[{"_1":2,"_129":-5,"_130":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","8674c3e4-9b5b-4af9-97e2-33fa76292e9b","regulationData",{"_36":33,"_37":38,"_125":126,"_127":128},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":-5,"_84":-5,"_85":-5,"_86":-5,"_87":-5,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_122":-5,"_123":124},"title","Peraturan Menteri Keuangan Nomor 209/PMK.03/2021 Tahun 2021 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","short_title","Peraturan Menteri Keuangan (PMK) Nomor 209/PMK.03/2021","number","209/PMK.03/2021","year","2021","published_date","2021-12-29","effective_date","2022-01-01","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"a114b473-388e-41c3-a63a-3e9fd9a6a4a3","Ketentuan Perpajakan","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2021
Peraturan Menteri Keuangan (PMK) NO. 209/PMK.03/2021, BN.2021/NO. 1473; https:jdih.kemenkeu.go.id : 11 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2022. \n \n

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 209/PMK.03/2021
CONCERNING
SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER
39/PMK.03/2018 CONCERNING PROCEDURES FOR ADVANCE TAX OVERPAYMENT REFUND

BY THE GRACE OF THE ONE ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that to ensure the compliance of taxpayers with certain criteria and to assist the liquidity of taxpayers with certain criteria, it is necessary to make adjustments to the provisions regarding the procedures for advance tax overpayment refund;
that Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund as amended by Regulation of the Minister of Finance Number 117/PMK.03/2019 concerning Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund has not been able to accommodate the need for adjustments to the procedures for advance tax overpayment refund, so it needs to be amended;
that based on the considerations as referred to in letter a and letter b, and to implement the provisions of Article 17C paragraph (7) and Article 17D paragraph (3) of Law Number 6 of 1983 concerning General Provisions and Taxation Procedures as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations and the provisions of Article 16G letter c and letter d of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations, it is necessary to stipulate a Regulation of the Minister of Finance concerning Second Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund;

In view of :

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
Law Number 6 of 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to State Gazette of the Republic of Indonesia Number 3262) as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to State Gazette of the Republic of Indonesia Number 6736);
Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to State Gazette of the Republic of Indonesia Number 3264) as amended several times, most recently by Law Number 7 of 2021 concerning Harmonization of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to State Gazette of the Republic of Indonesia Number 6736);
Law Number 39 of 2008 concerning State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to State Gazette of the Republic of Indonesia Number 4916);
Presidential Regulation Number 57 of 2020 concerning the Ministry of Finance (State Gazette of the Republic of Indonesia of 2020 Number 98);
Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund (State Gazette of the Republic of Indonesia of 2018 Number 514) as amended by Regulation of the Minister of Finance Number 117/PMK.03/2019 concerning Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund (State Gazette of the Republic of Indonesia of 2019 Number 934);
Regulation of the Minister of Finance Number 118/PMK.01/2021 concerning Organization and Work Procedures of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2021 Number 1031);

DECIDES:

To stipulate :

REGULATION OF THE MINISTER OF FINANCE CONCERNING SECOND AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER 39/PMK.03/2018 CONCERNING PROCEDURES FOR ADVANCE TAX OVERPAYMENT REFUND.

Article I

Several provisions in Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund (State Gazette of the Republic of Indonesia of 2018 Number 514) as amended by Regulation of the Minister of Finance Number 117/PMK.03/2019 concerning Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Advance Tax Overpayment Refund (State Gazette of the Republic of Indonesia of 2019 Number 934) are amended as follows:

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