Hello, is there anything we can help?
Ideatax, Jakarta -- The deadline for filing the Annual Individual Income Tax Return or Surat Pemberitahuan Tahunan (SPT) for fiscal year 2022 has just ended. Based on the report of Directorate General of Taxes (hereinafter referred to as DGT), it is known that as of March 31, 2023, there are 12,016,189 taxpayers who have reported the Annual Tax Return. This number increased by 3.13% compared to the same period the previous year. In further detail, the number of taxpayers who have submitted the Annual Tax Return consists of 11,682,478 Individual Taxpayers and 333,710 Corporate Taxpayers.
Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law Number 7 of 2021 regulates that every taxpayer is obliged to fill out the tax return correctly, completely, and clearly, in Indonesian using Latin letters, Arabic numerals, and Rupiah currency units. In addition, taxpayers must also sign and submit the tax return to the DGT office where the taxpayer is registered or other places determined by the DGT.
The provisions regarding the notification letter are regulated in the Ministry of Finance Regulation Number 243/PMK.03/2014 on Tax Return. This regulation mentions that the SPT at least contains the type of tax, the name of the taxpayer, the tax period and tax year, and the signature of the taxpayer.
As for Annual Tax Return, PMK 243/PMK.03/2014 stipulates that in addition to the abovementioned information, Annual Tax Return must also contain information on the amount of business turnover, total income, amount of tax payable, amount of tax credit, amount of underpayment or overpayment of tax and other information.
Although PMK 243/PMK.03/2014 has clearly regulated the submission of Tax Return, there are still some taxpayers who still experience difficulties in distinguishing the status of underpaid or overpaid tax. Some taxpayers assume that if there is an underpayment in the submitted Tax Return, the status will change to overpayment or nil. This can be understood because in the KUP Law and its derivatives there is no clear definition of Underpayment Tax Return, Overpayment Tax Return or Nil Tax Return.
Underpayment tax return (SPT Kurang Bayar) stating that the amount of tax principal is greater than the amount of tax credit so that there is an underpayment of tax principal. Meanwhile, an Overpaid Tax Return is a tax return that states that the amount of tax credit is greater than the amount of tax payable, resulting in an overpayment. Conversely, a Nil Tax Return is a tax return that states the amount of tax principal is equal to the amount of tax credit.
From this explanation, at least we can see that the status of underpayment, overpayment or nil informs the difference between tax payable and tax credit. Thus, this status does not change even though the taxpayer has made a payment. In fact, it is important for taxpayers and DGT in providing initial information on the number of taxpayers who will submit payments or who will submit restitution.
There are several things to note regarding the status of underpayment, overpayment or nil. This is regulated in Director General of Taxes Regulation Number PER-02/PJ.03/2019 as follows:
-
Tax return with nil or underpayment status can be submitted through TPT or tax service center outside the place where the taxpayer is registered;
-
Underpayment tax return is considered incomplete if it is not accompanied by a tax payment letter;
-
In the event that the tax return shows an underpayment status, the taxpayer must fill in the state revenue transaction number as proof of payment.
-
An overpayment tax return submitted after three years after the end of the tax year is not considered a tax return.
-
The overpayment tax return caused by the difference in rounding of tax calculation in the DGT information system is not considered as excess tax.
-
The overpaid tax return submitted by civil servants, TNI and Polri who only receive income from the state, is not considered as excess tax.
This is a brief explanation of the status of Nil, Underpayment and Overpayment Tax Returns. For more information, you can contact Ideatax.
Related regulations
-
Law Number 6 of 1983 concerning General Provisions and Tax Procedures;
-
Law Number 7 of 1983 concerning Income Tax;
-
Law number 7 of 2021 concerning Harmonization of Tax Regulations;
-
Minister of Finance Regulation number 243/PMK.03/2014 concerning Tax Return as amended by PMK-9/PMK.03/2018;
-
Regulation of the Director General of Taxes Number PER-02/PJ./2019 concerning Procedures for Submission, Receipt, and Processing of Notification Letter
