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SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 128, 2000 | (Explanation In Addition of the Republic of Indonesia State Number 3986) |
CONSTITUTION OF THE REPUBLIC OF INDONESIA
Number 18 YEAR 2000
ABOUT
THE SECOND CHANGE TO THE LAW NUMBER 8 IN 1983
ABOUT THE VALUE-ADDED TAX OF GOODS AND SERVICES
AND SALES TAX OVER LUXURY GOODS
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,, weighed: that in order to further enhance legal and justice certainty, as well as create a simple taxation system with no disregard for the oversight and safeguarding of state acceptance so that national development can be implemented. autoneously, the need to be made changes to the 1983 8 Year Act on Supplemental Taxes of Value Goods and Services and Sales Tax of the Luxury Goods as amended by Law Number 11 of 1994;
.,, Given: 1. Section 5 of the paragraph (1), Section 20 of the paragraph (2), and Article 23 of the paragraph (2) of the Constitution of the Republic of Indonesia in 1945 as amended by the First Amendment of 1999;
., 2. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 No. 49, Additional Gazette State Number 3262) as amended last by Law Number 16 of 2000 (sheet of State of the Republic of Indonesia Year 2000 Number 126, Additional Gazette State number 3984);
., 3. Law Number 7 of 1983 on Income Taxes (sheet Of State Of The Republic Of Indonesia In 1983 Number 50, Additional Gazette Number 3263) as amended last by Law No. 17 of the Year 2000 (Republic of the Republic of the Republic of Indonesia) Indonesia In 2000 Number 127, Auxiliary State Sheet Number 3985);
., 4. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax of Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Extra State Sheet Number 3264) as amended by Law Number 11 Of 1994 (Sheet State Of The Republic Of Indonesia In 1994 Number 61, Additional State Sheet Number 3568);
With Approval
THE REPUBLIC OF INDONESIA ' S REPRESENTATIVE COUNCIL
DECIDED:
.,, SET: LEGISLATION ON THE SECOND CHANGE TO THE 1983 LAW NUMBER 8 ON THE SUPPLEMENTAL TAX OF VALUE GOODS AND SERVICES AND SALES TAX OVER LUXURY GOODS.
Section 1
Some provisions in Law No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette of 1983 Number 51, Additional Gazette number 3264) as has been amended by Law No. 11 of 1994 (First Gazette of the Republic of Indonesia in 1994, number 61, additional state sheet number 3568) is changed as follows:
., 1. The provisions of Article 1 are amended, so that the entirety of Article 1 reads as follows:
.,,
" Article 1
In this Act referred to:
., 1. The customs area is the territory of the Republic of Indonesia which includes land, water, and air space above it as well as certain places in the Exclusive Economic Zone and the Continental Shelf in which the Act No. 10 of 1995 about Kepabeanan.
., 2. Goods are tangible goods, which according to nature or its law may be movable or non-movable goods, and intangible goods.
., 3. Taxable goods are goods as referred to in numbers 2 that are taxed under this Act.
., 4. The transfer of the Goods to the Tax is any activity of the delivery of the Tax Goods as referred to in the 3.
. .5. A service is any service based on a binding or legal action that causes an item or facility or an ease or right to be used, including services performed to produce goods due to an order or to a service. a request with the material and for the instructions of a test.
., 6. The Taxable service is a service that is referred to in the number 5 as tax-imposed by this Act.
., 7. The delivery of the Tax Services Tax is any tax-granting activities, as referred to in the 6.
., 8. Utilization of Tax-Hitting Services from outside the Pabean Region is any activities utilization of the taxable services from outside the Customs Area within the Pabean Region.
., 9. Import is any activity entering goods from outside the Pabean Region into the Pabean Region.
., 10. Utilization Of Intangible Tax Goods from outside the Pabean Region is any use of the intangible Taxes of Goods from outside the Pabean Region due to an agreement within the Pabean Region.
., 11. Export is any activity issuing goods from within the Pabean Region to the outside of the Pabean Region.
., 12. Trade is the activities of buying and selling, including exchange-exchange activities, without changing its shape or nature.
., 13. A body is a group of people and or capital that is a unit of either business or non-undertaking that includes limited liability, a commander-in-law, another company, State or Local Business Agency named after a new company. And in any form, firm, conglomerate, cooperative, pension fund, fellowship, society, foundation, mass organization, political organization, political organization, institution, fixed form of enterprise, and other form of body.
., 14. An entrepreneur is a person or person, as referred to in the number 13, which is in business activities or work to produce goods, import goods, export goods, trade businesses, make use of intangible goods from outside. The customs area, conducting service efforts, or utilizing services from outside the Customs Area.
., 15. The Businessman of the Tax is a businessman, as it is referred to in the number 14, which commits the surrender of the Goods and taxes on the tax, not including the Small Businessman. established with the Finance Minister ' s Decision, unless the Small Businessman Who Chooses To Be Confirmed As A Tax-Hitters.
., 16. Generating is the process of processing through the process of changing the shape or nature of a material from its original form into new goods or having a new purpose, or processing of natural resources including telling people or other bodies. conduct such activities.
., 17. Basic Tax Id is the amount of Jual Price, Reimburse, Import Value, Export Value, or Other Value specified with the Finance Minister's Decision to be used as a basis for calculating the debt owed.
., 18. The sale price is the value of the money, including all expenses requested or should be requested by the seller due to the submission of the Tax Revenue, excluding the Value Added Tax collected according to this Act and the discount that Inducted into the Tax Invoices.
., 19. Reimbursed is the value of money, including all expenses requested or should be requested by the service provider due to the submission of the Tax Dipper, excluding taxes collected according to this Act and the price cuts are listed in Tax Invoices.
., 20. An Import Value is a value of a monetary value that is the basis for a duty calculation plus another levy charged under the terms of the Customs Code for the import of the Tax Revenue, excluding the Additional Tax. The value is levied according to this Act.
., 21. A buyer is a person or person who receives or should receive the transfer of the Goods to the Tax and who pays or should pay the price of the Goods.
., 22. A recipient of a Service is a person or person who receives or should have accepted the submission of a Tax Service and who pays or is supposed to pay the Repayment of the Services.
., 23. Tax invoices are evidence of tax levies made by the Employers Of Taxes that make the transfer of the Goods to the Tax or the surrender of the Income Tax, or the proof of tax levies for the importation of the Tax Goods used by the Directorate General Customs and Excise.
., 24. An Input Tax is a Value Added Tax which should be paid by the Employers for Income Tax due to the acquisition of the Tax Goods and or the receipt of the Tax Service Tax and or the utilization of intangible tax items from outside the Pabean Region and Or use of Tax Services from outside the Pabean Region and or import of the Tax Hit.
., 25. An Output Tax is a debt tax that is required to be levied by the Employers Of Taxes that commits the surrender of the Goods, the submission of the tax, or the export of the Goods to the Tax.
., 26. An Export Value is a value of money, including all costs requested or should be requested by the exporter.
