Preliminary Evidence Audit Assistance
For taxpayers or directors notified of a preliminary evidence audit.
Support when you are notified of a preliminary evidence audit (Bukti Permulaan), including assessing voluntary disclosure before the case moves to a criminal tax investigation.
Letter received: Preliminary evidence audit notification
Deadlines to watch
Before investigation
Voluntary disclosure (Article 8(3) of the General Tax Law) is only possible until an investigation begins.
100% penalty
Penalty on the underpaid tax in a voluntary disclosure.
What's included
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The decisive stage
The preliminary evidence audit comes before an investigation. What you do here determines whether the matter can be settled administratively.
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Voluntary disclosure
Until an investigation begins, a taxpayer can disclose the wrongdoing and pay the tax plus a penalty. We work out the numbers and risks with you.
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If it becomes an investigation
At the investigation stage you need an advocate. We prepare the technical tax analysis and loss calculation to support your legal team.
How we work
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01
Understand the allegation
The alleged scheme and periods are mapped from the letter and document requests.
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02
Test the data
The transactions in question are reconstructed from your documents.
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03
Choose a step
Voluntary disclosure, clarification with evidence, or preparing a defence.
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04
Execute
Calculations, payment and disclosure documents are prepared and filed.
Documents we need from you
- The preliminary evidence audit notice and document requests.
- Returns, books and bank statements for the audited period.
- Documents for the transactions in question.
What you receive
- Analysis of the allegation and tax exposure.
- Voluntary disclosure calculation and documents.
- Technical tax analysis for your advocate if the case proceeds.
Frequently Asked Questions
Is this the same as an investigation?
No. The preliminary evidence audit assesses whether there is an indication of a tax crime. An investigation starts afterwards.
What does voluntary disclosure achieve?
If accepted, the case does not proceed to investigation. It requires paying the underpaid tax plus a 100% penalty.
What if an investigation has started?
Article 44B of the General Tax Law still allows the investigation to be stopped once the state loss and penalty are paid. At this stage you need an advocate.
Related articles
Just got a letter from the tax office?
Talk to us before you reply. Send the letter type, the date you received it and the tax year.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur