: Peraturan Menteri Keuangan Republik Indonesia No.118/PMK.03/2016 Tentang Pelaksanaan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak ( English Version )

MINISTRY OF FINANCE
OF THE REPUBLIC OF INDONESIA
(copy)
MINISTERIAL DECREE OF FINANCE OF THE REPUBLIC OF INDONESIA
Number: 118/PMK.03 Year 2016
Concerning
THE IMPLEMENTATION OF LAW NUMBER 11 YEAR 2016 ON TAX AMNESTY
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering

that in order to implement the stipulations of Article 24 letters a, b, d, and e of Law
Number 11 Year 2016 on Tax Amnesty, it shall be necessary to enact a Ministerial
Decree of Finance on the implementation of Law Number 11 Year 2016 on Tax
Amnesty;

Referring to in 1. Law Number 11 Year 2016 on Tax Amnesty (State Gazette of the Republic of
Indonesia Year 2016 Number 131, Supplement to State Gazette of the Republic of
Indonesia Number 5899);
2.

Law Number 7 Year 1983 on Income Tax (State Gazette of the Republic of
Indonesia Year 1983 Number 50, Supplement to State Gazette of the Republic of
Indonesia Number 3263) as having been amended for several times and the latest
amendment by Law Number 36 Year 2008 on the Fourth Amendment of Law
Number 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year
2008 Number 133, Supplement to State Gazette of the Republic of Indonesia
Number 4893);
DECIDES

To Enact

Indonesian Ministerial Decree of Finance on the Implementation of Law Number 11
Year 2016 on Tax Amnesty
CHAPTER I
GENERAL PROVISION
Article 1
In this Indonesian Ministerial Decree what is meant by:
1. Law on Tax Amnesty shall be Law Number 11 Year 2016 on Tax Amnesty.
2. Tax Amnesty shall be the removal of tax payable by not imposing an administrative
sanction of taxation and criminal sanction in the sector of taxation, as long as there

is an intention to reveal the assets and pay Compensation Money (Redeem) as
regulated in the prevailing Law on Tax Amnesty.
3. Taxpayer shall be an individual or an entity that has right and obligation of taxation
as in compliance with the prevailing laws and regulations of taxation in Indonesia.
4. Assets shall be the accumulation of additional economic capacity in form of all
assets, either the tangible or intangible assets, either the movable or immovable
assets, used for either business or non-business, located in and/or outside the
territory of the Unitary State of the Republic of Indonesia.
5. Liabilities shall be the principal amount of liabilities that have yet to be settled/ paid
in regard of direct acquirement of assets.
6. Fiscal Year shall be a period of 1 (one) calendar year except the Taxpayer applies a
book year not similar to the calendar year.

7. Tax Payable (Tax Payment in Arrears) shall be a principal amount of tax that has yet
to be settled or paid as referring to a Letter of Tax Notice (Tax Claim) in which is
stated the principal amount of tax payable, and also referring to a letter of notice on
under-payment of tax, a letter of notice on additional under-payment of tax, a letter
of decision on correction, a letter of decision on objection, a verdict of appeals and a
verdict on legal review that may cause the amount of tax payable to become greater
including the amount of tax that should not be returned, as regulated in Law on

General Stipulations and Procedure of Taxation.
8. Compensation Money (Payoff) or Redeem shall be an amount of money paid to the
State Treasury in light of Tax Amnesty.
9. Crime in Taxation shall be the crime as regulated in Law on General Stipulations and
Procedure of Taxation.
10. Letter of statement on assets for tax amnesty, hereinafter referring to Letter of
Statement shall be a letter (document) that is used by taxpayer to report the assets,
liabilities, net value of assets, and the calculation of Compensation Money
(Redeem).
11. Minister shall e the Mi iste
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12. Letter of Advice on Tax Amnesty, hereinafter referring to Letter of Advice shall be a
letter issued by Minister as an evidence for Tax Amnesty.

13. Letter of Notice on the Latest Annual Income Tax hereinafter referring to the Latest
SPT PPh shall be:
a. Letter of Notice on Annual Income Tax for Fiscal Year 2015 of the taxpayer, of
which the book year ended in a period from July 1, 2015 through December 31,
2015; or
b. Letter of Notice on Annual Income Tax for Fiscal Year 2014 of the taxpayer, of
which the book year ended in a period from January 1, 2015 through June 30,
2015.
14. Letter of Notice on Annual Income Tax shall be the Letter of Notice on Income Tax
for a fiscal year or part of the fiscal year.
15. Management of Data and Information shall be a system of administration of data
and information of Tax Payer in light of Tax Amnesty, of which is managed by
Minister.
16. Regional Office of Directorate General where the tax payer is registered and
hereinafter referring to Regional Office of DJP of Registered Taxpayer shall be a
regional office of Directorate General of Taxation whose scope of work area includes
Office of Taxation (tax services) where the taxpayer is obliged to fulfill the
requirement on taxation concerning Corporate Income Tax or Individual Income Tax.
17. Office of Taxation (tax services) where the taxpayer is registered and hereinafter
referring to KPP of Registered Taxpayer shall be the office of taxation where the

taxpayer is obliged to fulfill the requirement on taxation concerning Corporate
Income Tax or Individual Income Tax.
18. Bank of Perception shall be a commercial bank assigned by Minister to receive the
payment of “tate’s e e ues and based on the Law on Tax Amnesty it is assigned to
receive the Compensation Money (Redeem or Payoff) and/ or the fund repatriated
into the territory of the Unitary State of the Republic of Indonesia in light of the
implementation of Tax Amnesty.
19. The Latest Fiscal Year shall be the Fiscal Year ended in a period from January 1, 2015
through December 31, 2015.

