Act No. 18 Of 2000

Original Language Title: Undang-Undang Nomor 18 Tahun 2000

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ACT 18-2000 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 128, 2000 (Additional explanation in the State Gazette of the Republic of Indonesia Number 3986) legislation of the REPUBLIC of INDONESIA number 18 in 2000 ABOUT the SECOND AMENDMENT in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX OVER LUXURY GOODS with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA, Considering: that, in order to further enhance the legal certainty and justice , as well as creating a simple tax system with surveillance and security without limiting the acceptance of the State so that national development can be implemented independently, to do changes to the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods as amended by law number 11 of 1994;
.,, Considering: 1. Article 5 paragraph (1), article 20 paragraph (2), and article 11 paragraph (2) of the Constitution of the Republic of Indonesia in 1945 as amended by the first change in 1999;
., ,2. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 49 in 1983, an additional State Gazette Number 3262) as last amended by Act No. 16 of 2000 (State Gazette of the Republic of Indonesia year 2000 Number 126, Extra Sheets State number 3984);
., ,3. Act No. 7 Year 1983 regarding income tax (State Gazette of the Republic of Indonesia in 1983, an additional 50 Sheet Number country number 3263) as last amended by Act No. 17 of 2000 (State Gazette of the Republic of Indonesia Number 127 in 2000, an additional State Gazette Number 3985);
., ,4. Act No. 8 of 1983 concerning value added tax and goods and services sales tax Over luxury goods (State Gazette of the Republic of Indonesia in 1983, an additional 51 Sheet Number country number 3264) as amended by law number 11 of 1994 (State Gazette of the Republic of Indonesia Number 61 in 1994, additional State Gazette Number 3568);
With the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA to decide:.,, set: the law on the SECOND AMENDMENT in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX UP LUXURY GOODS.
Article I some provisions in the 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 in 1983, an additional 51 Sheet Number country number 3264) as amended by law number 11 of 1994 (State Gazette of the Republic of Indonesia Number 61 in 1994, additional State Gazette Number 3568) is amended as follows :.,, 1. The provision of article 1 was changed, so the whole article 1 reads as follows:.,, "article 1 In this law is the:.,, 1. The Customs Area of the Republic of Indonesia is the region which covers an area of land, water and air space above it and certain places in the exclusive economic zone and the continental shelf in which applies Act No. 10 of 1995 on customs.
., ,2. Goods are tangible goods, which, according to the nature or the law can be either goods or chattels are not moving, and intangible goods.
., ,3. Taxable goods are the goods referred to in Figure 2 are subject to a tax based on this law.
., ,4. Delivery of Goods is Taxable every Taxable delivery activities as outlined in Figure 3.
., ,5. A service is any service activities on the basis of an Alliance or legal deed which led to a goods or facilities or convenience or rights are available for use, including services that are guaranteed to produce goods because of orders or requests for materials and on instructions from the customer.
., ,6. Taxable services are the services as outlined in Figure 5 are subject to a tax based on this law.
., ,7. Delivery of Taxable Services are any Services granting Taxable activities as mentioned in number 6.
., ,8. Utilization of Taxable Services from outside the Customs Area is any Taxable Services utilization activities from outside the Customs Area in the Customs Area.
., ,9. Import is any activity outside of areas of goods entering the Customs into the Customs Area.
., .10. Utilization of Taxable intangible Goods from outside the Customs Area is any Taxable Goods especially intangible from outside the Customs Area because of an agreement in the area of customs.
.,, 11. Export is any activity issuing the goods from the Customs Area to the outside in the area of customs.
., 12. Trading is the buying and selling of business activities, including the activities of the exchange of goods, without changing the shape or nature.
., 13. The Agency is a group of people and or capital which is the unity of both doing business and not doing business that includes limited liability company, the company komanditer, the company's other State-owned enterprises or areas by name and in any form, firm, peers, cooperatives, pension funds, Association, Assembly, foundations, organizations, social organizations, political or similar organizations, institutions, business form anyway, and other forms.
.,, 14. Entrepreneur is a private person or body referred to in number 13 which in business activities or his work producing goods, import goods, export goods, doing trading business, leveraging the intangible goods from outside the Customs Area, business service, or use the services from outside the Customs Area.
., 15. Taxable employers are Employers referred to in Figure 14 are doing Taxable Goods and the surrender or handover of Taxable Services are subject to a tax based on this Act, does not include the small entrepreneurs that the limit set by a decision of the Minister of finance, except small entrepreneurs who choose to be confirmed as a Taxable Entrepreneur.
.,,16. Produce is an activity to cultivate through the process of changing the form or nature of an item from its original form into the new stuff or have power to new, or processing of natural resources including sent a private or other entity conducting such activities.
., General Agreement. The basis of Taxation is the amount of the selling price, replacement, the value of imports, export value, or other values that are set by a decision of the Minister of finance to be used as the basis for calculating the tax owed.
., 18. The selling price is a value in the form of money, including all costs requested or should be asked by the seller due to the surrender of the Taxable Goods, excluding the value added tax charged under this law and price cuts that are listed in the Tax Invoice.
.,, 19. The replacement value is in the form of money, including all costs requested or should be requested by the giver of services because of the surrender of Taxable Services, not including the tax imposed under this Act and the discounted rates that are listed in the Tax Invoice.
.,, 06. The import value is the value in the form of money that is the basis of calculating import duties plus other charges levied a tax based on the provisions in the customs regulations for import of Taxable Goods, excluding the value added tax charged under this Act.
.,,21. The buyer was a private person or entity that received or should have received Taxable Goods and deliverables that pays or should pay the price of Taxable Goods.
., .22. The recipients of the service are private persons or entities that receive or should receive delivery of Taxable Services and who pays or should pay for the replacement of the Taxable service.
.,,23. A tax receipt is proof of the tax levy made by Entrepreneurs who are doing Taxable delivery of Goods Taxable or Taxable Services, deliverables or proof charges taxes because Taxable Goods imports used by the Directorate General of customs and Excise.
., .24. Input tax is the value added tax which should have been paid by Employers Taxable due to the acquisition of Goods and Taxable or Taxable Services and acceptance or utilization of Taxable intangible Goods from outside the Customs Area and or Taxable Services utilization from outside the Customs Area and or import Taxable Goods.
., .25. Output tax is the value added tax payable that must be withheld by Employers Taxable who did surrender the goods Taxable Taxable Services, submission, or export of Taxable Goods.
.,, 26. Export value is the value in the form of money, including all costs requested or should be requested by the exporter.
.,,27. Value added tax collector is the Treasurer of the Government, agency, or Government agency appointed by the Minister of finance to glean, deposit, and reporting of taxes owed by Employers Taxable upon delivery of Goods and Taxable or Taxable Services submission to Treasury Minister Government, agency, or Government agencies. "., .2. Between article 1 and article 2 is inserted 1 (one) article, namely Article 1 A which reads as follows:.,, "article 1A (1) included in the sense of the Taxable delivery is:.,, a. surrender of rights to the Taxable Goods because an agreement;.,, b. transfer of Taxable Goods because of a lease agreement leasing agreements and purchase;
.,, c. delivery of Goods to a Taxable trader intermediary or through the auctioneer; d. the use of its own and or administering free top Taxable Goods;

.,, e. supplies Taxable Goods and assets according to the original purpose was not to be sold, remaining at the time of the dissolution of the company, all value added tax upon the acquisition of the assets according to the provisions can be credited;
.,, f. Taxable delivery from the Centre to the Branch or otherwise Taxable Goods and surrender between branches; g. delivery of Goods Taxable at regular consignment. (2) that is not in the sense of the Taxable delivery is:.,,.,, a. Submission Items Taxable to the REALTOR as mentioned in the book of law commercial law; b. submission of Taxable Goods to guarantee debts;., c. surrender of Taxable Goods referred to in subsection (1) letter f in terms of Taxable Employers obtain permission centralizing tax payable places. "

