Tax refunds (restitusi pajak)

On certain conditions such as company end up with overpayment of income tax or value added tax, company are able to apply for tax refunds or restitusi pajak. It is a normal procedure by Indonesian tax authority to audit the company, therefore company must ensure that other tax aspects is comply to mitigate another new tax liabilities as a result of tax audit on tax refunds/restitusi pajak process. Our practice has numbers of experiences with tax refunds process and our consultants has complete tax qualifications to represent our clients on tax process.

Tax refunds on corporate income tax (restitusi pajak penghasilan badan/pph badan)

Tax refunds or restitusi pajak on corporate income tax is an option to take by company regarding the overpayment of prepaid tax (installment tax or tax withheld by company’s customers) due to the final computed corporate income tax is lower or niil compare to prepaid tax. Company should prepare and ensure all the related documents is available and the process of fiscal reconciliation, corporate income tax reporting, including fiscal adjustment is fully performed in accordance with Indonesian income tax law and regulation. Our services for tax refunds on corporate income tax (restitusi pajak penghasilan badan/pph badan) is assist the company to prepare for tax refunds, assist on formal procedures and do necessary actions to accomplish corporate income tax refunds.

Tax refunds on value added tax (restitusi pajak pertambahan nilai/restitusi ppn)

Tax refunds on value added tax is an option to take by company regarding the overpayment of value added tax (sales amount are lower than expense amount during the year, or in case when value added tax are collected by the payer). Our services for tax refunds on value added tax (restitusi pajak pertambahan nilai/ restitusi ppn) is assist the company to review existing tax practices, assist on formal procedures, prepare the action plan to response tax risk to accomplish value added tax refunds.