CHAPTER II
SUBJECT AND OBJECT OF TAX AMNESTY
Article 2
(1) Every tax payer shall have the right to Tax Amnesty.
(2) The taxpayer that has the right to Tax Amnesty as cited in paragraph (1) shall be the
tax payer who is obliged to submit the letter of notice on annual income tax.
(3) In case the taxpayer as cited in paragraph (1) has yet to have an index number of
taxpayer (NPWP), the taxpayer shall conduct a previous registration in order to
obtain an NPWP at the office of taxation whose work area covers the place of living
or domicile of the taxpayer.

(4) Excluded from the stipulations as cited in paragraph (2) shall be the taxpayer who is
currently:
a. in a process of investigation and the document of investigation has been
declared complete by the office of attorney;
b. in the process of trial at court; or
c. in the process of criminal punishment,
for any of crimes of taxation.
Article 3
(1) Tax Amnesty as cited in Article 2 paragraph (1) shall be granted to taxpayer who
reveals the ownership of assets as stated in the letter of statement.
(2) Tax Amnesty as cited in paragraph (1) shall include the removal of tax payable up to
the end of the latest fiscal year, of which has not been paid or not fully paid by
taxpayer.
(3) Tax payable as cited in paragraph (2) shall include the payables as follows:
a. Income Tax; and
b. Value-added tax (VAT) or VAT and tax of sales of luxurious goods.
CHAPTER III
LETTER OF STATEMENT
Article 4
(1) In order to be granted the tax amnesty, the Letter of Statement as cited in Article 3

paragraph (1) shall be submitted to Minister through KPP where Taxpayer is
registered or in a certain place.
(2) The Letter of Statement as cited in paragraph (1) shall at least include the
information of the identity of taxpayer, assets, liabilities, net value of assets, and the
calculation of Compensation Money (Redeem), of which shall be prepared in a
format as cited in Appendix letter A of this Ministerial Decree.
Article 5
Information about the identity of taxpayer as cited in Article 4 paragraph (2):
a. for individual taxpayer, shall include:

1. name;
2. address;
3. index number of taxpayer (NPWP);
4. index number of citizenship;
5. number of passport, if any; and
6. number of document of business permit, for a person who is obliged to own as
in compliance with the prevailing laws and regulations;
b. for entity as Taxpayer, shall include:
1. name;
2. address;

3. index number of taxpayer (NPWP);
4. number of document of business permit;
Article 6
(1) The assets as cited in Article 4 paragraph (2) shall include:
a. the assets that have been reported in the latest SPT PPh; and
b. additional assets that have not been reported or not been fully reported in the
latest SPT PPh.
(2) The assets that have been reported in the latest SPT PPh as cited in paragraph (1)
letter a shall be in denomination of Rupiah based on the value as reported in the
latest SPT PPh.
(3) Additional assets that have not been reported or not been fully reported in the latest
SPT PPh as cited in paragraph (1) letter b shall be in denomination of Rupiah based
on:
a. nominal value of asset in form of cash; or
b. normal value of assets except cash at the end of the latest fiscal year.
(4) In case that the taxpayer is obliged to submit a Letter of Notice of Annual Income
Tax not in denomination of Rupiah, the value of assets as cited in paragraph (2) shall
be later on determined in the currency of Rupiah based on the exchange rate as
determined by Minister for the sake of calculation of tax on the date at the end of
the latest fiscal year of the latest SPT PPh.

(5) In case that the value of additional assets as cited in paragraph (3) is not in the
denomination of Rupiah, the value of additional assets shall be later on determined
in the currency of Rupiah based on:
a. nominal value of the cash as asset; or
b. normal value at the end of the latest fiscal year of the assets except Cash,
of which shall be based on the exchange rate as determined by Minister for the
sake of calculation of tax at the end of the latest fiscal year.
(6) The normal value as cited in paragraph (3) letter b and paragraph 5 letter b shall be
the value that depicts the condition and situation of similar or equal assets based on
the calculation by Taxpayer.

Article 7
(1) The liabilities as cited in Article 4 paragraph (2) shall include:
a. the liabilities that have been reported in the latest SPT PPh; and
b. the liabilities that have not been reported in the latest SPT PPh, of which are
directly related to the acquirement of additional assets as cited in Article 6
paragraph (1) letter b.
(2)The liabilities that have been reported in the latest SPT PPh as cited in paragraph (1)
letter a shall be in denomination of Rupiah based on the value that is reported in the
latest SPPT PPh.

(3) The liabilities that are directly related to the acquirement of additional assets as
cited in paragraph (1) letter b shall be in denomination of Rupiah based on the value
that is reported in the list of liabilities of the latest fiscal year.
(4) In case that the taxpayer is obliged to submit a letter of notice of annual PPh not in
denomination of Rupiah, the value of liabilities as cited in paragraph (2) shall be later
on determined in the currency of Rupiah based on the exchange rate as determined
by Minister for the sake of calculation of the tax at the end of the date of the latest
fiscal year of the latest SPT PPh.
(5) In case that the value of liabilities that are directly related to the acquirement of
additional assets as cited in paragraph (3) not in denomination of Rupiah, the value
of liabilities shall be later on determined in denomination of Rupiah based on the
exchange rate as determined by Minister for the sake of calculation of the tax at the
end of the latest fiscal year.
(6) The liabilities that are directly related to the acquirement of additional assets as
cited in paragraph (1) letter b shall be the liabilities, of which can be legally
confirmed about the fact and existence of the liabilities that are directly related to
the acquirement of additional assets.
Article 8
(1) The net value of assets as cited in Article 4 paragraph (2) shall be calculated based on
the value of additional assets that have not been reported or have not been fully