3. the title of chapter IIA changed, to read as follows:.,, "chapter IIA OBLIGATIONS of REPORTING OBLIGATIONS and EFFORTS to GLEAN, DEPOSIT and REPORTING of TAXES OWED" 4. The provisions of article 3A is changed, so the whole Article 3A reads as follows:.,, "Chapter 3A.,, (1) Employers who do the submission referred to in article 4 of the letter a, letter c, letter f, or obliged to report his effort to be confirmed as a Taxable Entrepreneur, and mandatory charge, deposit, and reporting of value added tax and sales tax Over luxury goods owed.
.,, (2) small entrepreneurs who choose to be confirmed as a Taxable Entrepreneur is obligated to carry out the provisions mentioned in paragraph (1).
.,, (3) a person or private entity that makes use of Taxable intangible Goods from outside the Customs Area as referred to in article 4 letter d and or Taxable Services that make use of the outside of the Customs Area as referred to in article 4 letter e of mandatory charge, deposit, and reporting on value added tax owed the counting and how regulated by a decision of the Minister of finance. "

5. the title of chapter III was changed, to read as follows:.,, "CHAPTER III TAX OBJECT" 6. The provisions of article 4 is modified, so that the overall article 4 reads as follows:.,, "article 4 value added tax is imposed on:.,, a. Taxable delivery in the area of Customs conducted by Employers; b. import Taxable Goods;., c. surrender of Taxable Services in the area of Customs conducted by Employers;
.,, d. utilization of Taxable intangible Goods from outside the Customs Area in the Customs Area;
.,, e. utilization of Taxable Services from outside the Customs Area in the Customs Area; or f. Taxable Goods export by Taxable Entrepreneur. "., .7. The provisions of Article 4A is amended and paragraph (1) and plus 2 (two) paragraph, namely paragraph (2) and paragraph (3), so the whole Article 4A reads as follows:.,, "Article 4A.,, (1) the types of goods referred to in Article 1 point 2 and the types of services as referred to in article 1 point 5 are not taxed on the basis of the Act is defined by government regulations.
.,, (2) the determination of the type of goods that are not subject to value added tax referred to in subsection (1) is based on the groups of goods as follows:.,,.,, a. stuff the result mining or drilling results are taken directly from the source; b staple goods that are badly needed by the people..,, c. food and drinks are served in the hotel, restaurant, restaurants, stalls, and the like; d., gold bullion, money and securities.
.,, (3) the determination of the types of services that are not subject to value added tax referred to in subsection (1) is based upon the service groups as follows:.,, a. services in the fields of medical health services;

b. the services in the field of social services;

c. delivery services in the field of mail with a postage stamp;

d. services in banking, insurance, and leasing with the right options;

e. religious services in the field;

f. services in the field of education;

g. services in the field of art and entertainment that has been taxed spectacle;

h. services in the field of broadcasting which is not purely an ad;

i. services in the field of public transport on land and in water;

j. services in the field of labor;

k. services in the field of hospitality;., l., services provided by the Government in order to run the Government. "., .8. The provisions of article 5 paragraph (1) is amended so that the overall article 5 reads as follows:.,, "section 5.,, (1) in addition to the imposition of the taxes referred to in article 4, subject to a sales tax also Top luxury goods against:.,,.,, a. Taxable Delivery Included Luxury carried out by entrepreneurs who generate Taxable Goods That belong to the Luxury inside the Customs Area in the business activities or his work; b. import Taxable Goods That belong to luxury.
.,, (2) sales tax Over luxury items worn only once at the time of delivery of goods to A Taxable Luxury Belongs by entrepreneurs who produce or import at the time. "

9. The provisions of article 6 is deleted.

., .10. The provisions of article 8 paragraph (1), subsection (3) and subsection (4) are amended so that the overall article 8 reads as follows: "article,., 8.,, (1) Sales tax rate Over luxury items is the lowest 10% (ten percent) and highest 75% (seventy five percent).
.,, (2) Top Taxable Goods export Sl Luxury taxed with a tariff of 0% (zero percent).
.,, (3) and Government regulations set out Goods Taxable Group That belongs to the Luxury sales tax charged Over luxury goods with a tariff referred to in subsection (1).
.,, (4) the types of goods that are subject to tax upon the sale of luxury goods over the Taxable Goods Are classified as Fancy as mentioned in paragraph (3) is specified by a decision of the Minister of finance. ".,, 11. The provisions of article 9 paragraph (1), subsection (2), subsection (4), subsection (5), subsection (6), paragraph (7), subsection (8), paragraph (9), and subsection (13), paragraph (10), paragraph (11), paragraph (12), and subsection (2) is deleted, and in between paragraphs (2) and paragraph (3) is inserted new paragraph paragraph (2a), so the whole article 9 reads as follows: "article,., 9.,, (1) value added tax owed is calculated by means of redirecting the rates referred to in article 7 on the basis of Taxation.
.,, (2) the input Tax in a Tax Period was credited with the output Tax for the same Tax Period.
.,, (2a) in the event that there is no Output Tax in a Tax Period, then the input Taxes can still be credited.
.,, (3) if within a period of tax, tax Exodus is greater than Input Tax, then the difference is a value added tax to be paid by Employers Taxable.
.,, (4) if in a period of input tax, tax can be credited is larger than the output, then the Tax difference is the tax advantages that can be requested back or compensated to the next Tax Period.
.,, (5) if in a period of Taxation, the Taxable Employers in addition to doing the submission owed taxes also do a submission which is not payable tax, all tax owed delivery of parts can be known with certainty from its books, then the amount of the input Tax which can be credited is the input Tax relating to the surrender of owed taxes.
.,, (6) once in a period of Taxation, the Taxable Employers in addition to doing the submission owed taxes also do not surrender the tax payable, while Input Tax for the submission owed taxes cannot be known with certainty, then the amount of the Input Tax can be credited for the delivery of the tax owed is calculated by using the guidelines that are set by a decision of the Minister of finance.
.,, (7) the magnitude of the Input Tax which may be credited by the employers are subject to income tax using the Income Calculation Norms Neto as stipulated in Act No. 7 Year 1983 Regarding income tax as amended by Act No. 17 of 2000, can be calculated by using the manual calculation Input Tax crediting are set by the Minister of finance.
.,, (8) the input Tax cannot be credited according to the manner as set forth in paragraph (2) for expenditure for:.,,.,, a. acquisition of Taxable Goods or Taxable Services before the businessman was confirmed as a Taxable Entrepreneur;
.,, b. acquisition of Taxable Goods or Taxable Services does not have a direct relationship with business activities;
.,, c. the acquisition and maintenance of motor vehicles, jeep sedan, station wagon, van, kombi and unless it is merchandise or leased;
.,, d. utilization of Taxable intangible Goods or Taxable Services utilization from outside the Customs Area before the businessman was confirmed as a Taxable Entrepreneur;
.,, e. acquisition of Taxable Goods or Taxable Services that are evidence of pungutannya in the form of a Tax Invoice is simple;
.,, f. acquisition of Taxable Goods or Taxable Services which Invoice Taxes do not meet the provisions as referred to in article 13 paragraph (5);
.,, g. utilization of Taxable intangible Goods or Taxable Services utilization from outside the area of the Customs Invoice Taxes do not meet the conditions referred to in Article 13 paragraph (6);
.,, h. acquisition of Taxable Goods or Taxable Services are charged with publishing an entry Tax statutes, tax;
.,, i. acquisition of Taxable Goods or Taxable Services are Taxed Input is not reported within the notice period for value added tax, which is found at the time of the inspection.

