SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 51, 1983 | (FINEK. TAXES. The economy. Money. Explanation in the Additional Gazette of the Republic of Indonesia Number 3264) |
CONSTITUTION OF THE REPUBLIC OF INDONESIA
NUMBER 8 YEAR 1983
ABOUT
VALUE-ADDED THE VALUE OF GOODS AND SERVICES AND TAXES
SALES OF LUXURY GOODS
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,, weighed: a. that the State of the Republic of Indonesia is a legal state based on Pancasila and the Basic Law of 1945 that upholds the rights and obligations of citizens because it puts taxation as one of the embodiment of a state obligation for each citizens who are a means of role as well as in state financing and national development;
., b. that the taxation system which is the basis for the implementation of the state tax on which this is in effect does not match the level of economic growth and social life of the Indonesian people, both in terms of national cooperation and of the social life of Indonesia. in the rate of development that has been reached;
., c. that the taxation system, in particular which is stated in the indirect tax provisions that applies so long as it has not been able to move the role as well as all layers of employers in taxes in increasing the income of the state necessary to realize the survival of the country and the continuity of development based on national development principles;
., d. that this adult-current sales tax system is no longer in compliance as a means that can support such needs above;
., e. that is therefore considered necessary to rearrange the sales tax system with the value-added tax system of goods and services and sales tax on luxury goods by undrau;
.,, Given: 1. Section 5 of the paragraph (1) juncto Section 20 of the paragraph (1) and Section 23 of the paragraph (2) of the Basic Law of 1945;
., 2. The Decree of the People's Consultative Assembly of the Republic of Indonesia Number II/MPR/1983 on the Outline Of The Bow Of The Country Of The Republic Of Indonesia;
., 3. Law Number 6 Of 1983 On General Terms And Taxation Methods (state Sheet Of 1983 Number 49, Extra State Sheet Number 3262);
., 4. Law Number 7 Year 1983 on Income Tax (1983 State Sheet Number 50, Extra State Sheet Number 3263);
With Approval
REPRESENTATIVE COUNCIL OF THE PEOPLE OF THE REPUBLIC OF INDONESIA
DECIDED:
By Revoke:
Law Number 35 Of 1953 On The Termination Of The Emergency Act Number 19 Of 1951 On The Sale Tax (state Gazette 1951 Number 94) As An Act (state Gazette 1953 Number 85, Additional Sheet Of State) Number 489) As Many Times Was Changed And Plus The Last With Law Number 2 Of 1968 On The Change And Additional The 1951 Sales Tax Act (state Gazette 1968 Number 14, Additional Gazette Number Twenty 2847);
.,, Setting: LEGISLATION ON THE VALUE-ADDED TAX OF GOODS AND SERVICES AND SALES TAX OVER LUXURY GOODS.
BAB I
UMUM PROVISIONS
PASAL 1
In this law referred to:
., a., a. The Customs Area is the territory of the Republic of Indonesia which in it applies customs laws;
., b. It is the property that is in the hands of the living, or the law, or the goods, or the goods.
., c. A taxable item is the item as referred to in the letter b as a result of a tax (manufacturer) processing process under this law;
D. Submission of Tax Items:
.,, 1) Which is included in the understanding of the Recession of Tax Goods is:
.,, a) the submission of the rights to the Tax Goods due to an agreement;
.,, b) the transfer of the Taxpayer Taxpayer by a purchasing lease agreement and leasing agreement;
c) transfer of production output in moving state;
.,, d) the submission of the Taxable Goods to the intermediary trader or through the auctioneer;
e) its own use and cuma-cumin giving;
., f) the remaining stockpiles of Taxes at the time of the company's disbandment;
2) Which is not included in the Understanding of the Taxable Merchandise is:
.,
.,, a) the submission of the Tax Goods to the Realtor as set out in the Code of Trade Law;
(b) the submission of the Taxable Goods for a guarantee of a hues;
c) transfer interest in part or entire company.
., e. A service is all business activities and services based on a binding or legal action that causes a goods, facilities, or right to be used;
., f. The Taxable service is a service that is referred to in the letter e which is taxed under this law;
., g. The handover of the Income Tax is the activities of carrying out the Tax Services which are conducted within the company's environment or in its work including the Income Tax Services which are committed to its own benefit;
h. Import is all activities incorporating goods into the Pabean Region;
i. Export is all activities issuing goods out of the Pabean Region;
., j. Trade is the activities of purchasing and selling goods without changing its shape or its nature;
., k. An entrepreneur is a person or entity in any form that is in a corporate environment or its work of producing goods, importing goods, exporting goods, conducting trading ventures, or undertaking a service effort;
., l. The Businessman of Tax is a businessman in the case of k that is taxed on the basis of this law.
Not included in the understanding of the Taxable Businessman is a small businessman whose limits and size are further set by the Minister of Finance;
., m. Generating is the process of processing through the process of changing the shape or the nature of an item from its original form into new goods or having a new purpose including creating, cooking, assembing, mixing, packing, bottling, and mining or To get people or other bodies to do that thing.
