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 continuously updated every year. Therefore, payment of Biteship service invoices must be made in full without withholding Article 23 Income Tax.
This article will help you understand all procedures, document requirements, and the process for submitting Tax Invoices and information regarding Article 23 Income Tax exemption 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
- Required supporting documents to prepare
- Required tax data details
- Steps for submitting a Tax Invoice and downloading the Exemption Certificate document
- Estimated tax document processing time
- Reasons a Tax Invoice submission may encounter issues
- Tips for smooth tax administration
- FAQ 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. Customers are encouraged 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.
This tax service is important for:
- Taxable Entrepreneurs (PKP) who require Input Tax Invoices
- Customers’ Finance/Tax teams for archiving the Article 23 Income Tax Exemption Certificate
- Monthly VAT Periodic Tax Return reporting
- Meeting audit compliance standards and the company’s financial recapitulation requirements
2. Benefits of Managing Taxes at Biteship
By completing your tax profile on Biteship, your company will receive various benefits:
- Simplifying the process of crediting the company’s Input VAT
- Maintaining accurate and organized tax records for service transactions
- Ensuring invoice payments are made in the correct amount without Article 23 Income Tax discrepancies
- Preventing tax administration sanctions or penalties
- Accelerating the reconciliation process for 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 Proof / Invoice
- Copy of Biteship’s Article 23 Income Tax Exemption Certificate (can be downloaded from the Dashboard)
Make sure all documents:
- Are still valid and contain company information matching the information registered in the Biteship account
- Have text and numbers that are clearly readable (not blurry or cropped)
- Use an Article 23 Income Tax Exemption Certificate archive that is active for the current year
4. Information Requested During the Tax Submission
During the tax verification and administration process, you will be asked to provide the following information details:
Tax Identity 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 documentation confirming payment in full without Article 23 Income Tax withholding
Finance Contacts & Correspondence
For sending e-Tax Invoice documents and reconciliation confirmations:
- Finance/Tax PIC name
- Active Finance team email address
- PIC phone 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 a copy of Biteship’s official current-year Article 23 Income Tax Exemption Certificate directly from the dashboard to save as an attachment in your company’s tax records.
Step 4: Pay the Invoice in Full
Pay the invoice in full (without Article 23 Income Tax withholding) 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 Documentation Processing Time
The tax document processing procedure requires the following time:
- Downloading the Article 23 Income Tax Exemption Certificate: Can be done 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 a Tax Submission 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 data, company name, or address in the profile does not match the official documents
- The Tax Invoice submission was made after the deadline for the book-closing period (current month)
- The customer withheld Article 23 Income Tax when making the payment, resulting in an invoice discrepancy (because Biteship has an active Exemption Certificate)
- The Finance email address has not been updated, causing the e-Tax Invoice delivery to fail
8. Tips for Smooth Tax Management
- Make sure your tax information has been verified before conducting transactions
- Save a copy of Biteship’s latest Article 23 Income Tax Exemption Certificate at the beginning of the fiscal year for your Tax/Finance team
- Make sure invoice payments are made in full without Article 23 Income Tax withholding so that recording is not delayed
- Use a Finance correspondence email address that is actively monitored every business day
9. FAQ About Tax Invoices and Article 23 Income Tax
Can Non-PKP companies 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 Statement from Biteship as valid proof of the transaction.
Why can’t Biteship invoice payments be reduced by Article 23 Income Tax withholding?
Biteship has an official Article 23 Income Tax Exemption Certificate from the Directorate General of Taxes (DJP), which is renewed every year. 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 under the Tax Information menu or requested from Biteship’s Support/Finance team.
Where can I obtain Biteship’s NPWP information?
Biteship’s NPWP information 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 fulfillment 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 proceed safely, transparently, and efficiently.
If you need assistance with Tax Invoices or the Article 23 Income Tax Exemption Certificate document, please contact Biteship’s Finance team at support@biteship.com.