8/PJ/2025
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[DDTCNews] Nora Galuh Candra AsmaraniTuesday, 03 June 2025 | 15.30 WIB
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JAKARTA, DDTCNews – The Directorate General of Taxes (DGT) clarifies the provisions on the submission of the application for changes in the bookkeeping method and/or accounting year in the coretax era through the Director General of Taxes Reg. No. PER-8/PJ/2025.
Through the regulation, the DGT reaffirms that taxpayers must maintain bookkeeping consistently with the consistency principle. However, changes in the bookkeeping method and/or accounting year are possible insofar as the taxpayers obtain approval from the director general of taxes.
“Changes in the bookkeeping method and/or accounting year may be conducted by the taxpayer by applying to the director general of taxes,” reads Art. 10 paragraph (2) of PER-8/PJ/2025, quoted on Tuesday (3/6/2025).
The application for changes in the bookkeeping method and/or accounting year must be submitted no later than 1 month before the start of the accounting year concerned. In the application, the taxpayer must state reasons for changes in the bookkeeping method and/or accounting year.
The taxpayer may also attach supporting documents for changes in the bookkeeping method and/or accounting year. Through the application, the taxpayer must also submit a statement that:
- Changes in the Bookkeeping method and/or accounting year are desired by the shareholders, creditors, business partners, government or other parties, where if the Bookkeeping method and/or accounting year is not changed, it will result in difficulties and/or losses for the company;
- There is no intention that the company deliberately seeks to conduct profit or loss shifting to ease the tax burden; and
- The application for changes in the bookkeeping method and/or accounting year is the first application for changes in the bookkeeping method and/or accounting year in the event that the application for changes in the bookkeeping method and/or accounting year is submitted for the first time.
Referring to the format of the application letter for changes in the bookkeeping method as well as changes in the accounting year, the submission of the three statements is conducted by providing check marks in the available columns.
Moreover, the taxpayer applying for changes in the bookkeeping method and/or accounting year must have fulfilled the requirements to be granted the tax clearance certificate (surat keterangan fiskal/SKF in Indonesian). Referring to Art. 4 of PER-8/PJ/2025, there are 3 requirements that must be fulfilled by a taxpayer to obtain the tax clearance certificate:
- having filed: (i) annual income tax returns for the last 2 tax years; (ii) periodic VAT returns for the last 3 taxable periods, as their obligation;
- having no tax liability or having tax liabilities but the entire tax liabilities have obtained the permit to defer or pay tax in instalments; and
- not currently under the handling process of a tax crime.
Further, PER-8/PJ/2025 also stipulates additional requirements for the second and subsequent application for changes in the bookkeeping method and/or accounting year.
A taxpayer wishing to reapply for changes in the bookkeeping method and/or accounting year must have maintained a bookkeeping method and/or accounting year consistently with the consistency principle within a minimum period of 5 tax years.
Please note that the application for changes in the bookkeeping method and/or accounting year is now conductedubmittedu, the Administrative Servicesmenu, the Create the Application for Administrative Servicessubmenu and AS.15 sub-service category
For the application by the taxpayer, the director general of taxes will examine the completeness of the requirements. Based on the results of the examination, the director general of taxes may issue a decision on approval or notification of the rejection of the application.
The director general of taxes must issue the decision on the approval or rejection of the application no later than 15 business days after the electronic receipt is issued. If the director general of taxes has not issued a decision within the period, the application by the taxpayer is deemed approved.
For the application deemed approved, the director general of taxes must issue a decision on the approval of the application for changes in the bookkeeping method and/or accounting year no later than 5 business days after the 15-day period elapses.
On another note, the consistency principle refers to the same principle used in the bookkeeping method as in previous years to prevent profit or loss shifting. The consistency principle in the bookkeeping method applies, inter alia, in the application of the:
- the accounting year;
- the inventory valuation method; or
- the depreciation and amortisation methods.
An example of consistency is that the taxpayer last year used the average inventory valuation method. This implies that the taxpayer must also use the same inventory valuation method the following year.
However, changes in the bookkeeping method remain possible provided that approval is obtained from the director general of taxes. To obtain the approval, the taxpayer needs to apply. The application is stipulated under PER-8/PJ/2025. (rig)
(Disclaimer)
Editor :Ringkang Gumiwang
Translator :Daisy Anita
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