To : Clients of Salaki & Salaki Re : Tax Alert – AKASIA Application … · 2017-03-14 · Re : Tax Alert – AKASIA Application System for Accessing Bank Account Information On

Friday, March 10, 2017

PERSEK SALAKI-SALAKI The Manhattan Square

Mid – Tower Lt. 16, Zone A Jl. TB Simatupang Kav. 1S, Jakarta Selatan

www.salaki-salaki.com

1

S &

S T

AX A

LERT

TAX ALERT SS/TXALERT/02/2017

To : Clients of Salaki & Salaki Re : Tax Alert – AKASIA Application System for Accessing

Bank Account Information

On January 6, 2017, the Indonesian Ministry of Finance enacted Minister of

Finance Decision No. 12/KMK.03/2017 (“KMK 12”) that regulates the technicalities of submitting request to access taxpayer bank account information via electronic system, along with the process of receiving approval at the Ministry of Finance. This electronic system is called AKASIA (“Aplikasi Buka Rahasia Bank”).

The Decision is effective at the time of enactment, that is January 6, 2017, but the implementation of AKASIA at all levels of DGT (service office, regional office, and central office) should be within 90 days after KMK 12 is enacted.

However, by February 1, 2017 (as stipulated in KEP DJP No. 23/PJ/2017), AKASIA implementation has already been started in several appointed tax service offices, and regional offices, which list you can refer to in the attachment of this circular.

Based on KMK 12, the request for access to bank account information

through AKASIA is submitted for the purpose of tax audit, tax preliminary investigation, tax criminal investigation, and tax collection. Such request is submitted by Tax Auditor, Tax Investigator, of Bailiff, at the tax service office level, tax regional office level, or tax central office level.

Prior to KMK 12, the process of submitting request until approval to obtain the access to bank account information could take up to 239 days. With KMK 12, such process can be done in only 30 working days.

Points that can be used for consideration for Taxpayer as the AKASIA

system is being implemented:

If the DGT decides to perform a tax audit, tax preliminary investigation, or tax criminal investigation on a particular taxpayer, OR if the taxpayer has outstanding tax administrative sanctions, now the DGT can submit a request to gain access to taxpayer’s bank account information in an easy and quick manner.

Friday, March 10, 2017

PERSEK SALAKI-SALAKI The Manhattan Square

Mid – Tower Lt. 16, Zone A Jl. TB Simatupang Kav. 1S, Jakarta Selatan

www.salaki-salaki.com

2

S &

S T

AX A

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TAX ALERT SS/TXALERT/02/2017

If the taxpayer is audited, and it is found that the taxpayer has not yet reported the bank accounts in its Annual Tax Return (“ATR”), then the balance of the bank accounts can be considered as additional income that has never been reported; thus, the tax on that income has never been paid. The DGT will assess the amount of tax due using the applicable tax rate, including the administrative sanction.

Taxpayer can participate in the Tax Amnesty program which will end in March 31, 2017, to report any bank accounts that have not been reported in its ATR. The redemption rate applicable for this period is 5% (for Domestic Assets or Repatriated Assets).

If the taxpayer does not want to participate in Tax Amnesty, taxpayer can opt for amending the previous year(s) ATR(s) to report the bank accounts that have not yet been reported. If the taxpayer opts for this option, please make sure that there is documentation available to prove that the money saved or invested in those bank accounts comes from income that has been taxed, and the tax on such income has been paid.

