THE VALIDITY PERIOD OF FISCAL CLEARANCE (SKF)
(Circular of the Director General of Taxation No.SE-29/PJ.44/1999 dated July 8, 1999) To :
1. Heads of Regional Offices, Directorate General of Taxation; 2. Heads of Tax Services;
3. Heads of Tax Audit and Investigation Offices;
4. Heads of Tax Counselling Offices; throughout INDONESIA.
In connection with the many questions concerning fiscal clearance (SKF) as stipulated in the Circular of the Director General of Taxation No.SE-21/PJ.44/'1998 dated July 30, 1998 on the procedure for the granting of SKF, the following matters should be observed:
1. In order to obtain SKF, the requirements below must be fulfilled:
∗ having settled tax liabilities, covering all kinds of tax (head and branch offices) in the current year up to the latest month, which include final income tax with,held/coilected/paid by taxpayers themselves;
∗ having no tax arrears (head and branch offices) in connection vvith tax assessments already issued (ail kinds of tax including tax on land & buildings); and
∗ having no indications of fiscal crimes (taxpayers being subjected to tax investigation).
2. Based on the above conditions, it is hereby affirmed that the validity period of SKF is 1 (one) year or 12 (twelve) months at the maximum from the date of issuance or up to the submission of income tax returns in the following year along. with financial reports already audited by public accountants. This has to do ,vith the deadline for submitting annual tax returns as stipulated in Article 3 paragraphs (3) and (4) of Law No.6/1 983 on general tax provisions and procedures as already amended by Law No.9/1994.
3. Every time a new SKF is issued, the deadline of the validity period of the relevant SKF as meant in point 2. should be mentioned in bold types so as to be clearly readable.
This is for your proper implementation.
THE DIRECTOR GENERAL OF TAXATION, sgd.
A. ANSHARI RITONGA.
Copies addressed to:
1. Inspector General, Minister of Finance.
2. Head of the Legal Affairs & Public Relations Bureau, Ministry of Finance.
