TAX ALERT SS/TXALERT/02/2017

Transcription

1 TAX ALERT SS/TXALERT/02/2017 Friday, March 10, 2017 To : Clients of Salaki & Salaki Re : Tax Alert AKASIA Application System for Accessing Bank Account Information On January 6, 2017, the Indonesian Ministry of Finance enacted Minister of Finance Decision No. 12/KMK.03/2017 ( KMK 12 ) that regulates the technicalities of submitting request to access taxpayer bank account information via electronic system, along with the process of receiving approval at the Ministry of Finance. This electronic system is called AKASIA ( Aplikasi Buka Rahasia Bank ). The Decision is effective at the time of enactment, that is January 6, 2017, but the implementation of AKASIA at all levels of DGT (service office, regional office, and central office) should be within 90 days after KMK 12 is enacted. However, by February 1, 2017 (as stipulated in KEP DJP No. 23/PJ/2017), AKASIA implementation has already been started in several appointed tax service offices, and regional offices, which list you can refer to in the attachment of this circular. Based on KMK 12, the request for access to bank account information through AKASIA is submitted for the purpose of tax audit, tax preliminary investigation, tax criminal investigation, and tax collection. Such request is submitted by Tax Auditor, Tax Investigator, of Bailiff, at the tax service office level, tax regional office level, or tax central office level. Prior to KMK 12, the process of submitting request until approval to obtain the access to bank account information could take up to 239 days. With KMK 12, such process can be done in only 30 working days. Points that can be used for consideration for Taxpayer as the AKASIA system is being implemented: If the DGT decides to perform a tax audit, tax preliminary investigation, or tax criminal investigation on a particular taxpayer, OR if the taxpayer has outstanding tax administrative sanctions, now the DGT can submit a request to gain access to taxpayer s bank account information in an easy and quick manner. S & S TAX ALERT PERSEK SALAKI-SALAKI The Manhattan Square Mid Tower Lt. 16, Zone A Jl. TB Simatupang Kav. 1S, Jakarta Selatan 1

2 TAX ALERT SS/TXALERT/02/2017 Friday, March 10, 2017 If the taxpayer is audited, and it is found that the taxpayer has not yet reported the bank accounts in its Annual Tax Return ( ATR ), then the balance of the bank accounts can be considered as additional income that has never been reported; thus, the tax on that income has never been paid. The DGT will assess the amount of tax due using the applicable tax rate, including the administrative sanction. Taxpayer can participate in the Tax Amnesty program which will end in March 31, 2017, to report any bank accounts that have not been reported in its ATR. The redemption rate applicable for this period is 5% (for Domestic Assets or Repatriated Assets). If the taxpayer does not want to participate in Tax Amnesty, taxpayer can opt for amending the previous year(s) ATR(s) to report the bank accounts that have not yet been reported. If the taxpayer opts for this option, please make sure that there is documentation available to prove that the money saved or invested in those bank accounts comes from income that has been taxed, and the tax on such income has been paid. A copy of Minister of Finance Decision No. 12/KMK.03/2017, and KEP DJP No. 23/PJ/2017 as discussed above are provided together with this circular. Below please find attached the workflow chart for the implementation of AKASIA, starting from the submission of request, until approval at the Secretariat General of the Ministry of Finance. The workflow chart was prepared by the competent authorities involved in the implementation of AKASIA. (Please note that this TAX ALERT is by no means a summary of all the main issues covered in and concerns arising from the stated above new tax regulations.) PERSEK. SALAKI & SALAKI The Manhattan Square Mid Tower, Lt. 16, Zone A Jl. TB Simatupang Kav. 1S Cilandak Timur Jakarta Selatan Ph.: / / Fax: info@salaki-salaki.com S & S TAX ALERT PERSEK SALAKI-SALAKI The Manhattan Square Mid Tower Lt. 16, Zone A Jl. TB Simatupang Kav. 1S, Jakarta Selatan 2

3 KMK 12/KMK.03/2017 TECHNICAL GUIDANCE on OBTAINING ACCESS to BANK ACCOUNT INFORMATION via APLIKASI BUKA RAHASIA BANK

4 Old Workflow of Requesting Bank Account Information Hours required to send physical letters 22 Ketua Dewan Menteri 37 Komisioner Keuangan Deputi Komisioner 52 Direktur 21 Jenderal Sekretaris Pajak Jenderal Kepala Departemen 51 Direktur Karo Hukum Inteldik Direktur 50 2 Kabag Hukum Kabid PPIP Kasubdit 19 Pajak & 41 Deputi Direktur P. Bukper Kepabeanan 42 Kepala Bagian 84 Kasi 4 8 Kasi Bukper 18 Kasi Hukum Adminbukper I/II/III 27 Pajak I dik 1 43 Kepala Seksi 47 Pemeriksa Bukper Kepala UPPBP 5 Pelaksana 7 Adminbukper dik 15 Pelaksana Bukper Pelaksana Pelaksana 46 Biro Hukum >20 Personnel with Average Processing Days of >239 Days Disposition Default Hours Required for Manual, Repetitious Processing