.,, (9) input Tax be credited but not yet credited with tax Exodus during the same tax, be credited at the time of the next Tax at least 3 (three) months after the expiration of the Tax in question throughout has not been charged as expenses and have not conducted the examination. (10) removed.

(11) removed.

(12) delete.
.,, (13) the calculation and refund excess Tax Ordinance Input as mentioned in paragraph (4) subject to the decision of the Director General of taxes. (14) deleted. "., 12. The provisions of article 10 paragraph (1) and paragraph (3) are amended so that the overall article 10 reads as follows:.,, "Section 10.,, (1) Top luxury goods sales tax owed is calculated by means of redirecting the rates referred to in article 8 on the basis of Taxation.
.,, (2) sales tax Over luxury goods already paid at the time of the acquisition or importation of Goods Taxable Luxury Sl, can not be credited with the value added tax or sales tax Over luxury items charged on the basis of this Act.
.,, (3) Taxable Entrepreneurs Who export Goods Taxable Luxury Sl can ask back sales tax Over luxury goods that have already been paid at the time of the acquisition of Taxable Goods That belong to the exported Luxury. "., 13. The provisions of article 11 paragraph (1), subsection (2), and subsection (4), subsection (3) and subsection (5) is deleted, so that the overall article 11 reads as follows:.,, "section 11 (1) of the tax occurs when Terutangnya:.,, a. delivery of Taxable Goods;

b. import Taxable Goods;

c. submission of Taxable Services;.,, d. utilization of Taxable intangible Goods from outside the Customs Area as referred to in article 4 d;
.,, e. utilization of Taxable Services from outside the Customs Area as referred to in article 4 of the letter e, or f. export Taxable Goods.
.,, (2) in the case of payments received prior to delivery of Goods Taxable or Taxable Services before submission, or in the event that payment is made before the commencement of utilization of Taxable intangible Goods as referred to in article 4 letter d or Taxable Services from outside the Customs Area as referred to in article 4 of the letter e, when the tax was terutangnya at the time of payment. (3) is deleted.
.,, (4) Tax Director General can designate another moment as a moment of terutangnya tax terutangnya tax at the moment in terms of difficult to set or change the provisions that may give rise to injustice. (5) is removed. ",, 14. The provisions of article 12 paragraph (1) and subsection (4) are amended so that the overall article 12 reads as follows:.,, "article 12.,, (1) Taxable Employers who do the submission referred to in article 4 of the letter a, letter c and the letter f is owed tax at the place of residence or seat and the place where the business activities conducted or other places designated by decision of the Director General of taxes.
.,, (2) on the written application of a Taxable Entrepreneur, Director-General of Taxes may assign one or more places as places of tax payable.
.,, (3) in the case of imports, tax terutangnya occurs in the place of Taxable Items included and charged through the Directorate General of customs and Excise.
.,, (4) private Person or entity that utilizes the Taxable intangible Goods and Taxable Services or from outside the Customs Area in the Customs Area as referred to in article 4 letter d of the tax payable and the letter e at the place of residence or seat and place of business activity. ", 15. The provisions of article 13 paragraph (1), subsection (2), subsection (5), subsection (6), and paragraph (7) were changed so that the whole of article 13 reads as follows:.,, "article 13.,, (1) Taxable Entrepreneur is obliged to make a Tax Invoice for each delivery of Taxable Goods referred to in article 4 of the letter a or the letter f and any surrender of the Taxable Services as referred to in article 4 letter c. ,, (2) deviating from the provisions referred to in subsection (1), a Taxable Entrepreneur can make a single Tax Invoice covers the entire delivery of the Goods to the purchaser do Taxable or Taxable Services recipients the same calendar for a month.
.,, (3) if payment is received before the surrender of Goods Taxable or Taxable Services before submission, Tax Invoice is created at the time of payment.
.,, (4) when making, shapes, sizes, procurement, delivery, procedures and ordinances of Tax Invoice corrections established by the Director General of taxes.
.,, (4) Tax Invoice must be attached in the description of Taxable Goods or deliverables deliverables Taxable Services the least contain:.,,.,, a. the name, address, number of principal Taxpayers who submit Taxable Goods or Taxable Services;
.,, b. the name, address, and Tax Payer Number the buyer Goods Taxable or Taxable Services recipients;
.,, c. types of goods or services, the amount of the selling price or replacement, and discounts; d. value added tax charged;

e. sales tax Over luxury goods loading;

f. code, serial number and date of manufacture of a Tax Invoice; and g. the name, position and signature are eligible to sign the Tax Invoice.
.,, (6) the Director General of Taxes may specify certain documents as Invoice taxes.
.,, (7) Taxable Entrepreneur can make a simple Tax Invoice terms set by decision of the Director General of tax. ".,,16. The provisions of article 16A is changed, so the whole Article 16A reads as follows:.,, "article 16A.,, (4) tax payable upon delivery of Goods and Taxable or Taxable Services submission to imposed value added tax Collector, paid up, and reported by the value added tax collector.
.,, (2) the voting procedures, remittance, and reporting of tax by Collectors value added tax referred to in subsection (1), subject to the decision of the Minister of finance. "., General Agreement. The provisions of article 16B changed so that the whole Article reads as follows: 16B.,, "article 16B.,, (1) with government regulations can be established that the tax payable is not free, either partially or completely for a while or forever, or are exempt from taxation, to:.,, a. activity in a particular region or a specific place in the Customs Area;.,, b. Taxable Goods to a particular submission or surrender of certain Taxable Services; c. imports of certain Taxable Goods;.,, d. utilization of Goods Taxable certain intangible from outside the Customs Area in the Customs Area;
.,, e. utilization of certain Taxable Services from outside the Customs Area in the Customs Area.
.,, (2) the Input Tax paid for the acquisition of Taxable Goods and Taxable Services or the acquisition of a top of delivery are free of value added tax, can be credited.
.,, (3) the Input Tax paid for the acquisition of Taxable Goods and Taxable Services or the acquisition of a top of delivery are exempt from the imposition of value added tax, cannot be credited. "., 18. The provisions of article 16 c was changed, so the whole Article 16 c reads as follows:.,, "article 16 c value added tax imposed on build your own activities conducted not in business activity or employment by a private person or entity that the result used alone or used other parties which was disallowed and the way he arranged with the decision of the Minister of finance."
ARTICLE II of this Act may be called the "second amendment Act legislation value added tax in 1984."

ARTICLE III of this Act comes into force on January 1, 2001.

In order to make everyone aware of it, ordered the enactment of this legislation with its placement in the State Gazette of the Republic of Indonesia.

