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PP 75-1991 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 97, 1991 (tax. Levy. Large Retail Merchants. Additional explanation in the State Gazette of the Republic of Indonesia Number 3463) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 75 in 1991 ABOUT the IMPOSITION of VALUE ADDED TAX UPON TAXABLE DELIVERY MADE by RETAIL TRADERS BIG PRESIDENT REPUBLIC of INDONESIA,.,, Considering: a. that in order to increase community participation in the financing of the State and national development and implementation in the framework of equitable tax imposition in the production lines and/or distribution , viewed the need to wear a value added tax upon Taxable delivery up to Large Retail Merchants;
.,, b. that with respect to such matters, is seen necessary to govern the imposition of value added tax up to retail traders with government regulations;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of 1945;
., ,2. Law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette Number 49 in 1983, an additional State Gazette Number 3262);
., ,3. Act No. 8 of 1983 concerning value added tax and goods and services sales tax Over luxury goods (State Gazette Number 51 in 1983, an additional State Gazette Number 3264);
., ,4. Government Regulation number 22 of 1985 concerning the implementation of the law of value added tax in 1984 (State Gazette Number 28, 1985 Supplementary Sheet country number 3287) as has been modified several times, the last with the Government Regulation Number 65 in 1991 (State Gazette Number 85 in 1991, an additional Sheet country number 3458);
., ,5. Government Regulation Number 28 in 1988 about the imposition of value added tax upon Taxable Delivery made by Large Traders and the surrender of Taxable Services in addition to the Services being performed By Contractors (State Gazette Number 54 in 1988, an additional Sheet country number 3385);
DECIDED:.,, set: GOVERNMENT REGULATION of the REPUBLIC of INDONESIA CONCERNING THE IMPOSITION of VALUE ADDED TAX UPON TAXABLE DELIVERY MADE by LARGE RETAIL MERCHANTS.
Section 1.,, (1) is a Large Retail Merchants in this Government Regulation was a businessman in a corporate environment or his work in the field of trade in its gross circulation both for Goods Taxable or not Taxable Goods in 1991 amounted to Rp 1,000,000,000 (one billion dollars) or more.
.,, (2) what is meant by gross circulation is the number of sales/gross over the surrender of Goods Taxable and not Taxable Goods to the buyer or the giving away free or own consumption are calculated:.,,.,, a. for retail traders who have more than one place of business, the whole sum is calculated based on the gross circulation of all the businesses in question;
., a, b. for retail traders who tried on the basis of a franchise agreement (franchise agreement) or other similar contract, calculated by summing gross circulation of franchise owners (the franchisor) and franchise holders (franchisees) within the customs area of the Republic of Indonesia.
.,, (3) Limit the gross circulation within one year referred to in subsection (1), having regard to developments in the corporate world can be changed by a decision of the Minister of finance.
Article 2, (1), retail traders Big Businessman set to be the top Taxable delivery subject to value added tax referred to in article 4 paragraph (2) letter a statute number 8 in 1983 about the value added tax And goods and services sales tax Up luxury goods.
.,, (2) to entrepreneurs throughout the circulation of its gross in 1991 has not yet reached Rp 1,000,000,000 (one billion dollars) or for entrepreneurs who started his business after the 1991 set to be Taxable Employers since the entire circulation of its gross reached Rp 1,000,000,000 (one billion dollars) in tax in one year/part-year taxes.
.,, (3) large Retail Merchants have confirmed being Taxable Employers, which in certain years distinctively its gross circulation did not reach Rp 1,000,000,000 (one billion dollars) in tax in one year, then in the following year a large Retail Merchants in question can apply to the Director General of Taxes to repeal inaugural address as a Taxable Entrepreneur.
Chapter 3 value added tax levied against Large Retail Merchants was upon the surrender of Taxable Goods.
Article 4 the input Tax paid on the acquisition of Taxable Goods or Taxable Services that are directly related to the business activities as retail traders can be credited upon article 9 of Act No. 8 of 1983 concerning value added tax and goods and services sales tax Over luxury items except Tax Input can not be credited as referred to in article 9 paragraph (8) of the Act number 8 in 1983 about the value added tax and goods and services sales tax Up luxury goods.
Article 5 further Provisions necessary for the implementation of this Regulation is governed by the Minister of finance.
Article 6 this Regulation comes into force on April 1, 1992.
In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.