reported in the latest SPT PPh as cited in Article 6 paragraph (3) and Article 6
paragraph (5) minus the value of liabilities as cited in Article 7 paragraph (5).
(2) In calculating the value of liabilities that are directly related to the acquirement of
additional assets, of which can be calculated as the factor of deduction of the value
of assets as cited in paragraph (1), and there will be requirements as follows:
a. for corporate taxpayer (entity), the liabilities that can be used as deduction shall
be maximal 75% (seventy five percent) of the value of each additional asset that
is directly related; or
b. for individual taxpayer, the liabilities that can be used as deduction shall be
maximal 50% (fifty percent) of the value of each additional asset that is directly
related
to the acquirement of the additional assets.
(3) The net value of assets as cited in paragraph (1) shall be used as the basis of payment
of Compensation Money (Redeem).
(4) In case that the new taxpayer has obtained NPWP after the year 2015 and has yet to
submit the latest SPT PPh, the net value of additional assets as stated in the letter of
statement shall be fully calculated as the basis of imposition of Compensation Money
(Redeem).

Article 9
The Compensation Money (Redeem) as cited in Article 4 paragraph (2) shall be
calculated by multiplying the tariff of Compensation Money with the basis of the
payment/ imposition of Compensation Money as cited in Article 8 paragraph (3) or
Article 8 paragraph (4).
Article 10
(1) The tariff of Compensation Money (Redeem) as cited in Article 9 of:
a. the assets located inside the territory of the Unitary State of the Republic of
Indonesia; or
b. the assets located outside the territory of the Unitary State of the Republic of
Indonesia that are repatriated into the territory of the Unitary State of the
Republic of Indonesia and invested in the territory of the Unitary State of the
Republic of Indonesia in a period of no shorter than 3 (three) years as of the
time of repatriation,
shall be as follows:
1. 2% (two percent) in the period of submission of the letter of statement as of the
date of the effectiveness of Law on Tax Amnesty up to September 30, 2016;
2. 3% (three percent) in the period of submission of the letter of statement from
October 1, 2016 through December 31, 2016; and
3. 5% (five percent) in the period of submission of the letter of statement from
January 1, 2017 through March 31, 2017.
(2) The tariff of Compensation Money (Redeem) as cited in Article 9 of the assets
outside the territory of the Unitary State of the Republic of Indonesia that are not
repatriated into the territory of the Unitary State of the Republic of Indonesia shall
be as follows:
a. 4% (four percent) in the period of submission of the letter of statement as of the
effectiveness of Law on Tax Amnesty up to September 30, 2016;
b. 6% (six percent) in the period of submission of the letter of statement from
October 1, 2016 through December 31, 2016; and
c. 10% (ten percent) in the period of submission of the letter of statement from
January 1, 2017 through March 31, 2017.
(3) The tariff of Compensation Money (Redeem) as cited in Article 9 for taxpayer whose
business turnover is up to Rp4,800,000,000 (four billion eight hundred million
rupiah) shall be as follows:
a. 0.5% (point five percent) for the taxpayer who reveals the value of assets
amounting up to Rp10,000,000,000 (ten billion) as stated in the letter of
statement; of
b. 2% (two percent) for the taxpayer who reveals the value of assets amounting
more than Rp10,000,000,000 (ten billion) as stated in the letter of statement,
in the period of submission of the letter of statement in the first month as of the
effectiveness of the law on tax amnesty up to March 31, 2017.
(4) Assets as cited in paragraph (3) letters a and b shall be all of the assets of the
taxpayer as cited in Article 6 paragraph (1).
CHAPTER IV
TAXPAYER WITH CERTAIN AMOUNT OF BUSINESS TURNOVER

Article 11
(1) Taxpayer whose business turnover amounting up to Rp4,800,000,000 (four billion
eight hundred million rupiah) as cited in Article 10 paragraph (3) shall be regarded as
a taxpayer who:
a. owns a business turnover derives from a source of income from the business
operation; and
b. does not receive income from job based on work relationship and/ or freelance
job.
(2) The freelance job as cited in paragraph (1) letter b shall be a job conducted by an
individual with specific skills that are used for the basis of business to make income
that is not legally bound by the work relationship, such as medical doctor
(physician), notary, accountant, architect, or lawyer.
Article 12
The business turnover as cited in Article 10 paragraph (3) shall be determined based
on:
a. the letter of statement on the amount of business turnover, of which contains the
record of business turnover of Taxpayer from January through December in the
fiscal year 2015, for a taxpayer who has yet to have the obligation to submit a letter
of notice on annual income tax; or
b. The latest SPT PPh of taxpayer who already has the obligation to submit a letter of
notice on annual income tax.
CHAPTER V
REQUIREMENT AND PROCEDURE ON SUBMISSION OF LETTER OF STATEMENT
Article 13
(1) Taxpayer who submits a letter of statement as cited in Article 4 paragraph (1) shall
fulfill the requirements as follows:
a. to have index number of taxpayer (NPWP);
b. to pay Compensation Money (Redeem);
c. to fully settle the payment of Tax Payable (tax payment in arrears);
d. to fully pay the tax that is unpaid or under-paid or the amount that should not be
returned to the taxpayer who is currently in a process of inspection of
preliminary evidences and/ or investigation of crime in taxation;
e. to submit the latest SPT PPh for taxpayer who already has the obligation to
submit a letter of notice on annual income tax; and
f. to revoke a request and/ or a proposal for:
1. the return of the excess of amount of tax payment;
2. the reduction or the removal of administrative sanction as stated in the
document of determination on taxation and/ or the document on tax claim;
3. the reduction or the cancellation of the document of determination on
incorrect tax;
4. the reduction or the cancellation of document on claim of incorrect tax;

