature, name, and NIP of the Tax Auditor team
member.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 46 -
In witness whereof this summon is made and thank you for your
cooperation.
Yours Faithfully,
………………………….. (11)
…………………………..
NIP……………………… (12)
- 47 -
- 48 -
In witness whereof this minute is made truthfully upon power of the oath of
office, then it is closed and signed by the Tax Auditor team.
Tax Auditor Team:
Acknowledged by: Supervisor,
…………………………… (19)
………………………… (21)
…………………………… NIP
NIP ……………………… (20) Team Leader,
…………………………
NIP …………………… (22)
Team member,
…………………………
NIP …………………… (23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 49 -
- 50 -
APPENDIX VIII
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
……………………. …………….
…………………………………… (1)
I, Hereby:
Name : ……………………………………………………………… (2)
Occupation/Position : ……………………………………………………………… (3)
Address : ……………………………………………………………… (4)
In this case acted as:
Taxpayer Representative Proxy (5)
of the Taxpayer:
Name : ……………………………………………………………… (6)
TIN : (7)
Address : ……………………………………………………………… (8)
with my own consciousness reveals the untruth filling of the Tax return of
………………… (9) Tax Period/Fiscal Year ……………… (10), which has been
reported with the Receipt of acceptance number ……………. (11) date …………..
(12).
In accordance with the provisions of Article 8 clause (4) of Law Number 6
Year 1983 concerning General Provisions and Tax Procedures as it has been several
times amended lastly with Law Number 16 Year 2009, we delivered this report of
the disclosure of untruth filling of Tax return ,which results:
Tax payable become bigger (13)
Tax payable become smaller (14)
Loss based on tax provision become smaller (15)
Loss based on tax provision become bigger (16)
Amount of asset become bigger (17)
Amount of asset become smaller (18)
Amount of capital become bigger (19)
Amount of capital become smaller (20)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-2-
As for the Tax Return element whose the filling is not in accordance with the
actual condition is as follows:
1. Form/Attachment ………………………………………………………………………(21)
a. Untruth disclosures on ……………………………………………………………...(22)
Tax Return IDR ………………………………….. (23)
Actual Condition IDR …………………………............ (24)
Difference IDR …………………………………… (25)
b. Description regarding the untruth filling of Tax return
…………………………………………………………………………………………………
……
…………………………………………………………………………………………………
……
…………………………………………………………………………………………….
(26)
2. Form/Attachment ………………………………………………………………………... (21)
c. Untruth disclosures on ……………………………………………………………...(22)
Tax Return IDR …………………………………… (23)
Actual Condition IDR …………………………............. (24)
Difference IDR …………………………………… (25)
d. Description regarding the untruth filling of Tax return
…………………………………………………………………………………………………
…..
…………………………………………………………………………………………………
…..
……………………………………………………………………………………………(26)
3. And so on.
Disclosure of untruth in the filling of Tax Return as listed above results tax
underpayment in the amount of: IDR ………………… (27) says (……………) (28)
Herewith, we attached:
1. Tax underpayment calculation in accordance with the actual condition in the
format of Tax return. (29)
2. Tax Payment Slip as a proof of payment of tax underpayment in the amount of
IDR …………………………… (30), which has been paid on the date of ……………
(31) through ……………………… (32)
3. Tax Payment Slip as a proof of payment of administrative sanction in the form
of an increase of 50% amounting to IDR …………………………… (33), which has
been paid on the date of …………… (34) through ……………………… (35)
4. Documents, which become the basis of the tax return untruth filling
disclosure.
-3-
1. Have revealed all of untruth in connection with the Tax return as mentioned
above.
2. Will perform rectification of the Annual/Periodic Tax return on other tax
periods/fiscal year if there was a connection with the Tax return that we
reveals the untruth filling.
3. Willing to give information, documents, and/or proof which related to the Tax
return untruth filling disclosure.
4. Will not repeating the same actions for the future.
Yours Faithfully,
…………………, …………………
(36)
……………………………………..
(37)
……………………………………..
(38)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
-4-
Number (1) : Filled with name and address of the Tax Service Office in which the
Taxpayer registered.