., 27. The Value Added Tax collector is the Government, body, or government agency appointed by the Minister of Finance to levy, lease, and report on a tax owed by the Employers for the submission of the Goods to the Tax. and or the transfer of the Income Tax to the Government of the Government, the agency, or the government agency. "
., 2. Between Section 1 and Section 2 of each section of Section 1, Section 1, Section 1, which reads as follows:
.,,
" Article 1A
(1) Which included in the sense of the submission of the Tax Revenue is:
., a., a. the submission of the rights to the Tax Service due to an agreement;
., b. The transfer of the tax is due to a purchase agreement and a leasing agreement;
.,, c. the submission of the Taxable Goods to the intermediary trader or through the auctioneer;
D. the use alone and or the granting of cuma-only for the Tax Goods;
., e. Tax and Asset-based inventory of Goods and assets that may be used for the purpose of non-production, which is not to be purchased, which is still left at the time of the company's disbandment, as long as the Value Added Tax (s) of the acquisition by the provisions
., f. The submission of the Goods to the Branch or vice versa and the submission of the Taxpayer Tax;
G. The handover of the Goods is consigned.
(2) Which is not included in the submission of the Tax Hit Item is:
.,
., a., a. The transfer of the Goods to the Realtor as referred to in the Code of Trade Law;
B. Submission of the Cloud Service is not available for the Cloud Service.
., C. handover of the taxable Goods as referred to in verse (1) the letter f in the case of the Taxpayer in obtaining a tax on the debt of the debt. "
3. The title of Chapter IIA is changed, so it reads as follows:
.,,
" BAB IIA
THE OBLIGATION TO REPORT THE EFFORT AND THE DUTY OF PICKING,
HIRE AND REPORT ON A DEBT OWED "
4. The provisions of Article 3A are changed, so the entirety of Article 3A reads as follows:
.,,
" Article 3A
.,, (1) The businessman who performs the submission as referred to in Article 4 of the letter a, the letter c, or the letter f, is required to report his efforts to be confirmed as a Taxable Businessman, and is required to collect, lease, and report the Value Added Tax. And the sales tax for the debt-owed goods.
.,, (2) Small businessmen who choose to be confirmed as Employers are required to carry out the provisions as referred to in paragraph (1).
., (3) a person or person who uses the Intangible Tax goods from outside the Pabean Region as referred to in section 4 of the letter d and or who utilised the Income Tax Service from outside the Pabean Region as referred to in Section 4 The letter e is required to collect, lease, and report on the Supplemental Value Tax which is in debt and the order is governed by the Decree of the Minister of Finance. "
5. Chapter III title is changed, so it reads as follows:
.,,
" BAB III
TAX OBJECT "
6. The provisions of Article 4 are changed, so the entirety of Article 4 reads as follows:
.,,
" Section 4
Value Added Tax is levied upon:
., a., a. The submission of the Taxable Goods within the Pabean Region conducted by the Employers;
B. Import Goods Import;
., c. the handover of the Taxpayer Services within the Pabean Region conducted by the Employers;
., d. Utilization of non-tangible taxable goods from outside the Pabean Region within the Pabean Region;
., e. utilization of the taxable Services from outside the Pabean Region in the Pabean Region; or
f. The Export Of Goods Is Tax by The Taxpayer. "
., 7. The provisions of Section 4A are amended and made a verse (1) and plus two (two) verses of verse (2) and verse (3), so that the entirety of Article 4A reads as follows:
.,,
" Article 4A
.,, (1) the type of goods as referred to in Article 1 of the number 2 and the type of services as referred to in Article 1 of the number 5 that are not taxed under this Act are specified with the Government Regulation.
.,, (2) The type of goods that are not subject to the Value Added Tax are referred to in paragraph (1) is based on the following goods groups:
.,
., a., a. mining results or drilling results taken directly from the source;
b of the essential items needed by the people of many;
.,, c. food and drinks are served in hotels, restaurants, dining houses, stalls, and the like;
D. money, gold bars, and precious letters.
., (3) The degree of service types that are not subject to Value Added Tax as referred to in paragraph (1) are based on the following services groups as follows:
., a., a. services in the field of medik health services;
B. services in the field of social services;
c. services in the field of mail delivery with stamps;
D. services in the fields of banking, insurance, and rent for effort with the rights of the option;
e. services in the religious field;
f. services in the field of education;
G. services in the fields of art and entertainment that have been taxed by the spectacle;
h. services in the broadcast field that are not advertising;
i. services in the field of public transport on land and in the water;
J. services in the field of labor;
No, services in the field of hospitality;
., l. services provided by the Government in order to run the government in general. "
., 8. The provisions of Article 5 of the paragraph (1) are changed, so that the entirety of Article 5 reads as follows:
.,,
" Section 5
.,, (1) In addition to the Tax Imposition as referred to in Section 4, it is also charged with the Sale Tax of the Luxury Items against:
.,
., a., a. The handover of the Luxurious Taxes that is committed by the Employers, which produces the Luxury Goods of Taxes in the Pabean Region in the activities of the business or its work;
B. The importation of the taxable Goods is a luxury.
., (2) The Top Sales Tax is imposed only one time at the time of the submission of the Luxurious Tax goods by the Employers who produce or at the time of import. "
9. The provisions of Section 6 are deleted.
., 10. The provisions of Article 8 of the paragraph (1), paragraph (3) and paragraph (4) are changed, so that the entirety of Article 8 reads as follows:
.,,
" Section 8
.,, (1) The Sales Tax Rate of Luxury Goods is at least 10% (ten percent) and is at a top of 75% (seventy-five percent).
., (2) For the export of Expensive Taxable Goods are taxed with a 0% (zero percent) tariff.
.,, (3) With the Government Regulation set out the Group of Luxurious Goods of Goods charged with Sales Tax of the Mewah on the tariff as referred to in paragraph (1).
.,, (4) The type of Goods charged with the Sale of Mewah Goods on Luxury Goods of the Luxury as referred to in paragraph (3) is defined by the Decree of the Minister of Finance. "
., 11. The provisions of Article 9 of the paragraph (1), paragraph (2), paragraph (4), paragraph (5), paragraph (6), paragraph (7), paragraph (8), paragraph (9), and verse (13) are changed, paragraph (10), paragraph (11), verse (12), and verse (2) are removed, and between (2) and verse (2) is the verse (2a), And so the whole Article 9 reads as follows:
.,,
" Section 9
.,, (1) The debted Value Added Tax is calculated by means of diverting the tariff as referred to in Section 7 with the Base Charge of Taxes.
.,, (2) The Input Tax in a Tax Term is credited with the Output Tax for the same Tax Term.
.,, (2a) In the case of no Output Tax in a Tax Term, then the Input Tax remains to be credited.
.,, (3) If in a Time Tax, the Output Tax is greater than the Input Tax, then the difference is the Value Added Tax that the Employers must pay for Tax.
., (4) If in a Tax Term, a credited Input Tax is greater than the Output Tax, then the difference is a tax overload that can be asked back or compensated for the next Tax Period.
.,, (5) If in a Taxed Term, Employers With Taxes, in addition to committing a tax-owed surrender also perform an undebted submission tax, as long as the handover section of the tax debt can be known for certain of the Its creation, then the amount of Input Tax that can be credited is the Input Tax with respect to the transfer of the tax owed.
.,, (6) If in a Tax Term, Businessmen Tax in addition to committing a tax-debt submission also commits an undebted submission tax, whereas the Input Tax for the submission of the tax owed is not known to surely, then the amount of Input Tax that can be credited for the handover of the tax owed is calculated by using the guidelines set up with the Finance Minister ' s Decision.
., (7) Enter the Input Tax which is credited by the Employers Imposed Income Tax by using the Neto Calculation Income Norm as referred to in Law Number 7 of 1983 On Income Tax As amended by the Law Number 17 Year 2000, it can be calculated using the Input Tax Credit calculation guidelines set forth by the Minister of Finance.
.,, (8) The Input Tax cannot be credited in the manner as set out in paragraph (2) for the expenditure to:
.,
., a., a. The acquisition of tax or service taxes before the businessman was confirmed as the Taxpayer;
., b. Acquisition of Tax or Taxable Services that do not have a direct connection to the business activities;
., c. acquisition and maintenance of motor vehicle sedan, jeep, station wagon, van, and kombi unless it is merchandise or leased;
., d. The use of non-tangible Taxes or utilization of services is taxable from outside the Pabean Region before the Employers are confirmed as the Taxable Employers;
., e. The acquisition of a Tax or Taxable Service is a Simplified Tax-proof that is a Simple Tax;
., f. The acquisition of the Tax or Services Tax that Faktur His Pajamas does not meet the provisions as referred to in Article 13 of the paragraph (5);
., g. The use of the Intangible Tax is not tangible or the utilization of the Tax Authority from outside the Pabean Region that Faktur Pajamas does not meet the provisions as 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. The acquisition of a Tax or Service Tax is not reported in the Value Added Tax Notice, which was found at the time of the examination.
