a. The submission of the tax was in the Customs Area conducted by the bods from outside the Regions Customs, doing services efforts include exporting services, or utilizing services from outside the Customs Area.
15. Taxable Employers are employers who do the handing out of the Tax Goods and/or the submission of Tax-Hit Services that are taxed under this Act.
16. Generating is the process of processing through the process of changing shape and/or the nature of an item from its original form into new goods or having a new purpose or processing of natural resources, including asking a private person or other bodies perform such activities.
17. Tax Value Introduction is the amount of Jual Price, Reimburse, Import Value, Export Value, or any other value used as the basis for calculating the debt owed.
18. The price of a Jual is the value of the money, including all expenses requested or shoul a Contracted Month, the Output Tax is greater than the Input Tax, the difference is the Value Added Tax that Employers Must Be Paid For In Taxes.
(4) If in a Tax Period, a credited Input Tax is greater than the Output Tax, the difference is a tax overcompensate for the next Tax Period.
(4a) Over the overage in Input Tax as referred to in paragraph (4) may be submitted for a refund at the end of the book year.
(4b) Excluded from the provisions referred to in paragraph (4) and paragraph (4a), for the excess of Input Tax may be submitted for a refund in any Tax Period by:
a. Entrepreneurs With Taxes that Do export Taxable Goods;
B. Employers With Taxes that perform the handover of the Tax Goods and/or the submission of the Income Income Tax to the Value Added Tax collector;
C. The Taxpayer who committed the transfer of the Goods to the Tax and/or the submission of the taxpayer's Income Tax is not levied;
D. Employers With Taxes That Do Export Non-Taxable Goods;
e. The Taxable Businessman that does the Income Tax Services Tax; and/or
f. The Taxable Businessman in the stage has not been in production as it is in verse (2a).
(4c) Return of Value Added Tax to the Taxable Businessman as referred to in paragraph (4b) of the letter a up to the letter e, which has the criteria of being a low-risk Taxpayer, is done with a preliminary return The excess tax is appropriate as defined in Section 17C of the paragraph (1) of the Act No. 6 of 1983 on the General Terms and the Taxation and its changes.
(4d) The provisions of Businessman of low-risk Taxes given a primary return of tax overload as referred to in paragraph (4c) are governed by the Regulation of the Minister of Finance.
(4e) The Director General of Tax can conduct an examination of the Taxable Businessman as referred to in paragraph (4c) and publish a tax decree after committing an overtax primary return.
(4f) If based on the results of the examination as referred to in paragraph (4e), the Director General of Tax publishes a Underpaid Tax Decree, the amount of tax deprivation plus the administrative sanction of the flower as referred to in the Section 13 of the paragraph (2) of the Code Number 6 of 1983 on the General Terms and the Taxation and its changes.
(5) If in a Taxable Businessman Tax other than committing a tax-owed surrender also commits an undebted submission, as long as the submission of the taxpayer's debt can be made known by certainty of its conception, The amount of Input Tax that can be credited is the Input Tax with respect to the tax owed handover.
(6) If in a Contracted Month Taxes Taxes other than committing a tax-debt submission also commits an undebted submission tax, while the Input Tax for the submission of the tax owed is not known to definitely, the amount of Input Tax that can be credited for the submission of the tax owed is calculated by using the guidelines set up with the Finance Minister ' s Regulation.
(6a) Input Tax which has been credited as referred to in paragraph (2a) and has been given a mandatory return paid back by Businessman Taxable in the case of the Employers experiencing the state of failure to be produced in the term longer 3 (three) years since the Input Tax Credit Term begins.
(6b) The terms of the determination of time, counting, and the manner of repayment manner as referred to in paragraph (6a) are governed by or under the Rule of the Minister of Finance.
(7) The Input Tax which may be credited by Businessman of Tax (s) whose effort in 1 (one) year does not exceed a certain amount, unless the Employers are Taxes as referred to in paragraph (7a), can be counted by using Input Tax-Credit calculation guidelines.
(7a) The Input Tax Taxes which may be credited by the Taxable Businessman who carried out certain business activities is calculated using the Input Tax Credit calculation guideline.
(7b) The terms of this Agreement are subject to the terms of the Agreement ("Agreement"), and the following terms apply to the following: or based on the Finance Minister ' s Regulation.
(8) The Input Tax Credit as referred to in paragraph (2) cannot be applied to the expenditure for:
a. The acquisition of tax or service taxes before the businessman is confirmed as a tax on taxes;
B. Acquisition of Tax or Taxable Services that do not have a direct connection to the business activities;
c. The acquisition and maintenance of a motor vehicle in a sedan and a station wagon, unless it is merchandise or leased;
D. The use of the Goods does not exist or the use of the Tax Authority from outside the Customs Area before the businessman is established as a Taxable Businessman;
e. removed;
f. The acquisition of the Service Tax or Taxpayer Income does not comply with the provisions referred to in Article 13 (5) or paragraph (9) or does not list the name, address, and the subject of the Tax Taxpayer of the Tax or Tax of Goods or Services Recipient of the Services Tax;
G. The use of the Intangible Goods does not exist or the utilization of the Taxpayer Services from outside the Pabean Region whose Pajtur does not meet the provisions referred to in Article 13 of the paragraph (6);
h. The acquisition of a tax or income tax is charged with the issuer of tax provisions;
i. Tax Revenue is not reported in the Value Added Tax Period, which was found at the time of the examination; and
J. The acquisition of taxable goods other than capital goods or services is taxable before the Employers are in the production of the same article (2a).