Number (2) : Filled with name of the Taxpayer, Taxpayer’s representative, or of
Taxpayer’s proxy who signs the disclosure report.
Number (3) : Filled with occupation/position of the Taxpayer, Taxpayer’s
representative, or of Taxpayer’s proxy who signs the disclosure
report
Number (4) : Filled with the address of the Taxpayer, Taxpayer’s representative,
or of Taxpayer’s proxy who signs the disclosure report.
Number (5) : Filled with [ ] sign in appropriate box.
Number (6) : Filled with name of the audited Taxpayer.
Number (7) : Filled with Tax Identification Number of the audited Taxpayer.
Number (8) : Filled with the address of the audited Taxpayer.
Number (9) : Filled with type of Tax Return
Number (10) : Filled with Tax Period/Fiscal Year of the Tax Return
Number (11) : Filled with proof of mailing number (BPS).
Number (12) : Filled with proof of mailing date (BPS).
Number (13) : Filled with [ ] sign if Accrued Tax become bigger
Number (14) : Filled with [ ] sign if Accrued Tax become smaller.
Number (15) : Filled with [ ] sign if Loss based on tax provision become smaller.
Number (16) : Filled with [ ] sign if Loss based on tax provision become bigger.
Number (17) : Filled with [ ] sign if Amount of asset become bigger.
Number (18) : Filled with [ ] sign if Amount of asset become smaller.
Number (19) : Filled with [ ] sign if Amount of capital become bigger.
Number (20) : Filled with [ ] sign if Amount of capital become smaller.
Number (21) : Filled with Form code or Tax Return Attachment that contained the
untruth filling.
Example :
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Number (22) : Filled with post or part of Tax Return Form or Attachment, which
contains untruth filling.
Example:
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Number (36) : Filled with location and date when the Tax Return untruth filling
disclosure report is made.
Number (37) : Filled with name of the Taxpayer, Taxpayer’s Representative, or
Power of the Taxpayer who signed the Tax Return untruth filling
disclosure report.
Number (38) : Filled with occupation/position of the Taxpayer, Taxpayer’s
representatives, or the Taxpayer’s proxy who signs the Tax Return
untruth filling disclosure report.
Copy as its MINISTER OF FINANCE OF THE
original version REPUBLIC OF INDONESIA
HEAD OF GENERAL BUREAU
u.b. .
HEAD OF ADMINSTRATION SECTION Signed
OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001 AGUS D.W.
MARTOWARDOJO
APPENDIX IX
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
Ministry
of finance MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
logo
DIRECTORATE GENERAL OF TAX
…………………………………………..……………………… (1)
…………………….. ………………….
………………………………………... (4)
………………………………
NIP…………………………. 14)
Copy to:
…………………………… (15)
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Number (9) :
Filled with SP2 number.
Number (10) :
Filled with SP2 date.
Number (11) :
Filled with extension period.
Number (12) :
Filled with the reason of examination period extension.
Number (13) :
Filled with position name of the head of Audit executor unit.
Number (14) :
Filled with signature, name, NIP and position stamp of the head of
Audit executor unit.
Number (15) : Filled with:
Number (16) : Filled with name of a person who receives the notification letter of
examination period extension.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Number (17) : Filled with position of a person who receives the notification letter of
examination period extension.
Number (18) : Filled with date when the notification letter of examination period
extension is received.
Number (19) : Filled with signature and company stamp who receives the
notification letter of examination period extension.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Number :
…………………. (2) …………, …………… (3)
Nature :
Immediately
Attachment - :
Subject :
Notification of Audit Suspension that
is Enhanced To the Initial Evidence
Audit
……………………. …………..
………………………………….
…………………………………. (4)
Dear Sir/ Madam,
In connection with the Audit in the field of taxation that we performed on
your company/occupation here below:
Name : ……………………………………………………….. (5)
TIN : (6)
Address : ……………………………………………………….. (7)
Tax Period and Fiscal Year: (8)
pursuant to the Tax Audit Warrant number ……………………………. (9) date
……………………… (10), hereby we inform that the Audit shall be suspended due to
the audit is enhanced to Preliminary Evidence Audit.