., (9) A credited Input Tax but is not yet credited with the Output Tax on the same Tax Term, may be credited at the next Tax Period 3 (three) months after the end of the Tax Period in question throughout the has not been charged as a fee and has not yet been conducted
(10) removed.
(11) removed.
(12) removed.
.,, (13) The count and order of the return of the Input Tax overload as referred to in paragraph (4) is governed by the Decision of Director General of Tax.
(14) removed. "
., 12. The provisions of Article 10 of the paragraph (1) and paragraph (3) are changed, so that the entirety of Article 10 reads as follows:
.,,
" Article 10
.,, (1) The Sales Tax of the owed Mewah Goods is calculated by means of diverting the tariff as referred to in Section 8 with the Basis for Tax Reintroduction.
., (2) The Top Sales Tax (s) which are already paid at the time of acquisition or import of the Luxurious Taxes of Goods, may not be credited with the Value Added Tax or Sales Tax for the collected Mewah Goods. based on this Act.
., (3) Taxable Taxes who export Wealthy Taxable Goods may request that the Sale Tax returns for the Mewah Goods which have been paid at the time of the acquisition of the Luxurious Tax that is exported. "
., 13. The provisions of Section 11 of the paragraph (1), paragraph (2), and paragraph (4) are changed, paragraph (3) and paragraph (5) are deleted, so that the entirety of Article 11 reads as follows:
.,,
" Article 11
(1) The tax return occurred at the time:
., a., a. The submission of the Goods is a Tax
B. Import Goods Import;
c. The submission of the Taxpayer Services;
., d. Utilization of non-tangible Taxes outside of Pabean Region as referred to in Section 4 of the d;
., e. utilization of the Tax Revenue Service from outside the Pabean Region as referred to in Section 4 of the letter e, or
f. Export The Tax.
., (2) In terms of payment received prior to the handover of the Taxpayer Goods or prior to the submission of the Tax Taxpayer, or in terms of payment done before the start of the utilization of the Intangible Goods is not as specified in Section 4. The letter d or Services is taxable from outside the Pabean Region as referred to in Article 4 of the letter e, when the tax is in place is at the time of payment.
(3) removed.
.,, (4) The Director General of Tax can set another moment as a tax on the event when the tax is difficult to set or a change of provisions can lead to injustice.
(5) removed. "
., 14. The provisions of Article 12 of the paragraph (1) and paragraph (4) are changed, so that the entirety of Article 12 reads as follows:
.,,
" Article 12
.,, (1) The Taxpayer Who Performs A Submission as referred to in Article 4 of the letter a, the letter c and the letter f are owed taxes on the residence or place of place and place of the business activities are performed or other places specified with the applicable law. The decision of Director General of Tax.
.,, (2) At the written request of the Employers Tax, the Director General of Tax can set one place or more as a debt-owed tax place.
.,, (3) In terms of imports, the increase in tax occured occurred in the premises of the taxpayer was put in and levied through the Directorate General of Customs and Excise.
., (4) Private or entity utilizing the Intangible Tax-Goods and or Taxpayer Services from outside the Pabean Region in the Pabean Region as referred to in Section 4 of the d and the tax owed e in residence or in the case of the applicable Subsection. a place of position and place of business activities. "
., 15. The provisions of Article 13 of the paragraph (1), paragraph (2), paragraph (5), paragraph (6), paragraph (6), and paragraph (7) are amended, so that the entirety of Article 13 reads as follows:
.,,
" Article 13
.,, (1) The Taxpayer of Taxes is required to create a Tax Faktur for each submission of the Goods to the Tax as referred to in Article 4 of the letter a or the letter f and any submission of the Tax Taxpayer as referred to in Article 4 of the letter c.
.,, (2) Deviation from the provisions as referred to in paragraph (1), the Taxable Employers may make one Tax Faktur covering the entire submission made to the buyer of the Goods Tax or the recipient of the same Tax Service during the A month.
.,, (3) If payment is received prior to the submission of the Tax Item or before the submission of the Income Tax, Faktur Tax is made at the time of payment.
.,, (4) During the creation, shape, size, procurement, layout of delivery, and the manner of the correcting of the Tax Reforms is set by the Director General of Tax.
.,, (5) In the Tax Inform must be listed on the submission of the Tax Hit or the least loading of the Tax Payable Services:
.,
., a., a. Name, address, Mandatory Principal Number that gives up the Tax or Tax-Hitting Services;
., b. Name, Address, and Mandatory Principal Number of the buyer for the Tax or Tax-Hitting Services;
., c. Type of goods or services, amount of Jual Price or Reimburse, and price cuts;
D. Value Enhancer tax is levied;
e. Sales tax of the collector ' s luxury goods;
f. Code, serial number and date of the Tax Faktur; and
G. The name, title and signature are entitled to sign the Tax Faktur.
.,, (6) The Director General of Tax can establish certain documents as Tax Fakes.
.,, (7) The Taxable Businessman can create a Simple Tax Faktur whose terms are set by the Decision of Director General of Tax. "
., 16. The provisions of Article 16A were amended, so the entirety of Article 16A reads as follows:
.,,
" Article 16A
.,, (1) the taxes owed to the submission of the Goods to the Tax and or the submission of the Income Tax to the Value-added Tax Collector are levied, respected, and reported by the Value Added Tax collector.
.,, (2) The order of the polling, deposit, and tax reporting by the Value Added Tax collector as referred to in paragraph (1), is governed by the Decree of the Minister of Finance. "
., 17. The provisions of Article 16B were amended, so that the entirety of Article 16B reads as follows:
.,,
" Article 16B
.,, (1) With
Government Regulation can be established that the debunking tax is not levied in part or entirely, either for a time or forever, or exempt from the tax imposition, for:
., a., a. activities in certain areas or specific places within the Pabean Region;
., b. The handover of certain taxable goods or the submission of the Service is certain;
c. importation of certain Taxable Goods;
., d. utilization of certain intangible Taxes from outside the Pabean Region within the Pabean Region;
., e. Utilization of certain taxable services from outside the Pabean Region within the Customs Area.
., (2) The input tax paid for the acquisition of the Tax Goods and or the acquisition of the Tax Payable Tax that is upon its inclusion is not levied the Value Added Tax, it can be credited.
., (3) The input tax paid for the acquisition of the Goods and or the acquisition of the Tax Payable Services for its submission is exempt from the Payment of Value Added Tax, cannot be credited. "
., 18. The provisions of Article 16C were amended, so the entirety of Article 16C reads as follows:
.,,
" Section 16C
A Value Added Tax is imposed on its own building activities which are performed not in the business or job activities by a person or entity whose results are used alone or used by other parties whose limits and governance are set up. with the Decree of the Finance Minister. "
PASAL II
The Act may be called "The Second Change Act of the Value Added Tax Act of 1984."
PASAL III
The Act came into force on 1 January 2001.
For everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.
.,, Dislocated in Jakarta
on August 2, 2000
PRESIDENT OF THE REPUBLIC OF INDONESIA,
ABDURRAHMAN WAHID
It was promulred in Jakarta
on August 2, 2000
SECRETARY OF STATE OF THE REPUBLIC OF INDONESIA,
DJOHAN EFFENDI
ADDITIONAL
SHEET COUNTRY RI
| No. 3986 | (Explanation Of 2000 State Sheet Number 128) |
EXPLANATION
Above
CONSTITUTION OF THE REPUBLIC OF INDONESIA
Number 18 YEAR 2000
ABOUT
THE SECOND CHANGE TO THE LAW NUMBER 8 IN 1983
ABOUT THE VALUE-ADDED TAX OF GOODS AND SERVICES
AND THE SALES TAX ON LUXURY GOODS
UMUM
., in the current era of reform, the social and political development of the economy is so rapid that the changes in the taxation system that have been done have not been able to accommodate the development of the business world because of the lack of weakness. in the Taxation Act, that is:
a. Unfairly unfairly, even if it has been implemented,
B. Lacking the rights of the Tax Wajib,
., c. undergives the ease to Wajib Tax in carrying out its obligations,
D. less giving legal certainty as well as less modest.
., for that in order to accommodate the development of the business world is seen as necessary for the refinement of the taxation laws by the emphasis on improvement:
a. asas justice,
B. asas legal certainty,
c. asas legality, and
D. asas simplicity.
.,, based on such things above, then the goals that want to be realized in the implementation of changes in the Value Added Tax Act and the Sales Tax of the Mewah Year 2000 are creating a more taxation system. fair, simple, and provide legal certainty to the community as well as can secure and enhance state acceptance.
