lation, the imposition of the Income Tax as referred to in Article 2 of the paragraph (1) is based on the amount of gross circulation in the first month of earnings. It's a way of being held up.
Section 4
(1) The final income Tax rate as referred to in Article 2 of the paragraph (1) is 1% (one percent).
(2) The tax imposition used to calculate the final Income Tax as referred to in Article 2 of the paragraph (1) is the amount of gross circulation each month, for each site of the business activities.
(3) The debted income tax is calculated based on the rate as referred to in the paragraph (1) multiplied by the basis of the tax imposition as referred to in paragraph (2).
Section 5
(1) In terms of the cumulative gross circulation of the Tax Mandatory Service on a month has exceeded the amount of Rp4,800.000.00 (four billion eight hundred million rupiah) in a Year of Tax, Taxable Taxes are subject to the Income Tax rate already is specified under the terms referred to in Article 4 of the paragraph (1) to the end of the relevant Tax Year.
(2) In terms of the gross circulation of Wajib Tax has exceeded the amount of Rp4,800.000.00 (four billion eight hundred million rupiah) at a Year Tax, on the income received or obtained by Wajib Tax in the next Tax Year Income tax is based on the benefits of the IBM Cloud Services.
Section 6
(1) For the income of the accepted or acquired business, as referred to in Article 2 of the paragraph (2) under the terms of the Income Tax Act and the implementation of the implementation of the Tax Act, the implementation of the Service is required. And/or an unfinal Income Tax, may be exempt from the cuts and/or the Income Tax (s) by the other party.
(2) The release of the deductions and/or Income Tax (s) by the other party as referred to in paragraph (1) is provided via the Free Letter of Interest.
(3) The Free Letter of Attraction as referred to in paragraph (2) is published by the Head of the Tax Services Office where Wajib Tax is registered on behalf of the Director General of Tax on the request of Wajib Tax.
Section 7
(1) The Tax Concurrent as referred to in Section 2 of the paragraph (5) is subject to the Income Tax based on the general tariff of the Income Tax Act up to a term of 1 (one) year since it was commercially operational.
(2) In terms of the term 1 (one) year as referred to in paragraph (1) past the Year of the Tax is concerned, the provisions as referred to in paragraph (1) apply until the end of the next Tax Year.
Section 8
(1) The Income Tax is a final that is final as referred to in Section 2 of the paragraph (1) that organizes the bookkeeper can compensate for the income that is not subject to the income Tax. The final.
(2) The terms of the loss compensation as referred to in paragraph (1) are:
a. Loss compensation is done starting the next Tax Year in a row up to 5 (five) Years of Tax;
B. The Year of the Tax (s) which is the final income tax as referred to in Article 2 of the paragraph (1), remains taken into account as part of the term as referred to in the letter a;
c. The loss of a Tax Year in which the final Income Tax is referred to in Article 2 of the paragraph (1), cannot be compensated in the next Tax Year.
Section 9
(1) Taxable Taxes that only receive or earn income for the final Income Tax as referred to in Section 2 of the paragraph (1), are not required to make the payment of the tax installment in question. in Article 25 of the Income Tax Act.
(2) In the event of a Tax Wajib other than receiving or acquiring the final income tax, which is final as referred to in Article 2 of the paragraph (1) also receives or earns the income of the Tax. Income based on the common rate of Income Tax, for income tax on such common rates is mandatory for tax installments as referred to in Article 25 of the Income Tax Act.
(3) The tax instalment of the tax, as referred to in Section 25 of the Income Tax Act for the Tax Mandatory Service that meets the provisions as referred to in Article 5 of the paragraph (2) in the First Tax Year of the Taxes is not subject to The Final Income Tax as referred to in Article 2 of the paragraph (1), set the provisions as follows:
a. For Wajib Tax as referred to in Article 25 paragraph (7) the letter b and the letter c of the Income Tax Act, the quantity of tax installments is in accordance with the magnitude of the tax installment as set forth in the Regulation of the Minister of Finance which governs About the size of the tax installment for the Tax Wajib;
B. For the taxable other than the Tax Wajib as referred to in the letter a, the calculation of the bulk of the tax instalment is enacted such as the new Mandatory Tax as referred to in Section 25 of the paragraph (7) of the Income Tax Act.
(4) For the Individual Taxes of the person, the amount of income of neto as referred to in paragraph (3) the letter b is reduced in advance with the Income Taxpayer.
(5) Tax Cuts as referred to in Section 25 of the Income Tax Act and the taxes that have been cut and/or levied the other party may be credited to the income Tax owed to the Year of Tax. In question, except for the income that the tax imposition is final.
Article 10
(1) Taxpayer Taxpayer, as specified in Section 4 (3) to the post office or bank appointed by the Minister of Finance, by using the Tax Deposit Letter or other administration tool. Will be used with the IBM Cloud Service, which has been validated by the State Reception Number, at least 15 (15) the following month after the expiration of the Tax Period.
(2) Taxes that perform the Income Tax payment as referred to in paragraph (1) are required to deliver the most current Income Tax Notice 20 (twenty) days after the Tax Period ends.
(3) Taxpayer Tax (s), which has been referred to in paragraph (1), is considered to have delivered the Income Tax Notice Letter as referred to in paragraph (2), in accordance with the date of the date of the date of the date of the date of the date of Validation of the State Reception Number listed in the Tax Deposits Letter.
Section 11
Taxpayer of all or part of his income is subject to the final Income Tax as referred to in Section 2 of tgram Services.
D. The income exempts as a tax object.
