Tax Update | February 2022

A Monthly Newsletter Publication of GNV Consulting Services

Tax Facilities for Goods and Services Required in the Handling of

the Covid-19 Pandemic and Extension of Implementation of Income
Tax Facilities for Handling Covid-19

Implementation of Unification Withholding Tax Returns

Integration of BC 4.0 Documents with Tax Invoices Related to

Delivery to Bonded Zones

Tax Incentives for Taxpayers Affected by the Covid-19 Pandemic

Tax Facilities for Goods and Services Required in the Key features in
this month’s
Handling of the Covid-19 Pandemic and Extension of
issue :
Implementation of Income Tax Facilities for Handling
Covid-19 MoF Regulation
226/PMK.03/2021
The Minister of Finance (MoF) has issued regulation No. 226/PMK.03/2021 (“PMK-226”)
dated 31 December 2021 regarding the Tax Facilities for Goods and Services required DGT Regulation
in the Handling of the Covid-19 Pandemic and the Extension of Income Tax Facilities PER-24/PJ/2021
based on Government Regulation No. 29 of 2020 regarding Income Tax Facilities for
Handling Covid-19. Announcement
The tax facilities stipulated in PMK-226 remain the same as in the previous regulation PENG-3/PJ.09/2022
(No. 239/PMK.03/2021 in conjunction with No. 83/PMK.03/2021). The main points of
this regulation are as follows: MoF Regulation
3/PMK.03/2022
• Taxable services concerning the handling of the Covid-19 Pandemic are now no
longer eligible for VAT incentives.
• VAT borne by the Government cannot be credited.
• Extension of the period for the tax facilities, which are now applicable until 30 June
2022.

PMK-226 became effective on 1 January 2022.

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Implementation of Unification Withholding Tax Returns

On 28 December 2021, the Director General of Taxes issued regulation No. PER-24/PJ/2021 concerning form
and procedure in making the Unification Withholding Tax Slip and form, content, and procedure for filling
and submitting the Unification Withholding Tax Return. This regulation becomes effective starting from the
January 2022 Tax Period.

The Unification Withholding Tax Slip itself is a document made by the Taxpayer for withholding/collection of
Income Tax. It states the amount of income tax that has been withheld/collected. The Unification Withholding
Tax Slip can be in standard or other equivalent document formats. The Unification Withholding Tax Return
includes several types of Income Taxes, i.e., Art. 4 (2), Art. 15, Art. 22, Art 23. and Art. 26 Income Tax.

Both the Unification Withholding Tax Slip and the Unification Withholding Tax Return are Electronic
documents made and submitted through the e-Bupot Unifikasi Application. They should also be electronically
signed with an Electronic Signature by the Taxpayer/ Taxpayer’s representative or Taxpayer’s Proxy using the
Electronic Certificate or DGT Authorization code.

In making the Unification Withholding Tax Slip, the parties from whom tax is withheld/collected must provide
to the tax withholder/collector:
• NPWP (Tax ID Number); or
• NIK (Single Identity Number, for those who do not have an NPWP).
For a foreign taxpayer from whom tax is withheld or collected:
• Tax Identification Number; or
• Other tax identity.

The Withholder/Collector of Income Tax should

a. Pay the Income Tax that has been withheld/collected no later than 10 (ten) days after the tax period ends;
b. Pay the Self-Paid income tax no later than 15 (fifteen) days after the tax period ends; and
c. Submit the Unification Withholding Tax Return no later than 20 (twenty) days after the tax period has
ended.

Late payment or tax underpayment is subject to an administrative penalty, i.e., interest as regulated in Article
8 paragraph (2a) of the KUP Law, whereas late submission of a Tax Return is subject to an administrative
penalty, i.e., IDR 100,000 fine as regulated in Article 7 of the KUP Law.

For the Unification Withholding Tax Return submission, the Taxpayer will receive an Electronic Receipt Slip
(Bukti Penerimaan Elektronik/BPE) which is a receipt for the submission in accordance with the applicable tax
regulations.

A Unification Withholding Tax Receipt can be amended or cancelled before the DGT conducts a Tax Audit or
an Investigation for Preliminary Evidence. A Unification Withholding Tax Receipt can also be added with Tax
Objects yet to be reported in the Unification Withholding Tax Return. These are then reported in the
amended Unification Withholding Tax Return.

The DGT has determined that the unification format will be implemented nationwide starting from the
January 2022 Tax Period and required for all taxpayers no later than April 2022.

Monthly Tax Update | February 2022

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Integration of BC 4.0 Document with Tax Invoice Related to Delivery
to Bonded Zones

The MoF has issued announcement No. PENG-3/PJ.09/2022 concerning the integration of the BC 4.0
Document with Tax Invoice which uses tax code 07 related to delivery to Bonded Zone.

This business process integrates the BC 4.0 from the CEISA database with Tax Invoices issued by the e-Faktur
application.