., as for the points of change that are performed among others:
., a., a. To further provide legal certainty about goods that are not taxed, then in the changes in the Supplemental Tax Laws and the Sales Tax of the Mewah Year 2000 only against goods that are of necessity And the goods that are in the land, and the goods that are in the land, and all that are in the hand of the land; and the goods which are in exchange, and all that are in the hand of the third, and the things and culture is not charged with Value Added Tax and Top Sales Tax Fancy stuff.
., b., b. To better provide justice as well as in the effort to control the unproductive patterns of people's consumption, the Sale Tax Rate of the Mewah Goods is raised.
., c. In the event of a tax period, the company may not be in production or the transfer of any tax or tax-hit services or the export of the taxpayer, then the credited Input Tax is paid at the time of the Tax Revenue. The acquisition of the tax revenue, the receipt of tax revenue, the use of non-state taxes from outside the Customs and Income Tax from outside the Customs Area, and or the import of the Goods-Goods can remain credited.
., d. Simplification of the taxation administration which includes restitution procedures and the enacction of the Sales Faktur as a Tax Fakture.
., e. Against the Uncredited Input Tax in the same Taxes as the Output Tax can still be credited on the Taxes that are not the slowest 3 (three) months after the end of the Tax Period in question.
., f. The ease of taxation over the transaction of incorporation or alteration of business forms or diversion of whole assets is no longer given.
., g. The ease of taxation was given only to sectors of high-priority economic activity, driving the development of the business world and improving competuability, supporting national defense and security, as well as improving national development.
SECTION BY SECTION
Article I
., Number 1
.,, Section 1
.,, pretty clear
Figure 2
.,, Section 1A
.,, Verse (1)
.,, the letter a
.,, the Agreement that is intended in this provision includes sale, exchange, trade, or other agreements that result in the submission of the rights to the goods.
Letter b
.,, the Surrender of the Hitting Goods may also occur due to a purchase agreement or lease agreement for the effort (leasing).
As for the handover due to the lease agreement for the effort (leasing) is a handover caused by the lease agreement to attempt (leasing) with the option right.
Although the transfer or transfer of rights to the Goods has not been done and the payment of the sale of the Goods to the Tax is done gradually, but because the possession of the Goods has been moved from the seller to the buyer or from the lessor to the lessee, then this Act determines that the submission of the Taxpayer Goods is considered to have occurred when the agreement is signed, unless it is in real possession of the Tax. It happened earlier than when it signed the agreement.
Letter c
And he that is in the hand of an intermediary is a man or a body which is in his own business, or in his own works, or of his own works, or of the covenant of the other, and for the reward of the other, and for the reward of the people. Certain, like commissioners. The auctioneer here is the government's auctioneer, or the government appointed.
Letter d
., self-use is interpreted to mean the use of self-employed entrepreneurs, administrators, or employees, both self-production and not their own production. Whereas the gift of free is defined as a given without payment of either self-production or non-production itself, among other things a sampling of goods for promotion to the relationship or to the buyer.
Letter e
.,, Supplied Goods and assets that were originally intended not to be sold, which remained at the time of the company's disbandment, likened to its own use, thus being considered the submission of the Goods to the Tax.
Specifically for activities that are not intended to be used for such purposes, only the Value Added Tax is required to meet the requirements, namely that the Value Added Tax (s) paid at the time of the performance can be credited.
Letter f
., if a company has more than one debt tax place, i.e., the place of the transfer of the Goods to the other, whether as central or as a branch of the company, then this Act considers that it is the right to be a member of the company. The transfer of Goods to Taxes between these places is the transfer of the Tax Goods. Branches in this provision include other business locations, representatives, marketing units and the like.
The letter g
.,, in the event of consignment, the already paid Value Added Tax on the time of the Concerned Tax of Goods is submitted for the transfer may be credited with the Output Tax in the Contracted Month of the cession. It has to be the tax on which it is deposited. Otherwise, if the item is not sold and it is decided to be returned to the owner of the taxpayer, the businessman who accepts the leave may use the provisions of the return of the tax (retour). as referred to in Article 5A of this Act.
Verse (2)
.,, the letter a
.,, the realtor in this Act is the realtor as referred to in the Code of Trade Law: an intermediary trader who is appointed by the President or by an official by the President who is declared authorized to That. They host their company by doing the job with a certain wage or provision, of the tonsils and on behalf of other people with whom there is no working relationship.
Letter b
.,, pretty clear
Letter c
., in the case of the Employers Tax has more than one place of business, both as the center and the company's branches, and the Employers have obtained the licensed tax haven of the Director General of the Tax, then The transfer of the taxable goods from one place to another (central to branch or vice versa, or interbranch) is considered not to be included in the sense of the submission of the Tax Revenue, unless the transfer of the Goods The tax places are owed.
Figure 3
.,, pretty clear.
Figure 4
.,, Section 3A
.,, Verse (1)
.,, Employers who perform the handing out of Tax Goods and or the submission of Taxes in the Pabean Region and or do export of the Income Tax You are required:
a. reported his efforts to be confirmed as a Taxable Businessman;
B. Levy of debt tax;
., c., a still-paid Value Added Tax (s) for the Output Tax is greater than the credited Input Tax, as well as paying the Sales Tax for the owed Mewah.
D. reported a tax count.
Verse (2)
.,, Small businessmen are allowed to be confirmed to be a Taxable Businessman.
In The Case Of A Businessman, this Act is fully applicable to the Small Businessman.
Verse (3)
.,, the Value Added Tax owed to the utilization of the intangible Taxes or Taxed Goods from outside the Customs Area, must be levied by persons or bodies that utilize the intangible Taxes or Services of the Taxpayer The tax.
Figure 5
.,, pretty clear.
Figure 6
.,, Section 4
.,, the letter a
The Businessman, who committed the handing out of the taxable goods, includes both the businessmen who have been confirmed to be a Taxpayer, as referred to in Article 3A (1) and the Businessman Who Should Be Confirmed To Be A Businessman. It was taxable but not yet confirmed.
The submission of the taxpayer goods should meet the terms as follows:
a. Tangible items to be submitted are Tax Items,
., b. Intangible items are not intangible.
c. submission is performed within the Pabean Region, and
D. The handover was done in order to work or work.
Letter b
.,, Tax was also levied at the time of the import of the Tax Goods, the Act was made through the directorate of the General Customs and Excise. In contrast to the submission of the Goods to the Tax on a letter a, then anyone who includes the Taxes into the Customs Area regardless of whether it is done in order of business activity or job or not, remains in charge. Taxes.
Letter c
The Businessman of the Taxpayer Services includes both the Employers, who have been confirmed as businessmen with taxes, as committed in Articles 3A and Businessmen Who Are Supposed To Be Confirmed As Businessmen. It was taxable 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. The submission was made within the Pabean Region, and
c. submission is done in the activities of its efforts or its work.
Also, in the sense of the surrender of the Income Tax is the taxable services that are used for self-interest and for free-for-only tax-taking services.
Letter d
., to be able to provide the same tax imposition with the import of Tax Goods, then for the intangible Tax Goods derived from outside the Pabean Region utilized by anyone in the Pabean Region is also charged with Taxes. Value Added.
