Authenticity of Tax Payment Letter

As Taxpayers, both Corporations and Individuals have tax obligations that must be fulfilled, known as the payment of due taxes. Before making a tax payment, Taxpayers are required to have an EFIN number first. An EFIN is a Taxpayer identification number used to access electronic tax services. Once a Taxpayer has an EFIN, they can activate it on the DJP online website and utilize online tax services such as filing tax returns, creating billing codes, and others. 

Tax payments are made using a specific document or form called a Tax Payment Slip, which is directed to the state treasury through designated and appointed payment places by the Minister of Finance. The Directorate General of Taxes (Direktorat Jenderal Pajak: DJP) has issued new regulations on the procedures for filling out Tax Payment Slips (Surat Setoran Pajak: SSP) through the Director General of Tax Regulation (Perdirjen)number PER-09/PJ/2020 concerning the Form, Content, and Procedures for Filling Out SSP, replacing the previous regulation, Director General of Tax Regulation number PER-22/PJ/2017.

Each SSP can only be used to make payments or deposits for one type of tax, one period, tax year, or part of the tax year, one Tax Assessment Notice (Surat Ketetapan Pajak: SKP), Tax Collection Notice (Surat Tagihan Pajak: STP), Land and Building Tax Assessment Notice, Land and Building Tax Collection Notice, or one legal effort decision that results in an increased tax amount to be paid. Each submission of SSP must use one tax account code and one type of tax deposit. In the latest rules, DJP has changed the list of account codes and tax types as attached in these rules. This change is made to ensure that account codes and tax types are in line with developments in tax regulations.

With advancements in technology and information, the use of SSP for tax deposits has now shifted to Electronic Tax Payment Slips (SSE). SSE has been effectively implemented since July 1, 2016, where the DJP has inaugurated eBilling or Electronic Tax Payment Slips. SSE is internet-based, making it easier for Taxpayers to pay taxes anywhere and anytime online. When a Taxpayer wishes to make a tax deposit, they can first create a billing code through the DJP Online site. A billing code is a 15-digit identification code for a type of tax payment or deposit, with the first digit being the billing code issuer for the DJP/DJBC/DJA system, and the following 14 digits being random numbers.

eBilling provides convenience for Taxpayers in paying taxes and minimizes input errors, ensuring the validity of the data presented due to the billing code used for tax payments. After obtaining the Billing ID, Taxpayers can then make payments according to the type of tax, tax period, tax year, and tax amount through:

1. Bank tellers or Post Offices
2. Automatic Teller Machines (ATMs)
3. Internet Banking of designated banks
4. Mobile Banking of designated banks
5. Other payment methods in collaboration with designated banks

After the tax payment is completed, Taxpayers will receive a payment receipt called a State Receipt Note (Bukti Penerimaan Negara: BPN). BPN is a document issued by banks/post offices for national treasury transactions using the National Treasury Transaction Number (Nomor Transaksi Penerimaan Negara: NTPN) as another administrative means equivalent to a tax payment slip. An BPN contains various information or data to prove its legal validity. Here are the critical elements of an BPN that indicate the type of tax transaction performed up to the taxpayer’s identity:

1. Taxpayer Identification Number (Nomor Pokok Wajib Pajak: NPWP)
2. National Treasury Transaction Number (Nomor Transaksi Penerimaan Negara: NTPN)
3. Bank Transaction Number (Nomor Transaksi Bank: BTN) or Post Transaction Number (Nomor Transaksi Pos: PTN)
4. Billing Code
5. Taxpayer’s name
6. Taxpayer’s address. This data is not included in BPNs issued through ATMs and EDCs
7. Property Tax Object Number (Nomor Objek Pajak: NOP). This data will be included in the BPN if the tax payment is made for transactions involving the transfer of rights over land and/or buildings, self-building activities, and land and building tax for plantation, forestry, and mining sectors. However, the NOP will not appear on BPNs issued through ATMs or EDCs
8. Tax account code
9. Type of deposit code
10. Tax period
11. Tax year
12. Tax assessment number (if applicable)
13. Payment date
14. Amount paid.

If the NTPN is not printed or is unclear on the payment proof, Taxpayers can check the NTPN number through the DJP Online page under the Confirmation House menu and select NTPN confirmation. Taxpayers can enter the billing code and security code. The DJP Online system will display payment data and verify whether the billing is paid and validated. In making tax payments, Taxpayers can now be facilitated with authentic codes in the creation of billing and proof of payment, thereby minimizing errors and falsification of the taxes paid.