Filing a tax objection is a right owned by taxpayers if they are not satisfied with the Tax Assessment Letter that has been received. The objection is submitted to the Directorate General of Taxes with the aim of obtaining an explanation or clarification of the Tax Assessment Letter received. The following are the rules for filing tax objections according to the Indonesian KUP:
- Objection Submission Time: The objection must be filed within 3 (three) months from the date the Tax Assessment Letter is received by the taxpayer.
- Contents of Objection: The objection must contain the name, address, NPWP, SKP number, SKP date, type of tax that is the object of the objection, and the reason why the taxpayer is dissatisfied with the Tax Assessment Letter received.
- Evidence and Supporting Documents: Taxpayers must include supporting evidence and documents that can show that the Tax Assessment Letter received is incorrect.
- Objection Resolution Process: After receiving an objection, the Directorate General of Taxes will check and verify the validity of the objection. If the objection is accepted, the Tax Assessment Letter will be revised in accordance with the objection decision. However, if the objection is rejected, the taxpayer can still appeal to the tax court.
- Objection Settlement Time Limit: The Directorate General of Taxes has 6 (six) months to resolve objections filed by taxpayers. If within that time the objection has not been resolved, the taxpayer may appeal to the tax court.
These are the rules for filing tax objections according to the Indonesian KUP. Taxpayers should understand the procedure for filing an objection appropriately and ensure the necessary supporting evidence and documents are included so that the objection can be processed quickly and effectively.