A copy of Minister of Finance Decision No. 12/KMK.03/2017, and KEP DJP No. 23/PJ/2017 as discussed above are provided together with this circular. Below please find attached the workflow chart for the implementation of AKASIA, starting from the submission of request, until approval at the Secretariat General of the Ministry of Finance. The workflow chart was prepared by the competent authorities involved in the implementation of AKASIA. (Please note that this TAX ALERT is by no means a summary of all the main issues covered in and concerns arising from the stated above new tax regulations.) PERSEK. SALAKI & SALAKI The Manhattan Square Mid – Tower, Lt. 16, Zone A Jl. TB Simatupang Kav. 1S Cilandak Timur Jakarta Selatan 12560 Ph.: +62-21-290-49905 / 290-49906 / 290-49908 Fax: +62-21-290-49907 E-mail: [email protected]

TECHNICAL GUIDANCE on OBTAINING

ACCESS to BANK ACCOUNT INFORMATION

via

APLIKASI BUKA RAHASIA BANK

KMK 12/KMK.03/2017

Old Workflow of Requesting Bank Account Information

36

22 53

35 23

52 38 Deputi Komisioner

21 34

24 Jenderal 11 Kepala Departemen 51

39

20 33 Direktur 50 Inteldik 10 12 25 40

2 Kasubdit P. Bukper

Deputi Direktur 49 19 41

9 13 32 3 26 Kepabeanan

8 Kepala Bagian 42 Kasi Bukper

I/II/III 8 18 4 31

27 Pajak I 14 47 1 43 Kepala Seksi

5 Pelaksana 7 Pelaksana Bukper

Pelaksana 17 30 28 46

44 Pelaksana 15

6 16 29 45

>20 Personnel with Average Processing Days of >239 Days

Disposition

“Default”

Pemeriksa

Bukper

Kepala UPPBP

Kabid PPIP

Kasi

Adminbukper

dik

Adminbukper

dik

Direktur Jenderal

Pajak

Direktur

Ketua Dewan

37 Komisioner

4

Menteri

Keuangan

Sekretaris

Karo Hukum

Kabag Hukum

Pajak &

Kasi Hukum

Pelaksana

Biro Hukum

Hours required to

send physical letters

Hours Required for Manual, Repetitious

Processing

Komisioner Update

Departemen

Gakkum/P2

Kanwil/

AKASIA

AKRAB OJK

Ketua Dewan

Deputi

Komisioner

Kepala

Direktur

Deputi Direktur

Kepala Bagian

Kepala Seksi

LO OJK

20 hari Kerja

Approve/

Reject

+/- 30 working

days

( 80%) Approve/

Reject

+ Status

Update Approve/

+ Export + Status

Menteri

Keuangan

PUSHAKA

5 hari Kerja

Reject

+ Status

Update

Kepala Report Kantor

Direktur Jenderal

Pajak

Direktur

Add/Edit

Fungsional/

Juru Sita

Kabid di

Kasi di KPP

Kasubdit

Terkait

Kasi/Pelaksana

KANWIL/KPP

Kasi

LO KPDJP

2 hari Kerja 3 hari Kerja

Export + Status

Update

New Workflow for Requesting Access to Bank

Account Information via

Hours Required for Sending Physical

Letters

Hours Required for Manual, Repetitious

Processing

Disposition “Default”

KPP / Kanwil DJP

Kementerian Keuangan

55 days

OJK

64 days 120 days

AKASIA

No Sending of Physical Letters

1x input into system

Automated Process

2 days

5 days 20 days 3 days

AKRAB OJK

Finished in +/- 30 days

A

KPDJP B

C

B KPDJP

OJK

KEMENTERIAN

KEUANGAN

KANWIL

DJP

A

Comparison of Old vs. New Workflow

Current Process – Average > 239 days

Request for Access to Bank Account Information @

Tax Service Office For the purpose of:

■ Tax Audit ■ Tax Collection

Estimate: 2 working days

Tax Audit

Process is continued at Tax

Audit & Collection Directorate in

DGT Head Office

6

Tax Auditor Performs Material & Formal Review

7 3

Head of Tax

Office Input Data on Taxpayer whose Bank Account Data is Requested

1 Tax Auditor 5

4

Input 2

Head of Audit

Ap

pro

val in

AK

AS

IA

Do

cu

me

nt

Sig

nin

g

PR

INTIN

G

Legend:

