To support tax compliance, Biteship facilitates the issuance of e-Tax Invoices for service fees. As important information for customers’ Finance/Tax teams, Biteship has an official Article 23 Income Tax Exemption Certificate (SKB) that is updated annually. Therefore, payments for Biteship service invoices must be made in full without deducting Article 23 Income Tax.
This article will help you understand the complete procedures, document requirements, and procedures for submitting Tax Invoices, as well as information regarding Article 23 Income Tax exemptions for transactions on Biteship.
This article covers:
- Tax Invoice issuance provisions & Article 23 Income Tax exemption
- Mechanisms and regulations for Biteship’s Article 23 Income Tax Exemption Certificate (SKB)
- Required supporting documents to be prepared
- Details of the required tax information
- Steps for submitting a Tax Invoice and downloading the SKB document
- Estimated tax document processing time
- Reasons Tax Invoice submissions may encounter issues
- Tips for smooth tax administration
- FAQs about Tax Invoices and Article 23 Income Tax at Biteship
1. Tax Invoice & Article 23 Income Tax Provisions at Biteship
Biteship facilitates the issuance of Tax Invoices (e-Tax Invoices) for the provision of Taxable Services (JKP) in the form of service fees/platform fees to users registered as Taxable Entrepreneurs (PKP).
Article 23 Income Tax Exemption Provisions:
Biteship is exempt from Article 23 Income Tax withholding based on an active Article 23 Income Tax Exemption Certificate (SKB). Customers are advised not to withhold Article 23 Income Tax when paying invoices. A copy of Biteship’s current-year Article 23 Income Tax Exemption Certificate can be downloaded directly through the dashboard or requested from our Support/Finance team as an attachment for your tax records.
These tax services are important for:
- Taxable Entrepreneurs (PKP) who require Input Tax Invoices
- Customers’ Finance/Tax teams for archiving the Article 23 Income Tax Exemption Certificate (SKB)
- Monthly VAT Periodic Tax Return reporting
- Meeting audit compliance standards and the company’s financial reconciliation requirements
2. Benefits of Managing Taxes at Biteship
By completing your company’s tax profile on Biteship, you will receive various benefits:
- Simplifying the process of crediting the company’s Input VAT
- Maintaining accurate and orderly tax records for service transactions
- Ensuring invoices are paid in the correct amount without Article 23 Income Tax differences
- Preventing tax administration penalties or fines
- Accelerating the reconciliation of monthly invoices and transactions
- Simplifying administrative coordination between your Finance team and Biteship
3. Documents to Prepare
Before submitting a Tax Invoice or downloading the Article 23 Income Tax Exemption Certificate archive, make sure you have prepared the following documents:
- Company Taxpayer Identification Number (NPWP) (15 or 16 digits)
- SPPKP (Taxable Entrepreneur Confirmation Letter), specifically for PKP business entities
- Valid Biteship Payment Receipt / Invoice
- Copy of Biteship’s Article 23 Income Tax Exemption Certificate (available for download from the Dashboard)
Make sure all documents:
- Are still valid and contain company information matching that registered in the Biteship account
- Contain text and numbers that are clearly legible, with no blurring or cropping
- Use an Article 23 Income Tax Exemption Certificate archive that is active for the current year
4. Information Requested When Submitting Tax Documents
During the tax verification and administration process, you will be asked to provide the following information:
Tax Identification Details
- Company/entity name according to the NPWP
- Registered NPWP number
- PKP or Non-PKP status
- Company domicile address according to the NPWP
Article 23 Income Tax Exemption Details
For your company’s Tax team’s archiving needs:
- Number and validity period of Biteship’s current-year Article 23 Income Tax Exemption Certificate
- Complete confirmation documents for payment in full without withholding Article 23 Income Tax
Finance Contact & Correspondence
For sending e-Tax Invoice documents and reconciliation confirmations:
- Finance/Tax PIC name
- Active Finance team email address
- PIC telephone number / WhatsApp number
5. How to Submit a Tax Invoice & Download the Article 23 Income Tax Exemption Certificate
Step 1: Log in to the Biteship Dashboard
Log in to your company account through the Biteship Dashboard.
Step 2: Complete Your Tax Information in Account Settings
Go to the Business Verification / Tax Information menu, then enter your NPWP number and upload supporting documents such as the SPPKP.
Step 3: Download Biteship’s Article 23 Income Tax Exemption Certificate
Download an official copy of Biteship’s current-year Article 23 Income Tax Exemption Certificate directly from the dashboard to keep as an attachment in your company’s tax records.
Step 4: Pay the Invoice in Full
Pay the invoice in full, without withholding Article 23 Income Tax, according to the stated invoice amount.
Step 5: Receive the e-Tax Invoice
Biteship’s Finance team will issue and send the official e-Tax Invoice document to your registered email address.
6. Estimated Tax Document Processing Time
Tax document processing takes the following amount of time:
- Downloading the Article 23 Income Tax Exemption Certificate: Available instantly at any time through the Biteship Dashboard.
- e-Tax Invoice issuance: Issued periodically no later than the end of the current month or the beginning of the following month after the transaction has been paid in full.
7. Reasons Tax Submissions May Be Rejected or Encounter Issues
The following are some common reasons why Tax Invoice issuance or the verification process may encounter obstacles:
- The NPWP details, company name, or address in the profile do not match the official documents
- The Tax Invoice submission is made after the closing deadline for the accounting period (current month)
- The customer withholds Article 23 Income Tax when making payment, resulting in an invoice difference because Biteship has an active exemption certificate
- The Finance email address has not been updated, causing the e-Tax Invoice to fail to be delivered
8. Tips for Smooth Tax Management
- Make sure your tax information has been verified before making a transaction
- Save the latest Biteship Article 23 Income Tax Exemption Certificate at the beginning of the fiscal year for your Tax/Finance team
- Make sure invoices are paid in full without withholding Article 23 Income Tax so that record-keeping is not delayed
- Use an active Finance correspondence email that is monitored every working day
9. FAQs About Tax Invoices and Article 23 Income Tax
Can a Non-PKP company request a Tax Invoice?
Tax Invoices (e-Tax Invoices) can only be issued to entities/businesses with PKP status. However, Non-PKP companies will still receive an official Invoice/Payment Receipt from Biteship as valid proof of transaction.
Why can’t Biteship invoice payments be reduced by Article 23 Income Tax?
Biteship has an official Article 23 Income Tax Exemption Certificate from the Directorate General of Taxes (DJP), which is updated annually. Therefore, Article 23 Income Tax withholding is exempted and payment must be made in full.
Where can I obtain a copy of Biteship’s Article 23 Income Tax Exemption Certificate?
The current-year Article 23 Income Tax Exemption Certificate can be downloaded directly through the Biteship Dashboard in the Tax Information menu or requested from the Biteship Support/Finance team.
Where can I obtain Biteship’s NPWP information?
Biteship’s NPWP details and official address can be found on the invoice statement or confirmed directly with Biteship’s Finance/Support team.
10. Conclusion
Managing Tax Invoices and understanding the Article 23 Income Tax exemption through Biteship’s official exemption certificate helps ensure smooth business operations and fulfilment of your company’s tax obligations.
By completing your tax information and making full payments in accordance with the exemption certificate provisions, all business transaction processes can run securely, transparently, and efficiently.
If you need assistance with Tax Invoices or the Article 23 Income Tax Exemption Certificate, please contact Biteship’s Finance team at support@biteship.com.