(9) The recredited Input Tax, but is not yet credited with the Output Tax on the same Tax Term, may be credited in the next Tax Period for at least 3 (three) months after the end of the Tax Period in question for the rest of the time. is charged as a fee and has not yet performed an examination.
(10) Remoted.
(11) Remoted.
(12) Remoted.
(13) The terms of the calculation and order of the return of the Input Tax overload as referred to in paragraph (4a), paragraph (4b), and paragraph (4c) are governed by or under the Rule of the Minister of Finance.
(14) In the event of a transfer of the Taxable Goods in order of incorporation, smelting, switching, breaking, and takeover, the Input Tax of the Diverted Tax is uncredited by the Taxpayer Who Received The Tax The transfer may be credited by Taxpayer Taxpayer who received a diversion, as long as his Pajtur Pajtur is accepted after the diversion and the Input Tax has not been charged as a fee or capitalized.
12. The provisions of Article 11 paragraph (1) and Explanatio: center;">
" Article 9
(1) Remoted.
(2) The Input Tax in a Contracted Month is credited with the Output Tax in the same Tax Age.
(2a) For Unpaid Taxes to Taxable Taxes that has not done a tax-owed submission, the Input Tax on the acquisition and/or import of capital goods may be credited.
(2b) The credited Input Tax must use the Tax Faktur that meets the requirements as referred to in Article 13 of the paragraph (5) and paragraph (9).
(3) If in t for. as is referred to in Section 9 of the paragraph (8) of the letter b and the letter c.
18. In between Section 16D and Section 17 is inserted two (two) articles, Section 16E and Section 16F thus reads as follows:
" Section 16E
(1) The Value Added Tax and Sales Tax for the Mewah Goods already paid for the purchase of the Taxes Goods brought to outside the Customs Area by the private persons of the foreign passport holder may be requested back.
(2) The Value Added Tax and Sales Tax for the Resolictable Items as referred to in paragraph (1) must be eligible:
a. Rp500.000.00 (five hundred thousand rupiah) and may be adjusted to the Government Regulation;
B. The purchase of the Tax Revenue is conducted within the term of the month prior to the departure of the Pabean Region; and
C. The Tax invoice meets the provisions as referred to in Section 13 of the paragraph (5), except in the Tax Required Subject column and the buyer's address is filled with the passport number and the full address in the country that publishes the passport over the sale to the person Foreign passport holders who do not have a Tax Required Subject Number.
(3) The Requests of the Value Added Tax and the Sales Tax of the Mewah as referred to in paragraph (1) are conducted at the time when the foreign passport holders leave Indonesia and are delivered to the Director General of the Tax. through the Office of the Directorate General of Taxes at the airport set by the Minister of Finance.
(4) The document to show at the time of reasking the Value Added Tax and Sales Tax for the Mewah Goods is:
a. passport;
B. fitting up (boarding pass) for personal departure as referred to paragraph (1) to outside the Pabean Region; and
C. Tax Invoices as referred to in paragraph (2) of the letter c.
(5) The terms of the manner of the submission and settlement of the Value Added Tax and the Sales Tax of the Mewah as referred to in paragraph (1) are governed by or under the Minister of Finance Regulations.
" Article 16F
The buyer of the Goods or Income Tax is liable to be liable for tax payments, as long as it cannot show the evidence that the tax has been paid.
PASAL II
The Act came into force on April 1, 2010.
In order for everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.
Passed in Jakarta
on October 15, 2009
PRESIDENT OF THE REPUBLIC OF INDONESIA,
-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on October 15, 2009
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
ANDI MATTALATTA
ADDITIONAL
STATE SHEET RI
| No. 5069 | (explanation Of State Sheet 2009 Number 150) |
EXPLANATION
Above
CONSTITUTION OF THE REPUBLIC OF INDONESIA
No. 42 YEAR 2009
ABOUT
THE THIRD CHANGE TO LAW NUMBER 8 IN 1983
ABOUT THE VALUE-ADDED TAX OF GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS
I. U M U M
The Value Added Tax is a tax on the consumption of goods and services in the Pabean Region which is levied on a level of production and distribution lines. The value of the Value Added Tax is greatly affected by the development of business transactions as well as the public consumption patterns that are the object of the Value Added Tax. A highly dynamic economic development both at national, regional, and international levels continues to create new types of business transaction patterns. For example, in the fields of service, many new service transactions or modifications of previous transactions that the NiaS Supplemental Tax Imposition are not yet set in the Value Added Tax Act.
In order to respond to such rapid changes, there is a need for an update and a refinement of the Value Added Tax Act. An update (reform) of the consumption tax system was conducted in 1983 with the publication of Act No. 8 of 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of the Luxury Goods. The renewal and refinement of refinement was consistently conducted in 1994 with the publication of Law Number 11 of 1994 and the last of 2000 with the publication of Law No. 18 of the Year 2000.
