Finance ministers can stop the investigation of criminal offenses for the benefit of tax revenues. This is stipulated in the Regulation of the Minister of Finance (PMK) No. 130/PMK.03/2009 which entered into force on August 18, 2009.
As reported by the Treasury website, Jakarta, Friday (4/9/2009), the legislation stipulated that the interest of the state revenue, the attorney general, at the request of finance ministers, could stop the investigation at the latest within six months from the date of demand letter.Termination of this investigation can only be done after the taxpayer (WP) who do not pay taxes or not paid or that should not be returned and the administrative sanction to pay a fine of four times the taxes that are not or less paid or should not be returned.
Termination of the investigation procedure is to make a written request to the finance minister with copies of tax general director with a statement containing the confession of guilt and ability to pay taxes and the sanction.Then the finance minister will ask the Director General to examine the tax and give opinions for consideration. If finance ministers approve the application then the finance minister will submit a letter of request for termination of the investigation to the Attorney General.
Furthermore if the request is approved and after the tax payers pay their obligations fulfilled, it will be issued Assessment Letter Termination of Investigation by the Attorney General at the latest within six months after the date of the letter request the finance minister.
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