Other Right of Taxpayer: Amendment of Tax Assessment Letter (SKP)

1. The Director General of Taxation on his own authority, or at the request of a taxpayer, may correct a Tax Assessment, a Tax Collection Notice, Decision Letter on objection, Decision Letter on reduction or cancellation of administration penalties, Decision Letter on reduction or cancellation of incorrect tax assessment, or Decision Letter on refund of initial tax overpaid, which contain errors in writing or calculation or errors in the application of specific provisions of the tax laws.
2. The Director General of Taxation, within 12 months from the date the application is received, must issue a decision on the application for correction.
3. When the period of time as prescribed in paragraph (2) has lapsed and the Director General of Taxation fails to issue a decision, the application shall be deemed granted. (Article 16 Law No. 16 Year 2000).