Tax Refund (Restitusi)
A Tax Refund (Restitusi) is the return of overpaid tax to a taxpayer who has paid, or had withheld/collected, more than the actual tax due. Governed by Articles 17 and 17B of UU KUP and Article 9 paragraph (4) of the VAT Law. The process: apply in the return, DJP audits, and issues an SKPLB if the overpayment is confirmed. Processing times: 12 months for corporate PPh; 12 months for general VAT; 8 months for low-risk PKP (accelerated refund). DJP pays 2% monthly interest on late refunds.
This article is for education, not tax advice.
Example
PT Ekspor has Rp 500 million Input Tax exceeding Output Tax due to zero-rated exports. They claim a VAT refund in the monthly return. After an 8-month low-risk audit, DJP refunds Rp 500 million.
Source: Articles 17 and 17B UU KUP No. 28/2007; Article 9 paragraph (4) UU PPN
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