Recently, the Directorate General of Tax issued Circular number SE-20/PJ/2017 on the Post Tax Amnesty Supervision of Taxpayers (Circular). The Circular regulates the supervision of both taxpayers which participated in the tax amnesty program (Participants) and taxpayers that did not participate (Non-participants). In this column we will discuss the types supervision by the tax authority which are set out in the Circular. The Circular has been in force since August 24, 2017.
Supervision of the Taxpayer
Under the Circular supervision by the tax authority is divided into:
Tax Supervision for Participants
Participants of the tax amnesty program will be supervised by the tax authority through examination the data of the following documents on tax compliance and data inconsistencies:
Tax Supervision for Non-participants
Supervision of Non-participants will be done by checking and comparing the following data:
Consequences of Non-Compliance or Data Inconsistencies
In case of inconsistencies or non-compliance, depending on the type of inconsistency or non-compliance the tax office will then either send a warning letter or a Taxpayer Supervision Report, which may lead to a further investigation by the tax authority.