CIRCULAR LETTER No. SE-27 / PJ / 2015

Peraturan Pajak

In connection with the authority to carry out the examination by the Tax Audit besides Functional Officer in accordance with Regulation of the Minister of Finance number 206.2 / PMK.01 / 2014 dated October 17, 2014 on the Organization and Work Procedure Vertical Institutions Directorate General of Taxation, deemed necessary by the inspection made guidelines Audit Officer Taxes as a follow up of the Regulation of the Minister of Finance.

1.

Circular is intended to serve as a reference for the head of KPP in making the appointment, assignment, execution, and monitoring inspection by the Tax Audit Officer.

2.

Circular is structured with the purpose of creating orderly administration in the designation, allocation, implementation, and monitoring the implementation of the inspection by the Tax Audit Officer.

Circular include some of the following:

1.

public policy;

2.

Tax Audit Officer designation;

3.

team membership structure Tax Audit Officer;

4.

examination assignment;

5.

the examination period;

6.

postal inspection;

7.

technical tests carried out; and

8.

Other provisions.

1.

Act No. 6 of 1983 on General Provisions and Procedures CaraPerpajakan as amended by Act No. 16 of 2009;

2.

Finance Minister Regulation No. 17 / PMK.03 / 2013 on Procedures CaraPemeriksaan; and

3.

Finance Minister Regulation No. 206.2 / PMK.01 / 2014 on the Organization Work danTata Vertical Instasi Directorate General of Taxation;

1.

Public policy

a.

Officers Tax Audit is a Civil Servant in the Directorate General of Taxes, other than the Functional Officer Tax Audit, appointed by the Head of the Office, which was given the task, authority and responsibility by the Director General of Taxation to carry out the examination as referred to in Article 29 paragraph (1) of the Constitution No. 6 YEARS oF 1983 on General provisions and Tax Procedures, as last amended by Law No. 16 Year 2009 (Act CTP).

b.

Tax Audit Officers based in the Tax Office.

c.

Tax Audit Officers are authorized to carry out checks with the scope, type and specific inspection criteria.

d.

Policy-setting type and inspection criteria should consider working methods and business processes of each section menjalankanfungsi inspection / verification will conduct inspection in accordance with the duties and functions so that it can run effectively and generate maximum output with regard Finance Minister Regulation number 206.2 / PMK .01 / 2014 concerning Organization and Work Agency Vertical DGT.

2.

Tax Audit Officer Appointment

a.

Head Office has the authority to appoint Tax Audit Officer.

b.

Appointment of Tax Audit Officers carried out by issuing a decree on the appointment of the Head Office of Tax Audit Officers using a form as the example in Appendix 1 to this Circular.

c.

Tax Audit Officers must meet the following requirements:

1)

as low formal education:

a)

Diploma in accounting / taxation / UN / Assessor Diploma or more have passed technical training base of taxation;

b)

High School or equivalent, in terms of the following:

i.

appointed as  Account Representative  (AR); or

ii.

assigned to conduct the examination as follows:

– TIN in office administration;

– elimination of TIN; and / or

– confirmation or revocation of the inaugural Entrepreneur Taxable;

2)

employee performance value of 2 (two) years minimum good; and

3)

Preferred officer:

a)

have followed the basic checks the level of training;

b)

has followed the  On the Job Training  (OJT) tax audits;

c)

has prior experience with tax audits; or

d)

have the skills / knowledge of a specific field related to the implementation of the inspection.

d.

Tax Audit Officers consist of:

e.

The employee is not currently undergoing disciplinary punishment related to aspects of integrity that is in demand and / or gratification in accordance with applicable regulations.

f.

Against an employee who was appointed clerk Tax Audit, Tax Audit Identification given.

3.

Team Membership Composition Tax Audit Officer

a.

The examination was conducted by the Tax Audit Officer Team consisting of a supervisor, a team leader and one or more members of the team and in certain circumstances may serve as team leader of the team members.

b.

Specific conditions referred to in paragraph a, among others:

1)

Tests done by the Tax Audit Officers who were dissection Supervision and Consulting which has the task of monitoring compliance with tax obligations Taxpayers;

2)

Tests done by the Tax Audit Officers are Extensification dissection and Guidance;

c.

The membership composition as referred to in letter a can be combined with Functional Official Tax Audit.

d.

The appointment of a supervisor, team leader, and team members conducted by the Head Office to consider the competence and work experience.

4.

Examination assignment

a.

