Taxpayer Voluntary Disclosure: Tax Amnesty Participants Can Be Sentenced
The gap is contained in the Minister of Finance Regulation (PMK) No. 196/PMK.03/2021 concerning Procedures for Implementation of the Taxpayer Voluntary Disclosure Program, which is a derivative rule of Law (UU) No. 7/2021 concerning Harmonization of Tax Regulations (HPP).
Article 22 paragraph (1) of the PMK does indeed state that funds and information sourced from the Notice of Disclosure of Assets (SPPH) cannot be used as the basis for investigation, investigation, and/or criminal prosecution of taxpayers. However, paragraph (2) of Article 22 states that in the event that the data and information are owned and used by the competent authority to handle criminal acts, the agency or institution in question is still able to carry out its duties in accordance with the provisions of the legislation. The objects that can be criminalized are those that are transnational organized crime, including narcotics, psychotropics and illegal drugs, terrorism, human trafficking, and/or money laundering. By referring to paragraph (2), it is legal for taxpayers participating in the Voluntary Disclosure Program (PPS) to be punished. It's just that the process is not carried out by the Ministry of Finance, but law enforcement agencies. Bisnis has contacted the Director of Extension, Services and Public Relations of the Directorate General of Taxes at the Ministry of Finance Neilmaldrin Noor to request a more detailed explanation on this matter. However, until this news was written Neil did not provide a complete answer.
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