This Value Added Tax Act change is intended as follows.
1. Improve legal certainty and justice for the imposition of Value Added Tax.
The development of business transactions, especially services, has created new types and patterns of transactions that need to be further affirmed its identification in the Value Supplemental Tax Act.
2. Simplify Value-added Tax System.
The performance of the Value Added Tax system is done by changing or perfecting the provisions in the Value Added Tax Act that makes it difficult for the Tax Mandatory Service in order to exercise the rights and obligations of its taxes.
3. Reduce compliance costs.
The value of the Value Added Tax system is expected to reduce costs, either the cost of the administration for the Taxes in order to exercise the rights and obligations and the cost of surveillance issued by the Government in order to keep an eye on the tax. Wajib Tax's compliance.
4. Increase Wajib Tax ' s compliance.
Its expectation is expected to increase the voluntary compliance rate of Wajib Tax. High voluntary compliance rates are expected to increase tax revenue reflected by rising tax ratios (tax ratio).
5. Do not interfere with the Value Added Tax receipt.
In addition to the above objectives, the tax function as a source of state acceptance remains a consideration.
6. Reduce distortion and increase economic activity.
II. SECTION BY SECTION
Section I
Figure 1
Section 1
Pretty obvious.
Number 2
Section 1A
Verse (1)
Letter a
The "agreement" includes selling, trading, selling, or other agreements that result in the transfer of rights to goods.
Letter b
The submission of the Tax Hit can occur due to a purchase agreement and/or a lease agreement for the effort (leasing).
Referred to as "the transfer of the Goods to the Tax due to a rental agrtaxes paid for the acquisition of the Goods and/or Income of the Tax Payable Services that are exempt from the imposition of the Value Added Tax are not credited.
17. The provisions of Article 16D are amended so that it reads as follows:
" Article 16D
Value Added Tax is charged for the submission of a Tax-based asset in which the original goal is not to be purchased by the Taxpayer, except for the submission of the assets that the Internal Tax does not have a credi ld be confirmed as a Businessman. Tax, but not yet confirmed.
The submission of the tax owed services must meet the terms as follows:
a. The services that are submitted are the Income Tax Services;
B. Submission is performed within the Pabean Region; and
c. submission is done in the activities of its efforts or its work.
In the sense of the surrender of the Income Tax is the taxable Services which are used for self-interest and/or given for free.
Letter d
To be able to provide the same tax imposition with the import of the Tax Goods, for the Non-entity derived from outside the Pabean Region which is utilized by anyone in the Pabean Region is also subject to tax. Value Added.
Example:
Indonesian businessman, who is based in Jakarta, acquired the rights to use the brand of businessman B based in Hong Kong, Hong Kong. For the use of the brand by Employers in the Pabean Region, the Value Added Tax owed.
Letter e
Services originating from outside the Pabean Region utilized by anyone in the Pabean Region are subject to the Value Added Tax.
For example, the Employers of Tax C in Surabaya used the Income Tax Services from the B Employers based in Singapore. For the use of the Services, the Tax Revenue is owed by the Value Added Tax.
Letter f
In contrast to entrepreneurs who perform activities as referred to in letters a and/or letters c, businessmen who do export the Goods. in Article 3A paragraph (1).
The letter g
As is the case with the export activities of the Goods Taxpayer, the businessman who is exporting the Goods. (1).
What is "Untangible Tax Goods" is:
1. Use or use of copyright in the field of literature, art or scientific work, patents, designs or models, plans, formuings or processes, trademarks, or intellectual property/industrial rights forms or other similar rights;
2. Use or rights using industrial, commercial, or scientific equipment;
3. Gift of knowledge or information in the fields of scientific, technical, industrial, or commercial;
4. Additional or complementary assistance with respect to the use or rights of such rights to the number 1, use or right of using such equipment/equipment on the number 2, or granting of knowledge or information It's in number 3, it's:
a) the acceptance or right of receiving a recording of a picture or recording of a voice or both, which is channeled to the community via satellite, cable, optical fiber, or similar technology;
b) use or right of using a recording or recording recording or both, for broadcast television or radio broadcast/transmitted via satellite, cable, optical fiber, or similar technology; and
c) use or rights using a portion or the entire radio spectrum of communication;
5. use or rights using live picture films (motion picture films), film or video tape for broadcast television, or vocal cords for radio broadcasts; and
6. Release of all or part of rights related to the use or granting of intellectual property/industrial property or other rights as above.
Letter h
Included in the export definition of the Income Tax is the handover of the Income Tax from within the Pabean Region to the outside of the Pabean Region by the Employers Of Taxes that generates and exports the Tangible Tax of Goods on the basis of an order or request with the material and for directions from the seers outside the Customs Area.
Verse (2)
Quite clear.
Number 5
Section 4A
Verse (1)
Pretty obvious.