Tax Audit Officers assigned to conduct the examination sebagaiberikut:

1)

Checks to verify compliance fulfillment of tax obligations

a)

The examination of the taxpayer individual or entity in case there are concrete data, among others:

i.

clarification / confirmation of the Tax Invoice;

ii.

proof of income tax deductions;

iii.

a written statement from the taxpayer on his own as referred to in Article 15 (3) of the UndangKUP; or

iv.

other data that can be used to calculate liabilities perpajakanyang not be verified.

b)

Routine examination of the individual taxpayer in terms of Taxpayer:

i.

normed calculation of net income;

ii.

performs (Individual Taxpayer profession) who keep books with the highest gross income Rp4.800.000.000,00 (four billion, eight hundred million rupiah);

iii.

does not have any business activities and / or independent;

iv.

make submissions to the collector with a value of at least 75% of total turnover;

v.

meet certain requirements in accordance with Article 17D UU KUP both published and unpublished SKPPKP SKPPKP; or

we.

VAT refunds apply to the surrender value as high Rp400.000.000,00 (four hundred million) in a tax period.

c)

Routine examination of the corporate taxpayer in terms of:

i.

check is performed to establish tax liabilities Taxpayer Location;

ii.

Taxpayers make submissions to the collector with a value of at least 75% of total turnover;

iii.

Taxpayers meet certain requirements in accordance with Article 17D UU KUP both published and unpublished SKPPKP SKPPKP; or

iv.

Taxpayers applying for VAT refunds to the surrender value as high Rp4.200.000.000,00 (four billion, two hundred million rupiah) in a tax period.

d)

The examination of the object and Building Tax (PBB) sector P-3 to the taxpayer who does not return Tax Object Notification Letter (SPOP).
Examination of the UN object P-3 sector carried out in accordance with the provisions stipulated in the Regulation of the Finance Minister Number 256 / PMK.03 / 2014 on Procedures for Examination and Research and Building Tax.

e)

Customs inspection seal of Taxpayers who obtain permits repayment of stamp duty by a computerized system.

2)

Another aim of the examination is done in the PLC.

b.

Assignment of inspection as referred to in point 1) letter a) carried out by the Tax Audit Officer who is in the examination section and / or sections which have the task to supervise taxpayers.

c.

Assignment of inspection referred to in point 1) b), c), d) and e) carried out by the Tax Audit Officers who were in the section Examination.

d.

Assignment of inspection referred to in item 2) is performed by:

1)

Tax Audit officers who are in the examination section; or

2)

Tax Audit officers who were on extensification and Guidance section, in the case of examination for:

a)

Provision of TIN in office; and

b)

Strengthening and revocation of PKP for the department;

5.

Examination Period

Duration of examination conducted by the Tax Audit Officers consist of:

a.

Examination testing period as mentioned in item 4 letter a number 1) letters a) and e) no later than 2 (two) months and waktupembahasan term of 2 (two) months.

b.

Examination testing period as mentioned in item 4 letter a number 1) letters b) and c) a maximum of four (4) months and waktupembahasan term of 2 (two) months.

c.

The examination period as mentioned in item 4 letter a number 2) in accordance with the time frame stipulated in the provisions of the applicable Inspection Procedures.

d.

The examination period referred to in item 4 letter aangka 1) d) in accordance with the time frame stipulated in the provisions of the UN Inspection Procedures applicable.

6.

Posts that do Inspection

a.

Examination of the obligations of the corporate income tax or personal income tax people do towards the posts as follows:

1)

gross income / distribution business;

2)

tax credits; and

3)

other posts is not mandatory, but can be done in terms of Tax Audit Officer deems it necessary to do post testing question.

b.

Examination of the VAT obligations made against the posts as follows:

1)

Taxable Goods and / or Taxable Services; and

2)

tax can be calculated.

c.

The examination of the tax obligations other than those referred to in item 6 letter a and b made to the following items:

1)

to tax; and

2)

tax can be calculated.

d.

Special examination in order to follow up data that is concretely referred to in item 4 letter a number 1) letter a) applied only to posts related.

e.

Top posts inspection or examination set forth and described in the  audit plan  and  the audit program .

7.

Mechanical Inspection Guide

a.

An examination by the Tax Audit Officers carried out by applying the techniques of examination as follows:

1)

the use of internal and external information of the Directorate General of Taxes;

2)

Apengujian validity of documents;

3)

search figures;

4)

search of evidence;

5)

equalization or reconciliation;

6)

request information or evidence;

7)

confirmation;

8)

testing the truth of mathematical calculations; and / or

9)

Interview.

b.

In case it is deemed necessary, Tax Audit Officers may choose other inspection techniques as set out in the provisions regarding inspection methods and techniques that apply.

8.

Other Conditions

a.

The procedure for inspection by the Tax Audit Officer dilakukanberdasarkan provisions on Inspection Procedures applicable.

b.

Against other matters related to the implementation of inspection by the Tax Audit Officers are not regulated in this Circular, are governed by regulations.