.,, Enacted in Jakarta on August 2, 2000 the PRESIDENT of INDONESIA, ABDURRAHMAN WAHID Enacted in Jakarta on August 2, 2000 STATE SECRETARY DJOHAN EFFENDI of INDONESIA, STATE GAZETTE EXTRA RI No. 3986 (explanation of the 2000 State Gazette Number 128) EXPLANATION for the law of the Republic of INDONESIA number 18 in 2000 ABOUT the SECOND AMENDMENT in the law number 8 in 1983 ABOUT the VALUE ADDED TAX and GOODS and SERVICES SALES TAX UP LUXURY GOODS. In the era of reform, this time, the development of social, economic and political progress so quickly that the changes to the tax system has not yet able to accommodate the development of the business world because it still found weaknesses in the tax laws, namely: a. fair yet though have been conducted in accordance with, b. less Taxpayer Rights,.,, c. less provides convenience to Taxpayers in carrying out its obligations, d. give less legal certainty and less simple.
.,, For it in order to accommodate the development of the business world is seen necessary refinements to the regulations with emphasis on the increase: a. basic justice, b. the principle of legal certainty, the principle of legality, c. and d. the principle of simplicity.
.,, Based on the things above, then target that want realized in the implementation of changes to the laws of value added tax and Sales tax on luxury goods Over the year 2000 is creating a tax system that is fairer, simpler, and provide legal certainty for citizens and can secure and enhance acceptance of the State.
.,, As for Alders changes made include:

.,, a. to further provide legal certainty regarding the goods that are not subject to tax, then the change in the law of value added tax and Sales tax on luxury goods Over the year 2000 only against goods is a basic requirement; goods that are already taxed region; stuff the result mining or drilling are taken directly from the source; goods which is a tool of Exchange, as well as other items based on the consideration of economic, social and cultural are not subject to value added tax and sales tax Up luxury goods.
.,, b. to better deliver justice as well as in an attempt to control the consumption patterns of the community who are not productive top sales tax rate then luxury goods is raised.
.,, c. When in a time tax, Taxable Employers have yet to produce or has not taken delivery of Goods and or services Taxable Taxable and Taxable Goods or export, then the Input Tax credited be paid at the time of the acquisition of Taxable Goods, Taxable Services acceptance, utilization of Taxable Intangible Goods from outside the Customs Area and Taxable Services from outside the Customs Area , and or import Taxable Goods can still be credited.
.,, d. Simplification of administrative procedures which include taxation of restitution and the passage of sales invoice as a Tax Invoice.
.,, e. Input Tax that has not been credited in the tax Period which is equal to the tax the output can still be credited at the time Tax is not the same at least 3 (three) months after the expiration of the Tax are concerned.
.,, f. Ease taxation over the merger transaction or change in business form or transfer the entire assets of the company are no longer given.
.,, g. Ease taxation granted only to sectors of economic activity which is of high priority, encourage the development of the corporate world and enhance competitiveness, supporting the defense and national security, as well as facilitate national development.

ARTICLE for the SAKE of ARTICLE i. Article,, 1., 1.,, article, pretty clear number 2.,, article 1A, paragraph (1), letter a, the agreement referred to in this provision covers buy sell, swap, buy sell in installments, or other agreement which resulted in the surrender of the rights to the goods. The letter b., Taxable Goods, submission may also occur due to a purchase or lease agreement lease agreement (leasing).

As for the definition of the submission due to the agreement the lease (leasing) is caused by the surrender of the lease agreement (lease) with the right options.

Although the transfer or surrender of rights to the Taxable Goods is not yet done and the payment of the selling price of Taxable Goods is done gradually, but because mastery over Taxable Goods have moved from seller to buyer or from the lessor to the lessee, then this law determine that delivery of Goods Taxable deemed to have occurred at the time the agreement is signed, unless the time of migration in the real mastery over Taxable Goods occurs earlier than the time of the signing of the agreement. The letters c, a, which is the intermediary traders is a private person or entity in the business activities or his own name performing the Covenant or the Alliance up and other people with dependents to receive a reward or retribution for example Commissioner. What is meant by the auctioneer here is the auctioneer Government or appointed by the Government. D., own Consumption, interpreted the use for the benefit of their own entrepreneurs, administrators, or its employees, goods production own or not own production. Whereas the granting of gratuitously construed as granting given without payment of goods production own or not own production, among other things, awarding examples of goods for a promotion to the relationship or the buyer. The letter e., Taxable Items, inventory and assets according to the original purpose was not to be sold, remaining at the time of the dissolution of the company, compared with the use of its own, so it is considered the Taxable delivery.

Specifically for the purpose, according to the original assets not to be sold, only subject to value added tax if it meets the requirements, namely that the value added tax paid at the time of his acquisition can be credited. The letter f., when an enterprise has more than one place of tax payable, where do the Taxable delivery to the other party, either as a centre and as a branch of the company, then this Act considers that the transfer of Taxable Goods between places is a Taxable delivery. Is the branch in this provision include, among others, the location of the business, the marketing unit representative, and the like. The letter g., submission, in terms of consignment, the value added tax already paid at the time the corresponding Taxable Goods consigned to be credited is deposited with the output Tax at the time of occurrence of the Tax Taxable delivery that is deposited. Conversely, if the Taxable Goods of deposit is not commercially sold and it was decided to returned to the owner of the goods is Taxable, employers who receive such surrogate may use the provisions concerning the refund of Taxable Goods (returns) as referred to in article 5A of this Act. Paragraph (2) letter a,,.,, is a Realtor in this Act is referred to in the book broker law commercial law namely intermediaries appointed by the President or by the officer authorized by the President are declared for it. They organized their companies by doing a job with a specific provision or receive a reward, on the mandate and on behalf of other people with them there is no working relationship. The letter b, Letter c, is quite clear.,, in terms of Taxable Employers have more than one place of business, both as a center or branches of the company, and the Taxable Employers have obtained the permission of the tax payable from the place of centrality of the Director General of Tax, then the transfer of Taxable Goods from one place to another place of business ventures (central to the branch or vice versa, or between branches) are not included in the surrender of Goods Taxable , except the transfer of Goods between Taxable tax payable places.

Number 3, number 4, pretty clear.,, article 3A, paragraph (1).,, employers who did surrender the goods Taxable or Taxable Services deliverables in the areas of Customs and export or perform Taxable Goods are required: a. report on his efforts to be confirmed as a Taxable Entrepreneur;

b. collect taxes owed;., c. deposit value added tax remains to be paid in terms of Output Tax is greater than the input Tax that can be credited, as well as make Tax sales over luxury goods are payable; d. report on taxation. Paragraph (2).,, small entrepreneurs are allowed to choose the consolidated Taxable become entrepreneurs.

If being a Taxable Entrepreneur, then this legislation applies fully to small entrepreneurs. Paragraph (3), value added Tax, which is payable upon the utilization of intangible Taxable Goods or Taxable Services from outside the Customs Area, must be charged by private persons or entities that make use of Taxable intangible Goods or Taxable Services.

5. Numbers, quite obviously, Numbers 6.,, article 4, letter a., of, employers who are doing Taxable delivery activities include both Entrepreneurs who have become entrepreneurs Taxable was confirmed as referred to in article 3A para (1) and the Entrepreneurs should be consolidated into a Taxable Entrepreneur but has yet to be confirmed.

Delivery of goods that are subject to tax must meet the following requirements: a. the intangible stuff submitted is Taxable Goods,.,, b. intangible goods which constitute Taxable intangible Goods, c. submission done in the area of Customs, and d. submission is done in the framework of business activity or job. Letter b., Tax, also imposed on imported Goods Taxable at the moment, Voting is done through the Directorate General of customs and Excise. In contrast to the Taxable delivery on the letter a, then anyone who enter Taxable Goods into the Customs Area without regard to what is done in the course of business activities or his work or not, remained subject to the tax. The letters c, a, employers who perform Taxable Services deliverables include both entrepreneurs who have been confirmed as Taxable Employers as dimaskud in article 3A para (1) and the Entrepreneurs should be confirmed as a Taxable Entrepreneur but has yet to be confirmed.

Delivery of tax payable services must meet the following requirements: a. Services Taxable Services is handed over, b. submission done in the area of Customs, and c. submission done in business activity or job.

Including in terms of delivery of Services is Taxable Taxable Services that are utilized for the benefit of themselves and the Taxable Services or given away free. D.,, to provide equal taxation treatment with imported Goods Taxable, then the top Taxable intangible Goods originating from outside the Customs area is utilized by anyone in the Customs Area is also subject to value added tax.