Verse (2)
Letter a
The mining results or drilling results taken directly from the source include:
a. raw oil (
crude oil);
B. earth gas, excluding Earth gas such as elpiji which is ready to be consumed directly by the public;
c. geothermal;
D. asbestos, slate, stone half-gem, limestone, pumstone, gemstone, bentonite, dolomite, feldspar (feldspar), rock salt (halite), graphite, granit/andesite, gips, calcite, kaolin, leusit, magnesite, mica, marble, nitrate, opsidien, ochre, sand and gravel, quartz sand, perite, phosphate (phospat), talk, serap soil (fullers earth), diatome soils, clay, alum (alum), tras, yarosif, zeolites, basalt, and trackits;
e. coal before being processed into coal briket; and
f. Iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore, and bauxite ore.
Letter b
The essential staple needs of the common people include:
a. rice;
B. gabah;
C. corn;
D. sagu;
e. soybean;
f. salt, both iodine and the unjodium;
G. The meat, which is fresh meat uncultivated, but has been through the process of slaughter, flayed, cut, cooled, frozen, packed or unpacked, gared, butted, sharpened, preserved in other ways, and/or boiled;
h. eggs, i.e. untreated eggs, including cleaned, salted, or packaged eggs;
i. Milk, which is good milk that has been processed or heated, contains no additional sugar or other ingredients, and/or packaged or unpacked;
J. fruits, that are fresh fruits that are plucked, either through the washing process, discortation, peeled, cut, sliced, at-grading, and/or packaged or unpacked; and
No, Vegetables, which are fresh vegetables that are plucked, washed, ironed, and/or stored at low temperatures, including fresh vegetables that are accocked.
Letter c
This provision is intended to avoid multiple tax imposition as it is already an object of the Regional Tax Imposition.
Letter d
Pretty obvious.
Verse (3)
Letter a
Medical health care services include:
1. General physician services, specialist physicians, and dentists;
2. veterinary services;
3. Health expert services such as acupuncture experts, dentists, nutritionists, and physiotherapy experts;
4. The obstetrics services and the baby shaman;
5. paramedic services and nurses;
6. hospital services, maternity homes, health clinics, health labs, and sanitarium;
7. The services of psychologists and psychiatrists; and
8. alternative treatment services, including those performed by the paranormal.
Letter b
Social services services include:
1. orphanage service servicesthrough the Directorate General of Customs and Excise.
In contrast to the submission of the taxable Goods to the letter a, anyone who includes the Goods of Taxes into the Customs Area, regardless of whether or not it is done in order to work or work or not, is subject to tax.
Letter c
The businessman who carried out the services of the Income Tax Service includes both businessmen who have been confirmed as Businessmen With Taxes as referred to in Article 3A paragraph (1) as well as the businessman who shou and the Sales Tax of the Goods from the Rereturned Goods decreased the Output Tax and the Top Sales Tax. Luxury goods owed by the Employers Are the seller ' s Tax Revenue and reduce:
a. Tax Input From Employers of Tax Buyers, in terms of the Input Tax on the Goods Returned Tax has been credited;
B. expenses or property for the Employer of a buyer, in the case of a tax on the Goods. The returned tax is not credited and has been charged as a fee or has been added (capitalized) in the price of the acquisition of the treasure; or
c. The cost or property of a buyer who is not a Taxpayer in the event of a tax on the Goods of the returned Tax has been charged as a fee or has been added (capitalized) in the price of the acquisition of the treasure.
Verse (2)
In question, the "canceled Tax Services" is a complete cancellation or partial rights or facilities or convenience of the Tax Service recipient's party.
In the event of the required Services Tax was cancelled, both in part and all by the beneficiaries of the Income Tax, the Value Added Tax of the cancelled Tax Services reduced the Output Tax owed by the tax. Entrepreneurs With Tax-Income Taxes and Reducing Taxes:
a. Input Tax of Employers Gets Tax beneficiaries, in terms of the Input Tax on the Services Tax rescinating has been credited;
B. cost or property for the Employers Taxpayer of the Income Tax Prize, in terms of the Value Added Tax on the Services The rescint Tax is not credited and has been charged as a fee or has been added (capitalized) in the price the acquisition of the property; or
c. The cost or property for the beneficiaries of the Taxpayer Who Is Not A Taxable in terms of the Value Added Tax in the event of the cancelled Tax Services has been charged as a fee or has been added (capitalized) in the price the acquisition of the treasure.
Verse (3)
Quite clear.
Figure 8
Section 7
Verse (1)
Pretty obvious.
Verse (2)
Value-added tax is the tax imposed on the consumption of the Tax Goods within the Pabean Region. Therefore,
a. Tangible Tax items are exported;
B. Intangible Tax items from within the Pabean Region which are utilized outside the Pabean Region; or
C. The exported tax services include the tax-requisition services submitted by the Employers Tax which generates and performs the export of the Tax Goods on the basis of order or demand with the material and on the directions of the order outside the Area Customs, charged with Value Added Tax at a rate of 0% (zero percent).
Tariff imposition of 0% (zero percent) does not mean the release of the Value Added Tax imposition. Thus, the Input Tax, which has been paid for the acquisition of Goods and/or Taxable Services with respect to such activities may be credited.
