SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 28, 1985 | (Explanation in Additional State Sheet of the Republic of Indonesia Number 3287) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 22 YEAR 1985
ABOUT
IMPLEMENTATION OF THE 1984 VALUE-ADDED TAX ACT
PRESIDENT OF THE REPUBLIC OF INDONESIA,
Weighing: that with the designation upon the expiration of the 1984 Value Added Tax Act on April 1, 1985 as specified in the Government Regulation No. 1 Year 1985, then the implementation provisions specified in the Regulation (s) are specified in the Order. Government Number 38 Year 1983, need to be revisited and adjusted to the needs and circumstances that may further guarantee the agility of the implementation of the Act, with the Government Regulation;
Remembering: 1. Section 5 of the paragraph (2) of the Basic Law of 1945;
2.
Act Number 6 of 1983 on the General Terms and Taxation Methods (1983 State Sheet Number 49, Extra State Sheet Number 3262);
4.
Law Number 8 Year 1983 on Supplementary Taxes The Value Of Goods And Services And The Sales Tax On Luxury Goods (state Sheet Of 1983 Number 51, Extra State Sheet Number 3264);
5.
Government Regulation Number 35 Year 1983 of the Registration, Granting Of The Principal Number Of Taxpayers, The Delivery Of A Notification Letter, And The Filing Requirement (state Sheet Of The Country Of 1983 Number 52);
DECIDED:
BY REVOKING THE 38-YEAR 1983 NONIOR GOVERNMENT REGULATION ON THE 1984 SUPPLEMENTARY TAX LAW;
SET: GOVERNMENT REGULATION ON THE IMPLEMENTATION OF THE SUPPLEMENTARY TAX LAW OF 1984.
BAB I
UMUM PROVISIONS
Section 1
In this Government Regulation referred to by:
a. Importer is a businessman who is in a corporate environment or whose job is importing the Goods of Taxes;
B. Indentor is a businessman in the company's environment, or his job is to send Importers to import the taxpayer's goods to and for his interests;
C. An exporter is a businessman in a corporate environment or a job to export the tax on goods;
D. Manufacturer is a businessman in the company's environment or its work generating the Tax Goods as referred to in Article 1 of the letter c and the 1984 Value Added Tax Act, including the Real Estate and Industrial Business. Estate;
e. The Primary Agent or the Principal Agent as referred to in Section 4 of the paragraph (1) of the letter a figure 4 of the 1984 Value Added Tax Act is the Businessman in the company's environment or its work, which is based on the agreement with Pabrikan or Importers, entitled or authorized to market the resulting Tax Revenue generated or in the import by the Pabrikan or the Importers;
f. Holder of the Patent or Trademark Rights holder as referred to in Section 4 of the paragraph (1) letter a number 5 of the 1984 Value Added Tax Act is the Employers who have or become the holder of the Patent and Trademark Rights of the Goods Taxable
G. The holder of the right to use the Patent or Trademark as referred to in Section 4 of the paragraph (1) letter a figure 5 of the 1984 Value Added Tax Act is the Employers based on an agreement with the Licensee's Patent or Trademarks have the right or power to generate and/or market the Taxable Goods using the Patent or Trademark Rights owned or held by the Patent or Trademark of the Taxpayer (s);
h. A Contractor or Contractor is an entrepreneur in the company's environment or its work doing construction, repair, or restoration of buildings or other non-movable goods, both for self-interest and on behalf of other parties, with or without a written agreement.
BAB II
THE PRONUNCIATION OF THE TAXABLE BUSINESSMAN
Section 2
Place reporting for Fixed Form Effort under the Supplementary Tax Act 1984 to be confirmed to be a Tax Taxpayer is the Office of the Directorate General of Tax appointed or the Office of the Directorate General Taxes whose work regions include the place of the Fixed Effort doing business activities.
Section 3
The term for the Businessman to report his efforts to the Directorate General of Taxes to be confirmed to be a Taxable Businessman as referred to in Article 3 of the paragraph (1) the 1984 Value Added Tax Act is determined as follows:
a. For Entrepreneurs as referred to in Section 4 paragraph (1) of the letter a and letter d of the supplementary Tax Act 1984 which already or has not yet had the Tax Subject Number and already started running its business on 1 March 1985, is No, no, no, no, no, no.
B. For a businessman in the case of a man who is already or has not yet had a mandatory Tax Number, and he began to operate on March 1, 1985, or at least thirty (thirty) days after his business. Started running.
Section 4
(1) The businessman can report his efforts to be confirmed to be a Tax Businessman before his efforts start to run.
(2) When the effort starts to run is the moment of the establishment or when a real effort starts to run.
Section 5
(1) Businessman as referred to in Article 3 who will report his efforts to fill the form of a Letter of Pleas to be confirmed to be a Taxable Businessman, provided by the Directorate General of Tax.
(2) The Application Form as referred to in paragraph (1) may be filled and signed alone by the Employers or by someone else who is given special power to it.
(3) The Letter Letter Form as referred to in paragraph (2) is delivered in the timeframe as set forth in Article 3.