5. objection;
6. the correction of document on tax claim, the document on determination of
tax and/ or letter of decision;
7. appeals;
8. lawsuit; and/ or
9. legal review,
In case that the taxpayer is currently submitting a letter of request and/ or
proposal and the letter of decision or decision has not been issued yet.
(2) For taxpayer who has intention to repatriate additional assets into the territory of
the Unitary State of the Republic of Indonesia, in addition to the fulfillment of the
requirements as cited in paragraph (1), the taxpayer shall be obliged to:
a. repatriate the additional assets into the territory of the Unitary State of the
Republic of Indonesia through Bank of Perception and invest the additional
assets into the territory of the Unitary State of the Republic of Indonesia for at
least 3 (three) years:
1. before December 31, 2016, for taxpayer who chooses to use the tariff of
Compensation Money (Redeem) as cited in Article 10 paragraph (1) letter b
points 1 and 2; and/ or
2. before March 31, 2017, for taxpayer who chooses to use the tariff of
Compensation Money (Redeem) as cited in Article 10 paragraph (1) letter b
point 3; and
b. attach the letter of statement on the repatriation and investment of additional
assets as cited in letter a by using a format of sample as cited in Appendix letter
B of this Ministerial Decree.
(3) In case the taxpayer has an intention to repatriate the additional assets into the
territory of the Unitary State of the Republic of Indonesia as cited in paragraph (2),
the additional assets from outside the territory of the Unitary State of the Republic
of Indonesia shall be repatriated into the territory of the Unitary State of the
Republic of Indonesia through the branch of Bank of Perception abroad for a period
of no shorter than 3 (three) years since the taxpayer has placed the additional assets
in the Bank of Perception abroad.
(4) The branch of Bank of Perception abroad as cited in paragraph (3) shall repatriate
the additional assets to the Bank of Perception in Indonesia no later than another
work day as of the placement of the additional assets in the branch of Bank of
Perception abroad.
(5) For taxpayer who reveals the additional assets located in/ or placed in the territory
of the Unitary State of the Republic of Indonesia, in addition to the fulfillment of
requirements as cited in paragraph (1), the taxpayer:
a. shall not be allowed to relocate the additional assets outside the territory of the
Unitary State of the Republic of Indonesia for at least 3 (three) years as of the
issuance of the Letter of Statement; and
b. shall be obliged to attach a letter of statement on no intention to relocate the
additional assets from inside the territory of the Unitary State of the Republic of
Indonesia to outside the territory of the Unitary State of the Republic of
Indonesia as cited in letter a by using a format of sample as cited in Appendix
letter C of this Ministerial Decree.
(6) The letter of statement as submitted by the taxpayer as cited in paragraph (1) shall
be attached with:

a. the evidence of payment of Compensation Money (Redeem) in form of document
of tax payment or a e eipt of “tate’s e e ues;
b. the evidence of full settlement of the payment of Tax Payable in form of
document of tax payment or a receipt of State’s e e ues a d/ o a document
on non-tax payment including a list of payments in arrears, for the taxpayer who
has the payments in arrears;
c. the list of details of assets by using a format of sample as cited in Appendix letter
D of this Ministerial Decree including the information about the ownership of
the assets as reported;
d. the list of liabilities by using a format of sample as cited in Appendix letter D of
this Ministerial Decree including the supporting documents;
e. the evidence of full settlement of unpaid tax, underpaid tax or the amount that
should not be returned to taxpayer in form of:
1. document of tax payment; or
. e ide e of e eipt of “tate’s e e ues,
For the taxpayer who is currently in a process of inspection of preliminary evidences
and/ or investigation of crimes in taxation, including a written notice from Director
General of Taxation through the head of unit for the implementation of inspection
of preliminary evidences or the head of unit of investigation;
f. the photocopy of the latest SPT PPh or the duplication in form of a print-out of the
latest SPT PPh that is electronically submitted, for the taxpayer who has the
obligation to report a letter of notice on annual income tax; and
g. the letter of statement on the revoke of request and/ or proposal as cited in
paragraph (1) letter f, by using a format of sample as cited in Appendix letter E of
this Ministerial Decree.
(7) For taxpayer who chooses the tariff of Compensation Money as cited in Article 10
paragraph (3), in addition to the attachment of documents as cited in paragraph (5)
letter b and paragraph (6), the taxpayer shall be obliged to submit a letter of
statement on the amount of business turnover by using a format of sample as cited
in Appendix letter F of this Ministerial Decree.
(8) For taxpayer with a business turnover as cited in Article 12 and has submitted the
latest SPT PPh, the latest SPP PPh shall be used as a substitution of the letter of
statement on business turnover as cited in paragraph (7).
(9) In case the taxpayer owns indirect assets by a means of special purpose vehicle
(SPV), the taxpayer shall be obliged to reveal the ownership of assets and liabilities
that are directly related to the acquirement of assets as depicted in the list of details
of assets and liabilities as cited in paragraph (6) letters c and d.
(10) The list of details of assets as cited in paragraph (6) letter c and the list of details of
liabilities as cited in paragraph (6) letter d shall be submitted in form of softcopy and
hardcopy.
Article 14
(1) The submission of the letter of statement shall meet the requirements as follows:
a. it is submitted by using a format based on the requirement as cited in Article 4
paragraph (2);
b. it is signed with signature by:

