Key Benefits:
(2) The basis of the Tax Introduction as referred to in paragraph (1) is the amount of circulation efforts.
Section 9 of the Compulsory Tax Supplement Tax in each Tax Period is calculated by means of the Output Tax as referred to in Section 8 of the paragraph (1) minus the Input Tax that can be credited as in question Article 7, so: a. For Employers with Taxes that do the submission of Tax Services
as referred to in Article 7 of the letter a is equal to 4% (four percent) of the Base Tax Introduction as referred to in Article 8 of the paragraph (2);
b. For Entrepreneurs to Be Involved In Taxes that make the transfer of the Tax Goods as referred to in Article 7 of the letter b is the same as 3%
www.djpp.depkumham.go.id
2010, No. 157 6
(three percent) of the Base Tax Introduction as referred to in Article 8 of the paragraph (2).
Section 10 of the Employer Employer who uses the Input Tax Crediting Guidelines according to the provisions set out in the Regulation of this Finance Minister may not charge a Value Added Tax on the acquisition of the Goods And/or Services Tax is a charge for the calculation of the Income Tax.
Article 11 In the event of a retour, the Value Added Tax for the submission of the Goods and/or Services Tax is returned or is revisited by the buyer, Reducing the Value Added Tax by the Reseller of the Reseller Tax in Time Taxes for the return of the Income Tax and/or Tax-Hitting Services of the Tax Revenue over the submission of the Tax and/or Taxable Services have been reported in the Value Supplemental Tax Notice.
Article 12 (1) In terms of Taxable Employers using the guideline
The calculation of the Input Tax Credit chooses to switch using the Input Tax Credit mechanism with the Output Tax, The Taxable Businessman is only allowed to start using The Input Tax mechanism with the Output Tax in the Tax Period the first year of the next book.
(2) The Taxpayer Who Chooses To Switch using the Input Tax Credit mechanism with the Output Tax, as referred to in paragraph (1) must notify in writing to the Head of Office The Tax Service of the Taxable Businessman is the longest at the time limit for the delivery of the first Tax Time Notice of Tax Time in the year of commencement of the use of the Tax Credit Input mechanism with the Tax Output.
(3) In terms of the Taxable Entrepreneurs start using the mechanism The Input Tax with the Output Tax, the Credited Input Tax is the first Tax Input Start of the Year book commencement of the use of the Input Tax Credit for the Output Tax.
www.djpp.depkumham.go.id
2010, No. 157 7
Section 13 (1) In the case of the Businessman With Tax performing the right of the Letter
A specific Tax Time Notice of a certain Tax Term in the year period of the book using the guidelines of the crediting calculation The Input Tax, and resulting in the circulation of the book year in question to be greater than Rp1.800.000.00 (one billion eight hundred million rupiah), Employers With Tax are required to use the Input Tax Crediting Mechanism with Taxes Output.
(2) Liability using the Input Tax crediting mechanism with the Output Tax as referred to in paragraph (1) in effect starting the Tax Period after the Tax Period its business becomes greater than Rp1.800.000.00 (one billion eight hundred million rupiah).
(3) The use of the Input Tax Crediting Mechanism with the Output Taxes as referred to in paragraph (1) is done by means of the addition of the Taxpayer Value Additional Tax Period after the Income Tax Period. is becoming greater than Rp1.800.000.000.00 (one billion eight hundred million rupiah) as referred to in paragraph (2).
Section 14 of the Employer Employer who performs certain business activities that are crediting their taxes using the Input Tax creditor guidelines as contemplated in Section 9 of the paragraph (7a) of the Value Added Tax Act, not be allowed to use the Input Tax Recount Guidelines set under this Financial Minister Regulation.
Article 15 With the enactment of this Finance Minister Regulation, for the Taxable Yang Taxpayer who has used the Input Tax-based guidance guidelines, under the Ministerial Ordinance Finance Number 45 /PMK.03/ 2008 On The Guidelines Of The Input Tax Crediting For Employers In Taxes Based On The Number 7 Year Act 1983 On Income Taxes As Have Been Several Times Last Changed With Bill Number 17 Of 2000 Votes to Tax by Using Neto's Norma Counting to expire before the Law of the Minister of Finance, which is not over the year of the book, should
www.djpp.depkumham.go.id
2010, No. 157 8
using the Input Tax return calculation guidelines under this Financial Minister Regulation.
Article 16 At the time this Financial Minister Regulation applies, the Regulation of the Minister of Finance Number 45 /PMK.03/ 2008 On The Guidelines Of The Input Tax On Input Tax For The Tax Of Taxes Based On The Number 7 Act Of 1983 On Income Tax As It Has Been Several Times Amended Last By The Act Number 17 In 2000, A Tax Vote Was Used By Using The Norm Of Income Calculation Neto, revoked and declared not in effect.
Article 17 of the Finance Minister ' s Regulation came into force on April 1, 2010. In order for everyone to know, order the authoring of this Finance Minister Regulation with its placement in the News of the Republic of Indonesia.
Specified in Jakarta on 31 March 2010 MINISTER FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI
promulred in Jakarta on 31 March 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR
www.djpp.depkumham.go.id
Section 5 Employers Tax who have used the Input Tax Crediting Mechanism with the Output Tax as referred to in Section 4 may again use the Input Tax Credit calculation guideline if it meets The provisions of this section are subject to the terms and conditions of this section.
Section 6 (1) Of The Taxpayer Payable in Section yang
intends to use the Input Tax Crediting Guidelines to notify in writing to the Chief Financial Services Office of the Employer. The tax has been confirmed at the very least: a. by the time limit for the delivery of the Tax Term
2010, No. 157 5
The Employers are Tax as referred to in Section 3 of the paragraph (1) letter a;
b. At the time of the deadline for the delivery of the Taxpayer Tax Period notice when it is confirmed as a Taxable Tax, for the newly confirmed Tax Mandatory Service Tax is referred to in Article 3 of the paragraph (1) Letter b.
(2) The Taxpayer Who uses the guidelines for the calculation of the Input Tax Credit must carry out the observant principle in one (one) year of the book, as long as the business circulation in one book year does not exceed Rp1.800.000.00 (one billion eight hundred million rupiah).
Section 7 of the Acceptable Input Tax that is calculated using the Input Tax crediting guidelines guidelines as referred to in Article 2, i.e. as large as: a. 60% (sixty percent) of the Output Tax for the submission of the Hitting Services
Tax; or b. 70% (seventy percent) of the Output Tax for the submission of Goods
Hitting Tax. Section 8
(1) The Output Tax as referred to in Section 7 is calculated by multiplying the rate of 10% (ten percent) with the Base of the Tax Introduct
