The DGT Suggests Direct Upload of Tax Invoices Prepared by Taxable Persons for VAT Purposes

DEPOK, DDTCNews – Depok Sawangan Small Taxpayer Office held tax education for 40 taxpayers of Taxable Persons for VAT Purposes status concerning the provisions on tax invoices as stipulated under the Director General of Taxes Regulation No. PER-03/PJ/2022.

Depok Sawangan Small Taxpayer Office Tax Instructor Rendy Brayen Latuputty claimed that tax invoices issued by Taxable Persons for VAT Purposes must be uploaded to obtain approval from the Directorate General of Taxes (DGT).

“Two requirements must be fulfiled. First, the tax invoices use the serial numbers provided by the DGT. Second, tax invoices are uploaded no later than the 15th of the following month after the date the tax invoices are prepared,” he said as quoted from the DGT webpage, Sunday (31/7/2022).

Rendy said that Taxable Persons for VAT Purposes that are orderly and timely in issuing tax invoices need not worry about the upload deadline. He also urged Taxable Persons for VAT Purposes not to delay uploading tax invoices.

“After preparing a tax invoice, just upload it directly. There is no need to wait until the 15th of the following month, specifically, those who live in areas with good internet connections,” he remarked.

Rendy also reaffirmed that there is no change in the provisions on the preparation of tax invoices. According to him, tax invoices must be prepared upon a supply or payment, depending on whichever event occurs first.

In the future, Depok Sawangan Small Taxpayer Office will continue to hold tax classes regularly, with various engaging taxation-related themes, of course.

On a side note, PER-03/PJ/2022 concerning Tax Invoices came into force on 1 April 2022 and revokes a number of regulations, such as PER-58/PJ/2010, PER-24/PJ/2012 as amended by PER-04/PJ/2020, PER-16/PJ/2014 as amended by PER-10/PJ/2020 and KEP-754/PJ/2001.

With the improvement of these regulations, the government expects to provide legal certainty and convenience for Taxable Persons for VAT Purposes in preparing and administering tax invoices. (rig)