1. Taxpayer as an individual and it cannot be authorized to a proxy;
2. the top person in charge based on the Deed of Establishment of entity or
another equal document, for a corporate taxpayer; or
3. a proxy, in case that the top person in charge as cited in point 2 is not in
attendance (absent).
c. it is directly handed over by Taxpayer or the proxy of Taxpayer to:
1. KPP where the taxpayer is registered; or
2. certain place;
d. it shall be attached with a letter of authorization in case:
1. the letter of statement is signed with signature by the proxy as cited in letter
b point 3;
2. the taxpayer is unable to directly handover the letter of statement as cited in
letter c; and
e. it is submitted in a period as of the effectiveness of the law on tax amnesty up to
March 31, 2017.
(2) The ea i g of di e tl ha ded o e as ited i pa ag aph
lette is that the
taxpayer shall directly come to KPP where the taxpayer is registered or certain
place.
Ce tai pla e as ited i pa ag aph

lette

poi t i ludes:

a. Consulate General of the Republic of Indonesia in Hongkong;
b. Consulate General of the Republic of Indonesia in Singapore;
c. Consulate General of the Republic of Indonesia in London; and
d. Other certain places in addition to those cited in letters a,b, and c as determined
by Minister, in case it is necessary to do for the support of the implementation
of the law on tax amnesty.
(4) The ea i g of lette of autho izatio as ited i pa ag aph
lette d shall be in
accordance with the stipulations under the Codes of Civil Laws of Indonesia.
(5) Before submitting the letter of statement including the attachments as cited in
Article 13 paragraph (6), the taxpayer shall ask for clarification on how to fill in and
fulfill the completeness of documents that have to be attached in the letter of
statement to be submitted to KPP where the taxpayer is registered and certain
place as cited in paragraph (3).
(6) The official at KPP where the taxpayer is registered or the official of Director General
of Taxation as assigned by Director General of Taxation in certain place as cited in
paragraph (3), shall make sure about:
a. the completeness of the filling-in of the letter of statement as cited in Article 4
paragraph (2);
b. the completeness of the attachments to the letter of statement as cited in Article
13;
c. the appropriateness of filling-in of the letter of statement including the
attachments to the letter of statement.
d. the correctness of the report on assets when compared with the information of

the ownership of assets in the report;
e. the correctness of the list of liabilities in the report when compared with the
supporting documents;
f. the correctness of evidences of the full settlement of the payment of tax payable
when compared with the list of details of tax payables in the administration of
Directorate General of Taxation;
g. the correctness of the use of tariff of Compensation Money (Redeem);
h. the calculation and the full settlement of Compensation Money (Redeem); and
i. the correctness of evidences of the full settlement of payment of the tax payables
for a taxpayer who is currently in a process of inspection of preliminary evidences
and/ or investigation of crimes in taxation when compared with the written
information provided by the head of unit of the implementation of inspection of
preliminary evidences or the head of unit of the implementation of investigation.
(7) After asking for clarification as cited in paragraph (5), the taxpayer shall pay the
Compensation Money (Redeem) and submit the letter of statement including the
attachments.
(8) For taxpayer who has submitted the letter of statement including the attachments as
cited in the stipulations of paragraph (6), a receipt of the letter of statement shall be
given.
(9) In case the Letter of Statement:
a. is not directly handed over as cited in paragraph (1) letter c;
b. is not attached with the letter of authorization if the letter of statement is not
directly handed over by the taxpayer as cited in paragraph (1) letter d; and/ or
c. is not complete and not appropriate as cited in paragraph (6),
the letter of statement shall be regarded not submitted (failed to be submitted) and
the documents such as the letter of statement including the supporting documents
shall be returned and a receipt is not given as cited in paragraph (8).
(10) Head of Regional Office of DJP where the taxpayer is registered shall issue a letter
of advice based on the letter of statement, of which a receipt has been given as
cited in paragraph (8).
CHAPTER VI
PAYMENT OF COMPENSATION MONEY (REDEEM)
Article 15
(1) The Compensation Money (Redeem) as cited in Article 13 paragraph (1) letter b shall
be fully settled and paid to the “tate’s T easu th ough Ba k of Pe eptio .
(2) The Compensation Money (Redeem) as cited in paragraph (1) shall be
administratively filed under a name of other Income Tax of Non Oil and Gas.
(3) The payment of Compensation Money (Redeem) shall be put in a Code of Tax
Account 411129 and a Code of Payment Type 512.
(4) In regard of the payment of Compensation Money (Redeem) as cited in paragraph
(1) a document of tax payment and/ or a document of pa e t fo “tate’s Re e ues
shall be used, of which is functioning as an evidence of payment for Compensation
Money (Redeem) after obtaining validation.
(5) Document of ta pa