Example:


"A businessman" who is domiciled in Jakarta gained the rights to use the brand owned by Entrepreneur "B" based in Hong Kong. Over utilization of the brand by entrepreneurs "A" in the area of Customs value added Tax payable. The letter e.,, services that are coming from outside the Customs area is utilized by anyone in the Customs area is subject to value added tax. For example, a Taxable Entrepreneur "C" in Surabaya utilize Taxable Services from "B" Businessmen based in Singapore.

Over utilization of services is the Taxable value added Tax payable. The letter f., unlike Employers who undertake activities as mentioned in the letter a or the letter c, and then the businessman who exports Goods Taxable only Employers who have consolidated into a Taxable Entrepreneur as referred to in article 3A paragraph (1).

Figure 7.,, Article 4A, paragraph (1), clear Enough, paragraph (2) letter a,,.,, is the stuff the result mining and drilling and results are taken directly from the source as crude oil (crude oil), natural gas, markets and gravel, iron ore, lead ore, gold ore. The letter b.,, is a basic requirement in this paragraph are rice and paddy, maize, soybean, sago, salt either berjodium or not berjodium. The letters c, a, to avoid double taxation, because it is the object of taxation area. D., pretty clear, paragraph (3), the numbers are pretty clear, 8.,, article 5, paragraph (1), is, with the consideration that:.,, a. need to strike a balance between tax imposition of low-income consumers with high-income consumers;
.,, b. need for control pattern of komsumsi of goods Taxable Luxury Crusts; c. the need for protection against small producers or traditional;.,, d. need to secure acceptance of the State, then the top Taxable Goods delivery of Which belongs to the Luxury by the manufacturer or on import Goods Taxable Luxury Included, in addition to subject to value added tax, also levied sales tax Up luxury goods. The Taxable Goods Are classified as Luxury in this paragraph are: 1. that the goods are not a staple goods; or 2. the item is consumed by a particular society; or, 3. in general the items consumed by high-income society; or 4. the items consumed to show status; or., .5. If consumed can damage the health and morals of society, as well as disrupting public order of society, such as alcoholic beverages. The imposition of sales tax Up luxury goods over imported Goods Taxable Luxury Sl not noticed who import Taxable Goods and don't pay attention to whether the import is performed continuously or only once.

In addition, the imposition of sales tax Up luxury goods to a Taxable Goods delivery of Which belongs to the Luxury of not paying attention to whether a part of the Taxable Goods have been charged or not charged sales tax on luxury goods Over the previous transaction.

Included in the sense of producing in this paragraph are activities: a. assemble: combine the parts off of an item being intermediate goods or finished goods, such as car assembling, electronics, home furnishings, etc.;

b. cooking: processing of the goods by way of heating the other ingredients mixed well or not;

c. mix: unite two or more elements (substances) to produce one or more other goods;

d. packing: put an item into an object that protects them from damage and or to improve its marketing;

e. membotolkan: enter a drink or liquid into the bottle is closed according to the particular way;

and other activities that can be equated with that activity, or to have other persons or entities perform such activities.

Letter a, letter b, clear enough, clear enough, paragraph (2).,, a general sense of Input Tax applies only on the value added tax and not known in the Previous Top luxury goods Tax. Therefore the top luxury goods sales tax that has been paid can not be credited with the top luxury goods sales tax owed.

Thus the principle of pemungutannya only once, namely at the time:.,, a. submission by the manufacturer or producer of goods Taxable Luxury Crusts; or b. The Taxable Goods imports Pertained.

Submission at the next level are no longer taxed sales over luxury items.

Figure 9, Figure 10, pretty clear.,, article 8, paragraph (1), Sales tax rates, Top luxury goods can be defined in several groups, namely the lowest tariff rate of 10% (ten percent) and the highest rate 75% (seventy five percent). The difference in rates is based on group classification of Taxable Goods That belong to the top of the Luxury of delivery are subject to a sales tax also Top luxury goods as referred to in article 5 paragraph (1). Subsection (2), top Sales Tax, luxury goods tax that is imposed on the consumption of Taxable Goods Are Classified in the customs tariff. Therefore, Taxable Goods That belong to the exported or consumed Luxury outside the Customs Area, the Sales Tax is imposed upon the luxury goods with a tariff of 0% (zero percent). Top luxury goods sales tax that has been paid on the acquisition of Taxable Goods That belong to the exported Luxury may be requested again. Paragraph (3), with reference to the considerations as listed in the explanation of article 5 paragraph (1), the grouping of goods taxable sales over luxury items mainly based on the skill level of the community that use these items, in addition to based on the value of use to society in General.

In connection with it, the high tariffs levied against goods that only a society consumed by high-income and konsumsinya goods need to be restricted. In the case against goods that are consumed by many communities need to be subject to sales tax Over luxury goods, then the rate used is the rate low. Subsection (4), the numbers are pretty clear, 11.,, article 9, paragraph (1),, how to calculate value added tax owed is by multiplying the amount of the selling price, replacement, the value of imports, export value or another Value is specified by a decision of the Minister of finance with tax rates as set forth in article 7 paragraph (1). It is the tax owed Tax Exodus, which withheld by Employers Taxable.

Base the imposition of value added tax can be set with the decision of the Minister of finance to ensure a sense of Justice only in terms of:.,, a. selling price, the value of the replacement, the value of imports, Exports and value is difficult; and, or, b. the surrender of Taxable Goods needed by the society, such as drinking water, electricity and the like. Example:.,, a Taxable Entrepreneur) "A" sells Taxable Goods with cash selling price of Rp RP 25,000,000.
.,, The value added tax payable = 10% x Rp RP 25,000,000 = Rp 2,500,000 – value added tax of IDR 2,500,000 for the Output Tax, charged by Employers Taxable "A".
., a, b) Taxable Entrepreneur "B" doing the submission service is Taxable by obtaining replacement of Rp RP 20 million.
.,, The value added tax payable = 10% x Rp RP 20,000,000 = Rp 2,000,000.

Value added tax amounting to Rp 2,000,000 is the Output Tax, charged by Employers Taxable "B".
.,, c) a person imports Goods Taxable from outside the Customs Area with Import value of Idr 15,000,000 for value added tax is charged through the Directorate General of customs and Excise = 10% x Rp 15 million costs = costs $150. Subsection (2), Taxable Goods, buyers, recipients of Taxable Services, Taxable Goods importer, parties that make use of Taxable intangible Goods from outside the Customs Area, or those who utilize the services of Taxable from outside the Customs Area is obliged to pay value added tax and is entitled to receive the evidence of tax levy. Value added tax which should have been paid a Tax input for Taxable Items, the buyer or the recipient of Taxable Services, or Taxable Goods, the importer or the parties utilize taxable intangible Goods from outside the Customs Area, or those who utilize the services of Taxable from outside the Customs Area are Taxable as an entrepreneur.

Input tax that must be paid by the employers of the above Taxable can be credited with the Taxes he had collected in the output the same Tax Period. Subsection (2a),, in terms of Taxable Employers have yet to produce, or has not taken delivery of Taxable Goods or Taxable Services, or Taxable Goods exports so that there is no Output Tax (zero), then the input Tax that has been paid by Employers Taxable at the time of the acquisition of Taxable Goods, Taxable Services or revenue, or Taxable Services utilization from outside the Customs Area in the Customs Area , or the utilization of Taxable intangible Goods, or imported Taxable Items can still be credited pursuant to article 9 paragraph (2), unless the input Tax referred to in article 9 paragraph (8). Paragraph (3), the difference referred to in this paragraph must be deposited into the State Treasury according to the conditions stipulated in the law on general provisions and Taxation Procedures. Subsection (4), Input Tax, referred to in this paragraph is Input Tax that can be credited.

Can occur in a Tax Period there is a Input Tax can be credited is larger than the output Tax.


The excess of the Input Tax may be required to return or can be compensated in the next Tax Period.