Section 6
The businessman who chose to be confirmed to be a Taxable Businessman as referred to in Article 4 of the paragraph b of the Supplementary Tax Act 1984, may apply for a written request to the Office of the Directorate General of Tax. Its work area includes the residence or position of the Employers concerned, in a manner as set in Section 5.
Section 7
(1) On the request as referred to in Article 5 of the paragraph (1), the Director General of Tax issued a Decree on the reinstatement of Businessman Businessman of Taxpayer.
(2) The decision of the Director General of Tax as referred to in paragraph (1) is granted within a term of 7 (seven) days after the date of the receipt of the Employers Application as referred to in Article 5 of the paragraph (3).
(3) The decision of the Director General of Tax as referred to in paragraph (2) for the businessman who chooses to be confirmed to be a Taxable Businessman as referred to in Article 6 applies to 3 (three) years.
BAB III
TAX OBJECTS AND LOGGING OBLIGATIONS
Section 8
The type of service that the Value Added Tax imposed as referred to in Section 4 of the paragraph (2) of the 1984 Value Added Tax Act, is the services performed by the Pemborong or Contractor.
Section 9
(1) The act of submission of Goods or Services which is the handover of taxes is:
a. The handover of any tax or taxable services to any party committed by the Pabrikan, Primary or Primary Agent, Importers, Indentor, Patent Holder or Trademark Rights holder, Licensee is using the Patent and/or Brand The trade of the Goods is taxable or by the Employers of Sebaga Services-which is referred to in Article 8.
B. The handover of the Goods to the Businessman of Tax is referred to in Article 4 paragraph (1) of the Code of Added Tax Act 1984.
(2) Any tax handover as referred to in paragraph (1) is subject to tax according to the 1984 Value Added Tax Act.
Section 10
(1) For the importation of the Goods and Import of Mewah Goods which under the terms of the Customs Law are exempt from the Customs levy, then against the Import Goods of Goods and Imports It is also not tax-tax. Add Value Plus:
(2) The implementation of the provisions as referred to in paragraph (1), set forth by the Minister of Finance.
Section 11
(1) Included in the sense of plucking the fruits of agriculture or raising animals and capturing or maintaining the fish and drying or drying the food as referred to in Article 1 of the letter m digits to 1, to 2 and to 3 Tax Laws The 1984 Value Added:
a. Reaping, collecting, peeling, cleaning, sorting, scaling, peeling, cutting, stringing, drying and preserving for a while's goods, farms and forestry, both hands and with hands. other ways.
B. Nurturing, sorting, sorting, scalping, cutting, blushing or drying and preserving for a while farm produce, fishery and other sea results are either hand-done and in other ways.
(2) The items generated from the activities as referred to in the paragraph (1) are not the Goods of Taxes so that the submission or importers do not indebted the Value Added Tax.
Section 12
The mining activities included in the definition of generating as referred to in Article 1 of the Supplementary Tax Act 1994 are activities at the processing and purification level in the framework of mining efforts.
Section 13
Bookkeeping in bookkeeping as referred to in Section 6 of the paragraph (1) and paragraph (2) of the Supplemental Tax Act 1984, in addition to containing the price of the acquisition and the submission of Goods or Services, also must list the names of goods and units (quantum) its.
BAB IV
THE TAX RATE AND THE WAY OF THE TAX CALCULATION
Section 14
In the event the Value Added Tax has been a part of the price or payment of the submission of the Tax Hit, the effective tariff for calculating the debt owed by Article 7 of the paragraph (1) The 1984 Value Added Tax Act is 10/110 part of the price or payment of it.
Section 15
Value of Value Added Tax with a 0% (zero percent) tariff on the export of goods as referred to in Section 7 of the paragraph (2) of the 1984 Value Added Tax Act, applies to the export of the Taxable Goods.
Section 16
(1) The luxury goods group affected by 10% (ten percent) as referred to in Section 8 paragraph (1) of the Value Added Tax Act of 1984, is:
a. a drink that does not contain alcohol produced by using the means of automatic processing;
B. certain two-wheeled motor vehicles either use a side pair train or not;
c. motor vehicle type combi and minibus, except for public transport;
D. photographic tools, aircraft recording and reproduction of sound and its equipment;
e. luxury tools with electric power, battery and gas for household and entertainment;
f. use tools for certain sports and for games;
G. saniter items and its equipment;
h. A tapestry made of a certain kind of material.
(2) The luxury goods group affected by 20% (twenty percent) as referred to in Article 8 paragraph (1) of the Value Added Tax Act of 1984, is:
a. drink containing alcohol;
B. motor vehicles type sedan, jeep, race car, station wagon, and van (except for freight freight);
C. vessels, ships and certain water vehicles except those used for the country ' s purposes;
D. air aircraft, except those used for state purposes or public transport;
e. the firearms, wind and gas as well as the bullets except those used for the purposes of the country;
f. equipment for indoor games, on the table and in theme parks for adults and children;
G. items that are partially or entirely made of crystal, punatural stone and or onnyx;
h. The recipient plane and the sender's aircraft, except those used for the purposes of the state.
(3) The kind and type of luxury goods included in the group as referred to in paragraph (1) and (2) are set by the Minister of Finance.