Example:
Businessman "A", based in Jakarta, acquired the rights to use the "B" businessman based in Hong Kong. For the use of the brand by businessman "A" in the Pabean Region of Value Added Tax debt.
Letter e
.,, services originating from outside the Pabean Region utilized by anyone within the Pabean Region are charged with Value Added Tax. For Example, The Businessman of the "C" Tax in Surabaya utilised the Income Income Tax of 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 the entrepreneurs who perform the activities referred to in the letters a and or the letter c, then the entrepreneurs who do export the Goods of the Tax are only the entrepreneurs who have been confirmed to be the Taxpayer in the Right. in Article 3A paragraph (1).
Figure 7
.,, Section 4A
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the letter a
.,, referred to by mining goods and results and drilling taken directly from its source such as crude oil, earth gas, market and gravel, iron ore, tin ore, gold ore.
Letter b
.,, which is meant by the underlying needs of this verse are rice and gabah, corn, sago, soybean, salt either jodium and the unjodium.
Letter c
., to avoid multiple taxes, as it is already an object of the Regional Tax Imposition.
Letter d
.,, pretty clear
Verse (3)
.,, pretty clear
Figure 8
., Section 5
.,, Verse (1)
.,, with the consideration that:
., a., a. need to balance the tax burden between low-income consumers with high-income consumers;
., b. There needs to be a controlling pattern control over the property of the Luxurious Tax;
c. Need presence of protection against small or traditional manufacturers;
., d. need to secure the acceptance of the country, then on the submission of the Luxury Tax goods by the manufacturer or for the importation of the Luxury Tax goods, in addition to the Value Added Tax, also imposed on Top Sales Tax. Fancy Stuff.
What is meant by the Luxurious Tax goods in this paragraph is:
1. That the item is not a staple needs item; or
2. Those items are consumed by a particular society; or
., 3. in general such goods are consumed by the high-income society; or
4. Those items are consumed to show the status; or
., .5. If consumed can damage public health and morals, as well as disrupt public order, such as alcoholic beverages.
Sales Tax (BIT) for the Luxury Goods of the Luxury Goods of Luxury Goods does not pay any attention to who imports the Taxpayer's Goods and does not pay attention to whether or not the import is carried out on a continuous use or just once.
In addition, the sale of the Top Sale Goods to a transfer of the Luxurious Tax-Goods does not notice whether or not a part of the Taxable Goods have been imposed or not imposed on Top Sales Tax. Luxury goods on previous transactions.
The ones included in the sense of generating in this verse are activities:
a. assemble: combine the loose parts of a item into half-so or stuff so, such as assemblaging cars, electronic goods, household furniture, and so on;
B. cooking: processing goods by heating either mixed other materials or not;
C. mixing: unifying two or more elements (substance) to produce one or more of the other items;
D. package: place a item into an object protecting it from damage and or to increase its marketing;
e. Bottling: inserts a drink or liquid object into a closed bottle according to a specific way;
and other activities that may be used with that activity, or have people or other bodies perform such activities.
Letter a
.,, pretty clear
Letter b
.,, pretty clear
Verse (2)
.,, the common sense of Input Tax applies only to the Value Added Tax and is not known for the Seller Tax of Luxury Goods. Therefore, the Sales Tax for the paid Mewah Goods cannot be credited with the Sales Tax for the debt-owed Goods.
Thus the order of the order is only one time only that at the time:
., a., a. Submission by Pabrikan or Manufacturer Of Taxable Goods Belonging To Luxury; or
B. The Import Of Taxable Goods Is A Luxury.
The submission at the next level is no longer subject to the Sale Tax of Mewah Goods.
Figure 9
.,, pretty clear.
Figure 10
.,, Section 8
.,, Verse (1)
.,, the Sales Tax Rate Over Luxury Goods can be set in some tariff groups, i.e. the lowest tariff of 10% (ten percent) and the highest tariff of 75% (seventy-five percent). The differences in the tariff group are based on the clustering of the Luxurious Tax goods which are of the Luxury to which the Sale Tax is charged as well as the Sales Tax of the Goods as referred to in Article 5 of the paragraph (1).
Verse (2)
.,, the Sales Tax of the Luxury Goods is a tax imposed on the consumption of Luxurious Taxes within the Pabean Region. Therefore, the Luxury Taxes that are either exported or consumed outside the Pabean Region, are charged with the Sale of Mewah Goods at a rate of 0% (zero percent). Sales tax on luxury goods that have been paid for the acquisition of the Luxury Tax income that is exported can be re-requested.
Verse (3)
., by reference to the considerations as set forth in the description of Section 5 of the paragraph (1), then the grouping of items affected by the Sales Tax of the Mewah is primarily based on the level of the ability of the community. that uses such goods, in addition, based on the value of the general public.
In respect of that, the high tariffs are imposed on goods that are only consumed by the high-income society and the goods whose contributions need to be restricted. In regard to the much-consumed goods of many people, there is a need for the Sales Tax for the Luxury, then the rate is low.
Verse (4)
.,, pretty clear
Figure 11
.,, Section 9
.,, Verse (1)
., How to calculate the amount of the value of the Cloud Service is by multiplying the amount of Jual Price, Reimburse, Import Value, Export Value, Export Value, or Other Value (s) specified by the Decree of the Minister of Finance with the tax rate specified in the Order. in Article 7 of the paragraph (1). This debt tax is the Output Tax, which is picked up by the Taxpayer.
The Value of Value Added Tax Rate can be established with the Finance Minister ' s Decision only to guarantee a sense of fairness in terms of:
., a., a. Sale Price, Rechange Value, Import Value, and Export Value are hard to set; and or
., b. The handover of Goods is required by many people, such as drinking water, electricity and the like.
Example:
., A) Businessman With Tax "A" sells Cash Worth of Goods at a Jual Price of Rp25,000.00.
.,, Value Added Value Tax = 10% x Rp25.000.000.00 = Rp2,500,000.00 The Value Added Tax of Rp2,500,000.00 is the Output Tax, which is levied by the Taxpayer "A" Tax.
., b) Employers for Tax "B" performing the submission of Income Tax by acquiring Reimbursed Rp20,000.00.
.,, Value Added Value Tax = 10% x Rp20,000.000.00 = Rp2.000.000.00.
The Rp2,000.000.00 Value Added Tax was the Output Tax, which was levied by the Employers "B" Tax.
.,, c) Someone imported the Tax Hitch from outside the Customs Area with an Import Value Rp15,000.00 Tax Value Added Value passed through the Directorate General of Customs and Excise = 10% x Rp15.000.000.00 = Rp1,500.000.00.
Verse (2)
.,, the buyer for the tax, the beneficiaries of the tax, the importation of the Goods, the parties that make use of the intangible tax items from outside the Pabean Region, or the parties that utilize the Taxes of Goods from outside the Customs Area are required. pay the Value Added Tax and the right to receive proof of tax levies. An additional Value Added Tax is the Input Tax for the buyer of the Tax Prize, or the beneficiary of the Tax Prize, or the importation of the Tax Goods, or the party that uses the intangible Tax of Goods from the outside the Customs Area, or the parties that utilize the Tax Taxpayer Services from outside the Pabean Region, which is status as a Taxable Businessman.
The input tax that is required to be paid above by the Taxpayer Taxpayer may be credited with the Output Tax he has in charge of the same Tax Age.
Verse (2a)
., in the case of the Businessman Being the Tax has yet to be produced, or has not done the handing out of any Tax or Tax-Hitting Goods, or the export of the Goods Tax so that his Family Tax does not exist (nihil), then the Input Tax has been paid by The Businessman has a tax on the time of the tax revenue, or the receipt of the tax revenue, or the use of the taxable services from outside the Pabean Region in the Pabean Region, or the use of intangible tax or tax-goods. can still be credited with Section 9 of the paragraph (2), except the Input Tax (s) as specified in Article 9 of the paragraph (8).
