The scope of Forgiveness

What the Tax Amnesty?
A tax amnesty program is forgiveness granted by the Government to taxpayers include the elimination of tax payable, the removal of sanctions of tax administration, as well as the elimination of criminal sanctions in the field of taxation on property acquired in 2015 and previously have not been reported in the tax return, by way settled all tax arrears owned and pay the ransom.

Who can take advantage of?
Which can take advantage of the tax amnesty policy is:

Individual Taxpayer
Taxpayer
Taxpayers engaged in the Micro, Small and middle enterprises (SMEs)
Private person or agency that has not become a taxpayer
Signatories in the Statement:

An individual taxpayer;
supreme leader by deed of or other equivalent document, the corporate taxpayer; or
endorsee, in the case of supreme leader referred to in point b is absent.
Terms Taxpayers who can take advantage of the Tax Amnesty

have a Taxpayer Identification Number;
Money to pay the ransom;
settled all tax arrears;
pay off the taxes not paid or underpaid taxes or pay off that should not be returned to the taxpayer is being done preliminary evidence examination and / or investigation;
SPT Recently Income Taxpayers who already have an obligation to submit an annual tax; and
revoke the petition:
refund overpaid taxes;
reduction or elimination of the administrative sanctions in the tax assessment letter and / or STPs in which there is a tax principal payable;
reduction or cancellation of the tax assessment is incorrect;
objection;
correcting on tax assessments and decrees;
appeal;
lawsuit; and / or
reconsideration, in which case the taxpayer is being applied for and not yet issued a decree or judgment.

When it applies?
Tax amnesty in effect since passed until March 31, 2017, and is divided into three (3) periods, namely:

Period I: From the date of enactment s.d 30 September 2016
Second Period: From October 1, 2016 dated December 31, 2016 s.d
Period III: From January 1, 2017 dated March 31, 2017 s.d

Why should I participate?
Tax amnesty policy is a policy breakthrough is driven by the increasing size of the possibility to hide wealth outside the territory of the Republic of Indonesia for more transparency in the global financial sector and the increasing intensity of exchange between countries. Tax amnesty policy will also not be provided periodically. At least, until several decades into the future, the policy of tax amnesty will not be granted again.

Policies Amnesty Taxes, in general explanation Act Forgiveness Tax, about to be followed by other policies such as the rule of law is more strict and refinement of the Law on General Provisions and Tax Procedures, the Law on Income Tax, Law on VAT value of Goods and Services and Sales Tax on Luxury Goods, as well as other strategic policies in the field of taxation and banking that makes noncompliance taxpayer will be eroded in the future through a strong data base generated by the implementation of this Act.

Participate in the Tax Amnesty also help the Government accelerate growth and economic restructuring through the transfer of treasure, which among other things will have an impact on the increase in domestic liquidity, improvement of the rupiah, lower interest rates, and increased investment; is part of a tax reform to the tax system more equitable and diversified base taxation data more valid, comprehensive, and integrated; and increase tax revenues, among others, will be used to finance the construction.

Where would file a Tax Amnesty?
To the tax office where the taxpayer is registered or other place specified by the Minister with the Statement.

Tax Office where the taxpayer is registered or other place specified by the Minister is also a place that must be addressed early to ask for an explanation of charging and fulfillment of documents that must be attached in the Statement

How to?
Procedures for the submission of Tax Amnesty is as follows:

Taxpayers came to the Tax Office where the taxpayer is registered or other place specified by the Minister to seek clarification regarding the charging and fulfillment of documents that must be attached in the Statement, namely:
proof of payment of ransom money;
proof of payment of tax arrears for taxpayers who have tax arrears;
a detailed list of Hidden treasure along with proprietary information reported;
register Debt and supporting documentation;
proof of payment of taxes not paid or underpaid or taxes should not be returned to the taxpayer is being done preliminary evidence examination or investigation;
Recently income tax SPT photocopy; and
revoke any waiver requests that have been submitted to the Directorate General of Taxes
a statement of transfer and treasure invested into the territory of the Republic of Indonesia for a minimum during the period of 3 (three) years since transitioned into Taxpayer will carry out repatriation;
attach a statement does not transfer treasure outside the territory of the Republic of Indonesia for a minimum during the period of 3 (three) years since the issuance of the Certificate in case the taxpayer will carry out the declaration;
affidavit regarding the amount of circulation of business for taxpayers engaged in SMEs
Taxpayers complete set of documents that will be used to apply for amnesty Taxes through the Statement, including paying a ransom, pay off tax arrears, and pay off the taxes not paid or underpaid or taxes should not be returned to the taxpayer who is being examined preliminary evidence or investigation
Taxpayers submit a Statement to the Tax Office where the taxpayer is registered or the Other Place specified the Minister of Finance.
Taxpayers will get a receipt Statement.
Minister or appointed official on behalf of the Minister of the issuance of Certificates within a maximum period of 10 (ten) business days commencing from the date it received the Statement and its attachments and send a Certificate of Tax Forgiveness to the taxpayer
In the event that a period of 10 (ten) working days referred to in paragraph (4) The Minister or appointed official on behalf of the Minister has not issued a Certificate, Statement deemed acceptable
Taxpayers may submit a Statement at most 3 (three) times in a period commencing from the Act come into force until the date of March 31, 2017 where the Second and Third Statement can be submitted before or after the Certificate on previously issued Statement