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Conditions of Acquiring an Electronic Tax Certificate and How to Have One

sertifikat elektronik pajak

Did you know that taxpayers such as taxable entrepreneurs (PKP) and non-PKP are required to have an electronic tax certificate? Yes, the Directorate General of Taxes (DJP) has required entrepreneurs to have a tax e-certificate to access electronic taxation services since 2022.

If you do not have an electronic tax certificate yet, do not worry. eendigo will explain a complete guide on the requirements and how to obtain this certificate for business purposes in the article below. Come on, take a look!

Definition

Although the ownership of tax electronic certificates has been required since 2022, this document has been formalized for public use since 2020. This is because the rules regarding tax Electronic Certificates began to be recorded in the Regulation of the Director General of Taxes Number PER-04/PJ/2020 concerning Technical Guidelines for the Implementation of the Administration of Taxpayer Identification Numbers, Electronic Certificates, and Confirmation of Taxable Entrepreneurs.

An electronic tax certificate is a taxpayer’s identity in electronic form and accompanied by an electronic signature (TTE). However, the electronic tax certificate is not the same as the Electronic Filing Identification Number (EFIN). The difference lies in the tax subject, category, and taxpayer status.

An electronic tax certificate must be owned by corporate taxpayers or personal taxpayers who are taxable entrepreneurs (PKP) or non-PKP who carry out certain tax obligations, such as making tax withholding receipts and requesting NSFP or making electronic invoices.

Meanwhile, EFIN is required by taxpayers such as employees, freelance workers, and entrepreneurs who are not involved in certain tax activities or have not become PKP. Any tax obligations carried out with EFIN are limited to tax reporting in e-Filling and tax payment in e-Billing.

Read also: e-Meterai: Functions and Its Uses in Different Industries

Function

The electronic tax certificate is an access so that you can use electronic taxation services from the Directorate General of Taxes. The electronic services referred to in this context refer to Article 40 Chapter III on Electronic Certificate Administration, Section One on Granting Electronic Certificates in PER-04/PJ/2020, which consists of:

  • Request for NSFP (tax invoice serial number).
  • Creation of e-Faktor (electronic tax invoice).
  • Preparation of electronic proof of withholding or collection (electronic tax withholding slip), preparation and reporting of periodic income tax return (e-Bupot).
  • Electronic submission of objection letters.
  • Submission of disclosure of untruths in the filing of annual tax returns by taxpayers electronically or on periodic tax returns.
  • Electronic submission of disclosure of untruth of taxpayer’s action.
  • Other electronic taxation services from the Directorate General of Taxes.

Read also: How to Make a Digital Signature (7 Steps)

Conditions to Apply

Several document requirements must be met in applying for an electronic tax certificate. Beforehand, you need to make sure if you are applying for an electronic tax certificate independently or by proxy because the documents required are different. See the list of document details below:

1. Applying Independently

If you are applying for a tax e-certificate independently, the following documents are required:

  • Original identity document and its copy. If you are an Indonesian citizen, the required document is an ID card. If you are a foreigner, you need to show your passport and KITAS (Limited Stay Permit Card) or KITAP (Permanent Stay Permit Card).
  • SKT (Registered Certificate) or NPWP (Taxpayer Identification Number) card.

2. Applying with a Proxy

If you are applying for a tax e-certificate by proxy, you will need to submit the following documents:

  • Letter of appointment from an individual taxpayer.
  • Dokumen identitas diri salah satu pengurus, yaitu:
    • Copy of KTP and NPWP for Indonesian citizens.
    • Copy of passport for foreigners and copy of NPWP if already registered as a taxpayer.
  • Dokumen pendirian Badan Usaha, termasuk:
    • Deed of establishment or amendment document for corporate taxpayers other than permanent establishment.
    • Certificate of appointment from the head office.
    • Annual income tax return of all members of the joint operation for the last fiscal year whose submission period has been due at the time of applying for electronic certificate, for taxpayers in the form of joint operation.

