Overbooking

• There is an error in filling out the Tax Payment Slip (SSP), Customs, Excise, and Tax Payment Slip (SSPCP), whether relating to the Taxpayer themselves or other Taxpayers;
• The error on the Tax Payment Slip could be made when filling out the Taxpayer Identification Number (TIN) and/or Taxpayer's name, Taxable Object Identification Number and/or location of Taxable Object, Tax Account Code and/or Payment Type Code, Tax Period and/or Tax Year, assessment number, and/or amount of payment;
• The error on the Customs, Excise, and Tax Payment Slip could be made when filling out the TIN of the goods owner in the Customs and Excises Territory, Tax Period and/or Tax Year, or amount of tax payment;
• There is an error in filling out the tax payment data on the electronic tax payment system, as reflected on the Tax Payment Receipt (BPN);
• The error in the tax payment data reflected on the Tax Payment Receipt could be made when filling out the TIN and/or Taxpayer’s name, Taxable Object Identification Number and/or location of Taxable Object, Tax Account Code and/or Payment Type Code, Tax Period and/or Tax Year, assessment number, and/or amount of payment;
• There is an error in recording the Tax Payment Slip, Customs, Excise, and Tax Payment Slip by the Collecting Agent designated by the Minister of Finance;
• The error in the recording by the Collecting Agent is made when the data reflected on the original Tax Payment Slip, Customs, Excise, and Tax Payment Slip is different from the payment data validated by the Collecting Agent;
• There is an error in recording or filling out the Proof of Overbooking by the Directorate General of Taxes officer;
• The error on the Proof of Overbooking by the Directorate General of Taxes officer is made when the data reflected on the Proof of Overbooking is different from that on the Taxpayer's application for Overbooking;
• For the purpose of splitting tax payment on the Tax Payment Slip, Customs, Excise, and Tax Payment Slip, Tax Payment Receipt, or Proof of Overbooking into several types of tax or payments of several Taxpayers, and/or Land and Building Taxable Objects;
• The amount of payment on the Tax Payment Slip, Tax Payment Receipt, or Proof of Overbooking is greater than the Tax Payable on the Tax Return, Notice of Tax Assessment, Notice of Tax Collection, Notice of Tax Payable, Notice of Land and Building Tax Assessment, or Notice of Land and Building Tax Collection;
• The amount of payment on the Customs, Excise, and Tax Payment Slip or the Proof of Overbooking is greater than the Tax Payable on the import declaration, excise document, or Notice of Collection/Notice of Determination; and
• Overbooking for other reasons specified by the Director General of Taxes.

Any tax payment using Tax Payment Slip, Customs, Excise, and Tax Payment Slip, Tax Payment Receipt, and Proof of Overbookingcan be overbooked to any payment of Income Tax, Value-Added Tax (VAT), Sales Tax on Luxury Goods, Land and Building Tax, and Stamp Duty.

Any tax payment using Tax Payment Slip, Customs, Excise, and Tax Payment Slip, Tax Payment Receipt, and Proof of Overbookingcannot be overbooked in the case of:

• Overbooking of a Tax Payment Slip equivalent to Tax Invoice, which cannot be credited;
• Overbooking to a payment of VAT on Taxable Object that must be paid by the Taxpayer themselves using a Tax Payment Slip equivalent to Tax Invoice; or
• Overbooking to a payment of Stamp Duty made by affixing the Paid Stamp Duty seal using a digital stamping machine.

Overbooking in US Dollar Currency

• For any Taxpayer making their tax payment in US Dollar, Overbooking can only be done between US Dollar-denominated tax payments.

Overbooking should be applied for using an Overbooking application letter to the Directorate General of Taxes office where the payment is administered by:

1. directly visiting the Tax Office; or
2. post or delivery service with a delivery receipt. 

The Overbooking should be applied for by:

The tax payment is eligible for Overbooking if it has not been set off against the Tax Payable on:

• Tax Return;
• Notice of Tax Collection;
• Notice of Tax Assessment;
• Notice of Tax Payable;
• Notice of Land and Building Tax Collection;
• Notice of Land and Building Tax Assessment;
• Import declaration, excise document, or Notice of Collection/Notice of Determination.

The following documents should be enclosed to the application for Overbooking: