Proposed Examination of Bumper Openly

IN the process of a tax audit, if an indication of a criminal act in the taxation sector is found, the taxpayer may be proposed for an open examination of preliminary evidence (bumper).

Open bookkeeping audits can also be proposed if the taxpayer refuses to be audited. In addition, the taxpayer is not calculated on an ex-official taxable income basis.

The provisions as stated in Article 63 of the Regulation of the Minister of Finance No. 17/PMK.03/2013 concerning Audit Procedures as last amended by Regulation of the Minister of Finance No. 18/PMK.03/2021 ( PMK 17/2013 in conjunction with PMK 18/2021 ).

By definition, the bumper is a condition, action, and/or evidence in the form of information, writing, or objects that can indicate a strong suspicion that a criminal act in the taxation sector is being or has been committed by anyone that can cause losses to state revenues. . Also see the article ‘ What is Preliminary Evidence Examination? ‘

Therefore, the bumper examination is an examination carried out to obtain the bumper regarding the suspicion that a crime has occurred in the taxation sector. The open bookkeeping examination is carried out by giving written notification regarding the bookkeeping inspection to the individual or entity that is conducting the bookkeeping examination.

  1. open bookkeeping examination is completed because the taxpayer reveals the untruth of his actions by Article 8 paragraph (3) of the KUP Law;
  2. The open bookkeeping examination is terminated because the individual taxpayer who has been publicly audited has died;
  3. open examination of bookkeepers is discontinued because no criminal offenses in the taxation sector are found;
  4. the investigation is terminated by the provisions of Article 44A of the KUP Law or Article 44B of the KUP Law; or
  5. the court’s decision on criminal acts in the field of taxation has permanent legal force and a copy of the court’s decision has been received by the director-general of taxes.

The suspension of the audit must be notified in writing to the taxpayer and submitted together with an open bookkeeping audit notification.

The books, records, and documents related to the examination are submitted to the bumper examiner by making an official report. The minutes were signed by the tax examiner and the bookkeeper. A copy of the minutes is then submitted to the taxpayer.

  1. The open bookkeeping examination is terminated because the individual taxpayer who has been publicly audited has died;
  2. open bookkeeping examination is terminated because there is no evidence of the beginning of a criminal offense in the taxation sector;
  3. open examination of bookkeepers is continued with an investigation but the investigation is stopped because there is not enough evidence, the incident is not a tax crime, or the suspect dies as referred to in Article 44A of the KUP Law; or
  4. the open bumper examination is continued with investigation and prosecution and there has been a court decision which has a permanent legal force which decides to be free or acquitted of all lawsuits and a copy of the court decision has been received by the director-general of taxes.

If the examination is continued, the testing period or the extended test period is extended for a maximum period of 4 months. Also, see the article ‘ How long does a tax audit take? Here are the Terms ‘

In addition, the deferred examination can also be terminated by making Sumir’s LHP, if the following conditions occur:

  1. open bookkeeping examination is completed because the taxpayer reveals the untruth of his actions by Article 8 paragraph (3) of the KUP Law;
  2. the open bumper examination was continued with an investigation but the investigation was stopped because no prosecution was carried out by Article 44B of the KUP Law;
  3. the open bumper examination was continued with an investigation but the investigation was stopped because the incident had expired at the age of Article 44A of the KUP Law, or
  4. open bumper examination is followed by investigation and prosecution and there has been a court decision on a crime in the taxation sector which has permanent legal force. The decision stated that the taxpayer was legally and convincingly proven guilty of committing a crime in the field of taxation and a copy of the court’s decision had been received by the director-general of taxation.

Excepted from the provisions as referred to in points (i) and (ii), the deferred audit will be continued if there is still an overpayment of tax based on the results of the bookkeeping examination or the results of the investigation.

If the audit is terminated by making a Summer LHP, the tax auditor must submit a notice of termination of the audit to the taxpayer. In addition, by Article 67 paragraph (3) of PMK 17/2013 in conjunction with PMK 18/2021, the director-general of taxes can still carry out audits. An examination is carried out if after the examination is stopped, there are data other than those disclosed in Article 8 paragraph (3) of the KUP Law or Article 44B of the KUP Law.

Leave a Comment