Government Expands Incentive Recipient Taxpayers

Jakarta, CNN Indonesia – The government is expanding the criteria for taxpayers (WP) who are entitled to tax incentives. This is stated in the Minister of Finance Regulation (PMK) Number 149/PMK.03/2021 concerning the Second Amendment to PMK-9/PMK.03/2021 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic.

Director of Extension, Services, and Public Relations Neilmaldrin Noor said the government increased the number of business field classifications (KLU) for WP for three types of incentives. The details are incentives for reducing the amount of Article 25 PPh installments, exemption from import Article 22 PPh, and pre-payment of VAT overpayments.

Neilmaldrin said that the additional criteria for taxpayers to get tax incentives were carried out to accelerate economic recovery after being hit by the COVID-19 pandemic.

“The government continues to observe and evaluate which sectors are still slow to recover to be given support and incentives,” said Neilmaldrin in an official statement, Wednesday (3/11).

Meanwhile, Neilmaldrin explained that taxpayers who want to get incentives for the amount of Article 25 PPh installments can submit notifications until November 15, 2021.

Then, taxpayers who wish to enjoy exemption from import Article 22 PPh levies can submit an application for a certificate of exemption from import Article 22 PPh levies.

Then, taxpayers who want to get incentives in the form of a preliminary refund of VAT overpayments for the tax period October 2021 to December 2021 can submit an application no later than January 31, 2022.

Neilmaldrin said the number of KLUs entitled to a reduction in Article 25 income tax installments increased from 216 KLU to 481 KLU. Meanwhile, the number of incentive recipients for the exemption of Article 22 PPh on imports increased from 132 KLU to 397 KLU and WP recipients of the incentive for the initial return of VAT payments increased from 132 KLU to 229 KLU.