Reactivation of Non-Effective Taxpayer’s Status

Electronically (Article 30 PER-03/PJ/2020)

  1. Request to reactivate non-effective taxpayer’s status electronically is conducted through:
  1. Registration application on DGT’s website, by:
  1. Filling and submitting reactivation form of non-effective taxpayer’s status; and
  2. Upload supporting documents
  1. Contact center and/or other respective channels, by using any services appointed by Directorate general of taxes. Article 30 section (1) PER-04/PJ/2020
  1. Reactivation of non- effective taxpayer’s status form which has already been filed and submitted through registration application is assumed being electronically or digitally signed and has legal power. Article 30 section (1) PER-04/PJ/2020
  2. Any submission delivered through contact center would be conducted data verification, comprising identity validation (Proof of Record Ownership/PORO) and data validation. Identity validation comprises:

Number

Types of Taxpayers

Data Validation

1

Individual taxpayer

  • Tax ID Number;
  • Name;
  • Residence ID Number;
  • Address;
  • Registered email in DGT’s system;
  • Telephone or handphone registered in DGT’s system

2

Corporate taxpayer

  • Tax ID Number;
  • Name;
  • Registered email in DGT’s system;
  • Telephone or handphone registered in DGT’s system;
  • EFIN one of taxpayer’s administrators put in the outdated corporate income tax return;
  • Cellphone number of whom submitted the tax return

3

Undivided inheritance of late taxpayers

  • Tax ID number;
  • Name;
  • Registered email in DGT’s system
  • Telephone/cell phone registered in DGT’s system;

4

Government’s Institution

  • Tax ID Number;
  • Name;
  • Registered email in DGT’s system
  • Telephone/cell phone registered in DGT’s system
  1. Reactivation of non-effective taxpayer’s status through contact center can only be used by:
    1. The taxpayers, for individual taxpayers; or
    2. The representative of the taxpayer, for corporate taxpayer, undivided inheritance from deceased taxpayers, and government’s institution.
  2. The submission is considered to be accepted by DGT if the taxpayer has declared affirmation or statement that the taxpayer is truly request reactivation of noneffective status and also the request is submitted through appointed service provider by Directorate General of Taxes.
  3. Based on request:
  1. The taxpayer will be given BPE (electronic receipt) when the request fulfils all of the requirements; or
  2. The request is considered to be denied and
  1. Head of the tax office notifies the taxpayer through email registered in DGT’s system for the request submitted by registration application, when the request does not fulfil all requirements; or
  2. Appointed officer does not proceed the taxpayer’s request any further which is submitted through contact centre or any other available channel, in case the request does not fulfil all requirements. (Article 30 section (5) Per-4/PJ/2020).

Manual

  1. Reactivation of non-effective taxpayer’s status is submitted in writing by the taxpayer by:
  1. Filling and signing reactivation form of non-effective taxpayer’s status; and
  2. Submit all required supporting documents as attachment;
  1. Reactivation of non-effective taxpayer’s status can also be submitted:
  1. Come in person to tax office where the taxpayer’s registered or KP2KP; or
  2. Send To registered tax office by:
  1. Post with delivery receipt;
  2. Expedition service companies or courier service with delivery receipt.
  1. In case the submission is accepted by KP2KP, Head of KP2KP forwards the documents to tax office in the same working day with the day the submission is received.
  2. Based on such request, head of tax office or head of KP2KP:
  1. If the request fulfils the requirement, issues the submission receipt and gives it to the taxpayer; or
  2. If the request does not fulfil the requirement:
  1. Return the request directly to the taxpayer, for the walkthrough reactivation request;
  2. Return the request and notify the taxpayer by sending notification letter, for the request received through post, expedition companies, or courier services with delivery receipt.

Next-Step of The Reactivation of Non-Effective Taxpayer’s Status Process

  1. based on the reactivation of non-effective taxpayer’s status which has already been issued BPE or BPS (Receipt of application submitted) and the authorized officer reviews the submission whether it has already been in accordance with the regulation;
  2. Based on the review, Head of tax office or any other authorized officer issues decree as:
  1. Accepting the request by issuing notification letter that the taxpayer’s status has been reactivated, if the request has met all requirement.
  2. Denying the request by issuing notification letter that the taxpayer’s status remain noneffective, if the request does not meet all requirement.
  1. The decree shall be issued at the latest of 5 working days from the issuance of BPE or BPS.
  2. Head of tax office or any other authorized officer sends the decree to Director General of Taxes:
  1. Electronically by registered email in DGT’s system;
  2. In person;
  3. Through post with delivery receipt;
  4. Through expedition companies or courier service with delivery receipt.

Non-Requested Reactivation of Non-Effective Taxpayer’s Status

  1. Head of tax office can reactivate non-effective taxpayer’s status without preceded by taxpayer’s request by issuing notification letter, when there is data and/or information that shows the taxpayer is no longer meet the noneffective criteria;
  2. Data and/or information including:
    1. Taxpayer submits periodic tax return or annual tax return;
    2. Taxpayer pays taxes;
    3. Taxpayer is doing business or freelance;
    4. Taxpayer’s address is known or found;
    5. Taxpayer performs other rights and obligation in tax.
  3. Notification letter regarding to Reactivation of the Non-effective taxpayer’s status shall be issued at the latest of 5 working days when the assignment to reactivate that status is received by registration officer, based on Head of Section of Tax Service consideration.