Tax Advisory Services

Tax always comes into play in almost every facet of the business. To avoid surprise losses related to tax, tax advice needs to be sought before you enter into business transactions. Hence, tax planning is best developed in advance. However, certain transactions may have been undertaken without proper tax planning or even without any tax planning at all. In those situations, you will need to identify tax risks and find ways to mitigate them.

Tax Compliance Services

There are many tax returns that a company must file with the Indonesian tax office, either on a monthly or annual basis:

Annual and monthly corporate income tax returns

Annual and monthly employee (payroll) income tax returns

Monthly withholding tax returns

Monthly VAT returns

Tax Dispute Resolutions

Tax disputes may arise from the following situations:

During a tax audit

You may not agree to the amended assessment by the ITO’s tax auditors or might disagree with the way they have interpreted the law. These issues must be properly handled, otherwise it may automatically turn into tax assessments. You must justify your position with sound technical arguments along with relevant supporting documents.

During an objection process

Irrespective of how strong your arguments are, the ITO may persist with the issue of tax assessments based on their proposed adjustments. If you disagree with a particular tax assessment, you will need to lodge a letter to the ITO. This will normally be followed up by several discussions with the ITO. Formality of your objection letter is key. However, you must also have appropriate communication skills to assert your stance and deal with the tax officials.

Tax appeals or complaints

If the ITO rejects your tax objection and you are unhappy with their decision, you will need to bring the case to the tax court. You will fight for your stance against the ITO in another different playing field.

Reconsideration process

Under certain circumstances, you may not agree with the tax court decision in respect of your tax appeals. In this respect, you will need to bring the tax court decisions on your appeals or complaints to the Supreme Court for re-consideration.

Apart from the above, tax disputes may also arise with another taxpayer in respect of withholding tax.