Section 17
(1) The Value Added Tax and Sales Tax of the Luxury Items for the submission of the Goods or Reimbursed Items (retour) may be deduxed from the owed tax in the Tax Term at the time of the return of the Tax. Done.
(2) The order of the Value Added Tax reduction and the Sales Tax of the Luxury Goods as referred to in paragraph (1) is governed by the Minister of Finance.
Section 18
(1) The Taxpayer Who is unable to credit the Input Tax against the Output Tax in accordance with the provisions of Article 9 of the paragraph (2) of the Additional Tax Act 1984 because the Pajamas are not the same, may apply for a crediting Tax Input to the Director General of Tax, and the reason for the difference in the Tax Period.
(2) The Director General of Tax may accept or reject the plea as referred to in paragraph (1).
(3) In the event of a request as referred to in paragraph (1) received, the Director General of the Tax notified by accompanied by means of his creditors, and in the case of the request was rejected, inform the reason-the reason.
Section 19
(1) In the case of export of the Input Tax that the Employers may be credited as referred to in Section 3 of the paragraph (2) the 1984 Value Added Tax Act is only the amount of Input Tax that has been paid at the time of the acquisition of the Tax Revenue. Such export.
(2) The Sales Tax of the Mewah Goods paid for the export of the Mewah Goods by the Employers as referred to in Article 3 paragraph (1) and paragraph (2) of the Supplemental Tax Act 1984 may be requested again.
BAB V
CURRENT AND INDEBUNED TAX PLACES AND REPORTS
TAX CALCULATION
Section 20
(1) When the tax is indebted over:
a. the submission of a mobile item is at the time the item is submitted to the buyer or third party for and on behalf of the buyer, or at the time the goods are submitted to the carrier, the transport or carrier service provider;
B. the submission of the non-movable goods is at the time of the handover of the right to use or control such non-moving goods either legally or in real to the party of the buyer or the recipient of the non-moving goods;
c. The submission of the Taxpayer Services is at the time of the partial submission or of the completion of the Tax Job Job Agreement;
D. The import of the Tax Goods is at the time that it is incorporated into the Customs Area.
(2) The top indebted tax place:
a. The surrender of the goods, the unmoving goods and/or the taxable services done by the Taxable Businessman is at the place of the Employers Of Taxes that is cematable;
B. The import of the Tax Goods is where it belongs to the Pabean Region.
Section 21
If the request of a businessman is a tax on one place as a debt tax place as referred to in Article 12 of the paragraph (2) additional Tax Act 1984 is approved by the Directorate General of Tax, then the tax indebunin the place of the approved business.
Section 22
(1) The Directorate General of Customs and Excise levy levied taxes according to the Supplementary Tax Act 1984 for the income of the Goods and/or Wah Goods in conjunction with the time of the customs vote.
(2) As a proof of Value Added Tax and Sales Tax Over the Mewah Goods, the Directorate General of Customs and Excise made the Faktur Tax.
(3) The order of the voting, the creation of the Tax Fakes as well as the denomination and reporting of the Value Added Tax as referred to in paragraph (1) and paragraph (2) are set forth by the Minister of Finance.
Section 23
(1) For any transfer of the Goods to Tax or Payable Taxes or receipt of payment as referred to in Section 13 of the paragraph (1) and paragraph (2) the Supplemental Tax Act 1984 must be made Faktur Tax.
(2) Taxable Employers may submit a written request to the Director General of Tax to create one Joint Tax Faktur which includes all the submission of the Tax Taxpayer or the Income Tax from the same buyer or recipient It's done in one tax period.
(3) Tax Fakes made by the Employers of Taxes or the Directorate General of Customs and Excise are evidence of a valid tax poll.
Section 24
(1) The Tax Faktur on the submission of Baring Caught Tax must be made within the term set forth by the Minister of Finance.
(2) The Tax Fakes on the submission of the Tax Hitting Service must be made according to the term as referred to in paragraph (1) after the time:
a. He received payment for some of the dispersal of the taxpayer's employment;
B. The handover of the entire completion of the Services.
(3) The Combined Tax Fakture must be made at the end of the Tax Period in question, or in the other term set forth by the Minister of Finance.
Section 25
The excess tax payment as referred to in Article 16 of the 1984 Value Added Tax Act is overpayment of the Value Added Tax or Sales Tax Over the Luxury Goods.
BAB VI
THE TRANSITION PROVISION
Section 26
All implementation regulations that have been established under Government Regulation No. 38 of 1983, are stated to remain in effect as long as yet to be issued new provisions under this Government Regulation.
BAB VII
CLOSING PROVISIONS
Section 27
Matters relating to the implementation of this Government Regulation are further regulated by the Minister of Finance.
Section 28
This Government Regulation came into force on 1 April 1985.
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 March 13, 1985
PRESIDENT OF THE REPUBLIC OF INDONESIA
SUHARTO
Promulgated in Jakarta
on March 13, 1985
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA
SUDHARMONO, S.H.
