Taxpayers, Be Aware! Penalty for Late Tax Invoice Upload Not Nullified

Pursuant to the Director General of Taxes Regulation Number PER-03/PJ/2022, as amended by PER-11/PJ/2022, tax invoices must be uploaded to the DGT no later than the 15th of the following month following their issuance date.

“e-Faktur ... must be uploaded to the DGT using the e-Faktur application and approved by the DGT no later than the 15th of the following month the date of the preparation of e-Faktur,” reads Article 18 of PER-03/PJ/2022, as amended by PER-11/PJ/2022, quoted on Tuesday (4 March 2025).

As also stipulated under Article 387 paragraph (1) of MoF Reg. 81/2024, tax invoices must be uploaded by taxable persons using a module in the taxpayer portal or other webpages integrated with the DGT administration system. Tax invoices are uploaded to obtain DGT approval.

If a tax invoice fails to receive DGT approval, it is not deemed a tax invoice. Consequently, the VAT listed in the tax invoice is input VAT that cannot be credited by the counterparty.

Taxable persons that fail to comply with the provisions under Article 387 paragraph (1) of MoF Reg. 81/2024 are subject to penalties as stipulated the General Provisions and Tax Procedures (GPTP or Ketentuan Umum dan Tata Cara Perpajakan/KUP in Indonesian) Law.

In the event that a taxable person is late in uploading a tax invoice, the taxable person is deemed late in preparing a tax invoice and is subject to a fine pursuant to Article 14 paragraph (4) of the GPTP Law.

“Entrepreneurs or Taxable Persons referred to in paragraph (1) subparagraph d or subparagraph e, respectively, in addition to being required to remit tax payable, are subject to an administrative penalty in the form of a 1% (one percent) fine of the Tax Base,” reads Article 14 paragraph (4) of the GPTP Law.

In addition to the penalties for late tax invoice uploads, a number of other news items have captured netizens’ attention over the past week. These notable topics comprise ongoing technical issues in the coretax system, adjustments to the provisions on Article 22 Income Tax with respect to gold and updates to regulations concerning audits.

Latest Coretax Issue: Blank PDF Tax Invoice Printouts

Taxable persons once again encounter issues when downloading PDF tax invoice printouts via the Coretax administration system.

Upon downloading, the tax invoice printouts appear blank, lacking essential information, for instance, the identity of the seller taxable person and the buyer, the supplied taxable goods/taxable services and VAT payable.

As stated by Kring Pajak, the issue is currently being addressed by the relevant team. “The empty PDF tax invoice issue is under investigation by the relevant team. Kindly wait and check periodically,” explained the DGT contact centre.

Provisions on Article 22 Income Tax on Gold Subject to Revision

The government plans to adjust tax provisions to facilitate bullion business activities.

In an official statement, the Coordinating Ministry for Economic Affairs announced plans to synchronise the provisions on Article 22 Income Tax on sales of gold by manufacturers to bullion banks.

“Tax stimulus for bullion business activities includes the synchronisation of tax regulations, in particular, Article 22 Income Tax on sales transactions between gold manufacturers and bullion banks,” explained the Coordinating Ministry for Economic Affairs.

Solution for Annual Tax Return Overpayment Due to Average Effective Article 21 Income Tax Rate

The DGT stated that the implementation of the Article 21 Withholding Tax scheme using the average effective tax rate (Tarif Efektif Rata-rata/TER in Indonesian) may lead to over-withholding for employees receiving income.

The DGT elaborates that employees may find their 2024 annual tax return showing an overpayment status instead of nil. However, the DGT assures taxpayers that there is a solution to correct the overpayment status and bring the tax return to nil.

“Errors in completing the amount of tax credit in the Withholding Tax/income tax collected by other parties/government-borne income tax column in the master annual tax return may cause a tax return that should be nil to indicate an overpayment,” remarked the DGT. (DDTCNews)

DGT Launches XML Converter Application Version 1.5

DGT has released an update to the XML Converter application. Taxpayers can now download the XML Converter application version 1.5.

In a social media announcement, the DGT stated that the XML Converter version 1.5 is part of its effort to enhance the XML format to improve VAT filing performance.

“The file can be downloaded via pajak.go.id/id/reformdjp/coretax,” stated the DGT.

Taxable Income Calculated Ex Officio

Auditors cannot arbitrarily assess taxable income ex officio for an audited taxpayer.

Before calculating taxable income ex officio, the auditors must prove that the taxpayer has either failed to submit or under-submitted the requested books of accounts, records and/or documents.

“In the event that tax auditors calculate taxable income ex officio, the tax auditors shall prove that the taxpayer does not or under submits books of account, records and/or documents, including electronic data as well as other requested details,” reads Article 13 of the Regulation of the Minister of Finance (MoF Reg.) 15/2025. (sap)