Objection to a tax assessment

In Indonesia, objection tax is also known as keberatan atas sengketa pajak. This refers to the tax that must be paid by taxpayers who file an objection to a tax assessment issued by the tax authorities. If a taxpayer disagrees with the tax assessment made by the tax authorities, they have the right to file an objection within a certain period of time.

If the taxpayer’s objection is upheld and the tax assessment is reduced, the excess tax paid will be refunded. However, if the objection is rejected, the taxpayer will still be liable for the full amount of tax, penalties, and interest charges.

It is important for taxpayers to carefully consider the grounds for their objection and seek professional advice if necessary, as the objection process can be complex and time-consuming.

The procedure to submit an objection to a tax assessment in Indonesia generally involves the following steps:

  1. Obtain the objection form: Taxpayers can obtain the objection form from the tax authorities or download it from the tax authority’s website.
  2. Prepare supporting documents: Taxpayers should prepare all necessary supporting documents to substantiate their objections. These may include financial statements, invoices, contracts, or any other relevant documents.
  3. Complete the objection form: Taxpayers should complete the objection form, providing all required information, such as the tax assessment number, the grounds for objection, and the requested relief.
  4. Submit the objection: Taxpayers should submit the objection form and supporting documents to the tax authority within the prescribed time limit.
  5. Attend the hearing: If required, the taxpayer may be asked to attend a hearing to present their objections and supporting documents.
  6. Receive a decision: After considering the objection and any evidence presented, the tax authority will issue a decision. If the objection is accepted, the tax assessment will be adjusted accordingly, and any excess tax paid will be refunded. If the objection is rejected, the taxpayer must pay the full amount of tax, including any penalties or interest charges.

It is important for taxpayers to follow the objection procedure carefully and provide all necessary information and supporting documents to increase the chances of a successful objection. Seeking professional advice from a tax consultant or lawyer specialized in Taxation may also be beneficial.

Format of Objection Letter

Read : Taxation in Indonesia,

Additional Reference : Direktorat Jenderal Pajak- artikel keberatan

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