Tax Refund

Refund of the overpayment (refund) occurs when the amount of tax credits or tax paid is greater than the amount of tax payable or the tax payment that should not be payable, with notes WP had no other tax debts.

Refund Procedures for Payment of Tax Pros:

1. Taxpayers (WP) may apply for restitution to the Director General of Taxes through the Tax Office (KPP), a local.
2. Director General of Taxation after the inspection, issue of Tax Overpayment (overpayment) in the case:
   • For income tax, if the tax credit amount is greater than the amount of tax payable or the tax payment that should not be payable;
   • For VAT, if the tax credit amount is greater than the amount of tax payable or the tax payment that should not be payable. If there are outstanding taxes levied by the collector of VAT, the tax amount payable is the amount of output tax after deducting tax which the VAT is levied by the collector;
   • For the GOODS, if the tax paid is greater than the amount of tax owed, or the tax payment that should not be payable.
3. Overpayment issued by the Director General of Taxes no later than 12 (twelve) months from receipt of complete application letter, except for certain activities otherwise determined by the decision of the Director General of Taxation.
4. If within 12 months from the request for restitution, the Director General of Taxation did not give a decision, the applicant will be granted, and overpayment issued at the latest within 1 (one) month after the period ends.