Tax Overpayment Assessment (SKPLB)
An SKPLB (Tax Overpayment Assessment) specifies the overpaid tax amount determined after audit-based calculation. Governed by Article 17 of UU KUP. DJP issues an SKPLB when tax credits or payments exceed the tax liability. It must be issued within 12 months of receiving a complete refund application. DJP must refund the overpayment within 1 month of SKPLB issuance. Late refunds incur 2% monthly interest payable to the taxpayer.
This article is for education, not tax advice.
Example
PT Maju claims a Rp 300 million VAT refund. After audit, DJP issues SKPLB of Rp 280 million (partial approval). DJP must transfer Rp 280 million to PT Maju's account within 1 month of the SKPLB.
Source: Article 17 UU KUP No. 28/2007
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