Verse (3)
Based on considerations of economic development and/or increased funding needs for development, the Government is authorized to change the Value Added Tax rate to be at least 5% (five percent) and the highest 15% (fifteen percent). by staying on the principle of a single tariff. The change in tariffs as referred to in this paragraph is proposed by the Government to the House of Representatives in the course of the discussion and drafting of the State Shopping and Shopping Budget.
Figure 9
Section 8
Verse (1)
The Sale Tax rate for the Luxury Goods can be specified in some tariff groups, which is at least 10% (ten percent) and at most 200% (two hundred percent). The difference between those rates is based on the type of Priced Tax-based Goods that are subject to the Sales Tax of the Mewah Goods as referred to in Article 5 of the paragraph (1).
Verse (2)
The Sales Tax of Luxury Goods is a tax imposed on the consumption of Luxurious Taxes in the Pabean Region. Therefore, the Taxpayer goods that are either exported or consumed outside of the Pabean Region are subject to a Sales Tax of Mewah goods at a rate of 0% (zero percent). Sales Taxes for the Luxury Goods that have been paid for the acquisition of the Exported Tax of Goods that are exported can be re-requested.
Verse (3)
By reference to the consideration as set forth in the explanation of Section 5 of the paragraph (1), the grouping of items subject to the Sales Tax of the Mewah is primarily based on the level of the level of the community's ability to use Such goods, in addition, are based on the value of the public in general. In respect of that, the high tariffs are imposed against goods that are only consumed by the high-income society. In regards to the goods consumed by the public, there is a need for the Sales Tax for the Luxury, the rate used is low rates. The grouping of goods charged with the Sales Tax of the Luxury Goods is done after consulting the financial tools of the People's Representative Council, which is financial.
Verse (4)
Pretty clear.
Figure 10
Section 8A
Verse (1)
This paragraph sets out the terms of the IBM International Code of Entitlement for the Cloud Service. To be clearly given the example of the way the calculation is as follows.
Example:
a. The Businessman with Tax A sells cash for tax dollars at a price of Jual Rp 25,000.00. Value-added Value Tax = 10% x Rp25.000.000.00 = Rp 2,500,000.00 The Value Added Tax of Rp2,500,000.00 is the Output Tax levied by the Employers In Tax A.
B. The businessman with Tax B commits a tax-hit service by acquiring a Rp20,000.000.00 Repayment. Value-added Value Tax = 10% x Rp20,000.000.00 = Rp 2.000.000.00.
The Rp2,000.000.00 Value Added Tax is the Output Tax levied by the Employers In Tax B.
C. Someone imported Taxes from outside the Pabean Region with an Rp15.000.00 Import Value.
The Value Added Tax is levied through the Directorate General of Customs and Excise = 10% x Rp15.000.000.00 = Rp1,500.000.00.
D. Entrepreneurs With Tax D did export the Tax Goods with an Export Value of Rp10,000.00.
Value-added Value Tax = 0% x Rp10,000.000.00 = Rp0.00.
The Value Added Tax of Rp0.00 is the Output Tax.
Verse (2)
The base of the Tax Introduction is another value set with or based on the Financial Minister ' s Regulation only to guarantee a sense of fairness in terms of:
a. Sale Price, Rechange Value, Import Value, and Export Value are difficult to set; and/or
B. The handing out of the Goods is required by the masses, such as drinking water and electricity.
Figure 11
Section 9:
le of the solution is only 1 (one) times only, i.e. at the time:
a. the submission by the manufacturer or manufacturer of the Luxury Taxable Goods; or
B. The import of taxable goods is a luxury.
The submission at the next level is no longer subject to the Sales Tax of the Luxury Goods.
Figure 7
Section 5A
Verse (1)
In the event that the submitted Tax was returned (retour) by the buyer, the Value Added Tax
Verse (1)
Pretty obvious.
Verse (2)
The Buyers of the Goods Tax, the beneficiaries of the Tax Services, the importation of the Tax Goods, the parties that use the Goods of the Tax Don't exist from outside the Pabean Region, or the parties that leverage the Taxes of Goods from outside the Customs Area are required to pay Value-added taxes and the right to receive evidence of tax levies. Value-added Value Tax Is The Input Tax For The Buyer Of The Tax, The Income Tax (s), the Importer of the Tax, the Taxpayer Money, the party that uses the Unformed Tax from outside the area. The customs, or the parties that utilize the Taxes Income from outside the Pabean Region, are in the Taxable Businessman.
The Input Tax is payable by Taxpayer Taxpayer can be credited with the Output Tax in the same Tax Age.
Verse (2a)
Essentially the Input Tax is credited with the Output Tax on the same Tax Age. However, for the Unpaid Taxes, the Input Tax on acquisition and/or import of capital goods is entitled to be credited in Section 9 of the paragraph (2), unless the Input Tax is referred to in Article 9 of the paragraph, the following are not limited to the Applicable Law. (8).
Verse (2b)
For the purpose of crediting the Input Tax, the Employers With Taxes use the Tax Faktur that meets the provisions as referred to in Article 13 of the paragraph (5).
In addition, the Input Tax that will be credited also must meet the formal and material truth requirements as referred to in Article 13 of the paragraph (9).