In witness whereof this notification is made and thank you for taking this you’re
your consideration.
Yours Faithfully,
………………………………..
(11)
………………………………..
………………………………..
(12)
Copy to:
…………………………… (13)
Received by : …………………………………… (14)
Position : …………………………………… (15)
Date : …………………………………… (16)
Signature/ stamp : …………………………………… (17)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Number (14) : Filled with name of a person who receives the notification of Audit
suspension that is enhanced to the Preliminary Evidence Audit.
Number (15) : Filled with position of a person who receives the notification of
Audit suspension that is enhanced to the Preliminary Evidence
Audit.
Number (16) : Filled with date when the notification of Audit suspension that is
enhanced to the Preliminary Evidence Audit is received.
Number (17) : Filled with company stamp and signature of a person who
received the notification of Audit suspension that is enhanced to
the Preliminary Evidence Audit.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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………………………………….
…………………………………. (4)
In witness whereof this notification is made and thank you for taking this
into your concern
Yours Faithfully.
………………………………
(14)
……………………………….
NIP…………………………..
(15)
Copy to:
…………………………… (16)
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Number (17) : Filled with name of a person who receives the notification of Audit
termination.
Number (18) : Filled with position of a person who receives the notification of Audit
termination.
Number (19) : Filled with date when the notification of Audit termination is
received.
Number (17) : Filled with company stamp and signature of a person who receives
the notification of Audit termination.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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For improving the Audit quality and accountability, feedback in the form of
questioner answer is necessary, we expect you could cooperate in the form of your
willingness to answer the following List of Questionnaire. Considering your answer
is essential for the Audit policy improvement in the future, it is expected that you
could give the answers in accordance with the actual situation. Accordingly, thank
you for your cooperation.
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Your answers shall be sent to the Director of Audit and Collection or the Head of
the Regional Office of Directorate General of Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 10 -
For improving the Audit quality and accountability, feedback in the form of
questionnaires answers is essential, we expect you could cooperate in the form of
your willingness to answer the following List of Questionnaires. Considering your
answer is essential for the Audit policy improvement in the future, it is expected
that you could give the answers in accordance with the actual situation.
Accordingly, for thank you for your cooperation.
- 11 -
Your answers shall be sent to the Director of Audit and Collection or the Head of
Regional Office of the Directorate General of Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
- 12 -
For improving the Audit quality and accountability, feedback in the form of
questionnaires answers is essential, we expect you could cooperate in the form of
your willingness to answer the following List of Questionnaires. Considering that
your answer is essential for the Audit policy improvement in the future, it is
expected that you could give the answers in accordance with the actual situation.
Accordintly, thank you for your cooperation.
NUMBER QUESTION YES NO
1 During the Audit, does the Tax Auditor show Tax Auditor
Identification and Tax Audit Warrant?
2 During the Audit, does the Tax Auditor firstly deliver the
Tax Audit Notification Letter?
3 Does the Tax Auditor explain the objectives and purposes of
the Audit?
4 Does the Tax Auditor inform to you to enter room or space
that is deemed necessary?
5 Does the Tax Auditor give the written evidence of borrowing
on the borrowed books, records, documents and/or other
data?
6 Does the Tax Auditor return files and documents within the
maximum period of 7 (seven) working days after the Audit is
completed and give the receipt of return?
7 Does the Tax Auditor ask and promise something in
connection with the Audit Decision?
8 In your opinion, do you think that the Tax Auditor has
performed the Audit duty in good manners?
9 Matters that you wish to convey:
1. ……………………………………..
2. And so on.
Your answers will be sent to the Director of Audit and Collection or the Head of the
Regional Office of the Directorate General of Tax.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Your answers shall be sent to the Director of Audit and Collection or the Head of
Directorate General of Taxation Regional Office.
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OF THE MINISTRY
Signed and stamped.
GIARTO
NIP 195904201984021001 AGUS D.W.