ADDITIONAL
STATE SHEET RI
| No. 3287 | (Explanation Of State Sheet 1985 Number 28) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 22 YEAR 1985
ABOUT
IMPLEMENTATION OF THE TAX LAW
SUPPLEMENTAL VALUE 1984
A. UMUM
The Supplemental Tax Act 1984 which was compiled in simple and short as specified in the Act No. 8 of 1983 (State Sheet 1983 Number 51, Additional Gazette Number 3264), contains only the principal provisions Which controls the scope of tax, tax rates, tax rates, how to calculate taxes, and Faktur Tax obligations to be a businessman with tax, records in bookkeeping and tax-tax.
Another unregulated thing in it which is the provisions of the rules of execution of the Act, has been set up and established in Government Regulation No. 38 of 1983 (State Sheet of 1983 Number 55).
With the enactment of the expiration of the 1984 Value Added Tax Act from 1 July 1984 to 1 April 1985 as specified in the Government Regulation No. 1 of 1985 (State Sheet of the Year 1985 Number 3), then some The provisions of the implementation rules set out in the Government Ordinance of 1983 Number 38 need to be reviewed and adjusted to the circumstances and needs that may be more unjintable to the implementation of the Act.
The review and adjustment was implemented by means of change, additional and renewal in the provisions of the implementation regulations set out in Government Regulation No. 38 of 1983. In order to create a provision of the supplementary Tax Act 1984, complete, complete, easy to read and understand, the Government Regulation Number 38 of 1983 was retracted and replaced with the rules of the law. The implementation is specified in this Government Regulation.
Halhal concerns the expediation in the implementation of these Government Regulations, further regulated by the Minister of Finance, concerning the technical and administrative conduct, arranged by the Director General of Tax.
B. SECTION FOR SECTION
Section 1
Letter a
A businessman is called Importers when he has permission from the Government to import the Goods of Taxes with the intent to trade it.
In the sense of the Importer is the Pabrikan who trades a portion or all of the Goods that the Tax has on its own which is either on a regular basis or at once.
Letter b
A businessman is called Indentor if he commands Importers to import the Goods of Taxes with the intention of trading it. In essence Indentor is the owner or importers of the Taxes that are in that import.
In other words Indentor is a veiled Importer. As a result, Indentor is designated as a Taxable Businessman. In the sense Indentor is the Pabrikan who trades some or all of the Goods that are imported by having the Importir, whether or not it is done regularly or once in a while.
Letter c
An entrepreneur is called an exporter if it has permission from the Government to export the Goods to Tax.
An exporter is charged with a Value Added Tax if he has reported his efforts to be confirmed to be a Taxable Businessman.
Letter d
Manufacturers can produce the Goods for Taxes in the form of movable goods and non-mobile items.
Real Estate and Industrial Estate entrepreneurs are businessmen who produce Taxes in the form of non-movable goods, namely, built land, buildings and other means.
Not in the sense of the Pabrikan is a businessman who produces goods that are not as taxable goods, such as farmers in agriculture, plantations, forestry, fishing, and farms, as long as the results are not treated. further.
See also the explanation of Article 11
Letter e
The definition of a Primary Agent or a Principal Agent is different from a Single Agent or Single Agent.
A Primary Agent or a Primary Agent may be a Single Agent or Single Agent of Pabrikan or Importers, but may also be some Businessman becoming the Principal Poet or Principal Agent of one Pabrikan or Importers.
Instead one Employers may also be the Principal Poet or Principal Agent of more than one Pabrikan or Importers.
An entrepreneur is categorized as a Primary Agent or Principal Agent if he is in a marketing activity, accepting the submission of the Goods to the Direct Tax of Pabrikan or Importers under a treaty concerning the devolution of rights and obligations. in the provision, financing and certain marketing areas of the Taxable goods produced or imported by Pabrikan or Importers.
Letter f
As an inventor or co-creator of a patent or trademark, a person or a body may be the owner or holder of a patent or trademark.
This is an entrepreneur who is referred to as the licensee of the Patent or Trademark. And they would be businessmen with taxes if they were to produce the top tax on their own and their interests in order to trade.
The letter g
Employers may be the Licensee to use the Patent or Trademark based on the licensing of the rights of the Patent holder or the Trademark Rights Holder.
The extent of such rights may be valid for ever and for a given period of time.
This businessman will be a businessman with a tax on whether they produce and/or trade any of the tax items that patent or trademark has been given to him.
Letter h
The tamper or Contractor performs the submission of the construction of construction, repair or restoration of buildings or other non-movable goods either upon request or to the benefit of the other side and of the will and for the benefit of the other. Self-interest, for example building his office building for some or all of its own use.
The execution of the work can be done above the ground or below the ground or above the surface and or in the water.
In the sense of the Pemborong or Contractor, it is also the Sub and Subsub Contractor, because on the nature of Sub Contractors and Subsub Contractors are the Pemborong or Contractors.
Section 2
Pretty obvious.
Section 3
Testers to Taxable Entrepreneurs have broad legal consequences related to the creation of Tax Faktur, Value Added Tax, 0% (zero percent) and Additional Tax Returns and Tax returns Sales of Luxury Goods for the export of Tax Goods, Value-added Value Taxes and administrative sanction.
