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Bisakah wajib pajak badan yang tidak lapor pajak sama sekali mengikuti tax amnesty?

Mohon pencerahannya mas mas…
Bisakah wajib pajak badan yang tidak pernah lapor sama sekali mengikuti tax amnesty? sementara di formulir pengampunan pajak wajib mengisi nilai harta bersih dalam SPT PPH terakhir?
Apa harus melaporkan spt tahun terakhir dulu baru bisa mengajukan tax amnesty?

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1 Answer

Salaam,
Bisa rekan, tapi dengan syarat atas SPT PPh tahun pajak terakhir (dalam hal ini adalah SPT PPh Tahunan 2015) tetap wajib dilaporkan terlebih dahulu sebagai syarat permohonan amnesti pajak tersebut. Sementara SPT 2014 dan sebelumnya tidak perlu dilaporkan terkait pengajuan Tax Amnesty tersebut.

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