Tax Update: Taxpayers Account Management (TAM)

Tax Update: Taxpayers Account Management (TAM)

PPN - 12 Feb, 2024 20:02 WIB

Jakarta, Ideatax -- DGT introduced Taxpayers Account Management (TAM) at the end of January 2024. A taxpayer account is an application that can be used by taxpayers to access their tax data, such as tax payment activity history, tax return reporting activity history, tax payables, and tax receivables.


The term taxpayer account itself has been introduced since 2015. Through Director General of Taxes Regulation Number 46 of 2015, DGT has developed a blueprint for DGT's information and communication technology. Through this provision, DGT regulates that taxpayers' accounts are made to provide convenience for taxpayers in exercising their tax rights and obligations through self-assessment.


However, it was only in 2024 that the application was successfully realized through the Tax Administration System Update, or Pembaruan Sistem Administrasi Perpajakan (PSIAP) program, which is part of the third volume of tax reform.


To obtain this Taxpayers Account Management (TAM) service, taxpayers must first register themselves to obtain a taxpayer portal account. After obtaining a taxpayer portal account, taxpayers can access tax information belonging to taxpayers, such as name, NPWP, address, telephone contact, KLU, list of active billing codes, taxpayer ledger balance, list of active cases, and list of taxpayer facilities.


In addition, the TAM also includes a ledger feature that provides information on the amount of tax payable and tax overpayment presented in debit and credit forms. The debit side contains transactions related to taxpayer obligations, such as the underpayment of tax returns and the issuance of legal products that cause underpayment. Meanwhile, the credit side describes the rights owned by taxpayers, such as tax payments that have been made, the reporting of overpaid tax returns, and the issuance of SKP overpayments.


Through TAM, taxpayers can also see the list of SP2DK, the service schedule, and other notifications related to objections and appeals. Moreover, TAM can be used by taxpayers to make complaints if there are irregularities or abuses of the DGT's authority. In the future, TAM will replace the online DGT function that has been the taxpayer portal.


Not many countries have implemented the taxpayer account management system in tax administration. If it runs smoothly, TAM will provide added value in tax administration services that will ultimately have an impact on taxpayer compliance.

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