Because it's the only thing that a businessman has to do is report his business before the purchase of any taxpayer money or the receipt of a tax service. Thus the Value Added Tax will be accomplished effectively and smoothly in time.
a. On March 31, 1985, it was designated as the deadline for the Taxable Businessman who had started the venture before 1 April 1985, with the intention of turning the tax system to the Value Added Tax, which could be implemented as well.
B. Thirty (thirty) days to report the efforts given to the new businessman who began his efforts on and after 1 April 1985, in order that they may prepare with all the necessary things to carry out the work. Value Added Tax liabilities.
It is also intended to address the problem of communication difficulties that may still exist in various regions within the territory of the Republic of Indonesia.
Section 4
Verse (1)
Pretty obvious.
Verse (2)
When the effort begins to run for the Employers, the body-shaped Tax is the moment and the date listed in the founding certificate is made in front of the Notary.
When the acte is made under the hand, then when the effort begins to run is the date and the date of the accession is signed by the parties or the date and the date of legalization that is created on the account by the Notary or the official who is the one who is the king. authorized.
The provisions of the time obtained by the business permit or when a real effort begins to be implemented as a time of effort begins only in effect for the Employers Of Individual Taxes. There were times that an individual's tax was started in real business before his permission to get it from the government. In that case, when the effort begins for the Employers, this Tax is when his business starts to run.
In contrast, there are individuals who have been able to obtain an individual tax exemption from the Government, although business activities have not yet begun. In this case when the effort begins is the moment and date listed in the permit letter of that effort.
Section 5
Verse (1)
Pretty obvious.
Verse (2)
Pretty obvious.
Verse (3)
Pretty obvious.
Section 6
A businessman who can choose to be confirmed to be a businessman with a tax is basically not a tax on taxes. However, if he commits the transfer of the Goods to the Taxpayer Taxpayer, then for this transaction, the businessman can declare to the General Tax Directorate to vote for the Taxpayer.
Since he has decided to become a Taxable Businessman, then all the handing out of the Goods to the Businessman of Tax is owed by the Value of Value Tax. Thus the tax credit mechanism in the Value Supplementary Tax system may be running in accordance with the provisions set out in the Act.
Article 7
Verse (1)
If a businessman who reports his efforts to be confirmed to be a businessman with a tax on taxes does not have a mandatory Tax Number, then the Decree on the reinstatement of being a Taxable Businessman is issued at the same time as or after the Pokok Number Mandatory tax is granted.
Verse (2)
The date received by the Confirmation Application Form is the receipt of the letter by the Directorate General of Tax.
Verse (3)
The 3 (three) year limit is intended to uphold the principle of legal certainty and the certainty of the administration of the Directorate General of Taxes.
Article 8
The Value Added Tax is set in the 1984 Value Added Tax Act, which is only fundamentally imposed on the rate of manufacturing or importation of taxable goods. The job of building a building or other non-moving goods is a service effort whose process is similar to the work of creating a Tax-Hit Goods.
Therefore, for the first time the Supplementary Tax Act in 1984, the Income Taxpayer Service, for its inclusion, was charged with the Value Added Tax was the service of the Pemborong or Contractor.
Article 9
Verse (1)
Letter a
The transfer of the Goods to the Tax or Taxpayer Taxpayer by the Taxpayer of the Tax is referred to in this provision no matter who the recipient is.
If the submission was made by the Taxpayer in the Enterprise's environment or its work and the submission was based on the act of law as it is referred to in Article 1 of the Additional Tax Act of 1984, then The transfer of the Goods to the Tax or the Services to that Tax is the tax handover.
Example:
1) P.T. A sewing machine manufacturer sold his production sewing machine in the Pabean Region. The handover of a sewing machine by P.T. A businessman with a tax on the bill is a tax handover.
2) The P.T. A sold machine sewing machine machine that he used to produce the sewing machine. The handover of this used engine is not a tax handover, as the condition "in the enterprise environment or its work" is not met.
P. T. A is not a Pabrikan, Importer or Primary Agent/Lead Engineer of the Jahit Machine Maker Machine.
3) The P.T. A sold a sewing machine that was imported or bought from the Businessman of the Other Tax, due to oversupply or due to other reasons.
The handover of these taxes is a tax handover, since the entire condition of the tax transfer has been fulfilled. The acquisition and handover of these parts is done by employers of taxes in order to run the company or its work.
Letter b
Reviewed from the Value Added Tax angle, the Employers who chose to be confirmed to be the Employers for Tax Do 2 (two) of the submission of Tax Goods, namely:
1) The Redness Of The Taxpayer To The Businessman Is Tax.
This submission is a tax handover.
2) The Redness Of The Taxpayer To Not The Businessman is Taxable.
This submission is not a tax handover.
Example:
P. T. A textile trader chose to be confirmed to be a Taxable Businessman for the transfer of textiles (Goods to Tax) as follows:
1. Selling textiles to the Kemeja Factory.
2. Donate textiles to victims of natural disaster.
3. Provide textiles to Employees as a Gift of Lebaran or for work clothes.
4. Selling textiles to the Government.
5. Selling textiles to Mr. B. The repurview of the textile-repaid textiles Value Added Value is only the submission of textiles to the Kemeja Factory, because the Kemeja Factory is the Taxable Businessman (Pabrikan).