e t a d/ o do u e t of pa

e t fo “tate’s Re e ues as

cited in paragraph (4) shall be declared legitimate after having been validated by
using a t a sa tio u e fo the pa e t of “tate’s e e ues as issued th ough a
odule o “tate’s e e ues.
(6) In case there is error in writing the code of tax account and/ or the code of payment
type in the document of tax payment or in the e ide e of e ei i g “tate’s
revenues, Director General of Taxation shall conduct a book transfer based on the
code of tax account and the code of payment type as cited in paragraph (3).
CHAPTER VII
FULL SETTLEMENT OF PAYMENT OF TAX PAYABLES
Article 16
(1) The tax payable that has to be fully settled by taxpayer as cited in Article 13
paragraph (1) letter c shall be in an amount of tax payment in arrears based on the
document of tax collection (tax claim), the document on the determination of tax,
the letter of decision, or the decision, of which are issued before the taxpayer has
submitted the letter of statement.
(2) For the tax payment in arrears (tax payable) as cited in paragraph (1) shall be subject
to conditions as follows:
a. the tax payment in arrears shall include the fee for the collection of tax payment
imposed to the Taxpayer;
b. in case that the tax payment in arrears has been partly settled, the amount of tax
payment in arrears shall be proportionally calculated between the principal
amount of tax and the administrative sanction based on the data under the
administrative system of Directorate General of Taxation;
c. in case that the data under the administrative system of Directorate General of
Taxation as cited in letter b disclose no details about the calculation of the
amount of administrative sanction, the amount of administrative sanction shall
be 48% (forty eight percent) of the amount that has to be paid based on the
document of tax claim or the document on determination of tax.
(3) The method of calculation of the tax payment in arrears (tax payable) on a
proportional basis between the principal amount of tax and the amount of
administrative sanction as cited in paragraph (2) letters b and c shall be based on the
sample as cited in Appendix letter G of this Ministerial Decree.
CHAPTER VIII
FULL SETTLEMENT OF UNPAID OR UNDER-PAID AMOUT OF TAX OR THE AMOUNT OF
TAX THAT SHOULD NOT BE RETURNED TO TAXPAYER WHO IS CURRENTLY IN A
PROCESS OF INPSECTION OF PRELIMINARY EVIDENCES AND/ OR INVESTIGATION OF
CRIME IN TAXATION
Article 17
(1) in order to know the amount of tax that is unpaid or under-paid or the amount of tax
that should not be returned, of which shall be fully settled by the taxpayer who is
currently in a process of inspection of preliminary evidences and/ or investigation of
crime in taxation as cited in Article 13 paragraph (1) letter d, prior to the submission
of the letter of statement and the taxpayer shall be obliged to request for
information in writing to Directorate General of Taxation through the head of unit of
the implementation of inspection of preliminary evidences or investigation of crime
in taxation, by using a format as cited in Appendix letter H of this Ministerial Decree.
(2) Head of unit of the inspection of preliminary evidences or the investigation of crime
in taxation shall assign an inspector of preliminary evidences or an investigator to
conduct the calculation as cited in paragraph (1).
(3) In conducting the calculation as cited in paragraph (1), the inspector of preliminary

evidences or investigator shall be allowed to ask for an opinion from expert.
(4) in regard of the request for information as cited in paragraph (1) some conditions
shall apply as follows:
a. for the calculation as cited in paragraph (1) without a request for opinion from
expert, the head of unit of the implementation of inspection of preliminary
evidences or investigation of crime in taxation shall provide information in
writing concerning the amount of tax that is unpaid or under-paid or the amount
that should not be returned in a period of no more than 7 (seven) work days as
of the date of receiving the request for information;
b. in regard that the calculation as cited in paragraph (1) is conducted by requesting
for opinion from expert, the head of unit of the implementation of inspection of
preliminary evidences or investigation of crime in taxation shall provide
information in writing concerning the amount of tax that is unpaid or under-paid
or the amount that should not be returned in a period of no more than 14
(fourteen) work days as of the date of receiving the request for information;
(5) The payment of the amount of tax that is unpaid or under-paid or the amount that
should not be returned as cited in paragraph (4) shall be conducted by using a code
of tax account 411129 and a code of payment type 513.
(6) In case that the taxpayer fails to fully settle the payment of the amount of tax that is
unpaid or under-paid or the amount that should not be returned and fails to submit a
letter of statement in a period of no more than 14 (fourteen) work days as of the
date of providing the information in writing as cited in paragraph (4), some
conditions shall apply as follows:
a. the information in writing as cited in paragraph (4) shall be no longer effective;
b. in case that the taxpayer still has intention to submit a letter of statement, the
taxpayer shall be obliged to re-submit a request for information in writing as
cited in paragraph (1).
(7) In case:
a. the taxpayer is currently in a process of inspection of preliminary evidences and
with own intention has settled part or all of the amount of the tax payment in
arrears (tax payable) including the amount of administrative sanction; or
b. the taxpayer is currently in a process of investigation of crime in taxation and has
settled part or all of the amount of tax that is unpaid or under-paid or the
amount that should not be returned plus the amount of administrative sanction,
as cited in Law on General Stipulations and Procedure of Taxation, some conditions
shall apply as follows:
1. in case that the amount of tax as cited in letter a and/ or letter b is underpaid by
the taxpayer as referring to the calculation of the amount based on the
information in writing to Directorate General of Taxation as cited in paragraph
(1), the taxpayer shall be obliged to settle the remaining amount of tax that is
underpaid;
2. In case that the amount of tax as cited in letter a and/ or letter b is over-paid by
the taxpayer as referring to the calculation of the amount based on the
information in writing to Directorate General of Taxation as cited in paragraph
(1), the excess of payment shall not be returned;
CHAPTER IX
SUBMISSION OF LETTER OF NOTICE ON THE LATEST ANNUAL INCOME TAX
Article 18

