Application and Utilization of Tax Allowance

Tax Allowance Merupakan Fasilitas Pajak Penghasilan Untuk Penanaman Modal Di Bidang-Bidang Usaha Tertentu Dan/Atau Di Daerah-Daerah Tertentu Yang Dapat Diajukan Maksimal 1 (Satu) Tahun Sejak Tanggal Pengajuan Kegiatan Usaha.

Jika Anda Mengalami Kesulitan Untuk Memproses Permohonan Fasilitas Tax Allowance. Anda Dapat Mengikuti Langkah-Langkah Dibawah Ini:

1. Make sure you have access rights

Rights in the form of a username and password sent to the e-mail specified during registration

2. Visit https://oss.go.id/

3. Select SIGN

4. Enter Username and Password, then click the ENTER

Application Tax Allowance Facility

1. Go to Menu Facility >> Tax Allowance >> Request

Click on the menu Facility
Navigate to the Tax Allowance, then
Click Application

2. Select Business Activities to be processed

Click Dropdown to display the menu. Select business activity.
Click Select Business Activity to proceed to the next stage.
If the business actor is sure that he will process this business activity, then select Continue to continue the application

3.a Complete the Requirements Document required

PAGE 1. COMPANY DATA:

Make sure the Business Entity Data is correct.

(Click View Data to view Business Entity Data and also Print NIB)

Click Next to go to the next page

3.b Complete the Requirements Document required

PAGE 2. DOCUMENTS REQUIREMENTS

Automatic Validation

of Fiscal Certificates for Domestic Shareholders

Click Attach Icon to Upload

Asset Data Requirements Document (available format)

Click Check SKF To Check Fiscal Certificates
Click Change Documents To Change Documents
Click Download Documents To Download Documents

3.b Complete the Requirements Document required

UMKM Commitment Online Form

Click Add to fill out the UMKM Commitment

Form Online UMKM

Type of Activity that can be offered to work with local UMKMs/entrepreneurs' national
Estimated Work Value (Minimum work value of RP. 500,000,000 (Five hundred million rupiahs))
Estimated Implementation Time

Click Save Data to save data Online UMKM Commitment Form
Click Next to go to the next page

3.c Submitting a Tax Allowance Application to the Ministry of Investment/BKPM Processor

Double-check the application document if necessary

Click Download Attachment to view uploaded documents
Click Download the UMKM Commitment Online Form to see a printout of the data entered in the UMKM Commitment Online Form

4. Submitting a Tax Allowance Application to the Ministry of Investment/BKPM Processing

Select all statements/disclaimers to be able to continue with the application process and that the data entered is correct
Write note if necessary
Click Process Application to send an application to the Ministry of Investment/BKPM

5. Select List of Tax Allowance Applications in order to see the status of the application

Status of the Applicant's Tax Allowance Application

– Draft → Application is still on the Applicant's side and has not been sent to the Applicant's BKPM
– Revised Application → Application is returned to the Applicant for repaired
Applicant - Application Rejected → Application rejected due to requirements and completeness of data not in accordance with applicable law
BKPM – Document Received → Application entered into BKPM account BKPM
– Evaluation Process → Application begins to be evaluated by BKPM
BKPM - Application Approved → Process of Issuing KMK → Application is in the process of issuing KMK
Applicant - Copy of Facility Approval Decision Accepted → Copy of KMK has been issued and can be seen by the Applicant

5. Select List of Tax Allowance Applications so that you can see the status of the application

UMKM Status Tax Allowance

Applicant - UMKM Draft → The UMKM application is still on the Applicant's side and has not been sent to PU
PU - UMKM Evaluation Process → The application has begun to be evaluated by the BKPM
Applicant - UMKM Repair → UMKM Application is returned to the Applicant for repairs
Applicant - UMKM Approved → UMKM Application is in the process of issuing Official Notes

6. Processing of Tax Allowance by BKPM until the issuance of a Decision Letter on

Processing of Tax Allowance

When the status of the application is at BKPM – Document Received, the company cannot change the business data applied for and the application requirements uploaded.

7. Business Actor Receives Decision Letter

To view the issued decision letter:

Select the Request List
If the application status has changed to: "Applicant - Copy of Accepted Facility Approval Decree"
Click Print KMK to print a copy of KMK

Utilization of Tax Allowance Facility

1. Menu Facilities >> Tax Allowance >> Utilization of Tax Allowance

Click on the menu Facility
Navigate to the Tax Allowance, then
Click Utilization

2. Select Business Activities to be processed

Click Dropdown to display the Preview/Process
Click Preview/Process to continue to the next stage.
If the business actor is sure that he will process this application, then select Continue to continue the application

3.a Complete the Requirement Document required

PAGE 1. COMPANY DATA:

Make sure the Business Entity Data is correct.

(Click View Data to view Business Entity Data and also Print NIB)

Click Next to go to the next page

3.b Complete the required Document Requirements

PAGE 2. DOCUMENT REQUIREMENTS

Automatic Validation

Fiscal Certificate For Domestic Shareholders

Click Icon Attach To Upload Requirements Documents

1. Upload The Asset Details Document In The Investment Value Plan

Click Change Document To Change Documents
Click Download Documents To Download Documents

2. Upload The Asset Realization Document

3. Upload The Layout Document

4. Upload Sales Invoice Documents Or Other Documents Related To Own Use

5. Click Icon Calendar To Select A Commercial Production Start Date

If The Document Has Been Completed Then Click Next To Go To The Next Page

4. Delivery of Tax Allowance Utilization to Processor (DJP)

Select all statements /disclaimer to be able to proceed with the application process and that the data entered is correct,
Write a Note if necessary,
Click Application Process to send the application to DJP

5. Select List of Tax Allowance Utilization so that you can see the status of the application

Status of the Applicant's Tax Allowance Utilization Application

– Draft -> Application is still on the Applicant's side and has not been sent to the DJP
DJP – Document Received -> Application entered into the DJP account
DJP – Evaluation Process -> Application begins to be evaluated by DJP
DJP - Application Approved -> DJP sends notification that the application is approved by the
Applicant – Revised Application -> Application is returned to Applicant for correction

6. Processing of Tax Allowance Utilization by DJP until the issuance of Decision Letter on

Processing of Tax Allowance Utilization

When the status of the application is still at DJP - Field Examination, the company cannot change the business data applied for and the uploaded application requirements.
Notes are messages given by DJP.

7. Business Actors Receive a Decree

To view a decree that has been issued:

Menu List
ApplicationIf the status on the Application List has changed to: “Applicant - Field Examination Results”
Click Print Utilization Decree to print a Utilization Copy