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peraturan:sdp:766pj.092011

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|Nomor |:|S-766/PJ.09/2011 |24 Oktober 2011| |Lampiran|:|2 (Dua) set |  | |Hal |:|Masalah Penggunaan Nomenklatur Departemen Keuangan |  | |  | |pada Formulir SPT Masa dan lembar Surat Setoran Pajak|  |   Yth. Kepala Kantor PelayananPajak 1. Para Kepala Kantor Wilayah DJP 2. Para Kepala KPP di seluruh Indonesia  \\              Sehubungan dengan banyaknya pengaduan dari Wajib Pajak yang masuk ke Kring Pajak 500200 mengenai penolakan beberapa KPP terhadap penyampaian SPT Masa PPh Pasal 21 dan Surat Setoran Pajak (SSP) PPh Pasal 25 hasil print-out dari aplikasi e-SPT yang masih menggunakan kop Departemen Keuangan, dengan ini kami sampaikan hal-hal sebagai berikut : 1. Ketentuan yang berkaitan dengan hal tersebut adalah:   a. Pasal 3 ayat (7) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009, bahwa Surat Pemberitahuan dianggap tidak disampaikan apabila :     1) Surat Pemberitahuan tidak ditandatangani sebagaimana dimaksud pada ayat (1);     2) Surat Pemberitahuan tidak sepenuhnya dilampiri keterangan dan/ atau dokumen sebagaimana dimaksud pada ayat (6);     3) Surat Pemberitahuan yang menyatakan lebih bayar disampaikan setelah 3 (tiga) tahun sesudah berakhirnya Masa Pajak, bagian Tahun Pajak atau Tahun Pajak, dan Wajib Pajak telah ditegur secara tertulis; atau     4) Surat Pemberitahuan disampaikan setelah Direktur Jenderal Pajak melakukan pemeriksaan atau menerbitkan surat ketetapan pajak.   b. Lampiran I Peraturan Direktur Jenderal Pajak Nomor [[view.php?id=129e4760599f99cd2841b7a19d03e07e|**PER-32/PJ/2009**]] tentang Sentuk Formulir SPT Masa PPh Pasal 21 dan/ atau Pasal 26 dan Bukti Pemotongan/Pemungutan PPh Pasal 21 dan/ atau Pasal 26.   c. Lampiran I Peraturan Direktur Jenderal Pajak Nomor 38/PJ/2009 tentang Bentuk Formulir Sural Setoran Pajak     1) Induk SPT PPh Pasal 22 bagian B angka 7 kolom (1) diisi "Retur Penjualan oleh industri semen, industri kertas, industri baja, dan industri otomotif".     2) Induk SPT PPh Pasal 22 bagian B angka 7 kolom (3) dan kolom (4) diisi jumlah objek pajak dan jumlah PPh Pasal 22 yang terdapat pada daftar rincian penjualan dan retur penjualan, di mana nilai pada angka 7 kolom (3) dan kolom (4) ini bersifat sebagai pengurang.     3) Induk SPT PPh Pasal 22 bagian B baris "jumlah" diisi hasil penjumlahan nilai pada angka 1 sampai dengan angka 6 dikurangi dengan nilai pada angka 7. 2. Sesuai dengan Nota Dinas Direktur Transformasi Proses Bisnis Nomor ND-293/PJ.13/2011 tanggal 19 April 2011 tentang Penerusan Surat Direktur Penyuluhan Pelayanan dan Hubunqan Masyarakat tentang Permasalahan Penggunaan Nomenklatur Departemen Keuangan pada Formulir SPT Masa PPh Pasal 21 dan Lembar Surat Setoran Pajak (SSP) dan Nota Dinas Direktur Peraturan Perpajakan I Nomor ND-863/PJ.02/2011 tanggal 2 Agustus 2011 hal Pendapat atas Nota Dinas Direktur Transformasi Proses Bisnis tentang Penerusan Surat Surat Direktur Penyuluhan Pelayanan dan Hubungan Masyarakat tentang Permasalahan Penggunaan Nomenklatur Departemen Keuangan pada Formulir SPT Masa PPh Pasal 21 dan Lembar SSP, dapat disimpulkan sebagai berikut :   a. Wajib Pajak yang menyampaikan SPT Masa PPh Pasal 21 menggunakan formulir SPT Masa PPh hasil print-out aplikasi e-SPT PPh Masa 2009 dengan nomenklatur Departemen Keuangan masih dapat menyampaikan SPT tersebut mengingat aplikasi e-SPT Masa PPh yang memuat bentuk SPT Masa PPh Pasal 21 dengan nomenklatur Kementerian Keuangan belum tersedia.   b. Pembayaran PPh Pasal 25 yang masih menggunakan lembar SSP dengan nomenklatur Departemen Keuangan tetap dapat diterima sepanjang data pembayaran telah tervalidasi oleh pihak bank.           Demikian kami sampaikan untuk ditindaklanjuti sesuai ketentuan.                   {{/500200/admin/user_images/images/s766.bmp?267x155}}         Tembusan:\\ 1. Direktur Peraturan Perpajakan I\\ 2. Direktur Transformasi Proses Bisnis  

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