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Resources / Regulation / Surat Edaran Dirjen Pajak

Surat Edaran Dirjen Pajak – SE 31/PJ./2004

Bersama ini disampaikan foto copy Peraturan Direktur Jenderal Pajak Nomor : 184/PJ./2004 tentang Perubahan Ketiga Atas Keputusan Direktur Jenderal Pajak Nomor : KEP-383/PJ/2002 tentang Tata Cara Pembayaran Setoran Pajak Melalui Sistem Pembayaran On-line dan Penyampaian Surat Pemberitahuan Dalam Bentuk Digital.

Beberapa hal yang perlu diperhatikan adalah sebagai berikut:

  1. Wajib Pajak yang terdaftar di Kantor Pelayanan Pajak Wajib Pajak Besar wajib melakukan pembayaran setoran pajak melalui sistem pembayaran on-line dan menyampaikan Surat Pemberitahuan dalam bentuk digital terhitung mulai tanggal 1 September 2002.

  2. Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak di lingkungan Kanwil DJP Jakarta Khusus, wajib menyampaikan Surat Pemberitahuan dalam bentuk digital (e-SPT) terhitung mulai tanggal 1 Januari 2005.

  3. Kewajiban penyampaian Surat Pemberitahuan dalam bentuk digital (e-SPT) bagi Wajib Pajak selain Wajib Pajak sebagaimana dimaksud pada angka 1 dan angka 2, akan diatur lebih lanjut. Demikian untuk diketahui dan dilaksanakan dengan sebaik-baiknya.

DIREKTUR JENDERAL

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HADI POERNOMO

Reading: Surat Edaran Dirjen Pajak – SE 31/PJ./2004