1 = Input into Akasia

2/3 = Approval in AKASIA

4 = Printing Request Letter

5= Initialing Request Letter

6 = Signing Request Letter

7 = Filing Request Letter


Process is continued at Tax

Audit & Collection

Directorate in DGT Head Office

6 7

3

Head of Tax

Office Input Data on Taxpayer whose Bank Account Data is Requested

1 Bailiff 5

4

Input 2

Head of Collection

Ap

pro

val in

AK

AS

IA

Do

cu

me

nt

Sig

nin

g

PR

INT

Legend:







Tax Collection

Bailiff Performs Material & Formal Review

Request for Access to Bank Account Information @

Tax Regional Office

For the purpose of:

■ Tax Audit ■ Tax Preliminary Investigation

■ Tax Criminal Investigation


Process is continued at Directorate of

Tax Audit & Collection in DGT Central

Office

7

Head of Tax

Regional Office

6 8

Tax Auditor Performs Material

& Formal Review 3

Kabid P2IP Input Data on Taxpayer whose Bank Account Data is Requested

1 5 Tax Auditor

4

Input 2

Kasi Adminbimrik

Ap

pro

val in

AK

AS

IA

Mo

nit

ori

ng

Do

cu

me

nt

S

ign

ing

PR

INT

Legend:




5 & 6 = Initialing Request Letter



Tax Audit


Process is continued at

Directorate of Law Enforcement in

DGT Central Office

7

Head of Tax

Regional Office

6 8

Tax Preliminary Investigator Performs

Material & Formal Review

3


1 5

Tax Preliminary Investigator

4

Input 2

Kasi Adminbuperdik

Ap

pro

val in

AK

AS

IA

Mo

nit

ori

ng

Do

cu

me

nt

Siign

ing

PR

INT

Legend:







Tax Preliminary Investigation


Process is continued at

Directorate of Law Enforcement in

DGT Central Office

7

Head of Tax

Regional Office

6 8

Tax Criminal Investigator Performs


3


1 5

Tax Criminal Investigator

4

Input 2

Kasi Adminbuperdik

Ap

pro

val in

AK

AS

IA

Mo

nit

ori

ng

Do

cu

me

nt

Siign

ing

PR

INT

Legend:







Tax Criminal Investigation

Requesting Access to Bank Account Information @

Central Tax Office of DGT

for the purpose of:

■ Tax Audit ■ Tax Preliminary Investigation ■ Tax Criminal Investigation


Process is continued

at Directorate of Tax

Audit & Collection in

DGT Head Office

6 7

Tax Auditor Performs


3

Kasubdit

Pengendali in DAC Input Data on Taxpayer whose Bank Account Data is Requested

1 Tax Auditor 5

4

Input 2

Kepala Seksi in DAC Mu

lti-le

ve

l Ap

pro

va

l in

AK

AS

IA

Do

cu

me

nt

Sig

nin

g

PR

INT

Legend:







Tax Audit in Directorate of Audit & Collection (DAC)


Process is

continued at

Directorate of

Law

Enforcement

6 7 Tax Preliminary Investigator

Performs Material & Formal

Review

3

Kasubdit Buper Input Data on Taxpayer whose Bank Account Data is Requested

1 Tax Preliminary Investigator

5

4

Input 2

Kepala Seksi in

Subdit Buper

Mu

lti-le

ve

l Ap

pro

va

l in

AK

AS

IA

Do

cu

me

nt

S

ign

ing

PR

INT

Legend:







Tax Preliminary Investigation in Directorate of Audit & Collection


Process is

continued at

Directorate of

Law

Enforcement

6 7 Tax Criminal Investigator

Performs Material &

Formal Review

3

Kasubdit

Penyidikan Input Data on Taxpayer whose Bank Account Data is Requested

1 Tax Criminal Investigator

5

4

Input 2

Kepala Seksi in Subdit

Penyidikan

Mu

lti-le

ve

l Ap

pro

va

l in

AK

AS

IA

Do

cu

me

nt

Sig

nin

g

PR

INT

Legend:







Tax Crime Investigation in Directorate of Audit & Collection

Processing of Request to Access Bank Account Information by

Directorate of Audit &

Collection

(process continuation)