Verse (3)
.,, the margin referred to in this paragraph shall be subject to the State Kas according to the provisions as set forth in the Law on the General Terms and Taxation Way.
Verse (4)
.,, the Input Tax referred to in this verse is the Credited Input Tax.
It can happen in a Tax Period there is a Input Tax that can be credited greater than the Output Tax.
The excess of such Input Taxes may be requested back or may be compensated at the next Tax Period.
Example:
Taxes May 2001: Output tax = Rp 2.000.00 0.00 Input Tax = Rp 4.500.000.00 ---------------------/-Tax is more paid = Rp 2,500.000.00
Such paid taxes may be reasked or may be compensated in June 2001.
Tax Time June 2001: Output Tax = Rp 3.000.00 Input Tax = Rp 3.000.00 0.000,00 For the price of the sum of the tax on the tax rate. 2.000.000.00 -----------------/-Less paid tax = Rp 1,000,000.00 More taxes paid from Tax Time of May 2001 that compensated for June 2001 = Rp 2.500,000.00 ---------------------/-Tax more paid June 2001 = Rp 1,500.000.00
Verse (5)
.,, In this paragraph, the intended submission of a tax owed is the submission of goods or services in accordance with the provisions of this Act, charged with the Value Added Tax.
In the event of a non-debted submission, the tax on which the taxpayer cannot be credited is the submission of goods and services imposed by the Value Added Tax as referred to in Article 4A and which is exempt from the imposition of the tax. Value Supplemental Tax as referred to Section 16B.
The Taxpayer in a Tax Age commits a debt-owed surrender and an undebted tax-debt, only crediting the Input Tax with respect to the debt-owed surrender. The portion of the tax owed to such tax debts must be made known by the certainty of the bookkeeping of the Tax Taxpayer.
Example:
The Taxable businessman does some sort of submission:
., a., a. tax debt submission = Rp 25.000.000.00
Output Tax = Rp 2,500.000.00
B. the submission not imposed by PPN = Rp 5.000.000.00
c. The exempt submission of the imposition of PPN = Rp 5.000.000.00
Output Tax = NIHIL
Input Tax is paid for the acquisition:
., a., a. Goods and Services for Tax and Services Tax related to the submission of a tax owed = Rp 1,500,000.00
., b. The Goods and Services Tax-related to the submission not imposed by PPN = Rp 300,000.00
., c. Goods and Services for Tax and Services Tax related to the release of the acquit of PPN = 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 is only Rp 1,500.000.00
Verse (6)
.,, in terms of the Input Tax for the submission of the tax debt cannot be known for certain, then the way the Input Tax creditor is calculated based on the guidelines set up with the Finance Minister ' s Decision, which is intended to provide Ease and certainty to the Employers Tax.
Example:
The Taxable businessman does two kinds of submission:
., a., a. tax debt submission = Rp 35.000.000.00
Output Tax = Rp 35.000.000.00
B. undebunled submission of tax = Rp 15.000.000.00
Output Tax = NIHIL
The input tax paid for the acquisition of the Goods and Services Tax is related to the overall submission of Rp 2,500,000.00, while the Input Tax relating to the submission of the tax debts is not known. For sure. According to this provision, the Input Tax of Rp2,500.000.00 is not entirely credited with the Output Tax of Rp 3,500.000.00. The magnitude of the credited Input Tax is calculated based on the guidelines set up with the Finance Minister ' s Decision.
Verse (7)
, a businessman who was allowed to calculate Neto's income using the Neto's Norma Income Calculate was only required to do a record covering the gross circulation and gross receipts. Since the magnitude of the credited Input Tax cannot be known with certainty in connection with the businessman does not make the registrations for the purchase, then the Finance Minister is authorized to determine the magnitude of the Input Tax that can be is credited.
Verse (8)
.,, the Input Tax is essentially able to be credited with the Output Tax, but for the expenses referred to in this paragraph, the Tax Tax is not credited.
Letter a
.,, this verse gives the legal certainty that the Input Tax obtained before the businessman reports his efforts to be confirmed as the Taxable Businessman is not credited.
Example:
Businessman A reported his efforts to be confirmed as the Businessman in Tax on 3 January 2001. Reinforcement as a Taxable Businessman was granted on January 5, 2001, and retroactive from January 3, 2001.
The Input Tax acquired before January 3, 2001 cannot be credited based on this verse.
Letter b
.,, referred to by the expenses directly related to the business activities is the expenditure for activities of production, distribution, marketing, and management. This provision applies to all areas of effort.
Letter c
.,, pretty clear
Letter d
.,, this verse gives the legal certainty that the Input Tax obtained before the businessman reports his efforts to be confirmed as the Taxable Businessman is not credited.
Example:
Businessman A reported his efforts to be confirmed as the Businessman in Tax on 3 January 2001. Reinforcement as a Taxable Businessman was granted on January 5, 2001, and retroactive from January 3, 2001.
The Input Tax on utilization of the intangible Taxes or Taxpayer services from outside the Pabean Region obtained before January 3, 2001 cannot be credited based on this verse.
Letter e
.,, the Simple Tax Faktur is a Tax Faktur as referred to in Article 13 of the paragraph (7). Because the Simple Tax is not included in Section 13 (5), the Simple Taxes are only a proof of Value Added Tax and cannot used as the basis for the Input Tax Credit.
Letter f
.,, pretty clear
The letter g
.,, pretty clear
Letter h
.,, in the case of a taxable, new tax, new taxes owed money owed to the acquisition or utilization of the taxable goods or the taxpayer's services after the tax decree was issued.
The Value Added Tax paid for such tax decree is not a credited Input Tax.
Letter i
., in accordance with the self-assesment system, the Taxpayer of Tax is required to report his entire business activity in the Value Added Tax Period. In addition, to the Taxable Businessman has also been given the opportunity to perform a Value Added Value Tax Notice, so that it would be appropriate if the Input Tax is not reported in the Time Notices Letter. Value Supplemental Tax cannot be credited.
Example: In the Notice of Time Notice: Output Tax = Rp 10,000.00 Input Tax = Rp 8.000.000.00 From the known examination result: Tax Output = Rp 15.000.000.00 Input Tax = Rp 11.000.000.00
In this case, the recredited Input Tax is not Rp 11.000.000.00 but remains at Rp 8,000.000.00, according to the reported Notice of Time.
Thus, the calculation of the examination results:
Output Tax = Rp 15.000.000.00 Input Tax = Rp 8.000.000.00 ----------------- (-) Less Pay per = Rp 7.000.000.00 The results of a less Pay check according to = Rp 2.000.000.00 Letter Notifications ----------------- (-) Still underpaid = Rp 5,000.000.00
Verse (9)
.,, these Terms allow the Employers Tax to credit the Input Tax with the Output Tax in the Inequal Tax Period, which is caused among others because the late Tax Faktur is accepted.
The Input Tax Charge in the Inequal Tax is only permitted in the next Tax Period 3 (3) months after the expiration of the Tax Period. In this time the term has been exceeded, the crediting of such Input Tax may be made through the actual payment of the Value Added Tax of the Value in question. Both ways in which they are used can only be done if the Input Tax is not charged as a fee or is not added to the price of the Tax or Taxpayer Taxpayer (s), and against the Employers Tax has not been conducted a check.
Example:
The Input Tax on the acquisition of the Tax-Faced Goods that Faktur His Pajamas dated July 7, 2001 may be credited with the Income Tax in the Tax Period of July 2001 or in the subsequent Tax Age of the slowest Tax Period October 2001.
Verse (10)
.,, Remoted.
Verse (11)
.,, Remoted.
Verse (12)
.,, Remoted.
Verse (13)
.,, pretty clear
Verse (14)
.,, Remoted.
