Individual taxpayers who meet certain requirements are given a preliminary refund of tax overpayment based on the provisions of Article 17D of the Law on General Provisions and Tax Procedures.
Included in the individual taxpayers who are given preliminary returns for overpayment of tax as referred to in paragraph (1) are individual taxpayers who submit an annual income tax return with a maximum overpayment amount of Rp. 100,000,000.00 (one hundred million rupiahs) accompanied by application for refund of overpaid tax.
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