Guideline of Certificate of Free (SKB) of UMKM Tax

The Directorate General of Taxes (DGT) has issued guidance on Certificate of Free withholding and / or Income Tax Collection for Tax Payer subject to Government Regulation Number 46 Year 2013 (SKB PP 46/2013). This guideline is valid until the enactment of implementing regulations of PP 23 No. 2018. Here are the details of the related guidance contained through S-421 / PJ.03 / 2018:

1. SKB PP 46/2013 issued before July 1, 2018 is treated as a Certificate of Taxpayer subject to Income Tax under PP 23/2018 (Certificate).

2. In the case of a Taxpayer who already has a Letter of Decision Letter 46/2013 as referred to in number 1 transacted with Cutter or Tax Collector, there shall be no deduction of Income Tax on such transaction insofar as the Tax Payer may submit proof of payment of Income Tax on such transaction to the Cutter or Picker Tax.

3. SKB PP 46/2013 as referred to in number 1 shall be valid until the deadline stated in the LCB.

4. Application for SKB PP 46/2013 filed prior to July 1, 2018 but not yet completed, issued a Certificate as long as it qualifies as a Taxpayer subject to Income Tax under PP 23/2018.

5. Application for SKB PP 46/2013 and legalization of SKB PP 46/2013 filed from 1 July 2018 can not be processed and Taxpayer may apply for Certificate. 6 Examples of application forms for Certificates, Certificate forms, and rejection forms of application for Certificates can be downloaded by click here.

Source : Ortax.org

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