With the tax amnesty, there is a potential for revenue to increase in the National Budget this year or in the years that will make the National Budget more sustainable and the government's ability to spend or to spend also greater so that this will automatically help in many development programs. not only infrastructure but also improvements in people's welfare.
With the tax amnesty this year and beyond, it will be very helpful in the government's efforts to improve economic conditions, development and reduce unemployment, reduce poverty and in improving inequality. But on the other hand, with this amnesty policy which is expected to be followed by the repatriation of some or all of the assets of the world's people abroad, it will greatly help our macroeconomic stability.
Benefits or benefits obtained by taxpayers who take part in Tax Amnesty are as follows:
Write-off tax payable that has not yet been issued a tax assessment, is not subject to a tax administration sanction, and is not subject to criminal sanctions in the field of taxation, for a tax liability in the tax period, tax year and tax year, until the end of the last tax year relating to PPh and PPN or PPnBM tax obligations.
abolition of an administrative tax sanction in the form of interest, or a fine, for a taxation obligation in the tax period, part of the Tax Year and Fiscal Year, until the end of the Last Tax Year relating to taxation obligations of PPh and PPN or PPnBM.
Not conducted a tax audit, examination of preliminary evidence, and investigation of Criminal Acts in the Field of Taxation, on tax obligations in the tax period, part of the Tax Year, and the Fiscal Year, until the end of the Last Tax Year relating to a taxation obligation PPh and PPN or PPnBM .
Termination of a tax audit, examination of preliminary evidence, and investigation of Criminal Acts in the Field of Taxation, in the event that a Taxpayer is undergoing a tax audit, examination of preliminary evidence, and a Criminal Investigation in the Field of Taxation of taxation obligations, until the end of the Last Tax Year relating to the Last Tax Year PPh and PPN or PPnBM tax obligations.
Tax Amnesty Regulations
Subject and Object of Tax Amnesty
Article 1 of the Regulation of the Director General of Tax Number PER-11 / PJ / 2016 explains what the subject and object of tax amnesty, namely as follows:
Taxpayers who have the obligation to submit Annual Income Tax Returns are entitled to a Tax Amnesty.
Individuals such as farmers, fishermen, retirees, World labor or subjects of inheritance tax that have not been shared, the amount of income in the Last Tax Year under Non-Taxable Income may not exercise its right to participate in a Tax Amnesty.
World Citizens who have not resided in the World for more than 183 (one hundred eighty-three) days within a period of 12 (twelve) months and do not have income from the World are Foreign Tax Subjects and may not have their rights to take part in Tax Amnesty.
In the case of a Taxpayer as referred to in paragraph (2) and paragraph (3) does not have the right to participate in Tax Amnesty, the provisions referred to in Article 18 paragraph (2) of Law Number 11 Year 2016 concerning Tax Amnesty are not applied.