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Summary of Circular Letter of the Director General of Taxation Number SE-10/PJ/2023 regarding Improvement of Implementing Guideline on Acceleration of Tax Overpayment Refund

This circular letter stipulates that, for individual Taxpayers who: (a) submit an Annual Income Tax Return with a maximum overpayment amount of Rp100,000,000 (one hundred million rupiah), and (b) ...

Rangkuman Surat Edaran Direktur Jenderal Pajak Nomor SE-10/PJ/2023 tentang Penyempurnaan atas Petunjuk Pelaksanaan Percepatan Pengembalian Kelebihan Pembayaran Pajak

Surat edaran ini menetapkan bahwa, terhadap Wajib Pajak orang pribadi yang: (a) menyampaikan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) (SPT Tahunan PPh) dengan jumlah lebih bayar paling ...

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