The other surrender is not a tax handover because the buyer or recipient is not a Tax-Hiter.
Verse (2)
Pretty obvious.
Article 10
Verse (1)
All Import Goods Imports are essentially subject to the 1984 Value Added Tax. But in order to align with the Customs legislation in particular that regulates the traffic of certain goods that are exempt from the imposition of the Customs, then over some activities including the inclusion of certain taxable goods into the Republic's territory. Indonesia is not defined as the Imports of Tax Goods and therefore the Value Added Tax and Sales Tax of the Mewah Goods is not levied.
Verse (2)
Pretty obvious.
Article 11
Verse (1)
The activities described in these provisions are generally part of the activities of picking or preserving agricultural produce in the broad sense that includes the fields of plantations, forestry, fisheries and farms. Through these activities the result of such a field is to be useful or more useful for producers and consumers.
Although due to the change of property or form of goods, such activities are not an activity of the processing process or process of manufacturing.
Example:
1) reap, peel the rice or the kacangkacangan, peel and cleanse the kapok or cotton of the skin, seeds and capok/capac;
2) cut and skin the wood into round wood, or the animal becomes fresh meat in the form of small pieces and large either frozen or not, or coffee fruit into coffee beans;
3) string flowers or fresh fruit;
4) cleaning, peeling, drying and salting shrimp, toads, fish and other sea results or agricultural produce throughout done not through the cooking process;
5) sorting and displaying tobacco, onions and cloves;
6) levied the results of forests such as fruit, leaves, sap and so on or leaping the results of farms and fishing such as eggs, pearl skin and so on.
Whether the activity is done by hand or in other ways does not become a problem as long as the activity is carried out in the field of agriculture referred to above.
Verse (2)
Pretty obvious.
Article 12
Mining efforts in the excavation materials may include public inquiry activities, explorations, exploitation, processing and refining, transport and sales.
Judging from the nature of its activities, the activities up to the level of exploitation are still extraction (the distraction).
The scope of the Supplemental Tax Act of 1984 was limited to the Goods of Taxes as a result of the manufacturing process. The provisions of this section give affirmation that the naming of the material is owed by the Value of Value Added Tax is if the material has undergone a processing and purification process. Whereas the material that is not in the process of processing and purification, and a new eye, is the result that is taken from the surface or from within the soil both on land and in the sea whose properties and forms have not yet changed is not the Goods. Tax. Therefore, the Cloud Service may be used for the purpose of delivering the Cloud Service to the Cloud Service.
Article 13
The inclusion of the name of the item is intended to be easily distinguished between the Goods and Not the Goods of the Tax. The unit (quantum) unit is required to facilitate the calculation of the Base Taxes.
Section 14
For the submission of certain taxable goods, it is often the case that in the price or payment received by the Employers for Tax is accounted for by the amount of the Added Value Tax owed.
In such case without leaving a single tariff principle in the 1984 Value Added Tax Act, then the Value Added Tax portion that is already included in that price, must be recalculated with the number of guidelines equal to 10/110 part of the price or payment received by the Employers Tax.
Example:
The Bread Factory handed over a piece of bread at a price of Rp 1,100,
In those prices already accounted for an indebted Value Added Tax.
Value-added Tax is calculated by 10/110 x Rp 1,100, = Rp 110,-
Article 15
Pretty obvious.
Section 16
The provisions of this section are intended to specify the grouping of items charged with the Sales Tax of the Mewah Goods as specified in Section 8 of the 1984 Value Added Tax Act.
Verse (1)
The provisions of this paragraph set up the clustering of goods that are charged with the Sale of Mewah Goods at a rate of 1O% (ten percent).
Verse (2)
The provisions of this paragraph set up the clustering of goods that are charged with the Sales Tax of the Mewah Goods at a rate of 20% (twenty percent).
Verse (3)
Pretty obvious.
Section 17
Verse (1)
The sale of the retour contains the meaning that some or all of the submission of the Tax Hit has been cancelled. If previously the Value Added Tax and Sales Tax for the Mewah Goods had been levied, then the vote was done not as it should be.
Therefore, the Value Added Tax and Sales Tax for the sale of the Mewah on the sale of the Retour which occurs in a different Tax Period by the time of the submission of the Tax Hitting, may be credited or taken into account with the tax owed. In the course of the sale of the sale of the retour.
Verse (2)
Pretty obvious.
Article 18
Verse (1)
In Article 9 of the paragraph (2) of the Supplementary Tax Act 1984 it is determined that the Input Tax in a Tax Term may be credited in the same Tax Age.
If it's because of something the Businessman Gets Taxes can't do the Tax Input with the Output Tax, because the Pajamas are different, then the Employers in question can apply to the Director-General of Tax. to be allowed to perform the Input Tax Credit from a certain Tax Age against the Output Tax of another Tax Age.
Verse (2)
Pretty obvious.
