Refund after a corrected return
Setelah dibetulkan SPT jadi lebih bayar. Bisa restitusi?
The situation
Yes. A corrected return that shows an overpayment can lead to a refund claim. A refund claim generally leads to an audit.
The law
- Art 8, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: A taxpayer may correct a filed return on its own initiative before an audit starts, and may disclose errors during a preliminary evidence examination with a penalty
- Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months
What it means for you
Consider carrying forward small amounts instead. Prepare records before asking. An audit for a refund looks at the whole year, not just the corrected item. Example: IDR 3 million overpaid may be better carried forward than refunded.
What to do
- Check the overpayment.
- Decide refund or carry forward.
- Prepare records.
- Respond to audit.
Corrections that create refunds get extra scrutiny.
We can do this for youCorrecting past returns and voluntary disclosure: return correction, disclosure during examination, and why no amnesty is open: IDR 3.500.000