How to Apply and Report for PMK-3/2022 COVID-19 Incentives

1. Activate the Taxpayer’s status confirmation (KSWP) menu

1. Login to DJP Online, www.pajak.go.id
2. Click the 'Profil' menu
3. Select 'Aktivasi Fitur
4. Place a checkmark on the 'info KSWP' service
5. Click the bottom right button of the screen ‘Ubah Fitur Layanan’
6. The DJP Online account will automatically log out and back to the home page.

2. Re-login to DJP Online, enter a 15-digit TIN number, password, and security code.
3. Click the 'Layanan' menu then select 'KSWP'.
4. On the ‘Untuk Keperluan’ in ‘PROFIL PEMENUHAN KEWAJIBAN SAYA’ menu, select the type of PMK-3 Incentive. Make sure that you meet the criteria for receiving one of the tax incentives based on PMK-3/2022.
5. Click ‘Simpan Permohonan’

1. Login to DJP Online, www.pajak.go.id
2. Click the 'Layanan' menu
3. Select ‘e-Reporting Insentif Covid-19’
4. Click button ‘+ tambah’ on ‘Daftar Pelaporan’

1. Select the type of PMK-3 Incentive Realization. Make sure that you meets the criteria for receiving one of the tax incentives based on PMK-3/2022. Then click “Lanjutkan”
2. Fill in the security code as requested by the system
3. Fill out the Incentive Realization Report Form. The Realization Report template can be downloaded from “petunjuk” feature.
4. Validate macros on The Realization Report file.
5. Upload The Realization Report Excel File. Before uploading, please name The Realization Report file with the specified format :

AAAAAAAAAAAAAAA_BBCC_DDDD_EE_FF.xls

A : 15 digits (TIN),

B : 2 digits (Initial Tax Period),

C : 2 digits (Final Tax Period),

D : 4 digits (Tax Year),

E : 2 digits (Code for Realization Reporting)

F : 2 digits (Correcting Code-th)

The Realization Report code is:

01 : Final Income Tax Paid By The Government (DTP)

02 : Article 21  Income Tax DTP

03 : Article 21 Income Tax Exemption

04 : Article 22 Income Tax Exemption

05 : Article 22 Import Income Tax (PMK-28) Exemption

06 : Article 22 Import Income Tax (PMK-86) Exemption

07 : Article 23 Income Tax Exemption

08 : VAT DTP

10 : Water Use Improvement Acceleration Program (P3-TGAI) Final Income Tax DTP