Verse (3)
Pretty obvious.
Section 19
Verse (1)
Employers who choose to be a Taxable Businessman can only credit the Input Tax on the Output Tax on the Taxpayer portion that it is being invaded to the Taxpayer or in export.
The restriction of the amount of Input Tax that may be credited by the Businessman Who Chooses To Be A Businessman of this Tax is in line with the provisions as set forth in Section 9 of the paragraph (5) and paragraph (6) of the Supplemental Tax Act 1984 establish that for Employers who choose to be Taxable Entrepreneurs are only the Input Taxes with regard to the submission of a tax that can be credited.
And then the Input Tax of the Goods, which the businessman, who was given to the businessman, is not a taxable-for-tax, is not credited with being credited, is being tax input from the inventory of the tax hit, can still be credited with the data of the time The next tax on the Goods of the Tax is transferred to the Businessman of Tax or Exporting.
Verse (2)
If the company is in a verse (1) above other than the export of the Goods, then the sale of the Mewah on which the Mewah has paid the price of the Mewah may be returned. For example, the exporter buys sedan cars from Pabrikan in the country. Then the sedan was exported. Since he has stated choosing to be confirmed to be a Taxable Businessman, the Sale Tax of the Luxury Goods paid for the purchase of the later exported saloon car can be re-requested.
Section 20
In Article 11 and Section 12 of the Supplementary Tax Act 1984 it is determined that the tax is owed at the time of the submission of the Tax/Income Tax and in the residence, place or place in the business. In Article 20 of the Regulation, the Government is further affirmed when the tax debt and this debt is billable.
Verse (1)
The provisions of this paragraph provide further affirmation of the timing of the tax debt as specified in Section 11 of the 1984 Value Added Tax Act.
Letter a
When the handover of the moving goods is not always associated with the various terms of surrender that are prevalent in the trade world. A Value Added Tax is the establishment that the handover of the moving goods has occurred at the time when the goods are removed from the Employers In Taxes (sellers) with direct or indirect means to be handed over to the other party. Because it is a tax owed at the time the goods are handed over to the second party or to the buyer or at the time the goods are handed over by a carrier, the transit service, the transit company or the other third party for or on behalf of the second party or Buyer.
Letter b
In determining when the submission of the goods does not move, the Value Added Tax is the establishment that a submission can only be performed if the goods are phicically available. Therefore, the indebted tax at the time of the submission of the non-movable goods is performed, which is at the time of the letter or the agreement that results in the transfer of the rights to the goods signed by the parties.
Example:
The purchase agreement for a house was signed on May 1, 1985. The house was completed on 1 August 1985. The handover agreement to use or control the house was made or signed on 1 September 1985.
When the tax is owed is September 1, 1985.
If any such letter or deed is made or signed, the goods are not moved or are in possession of the buyer or of the recipient, then the tax is owed at the time the goods are actually submitted or are in place. control of the buyer or recipient of the goods.
Example:
The house was ready for sale and was given real estate on 1 August 1985. The sale agreement was signed on 1 September 1985. When the tax is owed is August 1, 1985.
The handover of non-movable goods made by an agreement would hand over the goods in a given period cannot be used to determine when the debt was owed.
Letter c
Generally, the work of building services and other non-moving goods is completed in a given period. And before the service is completed and ready to be delivered has received payment in advance before the work of the work commencing or the payment of a portion of the completion of the service job in accordance with the stage or progress of the completion of the work. In this case in accordance with the provisions as set forth in Section 13 of the paragraph (2) of the Supplemental Tax Act 1984, the tax is indebted by the time the payment is received by the Pemborong or Contractor.
After the construction of the building or the unmoving item was completed, the services were completely handed over to the recipient of the service. In this case in accordance with Article 13 of the paragraph (1) of the Supplementary Tax Act 1984, the tax owed at the time of the submission of the Income Tax was carried out, although the payment of the payment of such a service was not accepted by Pemborong or Contractor.
Example:
1) Date of 1 April 1985, the Treaty of tamping, signed and received a advance of 20%.
2) dated May 1, 1985, Job completed 20%, received the payment of the ke1 stage.
3) Date 1 June 1985, Job completed 50%, received the payment of the second stage.
4) Date on June 20, 1985, Job completed 80%, received by 3rd stage payment.
5) Date on August 25, 1985, Job completed 100%, building or non-moving goods handed over.
6) On September 1, 1985, received the last stage payment (ke4) of 95% of the price of borongan.
7) On 1 March 1986, Received payment of the payment of all the services.
At number 1) s/d number 4) the tax owed on the date of the receipt of the payment (stage), in number 5) s/d number 7) the debt owed on August 25, 1985, or when the outings (buildings or non-movable goods) were completed and submitted to its owner.
The date of the payment is 6) and 7) does not need to be noticed, as it does not include the time determining the debt tax according to the acrual basis that is embraced in the 1984 Value Added Tax.
Letter d
When taxes on the import of Tax Goods are when the goods are included in the Customs Area in accordance with the Customs laws, while the tax rate is at the same time as the customs vote. Come in.