Example: Tax Period May 2001: Output Tax = Rp 2,000,000.00 input Tax be credited = Rp 4,500,000.00-----------------/-more Taxes paid = Rp 2,500,000.00 more Tax paid may be asked back or can be compensated during the June 2001 Tax.
Tax period June 2001: Output Tax = Rp 3,000,000.00 input Tax be credited = Rp 2,000,000.00-----------------/-less Taxes paid = Rp 1,000,000.00 more Taxes paid from the tax Period May 2001 are compensated to the June 2001 = Rp 2,500,000.00-----------------/-more Taxes paid in June 2001 = Rp 1,500,000.00 subsection (5),, in this paragraph, which is the delivery of the tax owed is the delivery of goods or services in accordance with the provisions of this Act , subject to value added tax.

Is the submission that no tax payable Tax Input can not be credited is the delivery of goods and services subject to value added tax referred to in Article 4A and are exempt from the imposition of value added tax as referred to Article 16B.

Taxable employers who are in a period of Tax do surrender owed taxes and submission which is not payable taxes, can only credit the Input Tax relating to the surrender of owed taxes. Part of the submission owed the tax must be known with certainty from the bookkeeping of entrepreneurs Taxable.

Example: Taxable Entrepreneur doing some sort of submission:.,, a. delivery of tax payable = Output Tax = Rp 25,000,000.00 Rp 2,500,000.00 b. submission which is not subject to VAT = IDR 5,000,000.00 c. deliverables that are exempt from the imposition of VAT Tax 5,000,000.00 = Rp = Output ZERO Input Tax paid on acquisition:.,, a. Taxable Goods and Taxable Services relating to the submission of the tax payable = Rp 1,500,000.00. ,, b. Taxable Goods and Taxable Services relating to the submission which is not subject to VAT = Rp 300,000.00.,, c. Taxable Goods and Taxable Services related to submission are exempt from the imposition of VAT = Rp 500,000.00 according to this provision, the input Tax that can be credited with the output Tax of Rp 2,500,000.00 only Rp 1,500,000.00 subsection (6),, in terms of the input Tax for the submission owed taxes cannot be known with certainty , then how to Input Tax crediting is calculated based on the guidelines that are set by a decision of the Minister of finance, which is intended to provide convenience and certainty to Employers Taxable.

Example: Taxable Employers doing two kinds of submission:.,, a. delivery of tax payable = Output Tax = Rp 35,000,000.00 Rp 35,000,000.00 b. tax payable = no surrender Rp 15,000,000.00 Output Tax = NIL Input Tax paid on the acquisition of Taxable Goods and Taxable Services that are associated with the overall submission of Rp 2,500,000.00, whereas the input Tax relating to the surrender of the owed taxes cannot be known with certainty. According to this provision, the input Tax of IDR 2,500,000 for not entirely be credited with the output Tax of Rp 3,500,000.00. The magnitude of the Input Tax which can be credited is calculated based on the guidelines that are set by a decision of the Minister of finance. Paragraph (7),, employers are permitted to calculate the Earnings using the Norms Calculation Neto Earnings Neto just required doing the recording which includes gross receipts and gross circulation. Because of the magnitude of the Input Tax which can be credited to cannot be known with certainty with respect to the entrepreneur does not make the recording on your purchase, then Minister of finance was authorized to determine the magnitude of the Input Tax which can be credited. Subsection (8), the input Tax, essentially a tax can be credited with the exodus, however, for expenditure referred to in this paragraph, tax Input can not be credited.

Letter a. of this Paragraph, give legal certainty that Tax Inputs acquired before employers reported his efforts to be confirmed as a Taxable Entrepreneur can't be credited.

Example: A Businessman reported his efforts to be confirmed as a Taxable Entrepreneur on January 3, 2001. The inaugural as a Taxable Entrepreneur given on 5 January 2001 and retroactive since January 3, 2001.

Tax on Inputs acquired before January 3, 2001 cannot be credited based on this verse. The letter b.,, is the expenses directly related to business activities is the expenditure for the activities of production, distribution, marketing, and management. This provision applies to all areas of the business. The letters c, a, quite clearly the letter d. This Paragraph, give legal certainty that Tax Inputs acquired before employers reported his efforts to be confirmed as a Taxable Entrepreneur can't be credited.

Example: A Businessman reported his efforts to be confirmed as a Taxable Entrepreneur on January 3, 2001. The inaugural as a Taxable Entrepreneur given on 5 January 2001 and retroactive since January 3, 2001.

Input tax upon Taxable Goods, utilization of intangible or Taxable Services from outside the Customs Area acquired before January 3, 2001 cannot be credited based on this verse. The letter e.,, Simple tax receipt is an email tax receipt as stipulated in article 13 paragraph (7). Because of the Simple Tax Invoice Tax Invoices is that the contents are not complete lists of things that are regulated in article 13 paragraph (5), then the tax receipt is the proof of the charges only a modest value added tax and cannot be used as the basis of the input Tax crediting. The letter f., quite clearly, the letter g, letter h, quite clearly, the entrepreneur can occur, Taxable, recently paying value added tax payable upon the acquisition or utilization of Taxable Goods or Taxable Services after published ordinances of tax.

Value added tax paid upon the provision of such tax is not a Tax input can be credited. The letter i., self-help system, in accordance with just my assesment, entrepreneurs are obliged to report Taxable throughout its business activities within the notice period for value added tax. In addition, Taxable to the entrepreneur has also been given the opportunity to do the fixing the notice period for value added tax, so it's been appropriately if the Input Tax not reported within the notice period for value added tax can't be credited.
Example: in the mail a notice of the time reported: the output Tax = IDR 10,000,000.00 Input Tax = Rp 8,000,000.00 From inspection results are known: the output Tax = Rp 15,000,000.00 Input Tax = Rp 11,000,000.00 in this case, the Input Tax be credited instead of Rp 11,000,000.00 Rp 8,000,000.00 but remains, as reported in the Notice Period.
Thus, the calculation of the tax inspection results: Output = Rp 15,000,000.00 Input Tax = Rp 8,000,000.00-----------------(-) Less Pay according to the inspection results 7,000,000.00 Rp = Less Pay according to = Rp 2,000,000.00 notification letter-----------------(-) still less paid = IDR 5,000,000.00 subsection (9),, this provision allows Employers a tax credit for Taxable Inputs with the output Tax in the tax Period is not the same, caused among other things due to late Tax Invoices received.

Tax crediting of the tax Period in which the input is not the same is only allowed to be done at the time of the next Tax at least 3 (three) months after the expiration of the Tax are concerned. In this period of time has been exceeded, the Input Tax crediting can be done through the correction of the notice period for value added tax is concerned. The second way the crediting can only be done when the corresponding Input Tax has not yet been charged as expenses or not (dikapitalisasikan) is added to the price of the acquisition of Taxable Goods or Taxable Services are concerned, and for Taxable Employers haven't done the review.

Example: Input Tax upon acquisition of Goods a Taxable Invoice Taxes dated 7 July 2001 be credited with tax Exodus during the July 2001 Tax or Tax at the time of the next Tax Period at the latest by October 2001. Paragraph (10).,, deleted. Subsection (11),, deleted. Paragraph (12),, deleted. Paragraph (13), quite obviously, subsection (14).,, deleted.

Figure 12.,, article 10, paragraph (1),, how to calculate sales tax Over luxury goods owed is to multiply the selling price, the value of imports, export value or another Value is specified by a decision of the Minister of finance with tax rates as set out in article 8. Subsection (2), unlike value added tax charged on every level of submission, Top luxury goods sales tax imposed only on the level of submission by Employers Taxable Taxable Goods that generate Both fancy or over The Taxable Goods imports Pertained.

