INTEREST ON DEBT ELIMINATION OF TAX PENALTIES

If you have a tax debt that arose prior to the date of January 1, 2015 and you pay off the tax debt prior to January 1, 2016, you can earn interest on the removal of sanctions Tax Debt.Tax debt in question is the amount of tax not paid or underpaid at maturity repayment as specified the assessment letter on tax underpayment or tax underpayment assessment letter Supplement, as well as the Decree of Correction, Decree Objection, Judgment Appeal or
 


Reconsideration Decision, which causes the amount of tax payable increases.In order to obtain the elimination of interest on debt is tax penalties, you must submit a written request to the Director General of Taxation.Request removal of sanctions interest must meet the following conditions:a. Tax debt has been repaid by the taxpayer; andb. Sanctions are the remaining interest in STPs which have not been paid by the taxpayer. 
Request removal of sanctions interest must meet the following requirements: 
a. One (1) request for 1 (one) STPs, except in the case on an assessment letter Or a tax 
    underpayment assessment letter on tax underpayment addition, Decree Rectification, Decree 
    Objection, Judgment Appeal or Judicial Review Verdict  published more than 1 (one) STPs, then 1 
    (one) petition may be filed for more than 1 (one) STPs;
 b. Submitted in writing in Indonesian;
 c. Attach proof of payment of tax debts in the form of the Tax Payment or administrative means
     Another equated with the Tax Payment;
 d. Submitted to the Tax Office where taxpayer is registered; 
 e. Signed by the taxpayer and in the case of a written request signed by not
     Taxpayers, the application form must be enclosed with the special power of attorney
     referred to in Article 32 paragraph (3) of the Act KUP. 

Source: Ministry of Finance Regulation No. 29 / PMK.03 / 2015