Ministry of Finance Regulation Number 2 of 2023 concerning the Tax Supervisory Committee (Komite Pengawas Perpajakan)

Jakarta, Ideatax -- On January 16, 2023, the Government issued Ministry of Finance Regulation Number 2 Year 2023 on Tax Supervisory Committee. This regulation is a derivative rule of Article 36C of Law Number 6 of 1983 concerning General Regulations and Tax Procedures as amended by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This regulation also amends Ministry of Finance Regulation Number 54 of 2008 concerning the Tax Supervisory Committee.

In the consideration, it is stated that PMK Number 2 Year 2023 is issued to improve the effectiveness and efficiency of tax supervision. Therefore, it is necessary to make improvements to the regulations regarding the Tax Supervisory Committee. This regulation consists of 26 Articles and comes into force on January 1, 2023.

As a derivative regulation of the KUP Law, many new things are regulated in PMK Number 2 Year 2023. Among them are as follows:

1. The Taxation Supervisory Committee is a non-structural committee that is independent in carrying out the supervisory function of strategic aspects in the field of taxation.

2. The Tax Supervisory Committee has the task of assisting the Ministry of Finance in supervising and providing strategic recommendations on tax policy and administration at the Fiscal Policy Agency, Directorate General of Taxes, and Directorate General of Customs and Excise.

3. The objectives of establishing a tax oversight committee are as follows:

• Encouraging the realization of good tax governance

• Improving the quality of tax policy and administration

• Encouraging fairness of tax policy and administration and

• Improving the voluntary compliance of taxpayers

4. On the other hand, the taxation oversight committee performs the following functions:

• Conducting studies on taxation policies, systems, and laws and regulations

• Evaluating strategic risks related to taxation policy and administration

• Provide input on the Taxation strategic plan and its achievement strategy

• Forwarding all complaints related to taxation and monitoring the follow-up of complaint handling

• Communicating and/or publicizing the duties and functions of the Committee

• Carry out other functions assigned by the Ministry or Deputy Ministry

5. To carry out the duties and functions as referred to above, the taxation oversight committee has the following authorities:

• Requesting information from the Fiscal Policy Agency, Directorate General of Taxes, Directorate General of Customs and Excise, and Inspectorate General in accordance with their duties and functions.

• Collecting information, suggestions, inputs, and/or aspirations from parties other than as referred to in letter a in the context of implementing the audit function

• Accommodating tax complaints from external parties

• Monitoring the follow-up of research recommendations that have been approved by the Ministry of Finance

• Monitoring the follow-up of complaint settlement conducted by the Fiscal Policy Agency, Directorate General of Taxes, Directorate General of Customs and Excise, and Inspectorate General and

• Cooperating with other parties in the context of carrying out duties and functions as long as it does not conflict with the code of ethics, principles of conflict of interest, and independence.