Verse (3)
Pretty obvious.
Verse (4)
The Input Tax referred to in this paragraph is the credited Input Tax.
In a period of time a tax period may be a tax on which the Input Tax can be credited is greater than the Output Tax The overage in the Input Tax cannot be requested back in the Contracted Month, but is compensated for the next Tax Period.
Example: Tax Time of May 2010 Output Tax = Rp 2.000.000.00
Credited Input Tax = Rp 4,500.000.00 -------------------- (-) More paid tax = Rp 2,500.000.00
The more paid taxes were compensated into the Tax Age of June 2010.
Tax Time June 2010 Output Tax = Rp 3.000.000.00 credited Input Tax = Rp 2.000.000.00 ----------------------- (-) underpaid tax = Rp 1,000,000.00 More taxes paid from the Tax Period of May 2010 compensated for Tax Time June 2010 = Rp 2,500.000.00 --------------------------- (-) More Tax-paid Tax
June 2010 = Rp 1,500,000.00 The more paid Tax was compensated for the Tax Period July 2010.
Verse (4a)
Input Tax overage in a Tax Period in accordance with the provisions of the paragraph (4) is compensated in the next Tax Period. However, if the Input Tax overload occurs in the book year end of the book, the overage in the Input Tax may be submitted for the return request (restitution).
Included in the end of the year of the book in this provision Goods or the taxpayer's services after it was issued a tax decree. The Value Added Tax rate paid for such tax provisions is not a credited Input Tax.
Letter i
In accordance with the
self assessment system, the Taxpayer of Tax is required to report his entire business activity in the Value Added Tax Notice. In addition, to the Taxable Businessman has also been given the opportunity to do a correcting of Value Auxiliary Tax Notices so it would be appropriate if the Input Tax is not reported in the Tax Time Notice The Value Added is not credited.
Example: In the Supplemental Tax Period Notice reported: Output Tax = Rp 10,000.00 Input Tax = Rp 8.000.000.00 From the result Check is known: Output tax = Rp 15.000.000.00 Input Tax = Rp 11.000.000.00
In this case, the recredited Input Tax does not amount to Rp11.000.00, but it remains Rp 8,000.000.00 according to the reported Value Tax Notice of Value.
Thus, the calculation Output Tax checks = Rp 15.000.000.00 Input Tax = Rp 8.000.000.00 ----------------------(-) Less pay according to the examination result = Rp 7.000.000.00
Less Pay by Notice Letter = Rp 2.000.000.00 ------------------(-) Still underpaid = Rp 5.000.000.00
The letter j
Pretty obvious.
Verse (9)
This provision allows Employers to credit the Input Tax with the Output Tax with the Output Tax in the No-same Tax Period caused, among other things, the late Tax Fakture was accepted. The Input Taxes in the Insimilar Tax will only be performed at the next Tax Period (3) months after the end of the Tax Period in question. In the event the term has been exceeded, the crediting of such Input Tax may be performed through the actual Value of Value Taxpayer Notices. Both ways in which they are used can only be done if the Input Tax is concerned not to be charged or unadded (capitalized) to the price of the Income Tax or the Taxpayer that is concerned and that the payment is not in place. against the Employers Tax has not yet been conducted a check.
Example:
The Input Tax on the acquisition of the Tax-Faced Goods that Faktur his Pajamas dated July 7, 2010 may be credited with the Income Tax in July 2010 or at the next Tax Time of October 2010.
Verse (10)
Pretty obvious.
Verse (11)
Pretty obvious.
Verse (12)
Pretty obvious.
Verse (13)
Pretty obvious.
Verse (14)
Pretty obvious.
Number 12
Section 11:
Verse (1)
Value-added Tax and Sales Tax of the Mewah adhering to the acrual principle, meaning that taxes are in place at the time of the handover of the Goods or Services Tax, although payment for the submission has not yet been made. accepted or not yet fully accepted or at the time of the import of the Goods Goods. When the tax break for transactions performed through
electronic commerce is subject to this provision.
Letter a
Pretty obvious.
Letter b
Pretty obvious.
Letter c
Pretty clear.
The letter d
In the event of a person or entity using the Non-Derived Tax goods from outside the Customs Area within the Pabean Region or utilizing the Income Tax Service from outside the Customs Area within the Pabean Region, taxes are in place at the time. The person or entity is starting to use the Taxpayer's Goods or Services in the Pabean Region. It is connected to the fact that the handing out of the Goods is No Tangible Tax or Services of the Tax outside the Customs Area so that it cannot be confirmed as a Taxable Businessman. Therefore, when the debt tax is no longer associated with the time of submission, it is associated with the time of utilization.
Letter e
Pretty obvious.
Letter f
Pretty obvious.
The letter g
Pretty obvious.
Letter h
Pretty obvious.
Verse (2)
In the event of payment received prior to the submission of the Tax Revenue as referred to in Section 4 of the paragraph (1) the letter a, prior to the submission of the Income Tax as referred to in Section 4 of the paragraph (1) letter c, prior to the commencement of the utilization of the Goods Intangible taxes from outside the Pabean Region as referred to in Section 4 of the paragraph (1) of the letter d, or before the start of the Financial Services utilization of outside the Pabean Region as referred to in Section 4 of the paragraph (1) of the letter e, when the tax is owed. is on payment.
