Tax Refunds & Preliminary Refunds
For companies that overpaid tax and want the money back without needless adjustments.
Support for VAT and income tax refunds, from a data readiness review before the overpaid return is filed through the refund audit and payout.
Deadlines to watch
12 months
Deadline for the tax office to assess a refund audited request. If missed, the request is deemed granted.
1 month
Deadline to pay out after the overpayment assessment or refund decision.
1 / 3 months
Preliminary refund service time under PMK 28/2026: 1 month for VAT, 3 months for income tax.
What's included
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Prepare before filing
Refunds are almost always reviewed or audited. We review invoices, books and contracts before the overpaid return is filed, so the auditor's questions are already answered in the file.
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Choose the right route
Carry forward, refund through an audit, or a preliminary refund for eligible taxpayers. The choice affects payout timing and audit risk.
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Through to payout
We support the refund audit, answer the SPHP and track the overpayment assessment and payment. If adjustments are wrong, the file is ready for an objection.
How we work
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01
Check readiness
Input and output invoices, books and contracts are matched to the overpaid amount.
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02
Choose the route
Carry forward, refund or preliminary refund are compared on timing and risk.
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03
File
The overpaid return and request are filed with organised supporting documents.
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04
Support the audit
We attend the review or audit until the overpayment assessment or refund decision is issued.
Documents we need from you
- Monthly VAT or annual return showing the overpayment.
- Input and output tax invoices with payment evidence.
- Books, bank statements, contracts and export documents if any.
What you receive
- Refund readiness review and adjustment risk list.
- Return and refund request ready to file.
- Refund audit support through payout, or an objection file if needed.
If the tax office asks about this work later
The same team that did it stays with you: SP2DK replies, audits, objections, up to a Tax Court appeal.
Frequently Asked Questions
Will a refund always be audited?
Refund requests are generally reviewed or audited. Certain low-risk taxpayers can obtain a preliminary refund, but may still be audited later.
How long does a refund audit take?
The tax office must issue an assessment within 12 months of a complete overpaid return. If it misses that, the request is deemed granted.
Refund or carry forward?
It depends on cash needs and data readiness. Carrying forward avoids a refund audit; a refund releases cash. We work out both before you choose.
Want to talk about Tax Refunds & Preliminary Refunds?
Tell us what you need, the period, and the state of your documents. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur