Regulation Of The Minister Of Finance Number 74/fmd. 03/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 74/PMK.03/2010 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c516925eb508f69313233353236.html

BN 157-2010 REPUBLIC INDONESIA No. 157, 2010 MINISTRY of FINANCE. Input Tax. Taxable Employers. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 74/FMD. 03/2010 REGARDING GUIDELINES FOR CALCULATING the INPUT TAX CREDITING for ENTREPRENEURS who HAVE a TAXABLE BUSINESS CIRCULATION DOES NOT EXCEED a CERTAIN AMOUNT with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that under article 9 paragraph (7) of the Act number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods as it has several times changed with Act No. 42 of 2009 set that the magnitude of the Input Tax that can be a Taxable Entrepreneur credited the circulation of its business within 1 (one) year does not exceed a certain amount, can be calculated by using the manual counting of Tax crediting input; b. that based on considerations as referred to in letter a and to implement the provisions of article 9 paragraph (7b) Act No. 8 in 1983 about the value added tax and goods and services sales tax over luxury goods as it has several times last modified by law www.djpp.depkumham.go.id 2010, no. 157 2 number 42 in 2009, needs to set a regulation of the Minister of Finance on guidelines for Calculating the input Tax Crediting for entrepreneurs who have a Taxable Business Circulation does not exceed a certain amount; Remember: 1. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional Sheet of the Republic of Indonesia Number 3262) as it has several times changed with Act No. 4 of 2009 (State Gazette of the Republic of Indonesia Number 62 in 2009, an additional Sheet of the Republic of Indonesia Number 4999); 2. Law number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods (State Gazette of the Republic of Indonesia Number 51 in 1983, an additional Sheet of the Republic of Indonesia Number 3264) as it has several times changed with Act No. 42 in 2009 (State Gazette of the Republic of Indonesia year 2009 Number 150, additional sheets of the Republic of Indonesia Number 5069); 3. Presidential Decree Number 83/P in 2009; Decide: Define: REGULATION Of The MINISTER Of FINANCE On GUIDELINES For CALCULATING The INPUT TAX CREDITING For ENTREPRENEURS Who HAVE A TAXABLE BUSINESS CIRCULATION DOES NOT EXCEED A CERTAIN AMOUNT. Article 1 1. The Act is the value added tax Act No. 8 in 1983 about value added tax upon goods and services sales tax and top luxury goods as amended several times with Act No. 42 in 2009. www.djpp.depkumham.go.id 2010, no. 157 3 2. Input tax is the value added tax which should have been paid by Employers Taxable due to the acquisition of Goods and/or Taxable Taxable Services and/or utilization of Intangible Taxable Goods from outside the Customs Area and/or utilization of Taxable Services from outside of the area of Customs and/or import Taxable Goods. 3. Taxable Employers are employers who do surrender of Taxable Goods and/or Taxable Services deliverables are taxed based on the laws of value added tax. 4. The output Tax is the value added tax payable that must be charged by a Taxable Entrepreneur do delivery, submission Services Taxable Taxable Taxable Goods, the export of Tangible Goods, the export of Taxable Intangible, and/or export of Taxable Services. 5. The basis of Taxation is the amount of the selling price, replacement, the value of imports, export value, or another value is used as the basis for calculating the tax owed. 6. The tax Period is the period of time that became the basis for the taxpayer to calculate, deposit, and reporting the tax payable in a given period of time as specified in the law number 6 Year 1983 on general provisions and Taxation Procedures as amended several times with law number 16 in 2009. Article 2 Taxable Employers who can use the manual calculation Input Tax crediting is a Taxable Entrepreneur who had a circulation of business within 1 (one) year does not exceed Rp RP 1.800.000.000 (one billion eight hundred million rupiah). Article 3 (1) Taxable Employers referred to in article 2 may use the guidelines when calculating the input Tax crediting is eligible: a. has the circulation effort in 2 (two) previous fiscal year does not exceed Rp RP 1.800.000.000 (one billion eight hundred million rupiah) for each 1 (one) year; or www.djpp.depkumham.go.id 2010, no. 4 b 161. Taxpayers who recently was confirmed as a Taxable Entrepreneur. (2) for employers Taxable Persons exempt from personal liability organized bookkeeping, understanding the fiscal year referred to in subsection (1) letter a is the calendar year. Article 4 (1) Taxable Employers who use the manual counting of the crediting of tax compulsory Input switch use the mechanism of the input Tax crediting Taxes next Tax Period Start Output after publishing his business exceeded Rp RP 1.800.000.000 (one billion eight hundred million rupiah). (2) in the case of employers Taxable as referred to in subsection (1) does not do a calculation of tax payable Tax crediting VSK Input with the output Tax at the time of the next Tax after its business cycle exceeding Rp RP 1.800.000.000 (one billion eight hundred million rupiah), Taxable Entrepreneur is penalized in accordance with the laws and regulations in the field of taxation. (3) in the case of employers Taxable Tax crediting VSK Input with the output Tax-input Tax, which can be credited to the input Tax is the tax Period starting when the use of the mechanism of the input Tax crediting Output Tax referred to in subsection (1). Article 5 Taxable Employers who have used the mechanism of the input Tax crediting Output Tax referred to in article 4 can re-use the counting Input Tax crediting guidelines in fulfilling the conditions as referred to in article 3 paragraph (1) letter a. Article 6 (1) Taxable Employers referred to in article 2 which intend to use the manual counting Input Tax crediting must notify in writing to the head of the Tax Service Office place of Taxable Employers confirmed the longest: a. at the time of the deadline for submission of the Notice Period the tax period for value added tax in the first year of commencement of the use of the guidelines for Calculating Tax input, Crediting for www.djpp.depkumham.go.id 2010 No. 157 5 Taxable Employers referred to in article 3 paragraph (1) letter a; b. at the time of the deadline for submission of the notice period for value added tax of the tax Period when confirmed as Taxable Employers, for tax payers who recently was confirmed as a Taxable Entrepreneur as stipulated in article 3 paragraph (1) letter b. (2) Taxable Employers who use the manual counting of Tax crediting Input must implement are abiding principle within 1 (one) year, all business cycle in 1 (one) year does not exceed Rp RP 1.800.000.000 (one billion eight hundred million rupiah). Article 7 the magnitude of the Input Tax which can be credited to the calculated using Input Tax crediting calculation guidelines referred to in article 2, namely for: a. 60% (sixty percent) of the output Tax for Taxable Services deliverables; or b. 70% (seventy percent) of the output Tax to Taxable delivery. Article 8 (1) of the output Tax referred to in article 7 is calculated by multiplying the way tariff of 10% (ten percent) on the basis of Taxation. (2) the base of Taxation referred to in subsection (1) is the amount of circulation efforts. Article 9 value added tax that must be paid on each of the Tax Periods are calculated by means of the output Tax referred to in article 8 paragraph (1) is reduced by the Tax input can be credited as stipulated in article 7, so that: a. Taxable for entrepreneurs who do surrender of Taxable Services as referred to in article 7 letter a is equal to 4% (four percent) of the base of Taxation referred to in article 8 paragraph (2); b. for Taxable Employers who do surrender of Taxable Goods referred to in article 7 letter b is equal to 3% www.djpp.depkumham.go.id


2010, no. 157 of 6 (three percent) of the base of Taxation referred to in article 8 paragraph (2). Article 10 Taxable Employers who use manual calculation Input Tax crediting according to provisions set forth in the regulation of the Minister of finance may not charge value added tax upon the acquisition of Taxable Goods and/or services as Taxable expenses for income tax calculation. Article 11 in the event of returns, the value added tax upon delivery of Goods and/or Taxable Taxable Services that are returned or diretur by the buyer, reducing the value added tax owed by Employers Taxable seller in times of occurrence of Tax return Taxable Goods and Taxable Services or all tax receipt for delivery of Taxable Goods and Taxable Services or have been reported within the notice period for value added tax. Article 12 (1) in the event of a Taxable Entrepreneur using the manual counting of Tax crediting Input select switch use the mechanism of the input Tax crediting Output Tax, Taxable Employers are only allowed to start using the mechanism of the input Tax crediting Output Tax at the time of the first Tax Year of the next book. (2) Taxable Employers who choose to switch to using the mechanism of the input Tax crediting Output Tax referred to in subsection (1) must notify in writing to the head of the Tax Service Office place of Taxable Employers confirmed the longest time limit on submission of the Notice Period the tax period for value added tax in the first year of commencement of the use of the mechanism of the input Tax Tax crediting the exodus. (3) in the case of employers began using the Taxable Tax crediting mechanism, Input Output, taxes with tax input can be credited is Tax Input Tax first started the year of commencement of the use of the mechanism of the input Tax Tax crediting the exodus. www.djpp.depkumham.go.id 2010, no. 157 7 Article 13 (1) in terms of Taxable Employers do the rectification Notice Period the tax period for value added tax in a particular period of the financial year using the manual counting of crediting the tax input, and resulted in the publishing business for the fiscal year in question being greater than Rp RP 1.800.000.000 (one billion eight hundred million rupiah), Taxable Entrepreneur is obliged to use the mechanism of the input Tax Tax crediting the exodus. (2) the obligation to use the mechanism of the input Tax crediting Output Tax referred to in subsection (1) is valid from the time the tax after tax the circulation of his efforts being greater than Rp RP 1.800.000.000 (one billion eight hundred million rupiah). (3) the use of the mechanism of the input Tax crediting Output Tax referred to in subsection (1) is done by way of correction of the notice period for value added tax of the Tax Periods after the tax that the circulation of his efforts being greater than Rp RP 1.800.000.000 (one billion eight hundred million rupiah) as referred to in paragraph (2). Article 2 Taxable Employers who conduct business activity Tax crediting certain Input using the input Tax crediting guidelines referred to in article 9 paragraph (7a) the laws of value added tax, is not allowed to use the manual counting of the Input Tax Crediting are set based on the regulation of the Minister of finance. Article 15 with the enactment of the regulation of the Minister of finance is, for Taxable Employers who have used the guidelines calculation Input Tax crediting, based on the regulation of the Minister of finance Number 45/FMD. 03/2008 about the counting Input Tax Crediting Guidelines for employers Taxable based on Act No. 7 Year 1983 regarding income taxes as it has several times Changed With Act No. 17 of 2000 Select Taxable Income Calculation Norms using Neto before the enactment of the regulation of the Minister of finance is , which is not over yet for the fiscal year, must be www.djpp.depkumham.go.id 2010, no. 157 8 using the input tax refund calculation guidelines are based on the regulation of the Minister of finance. Article 16 of the financial regulation of the Minister at the time of validity of this Regulation, the Minister of finance Number 45/FMD. 03/2008 about the counting Input Tax Crediting Guidelines for employers Taxable based on Act No. 7 Year 1983 Regarding income taxes as it has several times Changed With Act No. 17 of 2000 Select Taxable Income Calculation Norms Using Neto, revoked and declared inapplicable. Article 17 regulation of the Minister of Finance began to take effect on April 1, 2010. In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on March 31, 2010 the INDONESIAN FINANCE MINISTER SRI MULYANI INDRAWATI, Enacted in Jakarta on March 31, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id