(1) In case the taxpayer has obtained Index Number of Taxpayer (NPWP) before the
year 2016 but has not reported the latest SPT PPh following the effectiveness of Law
on Tax Amnesty, the conditions shall apply as follows:
a. The taxpayer shall be obliged to report the latest SPT PPh that depicts the assets
in the Letter of Notice of Annual Income Tax, of which was reported prior to the
submission of the latest SPT PPh before the effectiveness of Law on Tax
Amnesty, plus the additional assets deriving from the income of the latest fiscal
year; and
b. For taxpayer who obtained NPWP after the year 2015, the taxpayer shall not be
obliged to attach a photocopy of the latest SPT PPh in the letter of statement.
CHAPTER X
REVOKE OF REQUEST AND/ OR PROPOSAL FOR LAWSUIT
Article 19
(1) In light of tax amnesty the taxpayer shall revoke the request and/ or proposal of
lawsuit as cited in Article 13 paragraph (1) letter f points 1,2,3,4,5 and 6, in which is
inquired:
a. the return of the excess of tax payment;
b. the reduction or the cancellation of administrative sanction based on the letter
of determination on tax and/ or the document of tax claim;
c. the reduction or the cancellation of the letter of determination on incorrect tax;
d. the reduction or the cancellation of document on the claim of incorrect tax;
e. the objection; and/ or
f. the correction of the document on tax claim, the letter of determination and/ or
the letter of decision,
from the office of taxation where the request and/ or proposal of lawsuit shall be
further processed by using a format of sample as cited in Appendix I of this
Ministerial Decree.
(2) Including in the description of the return of the excess of tax payment as cited in
paragraph (1) letter a shall be a book transfer of the excess of tax payment for the
sake of correction of the letter of notice.
(3) The submission of request for the revoke of legal case such as appeals, lawsuit, and/
or legal review as cited in Article 13 paragraph (1) letter f points 7, 8 and 9 to the
court of taxation, shall be conducted in compliance with the prevailing laws and
regulations of taxation.
(4) The request for the revoke as cited in paragraphs (1) and (3) shall be submitted by
the taxpayer prior to the submission of the letter of statement.
Article 20
(1) Based on the letter of statement on the revoke of request and/ or proposal of legal
case, of which is attached in the letter of statement as cited in Article 13 paragraph
(6) letter g, the taxpayer shall be considered to have revoked the request and/ or
proposal of legal case as cited in Article 19 paragraphs (1) and (3) in the fiscal period,
part of Fiscal Year, and Fiscal Year, up to the end of the latest fiscal year.
(2) In case the taxpayer revokes the request and/ or proposal of legal case as cited in
paragraph (1), the document of tax claim, the letter of determination on tax, the
letter of decision, and the decision as cited in Article 19 paragraph (1) letters b, c, d,
e, f and paragraph (3), of which have a permanently legal binding, the principal

amount of tax payment in arrears (tax payable) shall be an amount of tax that has to
be fully settled as cited in Article 13 paragraph (1) letter c.
CHAPTER XI
LETTER OF ADVICE
Article 21
(1) In regard of the submission of the letter of statement, Head of Regional Office of DJP
where the taxpayer is registered, shall issue a letter of advice in a period of no later
than 10 (ten) work days as of the date of receiving the letter of statement, by using a
format as cited in Appendix letter J of this Ministerial Decree and then deliver it to
the taxpayer.
(2) In case the period of 10 (ten) work days as cited in paragraph (1) is over, Head of
Regional Office of DJP where the taxpayer is registered has yet to issue a letter of
advice, the letter of statement as submitted by the taxpayer shall automatically be
acceptable as a letter of advice.
(3) in a period of no later than 3 (three) work days after the period as cited in paragraph
(2) is over, Head of Regional Office of DJP where the taxpayer is registered shall issue
a letter of advice.
(4) In case of:
a. mistake of writing in the letter of advice; and/ or
b. mistake of calculation in the letter of advice,
Head of Regional Office of DJP where the taxpayer is registered shall issue a letter
of correction over the letter of statement.
CHAPTER XII
SUBMISSION OF THE SECOND AND THE THIRD LETTER OF STATEMENT
Article 22
(1) The submission of each letter of statement by the taxpayer and of which is given a
receipt of the letter of statement as cited in Article 14 paragraph (10), shall be
regarded as 1 (one) time of submission of the Letter of Statement.
(2) Taxpayer shall be allowed to submit a letter of statement maximal for 3 (three) times
in a period from the effectiveness of the law on tax amnesty up to March 31, 2017.
(3) In case the taxpayer has submitted the second or the third letter of statement in a
period as cited in paragraph (2), the letter of statement shall be submitted before or
after the letter of advice of the first or the second letter of statement that have
previously been issued.
(4) The letter of statement as cited in paragraph (3) shall be submitted under condition
that the taxpayer shall have included the net value of assets as cited in:
a. the letter of advice of the previous letter of statement; or
b. the previous letter of statement in case the letter of advice has not been issued.
(5) The submission of the second or the third letter of statement as cited in paragraph
(3) shall be intended to give a chance for taxpayer as follows:
a. to reveal the additional assets that have not been reported in the letter of
statement or the reduction of assets that has been reported in the letter of
statement;
b. to reveal the revision of the calculation of Compensation Money, in case the