5 New Workflow for Requesting Access to Bank Account Information via +/- 30 working days ( 80%) Add/Edit Report Approve/ Reject + Status Update Kepala Kantor Kabid di Kanwil/ Kasi di KPP Approve/ Reject + Status Update Direktur Jenderal Pajak Direktur Gakkum/P2 Kasubdit Terkait Approve/ Reject + Export + Status Update Menteri Keuangan PUSHAKA 5 hari Kerja Export + Status Update Ketua Dewan Komisioner Deputi Komisioner Kepala Departemen Direktur Deputi Direktur Kepala Bagian Kepala Seksi Fungsional/ Juru Sita Kasi/Pelaksana KANWIL/KPP Kasi LO KPDJP LO OJK 2 hari Kerja 3 hari Kerja 20 hari Kerja AKASIA AKRAB OJK

6 Comparison of Old vs. New Workflow KPP / Kanwil DJP KPDJP Kementerian Keuangan OJK A B Hours Required for Sending Physical Letters Hours Required for Manual, Repetitious Processing 55 days 64 days 120 days C Disposition Default Current Process Average > 239 days A KANWIL DJP KPDJP 2 days 3 days 5 days 20 days AKASIA KEMENTERIAN KEUANGAN OJK AKRAB OJK B No Sending of Physical Letters 1x input into system Automated Process Finished in +/- 30 days

7 Request for Access to Bank Account Tax Service Office For the purpose of: Tax Audit Tax Collection

8 Approval in AKASIA PRINTING Document Signing Tax Audit Estimate: 2 working days Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5= Initialing Request Letter 6 = Signing Request Letter 7 = Filing Request Letter Process is continued at Tax Audit & Collection Directorate in DGT Head Office Tax Auditor Performs Material & Formal Review Input Data on Head of Tax Taxpayer whose Office 1 Bank Account Data is Requested 5 Tax Auditor Input 2 4 Head of Audit

9 PRINT Approval in AKASIA Document Signing Estimate: 2 working days Tax Collection Process is continued at Tax Audit & Collection Directorate in DGT Head Office Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5= Initialing Request Letter 6 = Signing Request Letter 7 = Filing Request Letter Bailiff Performs Material & Formal Review Input Data on Taxpayer whose Bank Account Data is Requested Head of Tax Office 1 Bailiff 5 Input 2 Head of Collection 4

10 Request for Access to Bank Account Tax Regional Office For the purpose of: Tax Audit Tax Criminal Investigation Tax Preliminary Investigation

11 PRINT Approval in AKASIA Monitoring Document Signing Estimate: 2 working days Tax Audit Process is continued at Directorate of Tax Audit & Collection in DGT Central Office Head of Tax Regional Office 7 Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5 & 6 = Initialing Request Letter 7 = Signing Request Letter 8 = Filing Request Letter Tax Auditor Performs Material & Formal Review Input Data on Taxpayer whose Bank Account Data is Requested Kabid P2IP 5 Tax Auditor Input 2 4 Kasi Adminbimrik

12 PRINT Approval in AKASIA Monitoring Document Siigning Tax Preliminary Investigation Process is continued at Directorate of Law Enforcement in DGT Central Office Head of Tax Regional Office 7 Estimate: 2 working days Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5 & 6 = Initialing Request Letter 7 = Signing Request Letter 8 = Filing Request Letter Tax Preliminary Investigator Performs Material & Formal Review 1 Input Data on Taxpayer whose Bank Account Data is Requested 3 Kabid P2IP Tax Preliminary Investigator Input 2 4 Kasi Adminbuperdik

13 PRINT Approval in AKASIA Monitoring Document Siigning Tax Criminal Investigation Process is continued at Directorate of Law Enforcement in DGT Central Office Head of Tax Regional Office 7 Estimate: 2 working days Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5 & 6 = Initialing Request Letter 7 = Signing Request Letter 8 = Filing Request Letter Tax Criminal Investigator Performs Material & Formal Review 1 Input Data on Taxpayer whose Bank Account Data is Requested 3 Kabid P2IP Tax Criminal Investigator Input 2 4 Kasi Adminbuperdik

14 Requesting Access to Bank Account Central Tax Office of DGT for the purpose of: Tax Audit Tax Criminal Investigation Tax Preliminary Investigation

15 Multi-level Approval in AKASIA PRINT Document Signing Tax Audit in Directorate of Audit & Collection (DAC) Estimate: 2 working days Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5= Initialing Request Letter 6 = Signing Request Letter 7 = Filing Request Letter Process is continued at Directorate of Tax Audit & Collection in DGT Head Office Tax Auditor Performs Material & Formal Review Input Data on Taxpayer whose Bank Account Data is Requested Kasubdit Pengendali in DAC 5 Tax Auditor Input 2 4 Kepala Seksi in DAC

16 Multi-level Approval in AKASIA PRINT Document Signing Tax Preliminary Investigation in Directorate of Audit & Collection Process is continued at Directorate of Law Enforcement Estimate: 2 working days Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5= Initialing Request Letter 6 = Signing Request Letter 7 = Filing Request Letter Tax Preliminary Investigator Performs Material & Formal Review Input Data on Taxpayer whose Bank Account Data is Requested Kasubdit Buper 5 Tax Preliminary Investigator Input 2 4 Kepala Seksi in Subdit Buper

