Taxpayer Assessed Tax Receivables bleaching Kemkeu Inspector General

Minister of Finance issued regulations to control procedures for the removal of tax receivables and determination of the amount of tax that can be bleached. These rules set out in the Minister of Finance (PMK) No. 68 Year 2012, replaces the previous rule, the Minister of Finance (KMK) No. 565 of 2000.

Beleid signed by Finance Minister Agus Martowardojo on May 2 last mentioned, the government could eliminate seven types listed in taxes receivable, the first, Tax Collection Letter (STP), the Tax Underpayment Assessment Letter (SKPKB), the third Tax Underpayment Assessment Letter Additional (SKPKBT), fourth Notice of Tax Payable (SPPT).

Fifth, Tax Assessment Letter (SKP); sixth Additional Tax Assessment Letter (SKPT), the seventh correction Decree, the Decree of Objections, Appeals Judgment, and Judgment Revision, which causes the amount of tax payable increases.

Director General of Taxes Fuad Rachmany admitted not concerned with this rule. According to him, these rules aim to improve the accountability of the management of state finances. "In order for handling accounts receivable more accountable and to have good governance, as well as avoiding the possibility of counting," Fuad said last week.

Some of the criteria that taxpayers deserve a deletion of accounts receivable, among others, the taxpayer personally because the person or the person in the tax had passed away. Other criteria if the taxpayer can not be found to exist so that the tax collection expired.

As for corporate taxpayers, several criteria must be met in part because the taxpayer dissolved, liquidated or bankrupt. In addition, the right to collect taxes has expired.

Before calling for the elimination, head of tax office shall prepare a list of the proposed deletion of accounts receivable, and then forwarded to the heads of regional offices and the Directorate General of Taxation. Well, the Director General of Taxation will propose the elimination of the tax accounts to the Minister of Finance.

Furthermore, the Inspectorate General of the Ministry of Finance on the assignment of the Minister of Finance to review the proposed elimination of tax receivables are presented by the Director General of Taxation. Then, the Finance Minister issued a Decree of the Minister of Finance (KMK) on the abolition of taxes receivable.

Just for the record, until June 2011, total tax receivables of about Rp 72.3 trillion. Meanwhile, the amount of tax for five years expired alias uncollectible during the period was reached Rp 4.5 trillion. (Herlina Kartika Dewi