Figure 12
.,, Section 10
.,, Verse (1)
.,, How to calculate the Sales Tax of the owed Mewah is by multiplying the Jual Price, Import Value, Export Value or Other Value set with the Finance Minister ' s Decision with the tax rate as specified in the Section 8.
Verse (2)
.,, in contrast to the Value Added Tax raised at each level of submission, the Sales Tax of the Mewah Goods is only picked up at the submission level by the Employers Of Taxes That Result In The Tax-making Goods Which Are Classified Or Otherwise. For the importation of the Luxurious Tax goods.
As such, the Sales Tax of the Luxury Goods is not a Input Tax so that it cannot be credited. Therefore, the Sales Tax of the Luxury Goods may be added to the price of the Tax Hit in question or charged as a fee under the provisions of the Income Tax laws.
Example:
The Businessman With Tax "A" Imported Taxpayers ' Goods With A Import Value Of Rp 5,000,000.00. Such Taxes, in addition to the Value Added Tax, are also charged with the Sale of Mewah Goods at a rate of 20%. As such, the calculation of the Value Added Tax and the Sales Tax of the Mewah owed to the importation of such Tax Items is:
-Tax Introduction = Rp 5.000.000.00-Value Added Tax:
10% x Rp 5,000.00 = Rp 500,000.00-Sales Tax Over Luxury Goods: 20% x Rp 5.000.000.00 = Rp 1,000.000.00
Later, the "A" Tax on the "A" Tax on Taxpayer Money as part of another Tax Hit is charged with a 10% Value Added Tax and a 35% Mewah Sales Tax. In the case of the sale tax of the Mewah, which has been paid for the tax on which the Cloud Service may not be credited, then the Sales Tax for the Mewah Item (Rp1,000.00) may be added to the price of the Tax Hit. generated by the Employers Tax "A" or charged as a fee.
Later, The Businessman With A Tax On "A" Sells The Taxable Merchandise He Has Made To The Businessman "B" Tax On A Jual Price Of Rp50,000.00. Then, the calculation of the Value Added Tax and Calculation Tax of the owed Luxury is:
-Tax Introduction = Rp 50,000.000.00-Value Added Tax: 10% x Rp 50,000.000.00 = Rp 5.000.000.00-Sales Tax For The Luxury Goods: 35% x Rp 50,000.00 = Rp 17.500.000.00
In this example, the Employers Tax "A" can credit the Value Added Tax of Rp 500,000.00 above against the Value Added Tax of Rp 5,000.000.00.
While the Sale Tax of Luxury Goods by Rp 1,000.000.00 cannot be credited, either with a Value Added Tax of Rp 5,000.000.00 nor with the Sale Tax of Mewah Goods amounting to Rp 17,500,000.00.
Verse (3)
The Taxpayer, Who Paid For The Sale Tax Of Luxury Goods At The Time Of The Sale Of Luxury Goods, Along The Sales Tax For The Luxury Goods Have Not Been Charged, The Employers Are In The Tax. entitled to reask the Sales Tax for the Mewah above, if the Taxable Tax is meant to have exported the Luxury Tax goods.
Example:
The Businessman with the Tax "A" buys a car from a Merk Holder's Single Agent for Rp 100.000.00.
He paid the Value Added Tax and Sales Tax of the Luxury Goods at Rp 10,000.000.00 and Rp 35,000.00. If the car is then exported, the "A" Employers Tax "A" is entitled to reask the Value Added Tax of Rp 10,000.000.00 and the Sale Tax of the Luxury Goods of Rp 35,000.000.00 which has been overshadowed by the time Bought the car.
Figure 13
.,, Section 11
.,, Verse (1)
.,, the Value Added Tax and Sales Tax of the Mewah adheres to the acrual principle, meaning that taxes are in place at the time of the transfer of the Goods Tax or at the time of the submission of the Income Tax, despite the payment of the above The submission has not been accepted or has not been fully accepted, or at the time of the import of the Goods. When the tax is owed to transactions performed through "electronic commerce" is subject to this verse.
Letter a
.,, pretty clear
Letter b
.,, pretty clear
Letter c
.,, pretty clear
Letter d
.,, in the event of a person or entity utilizing the intangible tax on 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, then the tax is in place. When the person or the agency begins to use the Goods, it is not tangible or the service is in the area of the Customs Area. This is connected to the fact that the handing out of the Goods is not tangible or the services of the Taxes 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 clear
Letter f
.,, pretty clear
Verse (2)
., in terms of payment received prior to the submission of the Tax Revenue as referred to in Article 4 of the letter a, prior to the submission of the Income Income Tax as it is referred to in Section 4 of the letter c, or before the start of the utilization of the Goods of the Tax intangible from outside the Pabean Region as referred to in Article 4 of the letter d, or before the start of the utilization of the Income Income Tax from outside the Pabean Region as referred to in Article 4 of the letter e, when the tax rate is in place of payment.
Verse (3)
.,, Remoted.
Verse (4)
.,, pretty clear
Verse (5)
.,, Remoted.
Figure 14
.,, Section 12
.,, Verse (1)
.,, Employers are taxable personal taxes owed in residence and or in place of business activities while the Employers are taxable body taxes in place and place of business activities.
And if the man of the house of the house shall be in the place of the house, or of the place of his place, or of the place of his place, or of the place of his place, or of the place of his place, every place shall be a tax haven, and to be confirmed as a Taxable Businessman.
If The Businessman's Tax has more than one debt tax place in the working area of the Directorate General of Taxes, then for all the debunking places, the Employers Of Taxes are choosing one of the places. venture activities as a debt-owed tax place responsible for the entire place of its efforts activities.
Example 1:
The private "A" who is housed in Bogor has an effort in Cibinong. If a person lives in a private place, "A" is not a handover to the tax-hit Goods and or the Services Tax, then the "A" person is only obliged to report his business to be confirmed as a Tax Man in the Cibinong Tax Services Office for Tax Services. "A" is in Cibinong, where the tax money is in Cibinong. On the contrary, if the transfer of the Goods and Services Tax is done by a private person "A" is only in residence only, then "A" person is only required to register in the Bogor Tax Services Office. Nevertheless, if either in residence or in place of the business activities of the private person "A" does the transfer of the Goods or Services Tax, then the "A" person is required to register at the Bogor Tax Services Office and Office. The Cibinong Tax Service, because of the taxable places the tax is in Bogor and Cibinong.
In contrast to private persons, employers are required to register themselves in the position and place of business activities, because for employers to be required to have a tax on the body in both places, they are considered to be handing out tax. and or the Income Tax Service.
Example 2:
PT A has three business activities, each in the city of Bengkulu, Curup and Manna, all three of which are under the service of one Tax Service Office, the Bengkulu Tax Services Office. The three businesses each carried out the handing out of the Goods to Tax and or Services Tax and each did the administration of the sale and the financial administration, thus PT A owed taxes in all three places or the city. In such circumstances, PT A is required to choose one of the places of business activities, such as where business activities are located in Bengkulu to report on the business to be confirmed as a Taxable Businessman in the Office of the Tax Services of Bengkulu. PT A which takes place in Bengkulu's activities is responsible for reporting all the business activities undertaken by all three branches of the company.
Verse (2)
., if the Employers are taxable in tax on more than one place of business, then the Employers are in compliance with their tax obligations, and they may apply in writing to the Director General of Tax. vote for one place or more as a tax haven.
The Director General of Tax before giving the decision needs to do an examination to convince among others that:
., a., a. The submission of the item (s) will be used only by one or more of the business activities;
., b. Sales administration and financial administration are organized centrally at one or more business activities.
Verse (3)
.,, pretty clear
Verse (4)
, whether or not a person or a person or a good body is a tax on taxes and not a businessman who has a tax on the use of intangible tax items from outside the Customs Area within the Customs Area and or using the tax-taking services from outside the area. Customs within the Pabean Region remain taxable in the residence or place of a private person's business or in the position or place of the agency's activities.
