LEGAL BASIS
Statutory VAT Number 42 year 2009
Regulation of the Minister of finance number: 72/FMD. 03/2010 regarding the refundof excess VAT Procedures/PPnBM
PKP CAN ONLY APPLY FOR A REFUND (RESTITUTION) AT THE END OF THE FISCAL YEAR
When in a time of input tax, tax can be credited is larger than the output Tax, the difference is the tax advantages are compensated to the next Tax.
PKP may apply for a refund of the excess taxes (restitution) at the end of the fiscal year. For PKP People excluded from the personal obligation of conductingbookkeeping, understanding the fiscal year is the calendar year.
PKP CAN APPLY FOR A REFUND (REFUND) ON EACH OF THE TAX PERIODS
The PKP exports BKP Intangibles;
PKP is doing the submission and/or delivery of the BKP JKP to VAT Collector
PKP who did surrender BKP and/or submission of a JKP his VAT no admission;
PKP the BKP Intangible exports;
PKP does JKP exports; and/or
PKP in stage yet produce referred to in article 9 paragraph (2a) of the VAT law. (The contents of article 9 paragraph (2a) ACT on VAT: Taxable for employers who have notyet done so producing the submission owed tax, tax on the acquisition of Input and/or import capital goods can be credited)
HOW TO PETITION FOR FILING RETURNS (RESTIRUSI)
PKP may apply for a refund of the excess Taxes by using:
SPT The VAT, by means of filling (give cross mark) in the column "Returned(restitution)"; or
Petition for individual, in the column "Returned (restitution)" in the SPT The VAT is not filled or not sign the petition includes the repayment of excess tax.
Petition for refund of excess Tax submitted to KPP at the PKP was confirmed.
Petition for refund of excess Tax determined one (1) application for one (1) period oftaxation.
RESEARCH AND DECISION LETTER OF INTRODUCTION OF TAX ADVANTAGESREVERSION (SKPPKP)
Research done to excess Tax refund application is filed by:
PKP certain criteria as referred to in article 17C UU KUP;
Article 17C UU KUP describes certain criteria of WP (WP Comply).
PKP to certain requirements as stipulated in article 17D UU KUP; or
Article 17 D UU KUP contains about WP that meets certain requirements.
PKP low-risk as referred to in article 9 paragraph (4 c) the VAT ACT. Research byNOOBS UNITED made against:
the truth of the fulfillment of the provisions of article 9 paragraph (4b) letter a, letter b,letter c, letter d, and the letter e VAT legislation;
completeness of notification letter and lampiran-lampirannya;
writing the truth and taxation; and
correctness of the payment of taxes has been done by the taxpayer.
The Director General of Taxes after doing research on the application of the excess Taxreturns filed by PKP, should publish a preliminary Tax Advantages Reversion Decree(SKPPKP) of not longer than 1 month since the moment of receipt of the application for a refund of excess tax.
In a period of 1 month has elapsed and the Director General of taxes do not publishSKPPKP, requests for refund of excess tax is filed is deemed to be granted and theSKPPKP should be the longest published 7 days after a period of 1 month is over.
NO PUBLICATION AGAINST LOW RISK SKPPKP PKP
Against the low-risk, PKP SKPPKP not published if:
research results declared Taxable Employers do not comply with the provisions of article 9 paragraph (4b) letter a, letter b, letter c, letter d, and the letter e VATlegislation;
the research results revealed no more pay;
attachments Notice is incomplete; and/or
the payment of taxes is not true.
In case SKPPKP is not published, the low risk of PKP must be given notice in writingusing the form attachment FMD-72/FMD. 03/2010 refund excess Tax and petition;from PKP will be processed according to the provisions of article 17B UU KUP.
EXAMINATION AND SKP
Examination of application for refund of the excess Taxes raised by the PKP in addition:
PKP certain criteria (article 17 C ACT� KUP),
PKP certain requirements (article 17 D UU KUP),
PKP low risk (article 9 paragraph 4 c ACT� VAT).
The Director General of Taxation after conducting checks on the application of the taxadvantages reversion should publish SKP longest 12 months since Tax advantagesreversion requests received. This 12-month period does not apply in respect of thePKP was dilakukanpemeriksaan evidence of criminal acts in the field of taxation.
If after exceeding a period of 12 months the Director-General of Taxes has not given a decision, requests for refund of overpaid tax is deemed to be granted and must be the longest published SKPLB 1 month after that period ends