Thus, the top luxury goods sales tax is not a tax on Input so it can't be credited. Therefore, sales tax Over luxury items can be added to the price of Taxable Goods concerned or charged as expenses in accordance with the income tax legislation.

Example:


Taxable employers "A" Taxable Goods with import value of Rp 5,000,000.00 Imports. The Taxable Goods, other than subject to value added tax, for example, are also subject to sales tax Over luxury goods with a tariff of 20%. Thus, the calculation of value added tax and sales tax Over luxury goods owed over imported Taxable Items are:-basic Tax Imposition = IDR 5,000,000.00-value added tax: 10% x Idr 5,000,000.00 = Rp 500,000.00-Top luxury goods sales tax: 20% x Idr 5,000,000.00 = Rp 1,000,000.00 Taxable Employers, Then "A" using the Taxable Goods as part of a Taxable Goods of another top of delivery are subject to a 10% value added tax and sales tax Over luxury items 35%. Because of the sales tax Over luxury items that have been paid on the imported Taxable Items will not be credited, then sales tax Over luxury goods amounting to Rp 1,000,000 the costs can be added to the price of Taxable Goods produced by Employers Taxable "A" or charged as expenses.

Then, employers Taxable "A" sells Taxable Goods it generates Taxable Employers to "B" with the selling price of Rp RP 50,000,000. Thus, the calculation of value added tax and taxes Calculation Over luxury goods owed are:-basic Tax Imposition = Rp 50,000,000.00-value added tax: 10% x Rp = 50,000,000.00 Idr 5,000,000.00-Top luxury goods sales tax: 35% x Rp 50,000,000.00 Rp 17,500,000.00 in this example, a Taxable Entrepreneur "à" can credit the value added tax amounting to Rp 500,000.00 above against the value added tax of IDR 5,000,000.00.

While Top luxury goods sales tax of IDR 1,000,000.00 can not be credited, either with a value added tax of IDR 5,000,000.00 nor with the top luxury goods sales tax amounting to Rp 17,500,000.00. Paragraph (3), Taxable, employers who have paid sales tax Over luxury goods at the time of the acquisition of Taxable Goods That belong to luxury, all Top luxury goods sales tax has not been charged as the cost of Taxable, employers are entitled to ask for back sales tax Over luxury items which give, if the Entrepreneur has been referred to the Taxable Taxable Goods exports Which belongs to the Luxurious.

Example: employers Taxable "A" buy a car of the Brand Holder sole agent for Rp 100,000,000.00.

He pays a value added tax and Sales tax on luxury goods Over each amounting to Rp 35,000,000.00 and Rp 10,000,000.00. If the car then diekspornya, then Employers Taxable "A" has the right to request the return of value added tax of IDR 10,000,000.00 and Top luxury goods sales tax amounting to Rp 35,000,000.00 which has give at the time of buying the car.

The number 13,, article 11, paragraph (1), Voting, value added tax and sales tax upon the accrual principle embraced luxury goods, meaning terutangnya tax occurs when Taxable Goods or deliverables at the time of the surrender of Taxable Services, although the submission of payment received or incompletely received, or at the time of importation of Taxable Goods. When terutangnya tax for transactions made through the "electronic commerce" subject to this paragraph.

Letter a, letter b, clear enough, clear enough, Letter c, letter d is quite clear,.,, in terms of private persons or entities utilizing Taxable intangible Goods from outside the Customs Area in the Customs Area, or take advantage of Taxable Services from outside the Customs Area in the Customs Area, then terutangnya the tax occurs when a person or private entity is starting to harnessing intangible Taxable Goods or Taxable Services in the area of customs. It is connected with the fact that the delivered goods are Taxable intangible or the Taxable Service outside the Customs Area, so it can't be confirmed as Taxable Entrepreneur. Therefore, when tax payable is no longer associated with the time of the surrender, but was associated with the time of utilization. The letter e, letter f, is quite clear, quite obviously, subsection (2), in which case payment is received before the surrender of Taxable Goods as referred to in article 4 a, prior to the submission of Taxable Services as dimaskud in article 4 letter c, or before the commencement of utilization of Taxable intangible Goods from outside the Customs Area as referred to in article 4 letter d, or before the commencement of utilization of Taxable Services from outside the Customs Area as referred to in article 4 letter e terutangnya, when the tax was paid. Paragraph (3), are removed. Subsection (4), quite obviously, subsection (5),, deleted.

Figure 14.,, article 12, paragraph (1), Taxable persons, entrepreneurs personal tax payable at the place of residence or place of business activities and for Employers Taxable entity tax owed on the seat and place of business activities.

If a Taxable Entrepreneur has one or more places of business activity outside of the place of residence or the place of his position, then any such place is where the terutangnya tax, Taxable Employers obliged to report referred to his effort to be confirmed as a Taxable Entrepreneur.

If a Taxable Entrepreneur has more than one place of taxes payable in the workplace one Office of the Directorate General of Taxes, then for all the places the payable, Taxable Employers Choose one of the business activity tax payable as a place that is responsible for its business activities all over the place.

Example 1: a private Person "A" which resides in Bogor had a business in Cibinong. When in residence private person "A" there is no delivery of Goods and or services Taxable Taxable, then the personal "A" is only obliged to report his effort to be confirmed as a Taxable Entrepreneur in Cibinong Tax Services Office for the place terutangnya tax for private persons "A" is in the Cibinong. Conversely, if the delivery of goods is Taxable and Taxable Services performed by a private person "A" only in his residence alone, then the personal "A" is only obliged to enrol in the tax services Office of Bogor. However, if both in the place of residence or at the place of his business activities people do "A" personal delivery or services Taxable Taxable, then the personal "A" compulsory register Tax Service Office in Bogor and Cibinong Tax Services Office, because the tax was at terutangnya Bogor and Cibinong.

In contrast to private persons, employers Taxable entity is obligated to register either at the seat or place of business activity because for employers Taxable entities in both places is considered doing a delivery or service is Taxable and Taxable.

Example 2: A has 3 places of doing business activities, each in the city of Bengkulu, Curup the Manna and the three are under the stewardship of one of the tax services Office, namely Tax Services offices of Bengkulu. The third place of business that each perform a Taxable Goods and deliverables or Taxable Services and each doing the sales and administration of financial administration, so A tax payable to PT in third place or city. In such circumstances A PT is mandatory choose one of the business activities, for example the place of business activities that are in Sumatra for reporting usahaya in order to be confirmed as Employers Taxable in the tax Services offices of Bengkulu. PT housed A business activity in Bengkulu is responsible for reporting the entire business activities performed by the third branch of the company. Subsection (2), if Employers Taxable payable tax in more than one place of business activities, then Employers Taxable in fulfillment of obligations perpajakannya can apply in writing to the Director General of Taxes to select one or more places as places of terutangnya tax.

The Director General of Taxes before giving decisions need to do checks to assure among other things that:.,, a. activities of the Taxable delivery or delivery of Services Taxable for all business activities are only carried out by one or more places of business activities;
.,, b. sales administration and financial administration are held centrally on one or more places of business activities. Paragraph (3), quite obviously, subsection (4), private Persons or entities, either as Entrepreneurs or Businessmen instead of Taxable Taxable Taxable Goods that utilize intangible from outside the Customs Area in the Customs Area and Taxable Services or take advantage of the outside of the Customs Area in the area of Customs tax payable in a fixed place of residence or place of business activities of the person or at the seat or place of business activities of the Agency.

