Documents Required for Filing Restitution

For filing restitution, there are several documents that need to be attached. Here are some documents that are generally requested in filing restitution:

  1. Photocopy of the customs, excise and tax deposit slip or its equivalent;
  2. Photocopy of SPTNP (Tariff and Customs Value Determination Letter);
  3. Photocopy of SPKTNP (Tariff and/or Customs Value Redetermination Letter);
  4. Photocopy of SPKPBM (Notice of Underpayment of Import Duty, Excise, Administrative Fines, Interest, and Taxes);
  5. Photocopy of SPP (Customs Determination Letter);
  6. Document containing import cancellation;
  7. Photocopy of the objection decision; and
  8. Court decision.

Period of Time

Overpayment of tax after being offset against tax debts shall be refunded within a maximum period of 1 (one) month starting from, among others:

  1. Receipt of an application for a refund of overpayment due to the issuance of a Decree of Overpayment Tax Assessment (SKPLB) based on an examination process of the Notification Letter submitted by the Taxpayer stating underpayment, nil, or overpayment that is not accompanied by an application for a refund of overpayment of tax;
  2. Issuance of SKPLB for the process of refunding overpaid taxes that should not be owed or the process of refunding taxes that are not submitted by Taxpayers who meet certain requirements or certain criteria;
  3. A Decree of Preliminary Refund of Overpayment of Tax is issued;
  4. An Objection Decision is issued;
  5. An Appeal Decision or a Judicial Review Decision is received by the Directorate General office
  6. Taxes authorized to implement the Appeal Decision or Judicial Review Decision;
  7. A Correction Decree is issued;
  8. A Decree on Reduction of Administrative Sanctions or a Decree on Revocation of Administrative Sanctions is issued;
  9. A Decree on Reduction of SKP or a Decree on Cancellation of SKP is issued; or
  10. A Decree on Reduction of STP or a Decree on Cancellation of STP is issued.

Rejection and Appeal of Restitution Submission

Submitting a tax refund is a taxpayer's effort to pay excess tax payments or the amount of tax payable in accordance with applicable tax laws and regulations. However, requests for tax refunds can sometimes be rejected. In this case, the Taxpayer has the right to appeal the rejection decision. Rejection of a tax refund application can occur if the Taxpayer submits an incorrect or incomplete tax refund application. For example, if the documents attached are incomplete or do not meet the requirements stipulated in. In addition, rejection is also possible if there is an error in the calculation or application of tax regulations as stated in the tax letter.

In the event that a tax refund application is rejected, the Taxpayer has the right to appeal the rejection decision. An appeal is a legal recourse that can be taken by a taxpayer or tax guarantor against an appealable decision, based on prevailing tax laws and regulations. The requirements for filing an appeal include:

  1. The Taxpayer may only submit an appeal application to the tax court against the Objection Decision Letter;
  2. The application must be submitted in writing in Indonesian with clear reasons no later than 3 (three) months from the date the Objection Decision Letter is received and must be accompanied by a copy of the Objection Decision Letter; and
  3. 1 (one) Appeal Letter is submitted for 1 (one) Decision.

The parties who file an appeal include:

  1. An appeal may be filed by the Taxpayer, their expert, their heir, a manager, or their legal representative;
  2. If the Appellant dies during the Appeal process, the Appeal may be continued by their heir, the legal representative of their heir, or their guardian in the event that the Appellant is bankrupt; and
  3. If during the Appeal process the Appellant carries out a merger, consolidation, division/spin-off of a business, or liquidation, the application in question may be continued by the party who accepts responsibility for the merger, consolidation, division/spin-off of a business, or liquidation in question.

References

  • Rani Maulida, Tax Restitution: Definition, Objectives and Requirements for Tax Restitution Acceleration, https://www.online-pajak.com/tentang-pajak/restitusi-pajak, accessed in Pematang Siantar May 10, 2024, at 16.40
  • Fitriya, Tax Restitution: Examples, Requirements, How to Restitute VAT and Income Tax, https://www.online-pajak.com/tentang-pajak/restitusi-pajak, accessed in Pematang Siantar May 10, 2024, at 17.00
  • Djp, Restitution, https://www.pajak.go.id/en/node/34994, accessed in Pematang Siantar May 10, 2024, at 17.04
  • Djp, Appeal, https://pajak.go.id/en/node/34972, accessed in Pematang Siantar May 10, 2024, at 17.18