.,, Set in Jakarta on December 31, 1991 the PRESIDENT of the REPUBLIC of INDONESIA SOEHARTO Promulgated in Jakarta on December 31, 1991 the MINISTER/STATE SECRETARY MOERDIONO of INDONESIA RI STATE GAZETTE SUPPLEMENTARY No. 3463 (explanation of the 1991 State Gazette Number 97) EXPLANATION of GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 75 in 1991 ABOUT the IMPOSITION of VALUE ADDED TAX UPON TAXABLE DELIVERY MADE by RETAIL TRADERS BIG General. , Since the enactment of Act No. 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods on 1 April 1985, the imposition of VAT coverage against Employers Taxable is up to the level of Manufacturer and Retailer. With the Government Regulation Number 28 in 1988, the imposition of VAT coverage was extended up to the level of Retailer and Wholesalers/wholesale. In accordance with the development of the business world in General, and trade in particular, as well as to increase tax revenues and equitable tax burden, deemed it necessary to broaden the coverage of the imposition of VAT up to the level of the Large Retail Merchants.
The SAKE ARTICLE ARTICLE article 1, paragraph (1), the Provisions in this paragraph, give the notion of limits on retail traders big delivery invoice value added tax, i.e. only retail traders that its gross circulation in 1991 amounted to Rp 1,000,000,000 (one billion dollars) or more. Paragraph (2).,, gross Circulation of Rp 1,000,000,000 (one billion dollars) was meant:.,, 1. include sales/delivery of goods is Taxable and not Taxable Goods to the buyer or its own consumption or the granting of free of charge;
., ,2. is the combined gross circulation or the total of the value of the gross circulation business as a single entity, namely the incorporation of circulation from all places of business;
., ,3. is the amount of the gross circulation of the franchisor and the franchisee in the customs area of Indonesia. Provisions gross circulation of Rp 1,000,000,000 (one billion dollars) or more in the 1991 basis to establish Large retail traders as a Taxable Entrepreneur (PKP) which took effect on April 1, 1992. Paragraph (3), the Minister of finance can lower limits the amount of the gross circulation within a year tax from retail traders for other categorized as retail traders Big based on the development of the corporate world in General and the retail trade in particular.
Article 2, paragraph (1), the scope of this provision, with the imposition of value added tax upon Taxable Delivery as the implementation of the provisions of article 4 paragraph (2) letter a statute number 8 in 1983 about the value added tax and goods and services sales tax over luxury goods expanded up to Large Retail Merchants, who prior to the enactment of government regulation is not included in the scope of the imposition of value added tax. With government regulation is set to be a Major Retail Employers Taxable. Subsection (2), this provision gives the sense that as long as the gross retail traders Big circulation has not yet reached Rp 1.000.600.000,-(rupiah one billion), then the employers concerned have not been declared as large Retail Merchants over the delivery payable VAT.
If at some point after the year 1991, the number of its gross circulation tax in a given year or in a part of the tax year reached Rp 1,000,000,000 (one billion dollars), the Businessman declared as retail traders big and consolidated into a Taxable Entrepreneur. Paragraph (3), this provision makes it clear that for entrepreneurs which was originally established as retail traders big and PKP, turns out to be confirmed later in a year its gross circulation decreased to less than $1,000,000,000 (one billion dollars) in one year, then tax based on this provision, these entrepreneurs can apply in order to become the inaugural PKP revoked. During his inaugural address be PKP has not revoked the obligation of wearing the VAT upon delivery should still be implemented.
Section 3.,, this provision confirms that since the enactment of government regulation is then Taxable Goods submission by retail traders Big value added Tax payable.
In terms of Large Retail Merchants in addition to handing over the Goods Taxable also submit instead of Taxable Goods, VAT is levied upon Taxable delivery only.
When at a place of business there are several Large retail traders trading retail activity is not part of his property, value added tax only applies to a sale of Taxable Goods delivery from retail traders Big question.
When the great retail traders tying a franchise contract/contract to another like with other Retail Merchants, then the value added tax imposed on the sale of Taxable Goods delivery is done by the franchisor and the franchisee in its activities each separately.
Section 4.,, this provision is intended to give an affirmation about the input Tax that can be credited.
With the expansion of imposition up to the level of retail traders as stipulated in article 1 then in accordance with the mechanism of the input Tax crediting in law number 8 in 1983 about the value added tax and goods and services sales tax Over luxury items, the tax paid on the acquisition of Input Goods Taxable or Taxable Services that are directly related to the delivery of goods is Taxable in business activity as Large Retail Merchants , can be credited by retail traders contribution to Output Tax.
Article 5, article 6, quite clearly, this Government regulations, took effect for Taxable delivery conducted since April 1, 1992.
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