Management executives who are entitled to apply for electronic tax certificates include:

  • People who have the authority to determine company policies or make decisions.
  • His/her name is listed in the annual income tax return for the last fiscal year, the submission period of which is due at the time of applying for the electronic certificate, except for branches.
  • If the name of the management is not listed in the annual corporate income tax return or deed of establishment, the management must submit a copy of the letter of appointment of the management concerned/certificate from the management/management listed in the deed of establishment/change document of the corporate taxpayer explaining the position of the person concerned as a person who has the authority to determine policies and/or make decisions in carrying out company activities.

Read also: Easy Steps to Buy Online e-Meterai for Your Various Needs

How to Acquire the Certificate

After preparing the above requirements, you can then apply for an electronic tax certificate. You can apply through the e-Nofa website online or by offline means. Here is a guide on how to get a tax e-certificate.

1. Online

If you choose the online method, you can follow the five steps below:

  • Open the e-Nofa Online website. Enter your TIN and e-Nofa password, then click ‘Login’.
  • Select ‘Download Digital Certificate’ to check the validity status of your e-certificate.
  • Click OK to continue. You can see if the tax e-certificate status is still valid or has expired.
  • If it has expired, select the ‘Request Digital Certificate’ option. Fill in the form with the applicant’s name and title. Once done, click ‘Process’. Enter the e-Nofa password before proceeding to the next step.
  • If the application process is successful, you will receive a notification that the digital certificate request is in the process of approval from the Tax Office.
  • After that, print the declaration letter and complete the requested data. Affix the seal, then sign, or stamp it. Next, scan the declaration and save the file.
  • You are also required to prepare your account password and PKP phrase. Also prepare documents such as NPWP, name and residential address, NIK, phone number, and email address registered with DGT Online and EFIN.
  • The next step is to contact the registered tax office via the 1-500-200 phone line, email, or SMS to get approval from a dedicated officer.
  • If the request is approved, you will receive a notification on the ‘Digital Certificate Request’ menu in e-Nofa Online. In addition, the latest e-certificate can also be downloaded through the menu.

Read also: How to Sign Stamps Based on Stamp Duty Regulations

2. Offline

If you want to apply directly at the tax service office (KPP), you can follow the steps below:

  • Submit a letter requesting the electronic certificate that has been signed and stamped by the PKP management. The letter must be submitted directly to the Tax Office where the PKP is registered and may not be represented to other parties.
  • For the registration process to run smoothly, it is recommended that you prepare an email address and passphrase (password for the digital certificate) that will be used during digital certificate registration.
  • The management of PKP is a person who has the authority to determine policies and/or make decisions in the operation of the company, per the definition in the KUP Law. The name of the management must be recorded in the annual corporate income tax return for the tax year before the electronic certificate request letter is submitted.
  • The due annual corporate income tax return must have been submitted to the Tax Office, with the original proof of the annual corporate income tax return along with the receipt of the tax return reporting.
  • If your name is not listed in the annual corporate income tax return, you must present the original letter of appointment of the management and submit the original deed of establishment of the company as a permanent establishment of the parent company located overseas and submit a copy of the document.
  • You must present an identity card such as a KTP and family card and submit a copy of the document. If you are a foreigner, you must present your passport and KITAS or KITAP.
  • Provide a softcopy of a recent photo stored on a compact disc (CD) as a condition for completing the electronic certificate request letter.
  • All required documents are submitted to the specialized officer at the one-stop shop (TPT) at the Tax Office where the PKP is registered.
  • A decision regarding the certificate approval will be sent to the email you have previously registered.

Certify Your Digital Signature with eendigo

e-Meterai

To increase the validity of the electronic tax certificate, of course, you need to create an electronic signature. The signature must be genuine and cannot be forged to maintain the authenticity of the electronic tax certificate. In addition, the signature placement position must also be neat even if you make it digitally.

How to make an electronic signature like the criteria above? You can use eSignHub, eendigo’s electronic signature application. eendigo is connected to various Electronic Certification Provider (PSrE) services that suit your needs. As a result, your signature cannot be easily forged because it includes a public key and identification information that indicates it belongs to you.

The process of placing the signature on the electronic tax certificate is kept neat with the template manager feature. The electronic signature can also be automatically placed on documents with the same format, so you can save time and effort while working as well.

You can try the demo version of the app by contacting us here! Feel the convenience of making TTE only with eendigo!