APPOINTMENT OF TAXPAYER FOR PARTIAL IMPLEMENTATION OF SUBMISSION OF FINANCIAL STATEMENTS BASED ON EXTENSIBLE BUSINESS

 

Weigh

a.
that in the framework of implementing the Tax Reform Program;
b.
that in the context of developing structured Financial Reports to improve the availability and reliability of Financial Report data;
c.
that based on the considerations in letters a and b, it is necessary to stipulate a Decree of the Director-General of Taxes concerning the Appointment of Taxpayers in the context of Partial Implementation of Submission of Extensible Business Reporting Language (XBRL)-Based Financial Reports at a Place Determined by the Directorate General of Taxes.

Remember

1.
Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.
2.
Law Number 7 of 1983 concerning Income Tax as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations;
3.
Decree of the Minister of Finance Number 360/KMK.03/2017 concerning the Tax Reform Program;
DECIDE:

Setting

DECREE OF THE DIRECTOR-GENERAL OF TAX REGARDING APPOINTMENT OF TAXPAYER FOR PARTIAL IMPLEMENTATION SUBMISSION OF FINANCIAL STATEMENTS BASED ON EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) AT THE LOCATION. DETERMINED BY THE DIRECTORATE GENERAL OF TAXES.

FIRST

Partial implementation of Financial Report submission based on Extensible Business Reporting Language (XBRL), hereinafter referred to as partial implementation, is an activity to submit standardized Financial Statements consisting of a statement of financial position, income statement, statement of changes in equity, and cash flow report, as well as notes to the report. financial statements, fiscal reconciliation calculations, and XBRL-based profit and loss details by Taxpayers appointed through this Decree of the Director-General of Taxes.

SECOND

Appointing Taxpayers as listed in Attachment I to this Decree of the Director-General to be Taxpayers participating in the partial implementation.

THIRD

The place for submitting XBRL-based Financial Reports determined by the Directorate General of Taxes as referred to in this Decree of the Director-General of Taxes is the place for submitting XBRL-based Financial Reports on the djponline and/or PJAP pages.

FOURTH

Partial implementation as referred to in the FIRST Dictum will be implemented starting April 1, 2022.

FIFTH

The partial implementation guidelines as referred to in the FIRST Dictum are regulated in Appendix II which is an integral part of this Decree of the Director-General of Taxes.

SIXTH

When there is confusion in this Decision of the Director-General, it will be corrected as appropriate.

SEVENTH

This Decree of the Director-General shall come into force on the date of stipulation. A copy of this Decree of the Director-General shall be submitted to:

1.
Director of Tax Regulations I;
2.
Director of Tax Regulations II;
3.
Director of Extension, Service, and Public Relations;
4.
Director of Information and Communication Technology;
5.
Director of Tax Information Data;
6.
Director of Business Process Transformation;
7.
Director of Potential, Compliance, and Acceptance;
8.
Director of Audit and Billing;
9.
Director of Audit and Billing;
10.
Director of Audit and Billing;
11.
Central Jakarta DGT Regional Office;
12.
South Jakarta Regional Tax Office I;
13.
South Jakarta Regional Tax Office II;
14.
Large One Taxpayer KPP;
15.
Large Taxpayer KPP Two;
16.
KPP for Large Three Taxpayers;
17.
Big Four Taxpayer KPP;
18.
KPP Foreign Investment Five;
19.
KPP of Companies Listed on the Exchange;
20.
Central Jakarta KPP Madya;
21.
KPP Madya South Jakarta I;
22.
KPP Madya South Jakarta II;
23.
KPP Madya Dua, South Jakarta II.
Set in Jakarta
on March 30, 2022
DIRECTOR-GENERAL OF TAXES,
ted.
SURYO UTOMO

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