Figure 15., 13.,, article, paragraph (1), in case of delivery of Goods and or services Taxable Taxable Taxable Employers, then delivered the goods Taxable or Taxable Services were obliged to levy value added tax owed and give a tax receipt as proof of the tax levy. Tax invoices need not be made specifically or differently with the sales invoice. Tax Invoice Tax Invoices can be either standard, Simple Tax Invoice, and certain documents that are specified as a tax receipt by the Director General of taxes. Paragraph (2)

.,, Deviating from the provisions referred to in subsection (1), to relieve the burden of administration, to Taxable Employers allowed to make a single tax receipt that includes all Taxable Goods or deliverables deliverables Taxable Services that occurred during a single month calendar to the same buyer or receiver of the same Taxable Services, called the combined Tax Invoice. Paragraph (3), quite obviously, subsection (4), in the business world, considering the possible creation of a sales invoice is carried out after the delivery of the goods or Services delivery of Taxable Taxable, then the Director-General was authorized to set the Tax when the Tax Invoice must be made.

Similarly, Tax Director-General was authorized to set up the uniformity of shape, size, procurement and delivery procedures, and procedures for correction of Tax Invoices. In this verse is the provision of a tax receipt settings are the settings about who held a Tax Invoice forms and requirements that must be met. For example, the procurement form a tax receipt can be printed or own held by entrepreneurs with shapes, sizes, and other administrative technical requirements established by the Director General of taxes. Subsection (5), the Tax Invoice is evidence, levy taxes and can be used as a means to Input Tax Credit. Therefore, a Tax Invoice must be correct, either formally or in material. Tax invoice must be filled in completely, clearly and correctly and signed by officials appointed by Employers Taxable to sign it. However, for information about charging sales tax Over luxury goods only filled in upon delivery of Goods Taxable sales tax payable Over luxury items. Tax invoices that are not filled in accordance with the provisions in this paragraph may result in a value added tax contained therein cannot be credited in accordance with the provisions in article 9 paragraph (8) of the letter f.

Sales invoice containing the description and pengisiannya in accordance with the provisions in this paragraph called Invoice Tax standard. Paragraph (6).,, deviating from the provisions referred to in subsection (5), the Director General of Taxes may determine the documents commonly used in the business world as the standard Tax Invoices.

This provision is needed because:.,, a. sales invoice used by Employers have been known to the wider community and meets the requirements of the administrative as the tax receipt.

For example, the receipts of payment of telephone and air tickets.
., a, b. For evidence of tax levy Tax Invoice must exist, while the parties that should make a tax receipt, i.e., parties who submit Taxable Goods or Taxable Services, are outside the Customs Area.

For example, in terms of utilization of Taxable Services from outside the Customs Area, then a letter of Tax Deposit can be set up as a tax receipt. Paragraph (7), Simple tax receipt, is also a proof of the tax levy made by Employers Taxable to accommodate the activities of the Taxable delivery or delivery of Taxable Services are performed directly to the end consumer. The Director General may assign Tax proof submission or payment as a simple Tax Invoice at least contain:.,, a. the name, address and number of principal Taxpayers who submit Taxable Goods or Taxable Services; b. type and quantum;., c. the amount of the selling price or replacement included taxes or the magnitude of the tax are listed separately; d. a simple Tax Invoice creation date.

16. Numbers,, article 16A, paragraph (1),, in terms of Employers Taxable Taxable Goods do submission or surrender of Taxable Services to Value-added tax collector, then the value added tax collector shall be obliged to charge, deposit, and reporting taxes he had collected. Even so, employers are doing Taxable delivery of Goods Taxable or Taxable Services deliverables to the value added tax collector remains obligated to report taxes withheld by the value added tax collector. Subsection (2), it is pretty clear the numbers 17.,, article 16B., paragraph (1), one of the principles that should be held in the tax laws are enacted and applied the same treatment to all Taxpayers or to the cases in the field of taxation that are substantially the same as cling to the provisions of the applicable legislation. Therefore any ease in the field of taxation if it is really necessary should refer to rule over and need to be maintained so that in its application did not deviate from the intent and purpose of the convenience they provide.

The purpose and intent of them ease in fact to give the tax facilities absolutely necessary especially for successful economic activity sectors are high priority in the national scale, encouraging the development of the corporate world and enhance competitiveness, supporting national defense, as well as facilitate national development. Ease of taxation that are set in this article are given limited for:.,, a. encourage the export of which is the priority of the nasionak in the area of Bonded and Entreport for the purpose of Export Production (EPTE), or to the development of other regions in the area of Customs that specially formed for that purpose;
.,, b. accommodate the possibility of agreements with countries or other countries in the fields of trade and investment;
.,, c. Encourages the improvement of public health through the provision of vaccines-vaccines are needed in order for the National Immunization Program;
.,, d. ensure the availability of equipment of Indonesia National Army/Police of Republic of Indonesia (TNI/POLRI) are adequate to protect the territory of the Republic of Indonesia from internal or external threats;
.,, e. ensure the availability of data and the Republic of Indonesia air photos conducted by the Indonesia national armed forces (TNI) to support the national defense;
.,, f. increase education and intelligence of the nation by helping the availability of textbooks, General Scriptures and religious textbooks with a relatively affordable price society; g. encourage the construction of places of worship;.,, h. guarantees the availability of affordable housing by the people of the lower layer i.e. the House is simple, very simple houses, flats and simple;
.,, i. encourage the development of national fleets in the field of transport by land, water and air;
., j., encourage national development by helping the availability of merchandise that is strategically after consultation with the House of representatives (DPR). Subsection (2), the presence of special treatment in the form of value added tax owed but not have to be interpreted that the input Tax relating to the delivery of Goods and Taxable or Taxable Services that gets special treatment in question can still credited, thus value added tax remains payable but not charged.

Example: employers Taxable "A" Taxable Goods are producing facility out of State, i.e. the value added tax payable upon submission of the Taxable Goods is free forever (not just delayed).

To produce Taxable Taxable Employers, "A" using the other Taxable Goods and Taxable Services or as raw materials, auxiliary materials, capital goods or as a component of other fees.

At the time of purchase of the goods and Taxable services or the Taxable Taxable Employers, "A" pay value added tax to Taxable Entrepreneurs who sell or hand over Goods Taxable or Taxable Services.

If the value added tax paid by Employers Taxable to entrepreneurs "A" Taxable supplier is the Input Tax that can be credited with the output Tax, then the Tax Input can still be credited with the output Tax, although the Output tax is nil because enjoy value added tax is not withheld from the State based on the provisions referred to in subsection (1). Paragraph (3), in contrast to the provision in paragraph (2), the presence of special treatment in the form of exemption from the imposition of value added tax resulted in the absence of Taxes, so that the output of the input Tax relating to the delivery of Goods and Taxable or Taxable Services that obtain the exemption cannot be credited.

Example: Taxable Entrepreneur "B" produces Taxable Goods who got the facilities of the country, namely over the delivery of such Taxable exempt from the imposition of value added tax.

To produce these Taxable Taxable Entrepreneur "B" use other Taxable Goods and Taxable Services or as raw materials, auxiliary materials, capital goods or as a component of other fees.

At the time of purchase of the goods and Taxable services or such, Taxable Taxable Entrepreneur "B" pays value added tax to Taxable Entrepreneurs who sell or hand over Goods Taxable or Taxable Services.

Although the value added tax paid by Employers Taxable "B" to entrepreneurs is the supplier of Taxable Tax input can be credited, but because there are no taxes in relation to Output it gives facilities exempt from the imposition of tax referred to in subsection (1), then the Input Tax cannot be credited.

Figure 18.,, article 16 c, build your own Activities, which do not in any business activity or work, are subject to a value added tax with consideration to prevent evasion of value added Tax imposition.


To protect the people on low incomes from imposition of value added tax upon the activities to build your own, then build your own activity restrictions set by decision of the Minister of finance.

ARTICLE II.,, obvious enough ARTICLE III.,, is quite clear

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