.,, weighed: a. that in order to improve the role and society in the financing of the State and the implementation of national development and in order to impose tax burden on production and/or distribution lines, it is considered necessary to use the Additional Taxes. Value for the submission of the Taxable Goods up to the Large Retail Traders;
., b. that in respect of such matters, it is necessary to set the Value of Value Added Tax up to the Large Retail Traders with the Government Regulation;
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
., 2. Law No. 6 of 1983 on General Terms and Taxation Terms (state Gazette 1983 Number 49, Additional Gazette State Number 3262);
., 3. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax of Luxury Goods (State Sheet Of 1983 Number 51, Additional Gazette Number 3264);
., 4. Government Regulation No. 22 of 1985 on the Implementation of the Supplementary Tax Bill 1984 (1985 State Gazette Number 28, Extra State Sheet Number 3287) as has been several times amended, last with Regulation. Government Number 65 In 1991 (State Gazette 1991 Number 85, Extra State Sheet Number 3454);
. .5. Government Regulation No. 28 of 1988 on the introduction of value-added tax on the redness of the tax on taxes committed by the Great Merchant and the Recession of the Income Tax On the side of the Services Undertaken By The Tamper (the State Sheet) 1988 Number 54, Additional State Sheet Number 3385);
.,, Setting: REGULATION OF THE GOVERNMENT OF THE REPUBLIC OF INDONESIA ON THE IMPOSITION OF VALUE-ADDED TAX ON THE SUBMISSION OF TAX-HIT GOODS BY LARGE RETAIL MERCHANTS.
., (1) Which is referred to by the Major Retail Traders in the Regulation of this Government is a businessman who is in a corporate environment or his job in the field of trade whose brutality is good for the Goods and not the Goods Taxes in 1991 amounted to Rp1,000,000,000,-(one billion rupiah) or more.
., (2) The gross circulation is the amount of sales/gross submission of the Goods and not the Goods of the Tax either to the buyer or the granting of free or the use of its own calculated:
.,
., a., a. For retail merchants who have more than one place of business, calculated based on the sum of all the gross circulation of all the places in which the business is meant;
., b. For retail traders seeking to top the franchise agreement or other similar contracts, calculated based on the gross circulation of the franchise owner (franchisor) and franchise holders (franchisees). In the customs area of the Republic of Indonesia
., (3) The gross circulation limit in a single year as referred to in paragraph (1), with regard to the development of the business world may be amended by the Decree of the Minister of Finance.
Section 2
.,, (1) Major Retail merchants are set to be Taxable Employers who are charged with the inclusion of the Value Added Tax as referred to in section 4 of the paragraph (2) of the Law No. 8 Year 1983 of the Value of Value Added Tax. And Services And Sales Taxes On Luxury Goods.
.,, (2) For entrepreneurs whose entire circulation in 1991 has not yet reached the Rp1,000,000,000,-(one billion rupiah) or for the businessman who started his business after 1991 is set to be Taxpayer of Taxes since the whole circulation His brutes reached Rp1,000,000,000,-(one billion rupiah) in one year tax/tax year.
.,, (3) Large retail traders who had been confirmed to be the Taxable Entrepreneurs, who within a certain year were real, whose brutality did not reach Rp1,000,000,000,-(one billion rupiah) in one tax year, then in the following year merchants The Greater Retail is intended to apply to the Director General of Taxes for the revocation of his reinstatement as the Taxable Businessman.
Section 3
The Value Added Tax imposed against the Big Retail Traders is over the submission of Tax Hitting.
Section 4
Input Taxes paid for the acquisition of Tax or Taxable Services directly related to business activities as a Major Retail Trader can be credited under Article 9 of the Law No. 8 of 1983 on Taxes Supplement the Value of Goods and Services and the Sales Tax of the Mewah Unless the Uncredited Input Tax is referred to in Section 9 of the paragraph (8) of the Law No. 8 Year 1983 of the Added Tax Value of Goods and Services and Sales Tax Over Luxury Goods.
Section 5
The further provisions necessary for the implementation of this Government Regulation are governed by the Finance Minister.