17 Multi-level Approval in AKASIA PRINT Document Signing Tax Crime Investigation in Directorate of Audit & Collection Process is continued at Directorate of Law Enforcement Estimate: 2 working days Legend: 1 = Input into Akasia 2/3 = Approval in AKASIA 4 = Printing Request Letter 5= Initialing Request Letter 6 = Signing Request Letter 7 = Filing Request Letter Tax Criminal Investigator Performs Material & Formal Review Input Data on Taxpayer whose Bank Account Data is Requested Kasubdit Penyidikan 5 Tax Criminal Investigator Input 2 4 Kepala Seksi in Subdit Penyidikan

18 Processing of Request to Access Bank Account Information by Directorate of Audit & Collection (process continuation)

19 PRINT Approval through AKASIA Tax Audit 5 Director of Taxation Estimate : 3 working days 4 Director of Audit & Collection Legend: 1 = Processing request in AKASIA 2 s.d. 5 = Approval in AKASIA 6 = Print physical copy of Nota Dinas Rahasia 7 = Filing of Nota Dinas Rahasia 3 Kasubdit KersDuk 2 Kasi in Subdit KersDuk Executive in Subdit KersDuk Executive in Subdit KersDuk

20 PRINT Approval through AKASIA Tax Collection 5 Director of Taxation Estimate : 3 working days 4 Director of Audit & Collection Legend: 1 = Processing request in AKASIA 2 s.d. 5 = Approval in AKASIA 6 = Print physical copy of Nota Dinas Rahasia 7 = Filing of Nota Dinas Rahasia 3 Kasubdit Penagihan 2 Kasi in Subdit Penagihan Executive in Subdit Penagihan Executive in Subdit Penagihan

21 Processing of Request to Access Bank Data Information by Directorate of Law Enforcement (process continuation)

22 PRINT Approval through AKASIA 5 Director of Taxation Tax Preliminary Investigation Estimate : 3 working days 4 Director of Law Enforcement Legend: 1 = Processing request in AKASIA 2 s.d. 5 = Approval in AKASIA 6 = Print physical copy of Nota Dinas Rahasia 7 = Filing of Nota Dinas Rahasia 3 Kasubdit Bukper 2 Kasi in Subdit Bukper Executive in Subdit Bukper Executive in Subdit Bukper

23 CETAK Approval through AKASIA 5 Director of Taxation Tax Criminal Investigation Estimate : 3 working days 4 Director of Law Enforcement Legend: 1 = Processing request in AKASIA 2 s.d. 5 = Approval in AKASIA 6 = Print physical copy of Nota Dinas Rahasia 7 = Filing of Nota Dinas Rahasia 3 Kasubdit Penyidikan 2 Kasi in Subdit Penyidikan Executive in Subdit Penyidikan Executive in Subdit Penyidikan

24 Final Approval of Request for the SECRETARIAT GENERAL of the MINISTRY OF FINANCE

25 PRINT Input Reporting & Monitoring Estimate : 5 working days Legend 1 = Print Request Letter from Akasia 2 = Signing of Request Letter for approval 3 = Letter Numbering & status update 4 = Sending of data & documents to OJK 2 Finance Minister 1 Executive in TU Menteri (Pushaka) 3 Sending of Documents 4

26 General Principles of Business Process through Request for access can only be submitted if the formalities for Tax Audit, Tax Preliminary Investigation, Tax Criminal Investigation, and Tax Collection have been recorded in SIDJP database. Responsibility for the formal and material requirements lies on the request initiator, that is the Tax Auditor or Investigator or Collector Initiator must perform due diligence / verification before submitting data into Akasia; The next Officer can only reject or accept (cannot do any editing); There is no transfer of physical documents between offices or directorates within Ministry of Finance. Request for access is submitted from Echelon III (KPP/Kanwil/KPDJP) to Director in the Central Office (Audit & Collection / Law Enforcement).

27 Effective date of AKASIA implementation: min. 90 days after Jan 6, 2017 For the following units (KEP-23/PJ/2017): February 1, 2017 Kanwil DJP Sumsel Babel KPP Pratama Palembang Ilir Barat KPP Tanjung Pandan Kanwil DJP Kalbar KPP Mempawah KPP Sintang Kanwil DJP Sulutenggomalut KPP Manado KPP Gorontalo Kanwil DJP Papua Maluku KPP Jayapura KPP Sorong KPDJP, Jakut, Jaksus, Jakbar, LTO KPP Pademangan, KPP Palmerah KPP PMA 2 KPP LTO 4 Kanwil DJP DIY KPP Sleman KPP Bantul Kanwil DJP Bali KPP Madya Denpasar KPP Pratama Gianyar

28 Tim Khusus Percepatan Permintaan dan Perolehan Perintah Tertulis Membuka Rahasia Perbankan Nasabah Penyimpan KEP-76/PJ/2016 Tanggal 26 April 2016