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2013
Peraturan Menteri Keuangan (PMK) NO. 10/PMK.03/2013, BN.2013/NO.13,jdih.kemenkeu.go.id : 14 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pengembalian atas Kelebihan Pembayaran Pajak yang Seharusnya Tidak Terutang
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Februari 2013. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 190/PMK.03/2007 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang.","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang tata cara pengembalian atas kelebihan pembayaran pajak yang seharusnya tidak terutang. Latar belakang penerbitan peraturan ini adalah untuk menyesuaikan dengan Peraturan Pemerintah Nomor 74 Tahun 2011 tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan.

Ketentuan Substansial:

Peraturan ini mengatur mengenai:

Kondisi di mana Wajib Pajak dapat mengajukan permohonan pengembalian atas kelebihan pembayaran pajak, termasuk pembayaran pajak yang bukan merupakan objek pajak, kesalahan pemotongan/pemungutan, dan kelebihan pembayaran pajak terkait impor.
Pihak yang berhak mengajukan permohonan pengembalian, meliputi Wajib Pajak badan, orang pribadi, dan pihak yang tidak wajib memiliki NPWP.
Prosedur pengajuan permohonan, termasuk dokumen yang harus dilampirkan dan tempat pengajuan permohonan.
Proses penyelesaian permohonan oleh Direktur Jenderal Pajak, termasuk verifikasi dan penerbitan Surat Ketetapan Pajak Lebih Bayar (SKPLB).

Peraturan ini juga mengatur bahwa dalam hal terjadi kesalahan pemotongan atau pemungutan pajak, pihak yang melakukan pemotongan atau pemungutan tidak dapat meminta kembali pajak tersebut, melainkan pihak yang dipotong atau dipungut yang dapat mengajukan permohonan pengembalian.

","transitional_provisions","(-)","sanctions","revokes",[93],{"_94":95,"_96":97},"text","Peraturan Menteri Keuangan Nomor 190/PMK.03/2007 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang","link","","revoked_by",[100,104],{"_94":101,"_96":102,"_36":103},"PMK No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan","https://peraturan.bpk.go.id/Details/306614/pmk-no-81-tahun-2024","93a6559b-25e4-4c0b-bc6f-544d6d34d977",{"_94":105,"_96":106,"_36":107},"PMK No. 187/PMK.03/2015 tentang Tata Cara Pengembalian Atas Kelebihan Pembayaran Pajak Yang Seharusnya Tidak Terutang","https://peraturan.bpk.go.id/Details/121783/pmk-no-187pmk032015","e6e010f0-957f-4fe9-95ad-bd7de8f0092c","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.13, 2013

MINISTRY OF FINANCE. Tax. Overpayment. Refund. Procedures.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 10/PMK.03/2013
CONCERNING
PROCEDURES FOR REFUND OF TAX OVERPAYMENT
THAT SHOULD NOT BE DUE

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that the provisions regarding the procedures for refund of tax overpayment that should not be due have been regulated in the Regulation of the Minister of Finance Number 190/PMK.03/2007 concerning Procedures for Refund of Tax Overpayment That Should Not Be Due;
that with the issuance of Government Regulation Number 74 of 2011 concerning Procedures for Exercising Rights and Fulfilling Tax Obligations, it is necessary to adjust the provisions regarding the procedures for refund of tax overpayment that should not be due as

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