What is e-Bupot Unification? Definition, Legal Basis and Provisions

Read Also : What is a Balance Sheet? Definition, Components, Functions and How to Calculate

What is E-Bupot Unification?

E-bupot Unification is a system designed to create the latest electronic invoices belonging to the Directorate General of Taxes (DGT).

This is one of the important documents in electronic form which is proof of PPh (Income Tax) collection as in  the Unification Period PPh SPT .

This evidence is made by Income Tax (PPh) withholders or collectors as proof of withholding PPh and shows the amount of PPh collected.

E-Bupot unification can also be interpreted as an application that is used by residents who are subject to taxpayers for the purpose of reporting SPT for the Unification PPh period.

This report can then be used as proof of official tax collection and applies throughout Indonesia.

Unification e-Bupot documents can be in the form of electronic documents such as in  the unification e-Bupot application  or printed paper.

E-Bupot Unification is the latest update from the previous version, namely e-Bupot 23/26, which was created to report Periodic SPT PPh Article 23/26.

Both are applications that are used to report tax collections and provide electronic signature features.

Besides being easy to operate, these two applications are also easy to access so they can save more time in the tax collection reporting process.

Both e-Bupot Unification and e-Bupot 23/26 also require their users to submit Electronic Certificates as a requirement.

The difference lies in the type of PPh that is collected or withheld.

E-Bupot 23/26 only deducts  PPh articles 23  and 26, while e-Bupot unification collects various types of PPh, namely PPh article 4 paragraph 2, 15, 22, 23 and 26.

The implementation of the Unification e-Bupot has started since the end of 2021.

Read Also : 4 Ways to Retain Employees In The Company

Legal Basis for the Implementation of E-Bupot Unification

Currently, trials for implementing e-Bupot Unification are regulated in  DGT Regulation Number PER-23 of 2020 .

The regulation contains the forms and procedures for filling out and submitting unification income tax return periods.

In accordance with what has been described in the DGT regulations, the PPh collector is required to make proof of collection of unification for example and submit it to the party being collected.

Then, what is meant by Periodic Income Tax Return unification?

SPT itself is an abbreviation of Annual Tax Return which is used by taxpayers for the purpose of reporting tax payment transactions.

So, Periodic SPT Unification is Periodic SPT PPh used by income tax collectors for several purposes.

Such as reporting the obligation to collect PPh, proof of deposit for PPh collection, as well as self-payment of several types of income tax in one tax period.

The reason for the implementation of the Unification e-Bupot is due to the increasingly diverse types of taxable transactions.

This phenomenon has resulted in more and more types of withholding evidence being made as well as the types of Periodic PPH SPT that must be reported.

Read Also : What is Inventory Valuation Method? Definition and types

If taxpayers want to use the Unification e-Bupot application, they are required to have an electronic certificate.

How to get it?

The way to apply for an electronic certificate is quite easy because you can do it online through the e-nofa tax web page.

Next, you enter your passphrase and then contact the nearest KPP via telephone, email or SMS to obtain approval from a special officer.

Then, a special officer will ask you to submit several identification documents such as an NPWP card, address, NIP or NIK, cellphone number, and e-mail device.

These data will later be used for the purpose of validating your identity.

Apart from being able to do it online, you can also go directly to the KPP where you are registered as a taxpayer to apply for an electronic certificate.

First, you must fill out the application form for creating an electronic certificate and prepare a passphrase.

Next, you must carry out activities for data verification and authentication to ensure your identity.

Provisions in the Unification E-Bupot Rules

In the rules regarding the implementation of e-Bupot Unification, the provisions referred to are regarding the criteria for withholding income tax.

The Unification Period PPh SPT reporting system through the unification e-Bupot application must meet several criteria, including the following:

The party withholding or collecting income tax makes more than 20 pieces of proof of collection of unification in one tax period.

• There must be an income tax base value of more than 100 million in one tax period and it is stated in the proof of collection of unification.
• Collectors are also required to provide evidence of deductions for the unification of income tax objects in Article 4 paragraph 2 of interest on savings accounts, current accounts, SBI discounts and share sales transactions.
• Before using the Periodic Unification PPh SPT, the collector must have submitted an Electronic Periodic SPT.
• The collector has been registered with the KPP or the Tax Service Office within the Regional Office or Regional Office of Central or Middle DGT.

If these criteria have been met, then the party withholding or collecting income tax is allowed to carry out their duties in accordance with the rules.

This is as stated in Article 3 paragraph 3 which contains the obligations of income tax collectors in making proof of collection of unification and Periodic Unification Income Tax Returns.

However, in certain situations, the PPH withholding party is not required to report Periodic Unification Income Tax Returns in one tax period.

Some of these situations include if there is no object of withholding or collection of income tax that requires the issuance of proof of unification collection.

In addition, the party withholding or collecting PPh is also not required to report Periodic SPT Unification PPh if there is no payment of income tax payable.

The income tax payable in question is income tax on a transaction or buying and selling activity carried out using the self-deposit method.

Read Also : what is a Balance Sheet Definition and Examples

Advantages of Using E-Bupot Unification

Based on the explanation described above, there are several advantages that can be obtained by using e-Bupot Unification.

Some of them are as follows:

1. The process is easy and simple

The first advantage of using e-Bupot unification is that the process of making proof of collection or withholding of various types of PPh becomes easier and simpler.

Likewise in the process of reporting Periodic SPT PPh from several types of PPh, whether it’s PPh article 4 paragraph 2, article 15, article 22, article 23, and article 26.

2. More Time Efficient

Using e-Bupot Unification, proof of PPH collection can be immediately validated by the Directorate General of Taxes because the system is connected to the DGT system.

In addition, proof of PPh collection can also be issued automatically so that it saves more time.

Data regarding proof of collection or withholding of income tax that has been issued will also become prepopulated data automatically.

Thus, the data will also appear automatically in the Annual Tax Return as proof of PPh collection.

So, that was an explanation regarding e-Bupot Unification that you need to understand. Starting from the definition, function, provisions, to its advantages. So maybe after this you can choose  the best tax application  in your opinion.

Hopefully this article can help you as a taxpayer to fulfill his obligations as a citizen to pay taxes according to the provisions.