The Taxable Entrepreneur should update the e-faktur application to the latest version (3.1).

The integration will be implemented nationwide starting from 30 December 2021.

Tax Incentives for Taxpayers Affected by the Covid-19 Pandemic

On 21 January 2022, the MoF issued regulation No. 3/PMK.03/2022 (“PMK-3”) concerning Tax Incentives for
Taxpayers Affected by the Covid-19 Pandemic. PMK-3 is given mainly to replace the previous regulations (No.
9/PMK.03/2021 in conjunction with No. 149/PMK.03/2021) and to extend the period of granting some
incentives until June 2022.

The main points of PMK-3 are as follows :

a. An extension of the tax incentive period for Article 25 Tax Installment, Article 22 import tax, and final
income tax for construction services until the June 2022 tax period.

b. The Taxpayer can utilize the Tax Incentive by submitting a Notification Letter through the DGT website.

c. The list of the Business Group Codes (‘KLU’) of tax incentive recipients has been reduced to be as follows:
• Article 22 Import Tax Exemption: 72 KLU (previously 397 KLU)
• Article 25 Income Tax Installments: 156 KLU (previously 481 KLU)

d. A Taxpayer that has reported the realization report on the utilization of tax incentives for the January –
December 2021 periods may still be able to make amendments no later than 31 March 2022.

PMK-3 became effective on 25 January 2022.

Monthly Tax Update | February 2022

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International Tax Review
Asia Tax Award 2020
Winner
Indonesia Tax Disputes Firm of the Year

Ahdianto | Partner
Indirect Tax Leader – Highly Regarded
Tax Controversy Leader – Highly Regarded

International Tax Review - Asia Tax Award 2020

Jeklira Tampubolon | Partner
Indirect Tax Leader – Highly Regarded
Women in Tax – Highly Regarded

Finalist
Indonesia Tax Firm of the Year

Finalist
Indonesia Transfer Pricing Firm of the Year

Finalist
Charles Oetomo as Asia Transfer Pricing Practice Leader of the Year

https://www.internationaltaxreview.com/article/b1mxcg1g4hxtlj/asia-tax-awards-2020-the-winners

Monthly Tax Update | February 2022

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Contact Information:
Hartiadi Budi Santoso
Partner
M +62 (816) 850 258
E hartiadi.santoso@gnv.id
Ahdianto Rahadianto Sudewo Charles Setia Oetomo
Partner Partner Partner
M +62 (812) 100 445 1 M +62 (815) 991 013 0 M +62 (816) 786 811
E ahdianto@gnv.id E rahadianto.sudewo@gnv.id E charles.oetomo@gnv.id

I.D.M. Agung Nugraha Jeklira Tampubolon Endy Arya Yoga Benjamin P. Simatupang
Partner Partner Partner Partner
M +62 (818) 726 010 M +62 (811) 846 455 M +62 (816) 197 193 0 M +62 (816) 144 248 6
E dewa.nugraha@gnv.id E jeklira.tampubolon@gnv.id E endy.yoga@gnv.id E benjamin.simatupang@gnv.id

Fabian Abi Cakra Julius Wahyu Daryono Aditya Wicaksono Felic Setiawan
Partner Director Director Director – Transfer Pricing
M +62 (813) 103 141 03 M +62 (818) 083 257 81 M +62 (818) 462 644 M +62 (821) 151 112 28
E fabian.cakra@gnv.id E julius.daryono@gnv.id E aditya.wicaksono@gnv.id E felic.setiawan@gnv.id

Irma Batubara Kitamura

Director Advisor – Japanese Desk
M +62 (818) 062 125 48 M +62 (816) 769 217
E Irma.batubara@gnv.id E k.mura@gnv.id

All information in the tax news or alert has been and is prepared in general terms only. The information is intended as a
general guide and shall not be construed as any advice, opinion or recommendation given by GNV Consulting and/or its
personnel (collectively “GNV Consulting”). The information is limited by the time available and by the information made
available to us. You should not consider the information as being comprehensive, as we may not be aware of all facts or
information. Accordingly, GNV Consulting is not in a position to and will not make any representation as to the accuracy,
completeness or sufficiency of the information for your purposes.

The application of the content of the information to specific situations will depend on the particular situations involved.
Professional advice should be sought before the application of the information to any particular circumstances and the
information shall not in any event substitute for such professional advice.

GNV Consulting is an independent member of Moore Stephens International Limited – members in principal cities throughout
the world, providing non-attest services for tax, customs and related trade regulatory issues in Indonesia. Its personnel
comprise individuals with professional certification and licenses as tax and customs consultants and Tax Court attorneys.

© 2022 GNV Consulting Services. All rights reserved

GNV Consulting Services

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Jl. Jend. Sudirman Kav. 48A
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T +62 (21) 2988 0681

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www.gnv.id

Monthly Tax Update | February 2022

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