Figure 15
.,, Section 13
.,, Verse (1)
In the event of a transfer of the Goods to the Tax and the Services Tax, then the Businessman Who Won The Tax or Services Tax is required to collect a debt of value-added value and give Faktur a Tax as a proof of tax levies. Tax invoices do not need to be made specifically or in contrast to the Sales Faktur. Tax Invoices may be Standard Tax Fakes, Simple Tax Invoices, and certain documents set out as Tax Fakes by the Director General of Tax.
Verse (2)
.,, deviating from the provisions referred to in paragraph (1), to relieve the administrative burden, to the Taxable Employers are allowed to create one Tax Faktur that includes all the submission of a Tax Hit or a submission of the Services It's a tax that happens for a month to the same buyer or the same beneficiary of the Services Tax, which is called the Combined Tax Fakture.
Verse (3)
.,, pretty clear
Verse (4)
., given in the world of endeavour made possible the creation of a sales invoice done after the handover of the Goods to the Tax or the submission of the Tax Service, then the Director General of Tax was authorized to specify when the Tax Faktur should created.
Similarly, the Director General of the Tax is authorized to govern the uniformity of form, size, procurement, and method of delivery, and the method of the correcting of the Tax Reforms. In this paragraph, you will be able to use the Cloud Service for the Cloud Service, as specified in the Order of the Cloud Service, and the terms of this section are subject to the terms of the For example, the procurement of a Tax Faktur Form may be held or printed on its own by the Businessman With the form, size, and other administrative technical requirements set forth by the Director General of Tax.
Verse (5)
.,, Faktur Tax is a proof of tax levies and can be used as a means of crediting the Input Tax. Therefore, the Tax Fakes must be correct, both formally and materially. The Tax invoice must be filled in complete, clear and correct and signed by the official appointed by the Employers Taxpayer to sign it. However, for the Sale Tax of the Mewah Goods is only filled in the event of the submission of the Sales Tax owed to the Mewah Goods. Tax Invoices that are not filled in accordance with the provisions in this paragraph may result in the Value Added Tax listed in it cannot be credited in accordance with the provisions in Article 9 of the paragraph (8) letter f.
The Sales invoice that contains the caption and whose contents are in accordance with the provisions in this paragraph are called the Standard Tax Faktur.
Verse (6)
.,, deviating from the provisions as referred to in paragraph (5), the Director General of Tax can determine the documents commonly used in the business world as the Standard Tax Faktur.
This provision is required because:
., a., a. The sale invoices used by the Employers have been known to the wider community and meet the administrative requirements as Tax Fakes.
For example, the quentance of telephone payments and airplane tickets.
., b. In the case of evidence of tax levies there must be a Tax Faktur, while the party that is supposed to create a Tax Faktur, which is the party that is handing out the Tax or Tax Hitting Service, is outside the Customs Area.
For example, in terms of the utilization of the Income Income Tax from outside the Customs Area, then the Tax Deposit Letter may be designated as a Tax Faktur.
Verse (7)
.,, the Simple Tax Faktur is also a testament to the tax levies made by the Employers Tax to accommodate the handing out of the Tax Taxpayer or the submission of the Tax Taxpayer that is done directly to the end consumer. The Director General of Tax can set the proof of submission or sign of proof of payment as the least-loading Simple Tax Faktur:
., a., a. Name, address and the Tax Subject Number, which gives you the Goods or Services Tax (s);
B. Type and quantum;
., c. The number of tax or replacement prices that have included taxes or taxes are listed separately;
D. The date of the creation of a Simple Tax Faktur.
Figure 16
.,, Section 16A
.,, Verse (1)
., in the case of the Employers Tax does the submission of a Tax Hit or the submission of the Income Tax to the Value Added Tax, then the Supplemental Tax Collector is obligated to levy, lease, and report on the taxes that It's in the air Notwithstanding, the Taxpayer Money that is responsible for the transfer of the taxpayer or the transfer of the Income Tax to the Supplementary Tax Collector remains obligated to report the tax levied by the Value Added Tax collector.
Verse (2)
.,, pretty clear
Figure 17
.,, Section 16B
.,, Verse (1)
.,, one of the principles that must be held firmly in the Taxation Act is enacted and prepared equal treatment of all Taxes or against cases in the field of taxation that are in the same nature as Hold fast to the applicable laws. Therefore, any ease in the field of taxation if it is absolutely necessary must refer to the above rules and need to be kept in its application not to deviate from the intent and purpose of which it is given.
The purpose and purpose of the purpose is to provide its nature to provide a necessary taxation facility, especially for the success of the high priority sectors of the economic activity on a national scale, encouraging development. The world of business and improving the power of saing, supporting national defense, as well as the smooth sailing of national development. The ease of taxation set out in this section is provided limited to:
., a., a. encourage exports that are a priority of the fate in the Bindling Area and the Production Entreport for Export Purpose (EPTE), or for the development of other areas within the Pabean Region formed specifically for that purpose;
., b. accommodate possible agreements with countries or other countries in the field of trade and investment;
.,, c. encourages increased public health through the procurement of required vaccinations in the framework of the National Imunisation Programme;
., 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 the construction of places of worship;
., h. ensuring the availability of affordable housing by lower-layer societies is simple houses, very simple houses, and simple stacking houses;
., i. encourage the development of a national fleet in the field of land transport, water and air;
., j. encourage national development by helping the availability of strategic goods after consulting with the People's Representative Council (DPR).
Verse (2)
., the Adanya special treatment of the Added Tax of Value is owed but not taken to mean that the Input Tax relating to the submission of the Goods to the Tax and or the Tax-Hitting Service that gets the special treatment is fixed. can be credited, thus the Value Added Tax remains in debt but is not levied.
Example:
The Businessman with Taxes "A" produces Taxes that gets the facility from the State, which is the Added Tax Tax owed to the transfer of the Goods to the Tax is not picked forever (not simply postponed).
In order to produce the Goods, the "A" Tax of the Tax "A" uses other Tax and Tax Services as raw materials, auxiliary materials, capital goods, or other cost components.
At the time of the purchase of another Taxable Goods, and or Taxable Services, The Businessman Who Has A Tax "A" pays Taxpayers The Value To A Businessman Who Sells Or Sells The Tax or Services to the Tax.
If the Value Added Tax is "A" to the Employers Tax "A" in the Supplier Tax, it is the Input Tax that can be credited with the Output Tax, then the Input Tax can remain credited with the Tax. Output, although the Output Tax is nil because it enjoys a Value Added Tax facility not levied from the State on the basis of the terms as set forth in paragraph (1).
Verse (3)
.,, in contrast to the provisions in paragraph (2), the existence of special treatment of the release of the Value Added Tax resulted in the absence of the Output Tax, so the Input Tax relating to the submission of the Goods Taxes and Or the taxable services that obtained the release cannot be credited.
Example:
"B" Taxes "B" produces Tax Goods that receive the facility from the State, which is for the submission of the taxpayer's goods to be freed from the Value of Value Added Tax.
In order to produce the Goods, the "B" Tax is used in other Taxes and Taxes as raw materials, auxiliary materials, capital goods, or other cost components.
At the time of the purchase of another Taxable Goods, and or Services to the Tax, the Businessman Who Has A Tax "B" pays Supplemental Taxes to a Businessman Who Sells Taxes or surrenes to the Tax or Taxpayer Money.
Although the Value Added Tax is paid by the Taxpayer "B" to the Employers Tax it is a credited Input Tax, but since there is no Output Tax, the facility is provided. released from the tax imposition as referred to in paragraph (1), then the Input Tax becomes uncredited.
Figure 18
.,, Section 16C
.,, the self-build activities performed are not in the business or job activities, charged with the Value Added Tax with consideration to prevent the avoidance of Value Added Tax.
In order to protect the low-income people from the imposition of the Value Added Tax on its own building activities, the limits set up their own building activities with the Decree of the Minister of Finance.
PASAL II
., clear enough.
PASAL III
., clear enough.
