Minister of Finance proposal to stop the criminal case of tax

Minister of Finance proposal to stop the criminal case of tax
The process of criminal investigation can be terminated in tax through the permission of the Minister of Finance and with certain conditions. Conditions were confirmed in the Regulation of the Minister of Finance No. 130/PMK.03/2009 Procedure for Termination of the Crime Investigation Division of Taxation for the State Revenue Interest in effect since August 18, 2009. Head of Public Relations Bureau of the Ministry of Finance Harry Z. Soeratin explain the rules stated that for the sake of national revenue, the Attorney General at the request of the Minister of Finance may terminate the criminal investigation longest taxation within 6 months from the date of the request letter.


"Termination of this investigation can be done only after taxpayers 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 that should not be returned," he said in a release that Business received yesterday. Termination of the investigation procedure is to apply in writing with copies to the Ministry of Finance Directorate General of Taxation is equipped with a statement containing the confession of guilt and ability to pay taxes and the sanction.

"Then the minister will ask the Director General of Taxation to investigate and give an opinion for consideration. If the minister approve the application, 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 fulfill their obligations, will be issued Assessment Letter Termination of Investigation by the Attorney General at the latest within 6 months after the date of demand letter Finance Minister.

Directorate General of Taxation Mochamad Tjiptardjo adding that the investigation termination provision applies to all criminal cases of tax.

When asked whether the publication of PMK is something to do with the case of alleged criminal tax investigation conducted by the Asian Agri Group (AAG), Tjiptardjo denied. "This is the PMK guidelines of Article 44B [Law No. 28/2007 on the KUP]. So just to clarify this," he said.

However, when the AAG want to use these mechanisms in the resolution of the case, it can be done. "If you want it please just have not closed. If you do not want it [done] in court," he said.

Observers tax Darussalam UI Tax Center said the principle of taxation of criminal cases through the termination of the investigation in accordance with the primary function of the tax as a source of national revenue. "Especially with the additional revenues from sanctions for four times the amount of tax not paid or less."

However, consideration needs to be able to stop the selective investigation of a criminal tax case.