MARTOWARDOJO
APPENDIX X
REGULATION OF THE MINISTER OF FINANCE
NUMBER 17/PMK.03/2013
ON
AUDIT PROCEDURE
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
CONCERNING
Bearing In Mind : 1. Law Number 6 Year 1983 concerning General Provisions and
Tax Procedures (State Gazette of the Republic of Indonesia
Year 1983 Number 49, Supplement to the State Gazette of the
Republic of Indonesia Number 3262) as it has been several
times amended lastly with Law Number 16 Year 2009 (State
Gazette of the Republic Indonesia of 2009 Number 62,
Supplement to the State Gazette of the Republic of Indonesia
Number 4999);
2. Law Number 7 Year1983 concerning Income Tax (State
Gazette Year 1983 Number 50, Supplement to State Gazette
Number 3263) as it has been several times amended lastly
with Law Number 36 Year 2008 (State Gazette Year 2008
Number 133, Supplement to the State Gazette Number 4893);
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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BE IT HEREBY RESOLVED:
To enact: THE DECISION OF THE DIRECTOR GENERAL OF TAXATION
CONCERNING FISCAL LOSS DETERMINATION BASED ON THE
RE-AUDIT.
FIRST: Determining that the amount of fiscal loss for the Fiscal Year of
…………………. (11) over the Taxpayer ………………….. (12), TIN
………………. (13), Address ………………….. (14) pursuant to the
Re-Audit becomes the amount of IDR …………………….. (15),
with the detail as follows:
Description Before (IDR) Added/ (Reduced) Becoming (IDR)
(IDR)
(16) (17) (18)
a. Income
b. Costs
c. Fiscal loss
amount
Amount in words: ……………………………………………………………………………….
(19)
SECOND: This Decree of the Director General shall come into force on the
date of the enactment.
The copy of this Director General Decision shall be delivered to:
1. ………………..
2. ……………….
3. …………….. and so on (20)
…………., ……………………(21)
On behalf of DIRECTOR
GENERAL OF TAX
……………………………………, (22)
………………………………………
NIP …………………………………(23)
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Number (1) : Filled with Tax Service Office in which the Taxpayer is registered.
Number (2) : Filled with number of the decision letter.
Number (3) : Filled with type of the tax assessment letter that has been issued
on the Income Tax for Fiscal Year that is conducted the Re-Audit.
Number (4) : Filled with number of the tax assessment letter that has been
issued on the Income Tax for Fiscal Year that is conducted the Re-
Audit.
Number (5) : Filled with date of the tax assessment letter that has been issued
on the Income Tax for Fiscal Year that is conducted the Re-Audit.
Number (6) : Filled with number of the LHP as a basis for the issuance of tax
assessment letter.
Number (7) : Filled with date of the LHP as a basis for the issuance of tax
assessment letter.
Number (8) : Filled with number of the Re-Audit LHP.
Number (9) : Filled with date of the Re-Audit LHP.
Number (10) : Filled with the prevailing Decree of Director General of Tax
concerning the delegation of authority of the Director General of
Tax to the Officials in the Directorate General of Tax.
Number (11) : Filled with Fiscal Year to be be Re-Audited.
Number (12) : Filled with name of Taxpayer.
Number (13) : Filled with Tax Identification Number.
Number (14) : Filled with address of Taxpayer.
Number (15) : Filled with the amount of fiscal loss of which is established based
on the Re-Audit.
Number (16) : Filled with amount of Income, costs, and fiscal loss according to the
LHP that becomes the basis of tax assessment letter that have been
issued.
Number (17) : Filled with the amount of addition/ reduces of Income, costs, and
fiscal loss based on the Re-Audit.
Number (18) : Filled with the amount of Income, costs, and fiscal loss of which is
determined based on the Re-Audit.
Number (19) : Filled with the amount of the determined fiscal loss that stated in
word.
Number (20) : Filled with the parties that will be given a copy of the decision letter
of fiscal loss determination.
Number (21) : Filled with name of city and date when the decision letter is issued.
Number (22) : Filled with position name of the official who signs the decree.
Number (23) : Filled with signature, name, NIP, and position stamp of the official
who signs the decision letter.
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