The new regulation of PER-03 and SE-04 is the SKF may now be obtained online through the DGT website. We summary the such regulation as below (please click on the question below to find the guideline):
The Certificate issued by the DGT regarding the Taxpayer’s Compliance for certain period in order to fulfill the requirement to get certain service and/or to carry out certain activities from ministries/institutions/other parties, among others:
- The utilization of Net Book Value due to transfer of asset caused by merger, expansion, or business take over,
- Imposition of 0.5% Income Tax on the transfer of Real Estate to Special Purpose Company or Collective Investment Contract Scheme,
- Reimbursement of VAT or VAT and Sales Tax on Luxury Goods,
- Tax Holiday Application, and
- Other services or certain activities that require SKF.
The Taxpayer can submit the SKF application though Taxpayer’s Status Confirmation information (iKSWP) in the DGT Website. However, the submission of written application through the Tax Office is still allowed.
- The taxpayer’s compliances including the Annual Income Tax Returns for the last two (2) fiscal years and VAT Returns of the taxpayer’s Head Office and branches for the last three (3) tax periods.
- The taxpayer should not have any outstanding tax payables in the Tax Office where the taxpayer’s Head Office and the Branch are registered.
- The taxpayer is not under investigation of criminal act in taxation.
- The SKF is only issued to the Taxpayer’s Head Office which is also applied to the Taxpayer’s branches.
- The SKF application can be granted, or rejected in the taxpayer fails to fulfill the above requirement.
- The DGT can provide an immediate response for application submitted through the DGT’s website.
- The process for application submitted through the Tax Office is reduced from fifteen (15) working days in the previous regulation to three (3) working days now.
Ministries/Institutions/other parties can verify the validity of SKF through DGT website, DGT hotline number, or the Tax Office itself.
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