Verse (3)
Pretty obvious.
Verse (4)
Pretty obvious.
Verse (5)
Quite clear.
Number 13
Section 12
Verse (1)
Entrepreneurs have taxable personal taxes in the residence and/or business activities, while the employers are taxable in the taxable body tax in place and place of business activities.
If The Businessman has a tax on one or more places of business outside of residence or place of his place, every place is a tax haven and a businessman with a tax on taxes is required to report his business. to be confirmed as a Taxable Businessman.
If the Employers have more than one debt tax on the job 1 (one) Office of the Directorate General of Taxes, for the entire debt, the Taxpayer has chosen one of the activities. As a debt tax place is responsible for the entire area of its business activities, unless the Employers are willing to take more than one in debt, the Taxpayer of the Tax is obliged to notify. Director General of Tax.
In certain matters, the Director General of the Tax can set another place other than a place of residence or place of position and place of business activities as a debt-owed tax place.
Example 1:
A private person who resides in Bogor has a business in Cibinong. If a person lives in a private place, there is no transfer of the Goods to the Tax and/or Services Tax, a person of a person is only obliged to report his efforts to be confirmed as a Taxable Businessman in the Tax Services Office Pratama Cibinong causes the tax. The place where taxes for private A person is in Cibinong. In contrast, if the handover of the Goods and/or Taxable Services is made by a private person A is only in residence only, a private person is only required to register at the Bogor Pratama Tax Services Office. However, if both in residence or in place of the business activities A private person performs a tax on the Goods and/or Services Tax, a private person is required to register at the Bogor Pratama Tax Services Office and the Office of Services. The tax of Pratama Cibinong because of the taxable places the tax is in Bogor and Cibinong.
on the utilization of Non-tangible Taxes or Taxpayer services from outside the Pabean Region obtained before April 19, 2010 cannot be credited under this provision.
Letter e
Pretty obvious.
Letter f
Pretty obvious.
The letter g
Pretty obvious.
Letter h
In some case, a new tax can be found in a new tax, paying for the value-added tax owed by the acquisition or utilization of the taxable d, clearly, and correct in accordance with the requirements as referred to in paragraph (5) or the requirements set forth with the General Tax Director's Regulation as referred to in the paragraph (6).
Certain Tax invoices or documents that are used to be used with the Tax Fakes meets the material requirements if it contains actual or real information about the submission of the Tax and/or the submission of the Services Taxes, export of tangible tax goods, export of non-tangible tax goods, export the tax on taxes, import of the tax goods, or the utilization of the tax-won services and the utilization of non-tangible tax goods from outside the Customs Area within the area. Customs.
As such, even if the Tax or Certain Documents are used with the Tax Fakes already meeting the formal provisions and already paid for the Additional Income Tax, if the description is listed in the Tax Retour or Certain documents that are used to be exchanged with Faktur Tax do not match the actual reality regarding the transfer of the Goods to the Tax and/or the surrender of the Services Tax, export of the Tangible Tax, export of the Goods In the form, the export of the services is a tax, the import of the tax goods, or the utilization of Taxes and the utilization of the Non-Income Tax Do Not exist from outside the Pabean Region in the Pabean Region, the Tax Fakes or certain documents that are used to be equated with such Tax Faktours are not eligible material.
Figure 15
Section 15A
In order to provide the Employers Tax time for the Tax Revenue shortfall and deliver the Value Added Tax Time Notice, this Section is specifically set about the deadline for the payment and the payment of the payment. Delivery of a Different Value Tax Notification Letter which is different from the one set in the 1983 Law Number 6 on the General Terms and the Taxation and its changes.
In the event of a delay in debt payment based on the Value Added Tax Period and/or delay delivery of the Value Added Tax Period in accordance with the provisions set out in the section Here, Employers are subject to administrative sanctions as set out in the 1983 Act No. 6 of the General Terms and the Taxation and its changes.
Number 16
Section 16B
Verse (1)
One of the principles that must be held firmly in the Taxation Act is enforced and prepared the same treatment of all Taxes or against cases in the field of taxation that is equal to that of the law. Hold firmly to the provisions of the laws. Therefore, any ease in the field of taxation, if absolutely necessary, must refer to the above rules and need to be kept in order not to deviate from the intent and purpose of which it is given it.
The purpose and purpose of the purpose is to provide the essence of the taxation facility which is absolutely necessary for the successful sector of the higher-priority economic activity on a national scale, promoting the development of the world. efforts and improve competuation, support national defense, as well as streamline national development.