Tax Audit 5

Director of Taxation

Estimate : 3 working days

4 Director of Audit & Collection

3 Kasubdit KersDuk

7 2

6 Kasi in Subdit KersDuk

Executive in Subdit KersDuk 1

Executive in Subdit KersDuk

Ap

pro

va

l t

hro

ugh

A

KA

SIA

PR

INT

Legend:

1 = Processing request in AKASIA

2 s.d. 5 = Approval in AKASIA

6 = Print physical copy of Nota Dinas

Rahasia

7 = Filing of Nota Dinas Rahasia

Tax Collection 5

Director of Taxation


4 Director of Audit & Collection

3 Kasubdit Penagihan

7 2

6 Kasi in Subdit Penagihan

Executive in Subdit Penagihan 1

Executive in Subdit Penagihan

Ap

pro

va

l t

hro

ugh

A

KA

SIA

PR

INT

Legend:




Rahasia


Processing of Request to Access Bank Data Information by

Directorate of Law

Enforcement

(process continuation)

5 Director of Taxation


4 Director of Law Enforcement

3 Kasubdit Bukper

7 2

6 Kasi in Subdit Bukper

Executive in Subdit Bukper 1

Executive in Subdit Bukper

Ap

pro

va

l t

hro

ugh

A

KA

SIA

PR

INT

Legend:




Rahasia


Tax Preliminary Investigation

5 Director of Taxation


4 Director of Law Enforcement

3 Kasubdit Penyidikan

7 2

6 Kasi in Subdit Penyidikan

Executive in Subdit Penyidikan 1

Executive in Subdit Penyidikan

Ap

pro

va

l t

hro

ugh

A

KA

SIA

CE

TA

K

Legend:




Rahasia


Tax Criminal Investigation

Final Approval of Request for Access @

the SECRETARIAT GENERAL

of the

MINISTRY OF FINANCE


2

Finance Minister

Executive in TU Menteri

(Pushaka) 1

Sending of

Documents 3

4

PR

INT

Inp

ut

Re

po

rtin

g &

Mo

nit

ori

ng

Legend

1 = Print Request Letter from Akasia

2 = Signing of Request Letter for approval

3 = Letter Numbering & status update

4 = Sending of data & documents to OJK

General Principles of Business Process

through

Request for access can only be submitted if the formalities for Tax Audit, Tax Preliminary Investigation, Tax Criminal Investigation, and Tax Collection have been recorded in SIDJP database.

Responsibility for the formal and material requirements lies on the

request initiator, that is the Tax Auditor or Investigator or Collector

Initiator must perform due diligence / verification before

submitting data into Akasia;

The next Officer can only reject or accept (cannot do any

editing);

There is no transfer of physical documents between offices or

directorates within Ministry of Finance.

Request for access is submitted from Echelon III (KPP/Kanwil/KPDJP) to

Director in the Central Office (Audit & Collection / Law Enforcement).

Kanwil DJP Sumsel Babel

KPP Pratama Palembang Ilir Barat

KPP Tanjung Pandan Kanwil DJP Kalbar

KPP Mempawah

KPP Sintang Kanwil DJP Sulutenggomalut

KPP Manado

KPP Gorontalo

Kanwil DJP Papua Maluku

KPP Jayapura

KPP Sorong

KPDJP, Jakut, Jaksus,

KPP Pademangan,

KPP Palmerah

KPP PMA 2

KPP LTO 4

Jakbar, LTO Kanwil DJP Bali

KPP Madya Denpasar

KPP Pratama Gianyar Kanwil DJP DIY

KPP Sleman

KPP Bantul

Effective date of AKASIA implementation: min. 90 days after Jan 6, 2017

For the following units (KEP-23/PJ/2017): February 1, 2017

Tim Khusus Percepatan Permintaan dan

Perolehan Perintah Tertulis Membuka

Rahasia Perbankan Nasabah Penyimpan

KEP-76/PJ/2016 Tanggal 26 April 2016