february 2019 tax alert - ey.com · dan menjawab ketidakpastian yang sebelumnya timbul pada saat...
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Tax Alert: PER-02: Update on Transfer Pricing filing requirements | 1
PER-02:Update on Transfer Pricing filing requirements
Tax AlertFebruary 2019
On Monday the 4th of February, the Director General of Taxes (“DGT”) released a revision of attachment 2 of regulation number PER-02/PJ/2019, “the procedure for submitting, receiving, and processing of tax returns” (“PER-02”). The revision of attachment 2 clarifies that the transfer pricing (“TP”) documentation related items that need to be attached to a Taxpayer’s corporate income tax return (“CITR”) remain consistent with the requirements within the Minister of Finance Regulation no 213/ PMK.03/ 2016 (for master file and local file) and the DGT regulation PER-29/PJ/2017 (for CbC reports and notifications).
Specifically, the TP documentation related items that a Taxpayer is required to attach to its CITR remain the same, which are: (a) the summary (ikthisar) form for the master file and local file and; (b) the receipt from the filing of the country-by-country report (“CbC report”) and/ or CbC report notification.
The release of this revision of PER-02 provides further clarity on the TP documentation related items that are needed to be attached to a Taxpayer’s CITR as there was a degree of uncertainty upon the initial release of PER-02.
PER-02 has an effective date of 23 January 2019.
Please do not hesitate to contact any one of our Tax Partners or engagement teams to discuss the above.
Pada hari Senin, 4 Februari 2019, Direktur Jenderal Pajak (“DJP”) menerbitkan revisi atas Lampiran 2 dari Peraturan No. PER-02/PJ/2019 tentang “Tata Cara Penyampaian, Penerimaan, dan Pengolahan Surat Pemberitahuan” (“PER-02”). Revisi atas Lampiran 2 tersebut menegaskan bahwa informasi atas Dokumen Penentuan Harga Transfer (“TP”) yang harus dilampirkan pada Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan Badan tetap konsisten dengan ketentuan Peraturan Menteri Keuangan No. 213/PMK.03/2016 (untuk Dokumen Induk dan Dokumen Lokal) dan peraturan DJP PER-29/PJ/2017 (untuk Laporan per Negara (“CbCR”) dan notifikasinya).
Secara spesifik, informasi atas Dokumen Penentuan TP yang harus dilampirkan oleh Wajib Pajak pada SPT Pajak Penghasilan Badan tetap berupa: (a) Formulir Ikthisar untuk Dokumen Induk dan Dokumen Lokal dan; (b) tanda terima atas penyampaian CbCR dan/atau notifikasi CbCR.
Penerbitan revisi atas PER-02 ini memberikan kejelasan mengenai informasi atas Dokumen Penentuan TP yang harus dilampirkan pada SPT Pajak Penghasilan Badan Wajib Pajak dan menjawab ketidakpastian yang sebelumnya timbul pada saat PER-02 pertama kali diterbitkan.
PER-02 mulai berlaku sejak 23 Januari 2019.
Silakan menghubungi salah satu dari Tax Partner kami atau anggota tim terkait untuk membahas lebih lanjut mengenai hal di atas.
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