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Se 14 Tahun 1991

This document provides instructions for approving or rejecting applications from taxpayers to change their financial/tax year. It outlines the requirements taxpayers must meet, including having filed their annual income tax report and paid any tax debts. Reasons for approval include changes requested by shareholders/creditors or avoiding difficulties for the company. Taxpayers must affirm there is no intent to shift profits/losses. The tax office head must decide on the application within 2 months and notify other offices if consent is given. Rejected applications must be issued a decree.

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26 views3 pages

Se 14 Tahun 1991

This document provides instructions for approving or rejecting applications from taxpayers to change their financial/tax year. It outlines the requirements taxpayers must meet, including having filed their annual income tax report and paid any tax debts. Reasons for approval include changes requested by shareholders/creditors or avoiding difficulties for the company. Taxpayers must affirm there is no intent to shift profits/losses. The tax office head must decide on the application within 2 months and notify other offices if consent is given. Rejected applications must be issued a decree.

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No. SE-14 / PJ.

313 / 1991 DATED 02 NOVEMBER 1991

ABOUT
INSTRUCTIONS FOR DECISION PUBLISHING AGREEMENT / REJECTION OF
APPLICATION FOR CHANGE OF FINANCIAL YEAR / YEAR TAX OF TAXPAYERS

In accordance with the provisions of Article 28 Paragraph 4 of Law No. 6 1983, one of the
requirements is the bookkeeping for tax purposes must satisfy the principle obey the principle.
Included in the definition obey the principle in the books is the consistency of each fiscal year
accounting period. Therefore, in accordance with Article 12 Paragraph (2) of Law No. 7 of 1983,
basically Taxpayers are not allowed to change the financial year / fiscal year as they please,
because they feared the possibility of shifting the profit or loss of the company, such that adverse
tax revenue.

However, in certain circumstances taxpayer was forced to change the period of its books, so it is
not consistent with the accounting period of the previous year. In accordance with Article 12
paragraph (2) of Law No. 7 of 1983 Taxpayers who want to change the accounting period must
first obtain approval from the Director General of Taxation. For this purpose the taxpayer must
apply first to the Director General of Taxes, which in this case to the head of KPP as the
authority to grant Decision Approval / Rejection of changes in book / tax year has been delegated
to the Head of the Tax Office, in accordance with the decision of the Director General of Taxes
No. KEP-106 / PJ.11 / 1991 dated June 8, 1991.

Approval of the application for the change in book / tax year, its implementation must be based
on things:

1. The application must meet the following requirements:

1.1. Annual Income Tax 2014 have been reported

1.2. If there is a tax debt, then the tax debt that has been due for payment must be paid by the
taxpayer. Delay of tax debt settlement will result in delays in issuing the decree Agreement.

1.3. The reason the change period of the financial year / fiscal year.
Reasons that may be considered for approval of the application in question must meet the
following requirements:

a. Changes in book / tax year desired by shareholders, creditors, business partners, government
or other parties, which if the book / tax year is not modified will result in difficulties and or loss
for the company.

b. Request a change in book / tax year for the first time proposed and there is no intention to
make changes again in the years to come.

If it is known that the filing of the petition changes in book / tax year is the second application
and so on, then the head of the tax office in order to forward the request to the Director General
of Taxation will notify the head of the KPP to publish SK SK Approval or Rejection.

c. There is no intention that the company deliberately trying to shift the profit / loss in order to
ease the tax burden.

Terms such as in point 1.3. letters a, b and c must be stated in the form of an affidavit from the
taxpayer concerned.

2. Decision Approval Request for Fiscal Year Fiscal year change must be completed within a
period of 2 (two) months from the date the application along with the other documents to meet
the requirements of item 2 above are met by the taxpayer (example attached).

3. If the taxpayer does not meet the requirements as prescribed despite being given notice by the
head of the LTO, the LTO chief immediately issued a decree Rejection of Request Changes in
Financial Year / Year Tax (example attached).

4. In connection with changes in the Fiscal Year / Year of the tax, then to determine the
amount of taxable income for the taxable year parts not included in the new tax year will
be investigated by the UPP. Therefore oppression Consent Decree to be sent to the Head of
Regional Office and Head of the relevant UPP.

5. Head UPP immediately after the examination concerned taxpayer SPT included.
Thus in order to be implemented as well as possible.

DIRECTOR GENERAL OF TAXATION,


Signed
Drs. MARIE MUHAMMAD

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