Scope of tax inspection and taxpayers’ rights and obligations | Indonesian Tax Guide 2025 (36)
Indonesia
tax inspection
Tax inspection
2025-03-05 09:13:32
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This issue's introduction
Taxpayers' obligations and rights during tax inspection
Tax Administration Agency
Scope of tax inspection
Desk inspection work generally does not exceed 3 months and can be extended to 6 months at most. The specific time is calculated from the date when the taxpayer receives the notice from the review agency until the date when the inspection report is issued.
On-site inspection generally does not exceed 4 months and can be extended to 8 months at most. The specific time is calculated from the date when the inspection notice is received until the date when the inspection report is issued.
① Accept the inspection within the prescribed time;
② Present records and documents to the inspection authority, including electronic data and other documents related to income, business activities, independent taxpayers or taxable objects. Taxpayers need to provide electronic document paths for accessing or downloading data;
③ Provide the inspection authority with access to necessary places and other necessary assistance to successfully complete the inspection;
④ Make a written reply to the inspection result notice;
⑤ Pay the underpaid tax in accordance with the regulations of the registered audit institution and the tax bureau;
⑥ Provide other oral and written information.
(2) Taxpayers enjoy the following rights when accepting tax inspections:
① Request the inspection authority to present the inspection order;
② Check the identity of the inspector;
③ Request the inspection authority to explain the object and purpose of its inspection;
④ Inquire about the inspection results and the details of the differences with the actual tax situation;
⑤ Attend the discussion of the final inspection results within the prescribed inspection period.
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