Verse (2)
The provisions of this paragraph provide further affirmation of the place of the tax debt as specified in Section 12 of the Value Added Tax Act of 1984.
Letter a
The taxable tax place on the submission of the Goods of Taxes is deemed necessary to establish the competence of the region of each office of the Directorate General of Tax c.q. Tax Inspection for wearing the Tax.
In the case of the Employers Tax is granted permission to select one debunking tax place, then the debt tax place is at the chosen place.
That ' s the place that determines the authority of the Tax Inspection Office to charge taxes.
In the case of the Employers Tax has branches and each has a sales administration and commits a submission of goods and does not choose or not be granted permission to choose one of the debunking tax places, then the taxable place is owed. is the location and/or business place of each branch that gives up the goods, and each of those places that determines the competence of the jurisdiction of each of the Tax Inspection Office to charge the tax.
Letter b
The taxable tax place on the import of the Tax Goods is deemed necessary to establish the competence of the territory of the Office of the Directorate General of Customs and Excise to levy taxes. Therefore, the site was designated at the site of the admission document for the admission of goods to be completed in each of the Office of the Directorate General of Customs and Excise.
Section 21
This provision is intended to provide an ease for the Taxable Businessman who has more than one place as a taxable place.
The Taxable Businessman who wants to choose one of the places for the debunking tax place, must submit a written plea to the Director General of Tax.
If the Director General of Tax gives approval to the Taxpayer, then the tax on the agreed place is in place.
Article 22
Verse (1)
The Value-added Tax and Sales Tax on the Mewah Goods owed to the importation of the Tax Goods is carried out by the Directorate General of Customs and Excise jointly with the time of its Customs vote.
Therefore, in the event that the Customs election is suspended under the applicable Pabean laws, then the Value Added Tax and/or Sales Tax of the Mewd is pending.
Verse (2)
Pretty obvious.
Verse (3)
Pretty obvious.
Section 23
Verse (1)
Pretty obvious.
Verse (2)
These provisions constitute deviations from the provisions set out in paragraph (1).
For Entrepreneurs With Taxes who have a subscription or a fixed buyer and a transfer of the Goods to them it happens several times in a tax period, then the Tax Taxpayer may apply for a written request to allow it to be approved. Create a single tax on the tax, including the entire amount of tax-related items. The Director General of Tax will give a decision on the plea. The Businessman of the Tax does not need to make one Tax Faktur for any transfer of the Goods to the Tax.
Verse (3)
Pretty obvious.
Section 24
Verse (1)
Time-running for the creation of Tax Fakes is intended to provide a reasonable amount of time so that it can relieve the payment of Value Added Tax on the Taxable tax that does the transaction on a credit card.
It is given that the Value Added Tax Act follows the acrual basis. In addition, the term is intended to conform to the practice of the administration of the business, which in general a Faktur is created after the submission of goods. Where payment is made before the handover of the Goods or Services Tax, Faktur Tax must also be made in the same time frame.
To make it easier to adjust the term in question to the development of the business world, the Finance Minister authorized another term to create a Tax Faktur.
Verse (2)
The provisions in this paragraph set about when the creation of the Tax Fakes in the implementation of the submission of the Tax Service Credit:
a. If during the term of the Cloud Service, Client must obtain a copy of the Cloud Service for the duration of the term of the Cloud Service, and the following terms are not limited to the following: That's though the whole of the Services Tax isn't finished.
This is in accordance with the provisions in Section 13 of the paragraph (2) of the Supplemental Tax Act 1984 which specifies that, if the payment occurs before the submission, then the tax is owed at the time payment is accepted;
b. If the Services of the Income Tax has been completed entirely and submitted to the owner or owner, then the Tax Faktur must be made in a certain time after the delivery of the proceeds of the Services, although there is still a part of the tax. A job that's not yet received by payment.
Verse (3)
The Joint Tax invoice must be made at the end of the month in the submission of the Goods. This provision is intended to provide the relative justice of the Taxable Businessman who does not make the Combined Tax Faktur be linked with the term of the tax payment to the State Kas.
Section 25
This provision is a further affirmation of the provisions set forth in Article 16 of the Supplementary Tax Statute 1984 on the Excessive Payment which may be returned by the Taxpayer of the Tax in question. Such overage includes the Value Added Tax payment and/or Sales Tax of the Luxury Goods. This surplus is the right to be a tax on taxes. To the extent that the overage in excess of the Value Added Tax and the Sales Tax of the Mewah Goods is not regulated specifically by the Minister of Finance, then the method of development follows the provisions set forth in the Law Number. 6 Years 1983 on the General Terms and Taxation Way.
Article 26
In order to exercise Government Regulation No. 38 of 1983 has been issued by various regulations and guidelines for the implementation of the Additional Tax Act 1984 in the case of the Decree of the Finance Minister of the Republic of Indonesia, the Decree of the Decree or The Circulation Of The Director General Of Taxes. With the release of Government Regulation No. 38 of 1983, the rules of the law are declared to remain in force as long as it has not issued a new provision under this Government's Regulation with the intent to prevent it from occurring. Legal void.
Section 27
Pretty obvious.
Article 28
Pretty obvious.