taxpayer is to revise the previous statement on the repatriation and investment
of assets in the territory of the Unitary State of the Republic of Indonesia in
order to make it a statement on intention to neither repatriate nor invest the
assets in the territory of the Unitary State of the Republic of Indonesia in a
period of time as determined and cited in Article 13 paragraph (2) letter a;
c. to reveal the revision of calculation of Compensation Money (Redeem), in case
the taxpayer is to revise the previous statement on the repatriation and
investment of assets in the territory of the Unitary State of the Republic of
Indonesia in order to make it a statement on no intention to transfer or invest
the assets to outside the territory of the Unitary State of the Republic of
Indonesia in a period of time as determined and cited in Article 13 paragraph
(5) letter a;
(6) In case the taxpayer submits the second and the third letter of statement that
reveals the revision as cited in paragraph (5) letter a, the calculation of the amount of
Compensation Money (Redeem) shall be under conditions as follows:
a. for the second and the third letter of statement in which are also revealed
additional assets, the Compensation Money (Redeem) shall be calculated based
on:
1. the difference between the net value of assets in the second and the third
letter of statement and the previous letter of statement; or
2. the difference between the net value of assets in the second and the third
letter of statement and the value in the previous letter of statement in case
the letter of advice has not been issued yet,
by multiplying with a tariff in a period of submission of the second and the third
letter of statement;
b. for the second and the third letter of statement of which causes the reduction of
assets as revealed, consequently the excess of payment of Compensation Money
(Redeem) and the return of the excess of payment of Compensation Money
(Redeem) shall be calculated based on a tariff that is used in a period of time of
the previous letter of statement.
(7) The method of calculation of the amount of Compensation Money (Redeem) as cited
in paragraph (6) shall be based on the sample as cited in Appendix letter K of this
Ministerial Decree.
(8) In case the taxpayer has submitted the second and the third letter of statement in
which is revealed the revision as cited in paragraph (5) letters b and c, the previous
tariff of Compensation Money (Redeem) as cited in Article 10 paragraph (1) shall be
replaced with the tariff as cited in Article 10 paragraph (2).
CHAPTER XIII
FACILITY OF TAX AMNESTY
Article 23
(1) The taxpayer for whom the letter of advice has been issued shall obtain the facility of
tax amnesty such as :
a. the removal of tax payable (tax payment in arrears) of which the determination
on tax has not been made, and there is no administrative sanction of taxation,
and there is no criminal sanction of taxation, for the obligation of taxation in the
fiscal period, part of fiscal year, and fiscal year, up to the end of the latest fiscal
year;
b. the removal of administrative sanction of taxation in form of interest, or fine, for
the obligation of taxation in fiscal period, part of fiscal year, and fiscal year, up to
the end of the latest fiscal year;

c. no inspection of tax, inspection of preliminary evidences and investigation of
crime in taxation, for the obligation of taxation in fiscal period, part of fiscal
year, and fiscal year up to the end of the latest fiscal year; and
d. termination of inspection of tax, inspection of preliminary evidences and
investigation of crime in taxation, in case the taxpayer is currently in a process of
inspection of taxation, inspection of preliminary evidences, and investigation of
crimes in taxation in regard of the obligation of tax, up to the end of the latest
fiscal year,
of which is related to the obligation of taxation as cited in Article 3 paragraph (3).
(2) The termination of investigation as cited in paragraph (1) letter d shall be conducted
by the government employee (PNS) as an inspector in the workplace of Directorate
General of Taxation as instructed by the head of unit of investigation.
Article 24
(1) The taxpayer who has obtained a letter of advice and paid the Compensation Money
(Redeem) for immovable assets such as land and/ or building, of which the transfer
of ownership in the name of taxpayer has not been realized, shall be obliged to
conclude the transfer of ownership in the name of the taxpayer.
(2) In regard of the transfer of ownership in the name of taxpayer as cited in paragraph
(1) the taxpayer shall be freed from the imposition of income tax, in conditions as
follows:
a. the request for the transfer of ownership; or
b. the signing with signatures of the letter of statement by both sides in front of
Notary stating that the assets as cited in paragraph (1) letter a are duly owned by
the taxpayer who submits the letter of statement, and in regard that the request
for the transfer of ownership of assets cannot be realized yet,
shall have already been conducted/ concluded in a period of no later than
December 31, 2017.
(3) The immovable assets in form of land and/ or building of which the transfer of
ownership can be realized and freed from the imposition of income tax as cited in
paragraph (2) shall be of the additional assets that have been obtained and/ or
owned by the taxpayer before the end of the latest fiscal year.
(4) The income tax payable in regard of the transfer of ownership as cited in paragraph
(2) shall be freed after having previously obtained the letter of advice on the removal
of income tax deriving from the transfer of ownership of land and/ or building, of
which is granted the facility of tax amnesty.
(5) The request for the letter of advice on the removal of income tax as cited in
paragraph (4) shall be submitted by the taxpayer, who has previously obtained a
letter of advice, to KPP where the taxpayer is registered prior to the transfer of
ownership as cited in paragraph (1) by attaching:
a. the photocopy of the letter of advice;
b. the photocopy of the letter of notice on the payment in arrears of the tax of
land and building in the latest year in regard of the transfer of ownership of
assets.
c. the photocopy of document/ certificate of sale/ purchase/ grant of the assets
with the transfer of ownership; and
d. the letter of statement on the ownership of assets with the transfer of
ownership that has been legalized by the Notary.

(6) The letter of advice on the removal of income tax as cited in paragraph (4) shall state
the removal of the payment in arrears of the income tax for the party who transfers
the ownership of the immovable assets in form of land and/ or building and it shall
be effective as long as it is used in a period of time as cited in paragraph (2).
Article 25
(1) The taxpayer who has obtained a letter of advice and paid the Compensation Money
(Redeem) on the assets in form of shares, of which the ownership has not been
transferred in the name of the taxpayer, shall conclude the transfer of ownership
under the name of the taxpayer.
(2) The transfer of ownership as cited in paragraph (1) shall be excluded from the
imposition of income tax in case there is an agreement on the transfer of ownership
in a period of time of no later than December 31, 2017.
(3) The assets in f