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Jakarta, Ideatax -- Overbooking is basically a familiar process in the world of taxation. When a tax payment error occurs, taxpayers are allowed to transfer the tax payment to another tax type, another tax account, another tax period and year, or even to another taxpayer.
Provisions regarding overbooking themselves are regulated in Minister of Finance Regulation Number 242 of 2014 concerning Procedures for Payment and Deposit of Taxes as amended by Minister of Finance Regulation Number 18 of 2020 concerning the Implementation of Law Number 11 of 2020 concerning Job Creation in the Field of Income Tax, Value Added Tax, and Sales Tax on Luxury Goods, as well as General Provisions and Procedures for Taxation.
In the regulation, among others, it is regulated that overbooking is a process of transferring tax revenue to be recorded in the appropriate tax revenue. Overbooking is performed in the event of an error in tax payment or deposit in the form of an error in filling in the NPWP or taxpayer name, Tax Object Number (NOP) or location of the tax object, tax account code or deposit type code, Tax Period or Tax Year, assessment number, or payment amount.
In addition, Article 16 of PMK 242 stipulates that there are eight reasons for the implementation of overbooking:
- Overbook due to an error in filling out the forms of Tax Payment Slip (SSP), Customs, Excise, and Tax Payment Slip (SSPCP), both concerning the taxpayer himself and other taxpayers.
- Overbook due to an error in filling in tax payment data made through the electronic tax payment system as stated in the State Revenue Receipt (BPN).
- Overbook due to an error in the recording of SSP, SSPCP, conducted by the Perception Bank/Perception Post/Foreign Exchange Perception Bank/Foreign Currency Perception Bank.
- Overbook due to recording or filling errors in Pbk evidence by employees of the Directorate General of Taxes.
- Overbook in the context of splitting tax deposits in SSP, SSPCP, BPN, or proof of overbooking into several types of taxes or deposits of several taxpayers, and/or land and building tax objects (PBB).
- Overbook because the payment amount on SSP, BPN, or Bukti Pbk is more than the tax payable in the tax return, tax assessment letter, tax collection letter, notice of tax payable, PBB tax assessment letter, or PBB tax collection letter.
- Overbook because the payment amount on SSPCP or Bukti Pbk is more than the tax payable in the import customs declaration, excise document, or invoice/determination letter.
- Overbook due to other reasons regulated by the Director General of Taxes.
To apply for overbooking, the taxpayer shall first apply to the tax office where the taxpayer is registered. The overbooking application can be submitted directly or by post. However, along with the technology development, the Directorate General of Taxes developed electronic overbooking (e-Pbk) version 1.0 in early 2023. There are ten pilot KPPs appointed to apply for the e-Pbk version 1.0 application, including KPP Pratama Jakarta Pluit, KPP Pratama Serpong, KPP Pratama Kosambi, KPP Pratama Tigaraksa, KPP Pratama Tangerang Barat, KPP Pratama Bandung Cibeunying, KPP Pratama Kebumen, KPP Pratama Semarang Barat, KPP Pratama Surabaya Rungkut, and KPP Pratama Gianyar.
In its development, e-Pbk experienced many improvements, so that in November 2023, the government issued e-Pbk version 2.0. The use and improvement of this e-Pbk application further strengthens the perception that DGT is an organization that is adaptive to change and agile to challenges.
To be able to use e-Pbk version 2.0, there are at least two main requirements that must be met by taxpayers. First, the taxpayer uses and is registered in the DGT Online application. Second, the taxpayer has an electronic certificate. There are four menus in the e-Pbk application: Dashboard, Pbk Application, Pbk Monitoring, and Dashboard Print Legal Products.
Dashboard Menu
Before entering the dashboard menu, taxpayers must log in to the online DGT application. In the online DGT login process, taxpayers need to enter the user and password that has been made in the online DGT application. In the event that the taxpayer does not yet have an online DGT account, the taxpayer can register first by entering the NPWP, email address, active cellphone number, and EFIN.
In the dashboard menu, taxpayers can view overbooking requests that have been processed. In this menu, taxpayers can also check application details, print letter receipts, and overbook legal products. In the application menu, taxpayers can apply for overbooking by first inputting the NTPN number and then validating it. If the NTPN is valid, the system will display the payment data details as follows:
After the payment data is declared valid, the taxpayer can continue to the next process by filling in the required data, including cellphone number and email, overbooking destination NPWP, overbooking amount, tax account code, tax type code, tax object number, tax assessment number, tax period and year, reason for overbooking, and supporting evidence attachment file.
If all forms have filled out, taxpayers can click the submit button. However, it should be noted that before clicking the submit button, the taxpayer needs to review the overbooking resume to ensure that the proposed overbooking is in accordance with the actual conditions.
Submission of overbooking requests is done by entering an electronic certificate or verification code from DGT. An electronic certificate is issued by DGT for DGT electronic administration services. Meanwhile, the verification code is a code sent through the taxpayer's email and inputted on the electronic overbooking request form.
If the submission process is successful, a notification will appear stating that the process was successfully performed. At the same time, the system will generate proof of receipt of the letter and case management that will be handled by the relevant tax office.
Monitoring Menu
Taxpayers can monitor overbooking requests that have been submitted through the monitoring menu. The monitoring table will display the status of the last application and can print the WP application letter, e-tracking the approval follow-up by the Tax Office. There are several tracking statuses in the monitoring menu, with the following details:
- Submitted: Generate Proof of Receipt of Letter
- Overbooking Source Checking: Generate Case Process at KPP
- Disposition of PBK Submission: Pooling Case at the Tax Office
- PBK Research: Research and Documentation Process
- PBK Approval/Rejection : Approval of the research that has been done
- Document Printing: PBK Legal Product Printing
- Completed: Completed status (approve or reject)
Confirmation Menu
The confirmation menu is utilized to confirm the validity of overbooking legal products issued by the tax office. Book-entry legal products that can be confirmed can come from all channels, both manual and electronic. The parameters to check the overbooking confirmation are the NPWP of the PBK recipient and the overbooking legal product number.
Thus, the explanation of e-Pbk, an innovation developed by the Directorate General of Taxes in order to provide convenience for taxpaye