The ease of taxation set out in this Section is provided limited to:
a. encourage export that is a national priority in the Binding Stockpile or to develop an area within the Pabean Region that is set up specifically for that purpose;
B. accommodate possible agreements with other countries in the fields of trade and investment, the international conventions that have been ratified, as well as other international clubs;
c. encourage the improvement of public health through the procurement of required vaccines in the framework of national immunization programs;
D. Guarantee the availability of the Indonesian National Armed Forces (Indonesian) Indonesian National Armed Forces (TNI/POLRI) equipment sufficient to protect the territory of the Republic of Indonesia from external or internal threats;
e. Guarantee of the availability of the Indonesian National Armed Forces (TNI) to support national defense;
f. enhance the nation ' s education and intelligence by helping to the availability of public textbooks, scriptures, and religious textbooks at a relatively affordable price of society;
G. encourage building of a place of worship;
h. Guarantees the availability of affordable housing that is affordable by the lower house, the simple house, the house is very simple, and the house is simple;
i. encourage the development of a national fleet in the field of land, water, and air transport;
J. encourage national development by helping the availability of strategic goods, such as silver craft raw materials;
No, guarantee the completion of a government project financed with a grant and/or overseas loan fund;
I. accommodate international conduct in the importation of certain Taxable Goods exempt from the Customs levy;
M. assisting the availability of the Tax and/or Necessary Taxes that are required in order to handle natural disasters designated as national natural disasters;
N. guarantee the availability of clean water and electricity that are badly needed by the public; and/or
O. Guarantee the availability of public transport in the air to drive the flow of flows of goods and people in certain areas that are not available any other means of transportation, which is a comparison between the volume of goods and people who must be moved with the very high means of transportation available.
Verse (2)
Special treatment of the Added Value Tax, but not levied, it is defined that the Input Tax relating to the submission of the Goods to the Tax and/or the Income Tax is intended to be fixed. Credited. As such, the Value Added Tax remains in debt, but not levied.
Example:
The Businessman with Tax A produces Taxes that gets the facility from the state, which is that the Value Added Tax owed to the transfer of the taxpayer was not picked forever (not simply postponed).
In order to produce the Goods, the Employers Are Charged With A Tax-based Tax and/or Taxpayer Services as raw materials, auxiliary materials, capital goods, or as other cost components.
At the time of the purchase of another Taxable Goods and/or Services to the Tax, the Taxpayers Of A Taxa paid a Value Added Tax to a Taxable Businessman who sold or transferred the Goods to the Tax or Services of the Tax.
If The Supplemental Value Tax Paid By The Businessman ' s Tax A to Employer Tax is such a Input Tax that can be credited with the Output Tax, the Input Tax can still be credited with the Output Tax Although the Output Tax is nil because it enjoys the Supplementary Tax facility, the value is not levied from the state based on the terms as it is in paragraph (1).
Verse (3)
In contrast to the terms of the paragraph (2), the special treatment of the Value Added Value Exemption results in the absence of the Output Tax so that the Inems.
Verse (7)
Pretty obvious.
Verse (8)
The Tax Incorrect invoice is, among other things, the wrong Tax Fakes in charging or miswriting. Included in the wrong sense of filling or error in writing is, among other things, the presence of a Jual Price adjustment due to the reduced quantity or quality of the reasonable amount of Goods occurring at the time of delivery.
Verse (9)
The Tax invoice meets the formal requirements if it is fully charge 20">
The transfer of Goods, among others, is a machine, building, equipment, furniture, or other taxable goods which, according to its original purpose, is not to be paid for by the Taxpayer of Tax is subject to tax.
However, the Value Added Tax is not imposed on the transfer of the Taxpayer that does not have a direct connection to the activity and the transfer of assets that the original goal is not to buy, which is motor vehicle. with the sedan and the station wagon, which according to the provisions of Article 9 paragraph (8) of the letter b and the letter c Tax Input over the acquisition of the assets is not credited.
Figure 18
Section 16E
Verse (1)
In order to attract the private foreign passport holders to travel to Indonesia, the person was given a tax incentive. The incentive is to be a refund of the Value Added Tax and the Sales Tax for the Mewah Goods which are already paid for the purchase of the Tax Goods in Indonesia which is then brought by the person outside the Pabean Region.
Verse (2)
The taxable goods purchased within 1 (one) months before the private foreign passport holders leave Indonesia are considered to be consumed outside the Pabean Region. Therefore, the Cloud Service can be used as a basis for the purpose of requesting the Value Added Tax and Sales Tax for the Mewah Goods requires only to Faktur Taxes published in the term of 1 (1) month before the person Foreign passport holders leave Indonesia.
For private foreign passport holders who do not have a Tax Required Subject Number, a Tax invoice that can be used to reask the Value Added Tax and the Sales Tax for the Mewah Goods must list the identity of the name, passport number, and full address of such private persons in the country who publish a passport.
Verse (3)
Pretty obvious.
Verse (4)
Pretty obvious.
Verse (5)
Pretty clear.
Section 16F
In accordance with the principles of the tax payment charge for the addition of the Value of Goods and Services Value and the Sales Tax of the Mewah Goods is on the buyer or consumer of goods or service recipients. Therefore, it should be if the buyer or consumer of the goods and services are responsible for the loan payment which is owed when it turns out that the owed tax cannot be billed to the seller or the licensor. and the buyer or recipient of the service could not show any evidence of having paid the seller or service provider.
PASAL II
It's pretty obvious.
Search Translated Laws of Indonesia