Section 6
This Government Regulation came into force on April 1, 1992.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on December 31, 1991
PRESIDENT OF THE REPUBLIC OF INDONESIA
SUHARTO
Promulgated in Jakarta
on December 31, 1991
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA
MOERDIONO
ADDITIONAL
STATE SHEET RI
| No. 3463 | (Explanation Of State Sheet 1991 Number 97) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 75 1991
ABOUT
VALUE SUPPLEMENTAL TAX
OVER THE SUBMISSION OF TAX-HIT ITEMS
WHICH IS DONE BY A LARGE RETAIL TRADER
UMUM
.,, since the enactment of the Act No. 8 of 1983 on the Added Tax of the Value of Goods and Services and the Sales Tax of the Luxury on April 1, 1985, the scope of the PPN ' s Imposition Against Employers In Taxes is up to the level Major manufacturers and grooves. With the Government Regulation No. 28 of 1988, the scope of the PPN's imposition was extended to the rate of Poets and Great merchants/Grosir. In accordance with the development of the business world in general and trade in particular, as well as to increase tax revenue and tax burden, it is viewed as necessary to expand the scope of the PPN to the extent of large retail traders.
SECTION BY SECTION
Section 1
.,, Verse (1)
., the provisions of this paragraph provide an understanding of the limitations of Major Retail Traders whose inclusion is owed by the Value of Value Added Tax, namely only the retail retailer whose brutality in 1991 amounted to Rp1,000,000,000,-(one billion rupiah) or more.
Verse (2)
.,, the gross circulation of Rp1,000,000,000,-(one billion rupiah) this is intended:
., 1. covering the sale/submission of Taxable Goods and not the Goods of the Tax either to the buyer nor the use of its own or for free-free giving;
., 2. is the combined gross circulation or the overall amount of the gross circulation value as a single enterprise, i.e. the distribution of the circulation of all the businesses;
., 3. is the gross circulation count of the franchisor and the franchisees located within the Indonesian customs area.
The terms of the gross circulation of Rp1,000,000,000,-(one billion rupiah) or more in 1991 were made the basis for establishing the Large Retail Retailer of Tax (PKP), whose implementation was effective on 1 April 1992.
Verse (3)
.,, the Finance Minister may lower the limit on the amount of gross circulation in one year of tax from other retail retailers to be categorized as Big Retail Traders based on the development of the business world in general and the retail trade of Especially.
Section 2
.,, Verse (1)
., with this provision the scope of the Value Added Tax charge of the Recession of the Tax Revenue as the implementation of the provisions of Article 4 paragraph (2) of the letter a Law Number 8 of 1983 on the Additional Tax of the Value of Goods and Services and Taxes Sales of the Luxury Items are extended to a Large Retail Trader, which is before the administration of this Government's Regulation is not included in the scope of the Value Added Tax. With the Government's Ordinance, the Major Retail Traders are set to be Taxable Entrepreneurs.
Verse (2)
., these provisions give the understanding that during the gross circulation of the Great Retail Traders has not reached Rp1,000.600,000,-(one billion rupiah), then the businessman in question has not been declared a major retail trader for its inclusion. PPN's debt.
If at some point after 1991, the number of its collapses in a tax year or in a tax year has reached Rp1,000,000,000,-(one billion rupiah), then the Employers are declared to be the Big Retail Traders and Confirmed To Be A Businessman With A Tax.
Verse (3)
., this provision explains that for the Employers who were originally designated as Big Retail Trader and confirmed to be a PKP, it turns out that later in a year its collapse has declined to be less than Rp1,000,000,000,-(one billion. rupiah) in one year of tax, then under this provision, This Employers can apply for its reinstatement to be a PKP revoked. As long as the PKP has not been revoked, the obligation to wear a PPN for its inclusion remains to be implemented.
Section 3
.,, this provision confirms that since the enactment of this Government Regulation then the handover of the Goods is Tax by the Large Retail Traders owed the Value Added Tax.
In terms of large retail merchants other than handing out the Tax Goods also handing out non-Taxed Goods, the PPN is charged for the submission of the Goods.
In the event of a large retail trading entity there are some retail trading activities which are not part of its, the Value Added Tax is only applied to the sale/submission of the Tax Goods of the Retail Large in question.
If a major retail dealer ties a franchise/other contract similar to other Retail Traders, then the Value Added Tax is charged for the sale/submission of the Tax done by the franchisor and the franchisees in the Their separate activities are separate.
Section 4
.,, these Terms are intended to provide an affirmation of the credited Input Tax.
With the expansion of the service up to the level of the Retail Traders as referred to in Section 1 then in accordance with the mechanism of the Input Tax Credit in the Law Number 8 Year 1983 on the Added Tax Value of Goods and Services and Taxes Sales of Luxury Goods, Input Taxes paid for the acquisition of Tax or Taxable Services directly related to the submission of Tax Goods in venture activities as Large Retail Traders, can be credited by the Traders It's a big retail tax on the family tax.
Section 5
.,, pretty clear.
Section 6
.,, the Regulation of the Government came into force for the handover of the Tax Goods carried out since April 1, 1992.