.,, which does not include in the sense of Generating is:
1) planting or picking agricultural produce or maintaining an animal;
2) capture or maintain a fish;
3) drying or salting the food;
.,, 4) enclags or braiding that is typically in large or retail trading ventures;
., .5) providing food and drinks at restaurants, lodging houses, or those implemented by the catering venture;
., n. The base of the tax rate is the amount of Jual Price, the requested replacement or the one that should be requested by the seller or the licensee or the Import Value used as the basis for calculating the indebted tax;
., o. 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 Goods, excluding taxes collected according to this Act, the discount that is listed in the Tax Faktur, and the price of the returned items;
., p. Reimbursed is the value of money, including all expenses requested or should be requested by the service provider due to the submission of the Services, excluding taxes collected according to this Act and the discount that is listed in the Tax Faktur;
., q. Import Value is a value of money that is the basis of the import duties plus any other levies imposed under the provisions of the Customs Law, for the Import of Taxpayer Goods, excluding tax levied according to this law;
R. A buyer is a person or body that accepts the submission of the Goods Tax;
., s. The recipient of the Services is the person or body that accepts the submission of the Services Tax;
., t. A Tax Invoice is a proof of tax-tax made by the Taxpayer or the Directorate General of Customs and Excise at the time of the transfer of the Goods or Services to Tax or at the time of the import of the Tax Goods;
., u. An Input Tax is the Value Added Tax paid by the Employers in the purchase of the Tax Revenue, the receipt of the Income Tax, or the importation of the Tax Goods;
., v. The Output Tax is the Value Added Tax Picked Up By The Businessman of Tax on the time of the handover of the Tax or Taxable Services;
., w. Tax Time is a long period of time equal to a single month of the taxable, unless otherwise specified by the Minister of Finance.
Section 2
.,, (1) In terms of Jual Price or Reimburse are affected by the special relationship, then the Jual Price or Reimburse is calculated on the basis of the reasonable market price at the time the submission of the Goods Tax or the Taxpayer that it is done.
.,, (2) The privileged relationship as referred to in paragraph (1) is considered to be in the case of:
.,
., a., a. two or more Entrepreneurs, directly or indirectly under the ownership or mastery of the same Employers, or
., b. Employers include a capital of 25% (twenty-five percent) or more than the amount of capital on the other Employers, or the relationship between the Employers that includes its capital by 25% (twenty-five percent) or more on two or more parties or more, so is the relationship between the two parties or the last mentioned last.
BAB II
THE PRONUNCIATION OF THE TAXABLE BUSINESSMAN
Section 3
(1) The (1) Employers under the provisions of Article 4 of the (1) letter a and d are taxed, it is required to report its business to the Directorate General of Tax in the place of the Employers at the residence or to be confirmed to be a Businessman. Taxes in the term are defined by the Government Regulation.
., (2) The person or body who exports goods and/or handing out the Taxable Goods in the Customs Area to the Taxable Businessman, may choose to be confirmed to be a Taxable Businessman in the place of the person or the body is housed or Right.
(3) The Director General of Tax issued a Strengthening Decision Letter.
(4) Employers Who do not report their efforts as referred to in verse (1), are required to impose a tax owed by the sanction of an administrative fine of 2% (two percent) of the Basic Income Tax.
BAB III
TAX OBJECTS AND LOGGING OBLIGATIONS
Section 4
(1) The Value Added Tax is charged above:
.,
., a., a. The submission of the Cloud Service is available in the IBM Cloud Service and the IBM International Cloud Service.
.,, 1) generate the Taxable Goods;
2) importing the Taxable Goods;
., 3) have a special relationship with the Employers referred to in the letters a number 1) and the figure 2);
.,, 4) acts as the main grooser or lead agent of the Employers referred to in the letters a number 1) and the figure 2);
., .5) be the holder of the rights or rights holder using the patents and trademarks of the Goods.
., b. The transfer of the Goods to the Taxable Businessman in the Pabean Region in the corporate environment or employment by the businessman who chose to be confirmed to be a Taxable Businessman;
c. import of Taxable Goods;
D. The delivery of the Services is
(2) With Government Regulation:
.,
., a., a. A Value Added Tax may be applied to all Taxpayer-imposed submissions imposed in the Pabean Region by a large merchant or retail trader in a corporate environment or job;
B. set up the submission of the services types that are charged with Value Added Tax.
Section 5
.,, (1) In addition to the tax imposition as referred to in Section 4, it is also charged with the Sales Tax of the Luxury Items against:
.,
., a., a. The transfer of the Mewah Company in the Pabean Region within the company's environment or its work;
B. Import Your Luxury Goods.
.,, (2) The Sales Tax of the Mewah Goods is imposed only one time at the time of submission by the Employers who produce or at the time of import.
Section 6
.,, (1) Each Employers Taxpayer is required to record all amounts of price and the submission of a Tax or Taxable Service in the company's bookkeeping.
.,, (2) On the record in the ledger it must be listed separately and clearly, the amount of price and submission of the tax owed goods or services, which is not in tax debt, is charged 0% (zero percent), and which taxes are charged. Sales Of Luxury Goods.
.,, (3) Employers under the 1984 Income Tax Act voted in tax on the guidelines of the calculation norm, as long as the Supplemental Tax of Goods and Services Value, is required to make a regular record of the gross circulation value, That is the basis for the Value of Value Taxes.
BAB IV
TAX RATES AND HOW TO CALCULATE TAXES
Section 7
(1) The value of Value Added Tax amounts to 10% (ten percent),
(2) Over export of goods are taxed at 0% (zero percent) tariff,
.,, (3) With Government Regulation, the tax rate as determined in paragraph (1) can be changed to a low yield of 5% (five percent) and as high as 15% (fifteen per cent).
Section 8
., (1) The Sales Tax Rate Over Luxury Goods is 10% (ten percent) and 20% (twenty percent).
(2) Over the export of Mewah Goods is taxed at a rate of 0% (zero percent).
.,, (3) With the Government Regulation the tax rate as determined in paragraph (1) can be changed to as high as 35% (thirty-five percent).
.,, (4) With the Government Regulation specified the Group of Goods charged with the Sale Tax of the Mewah as it is referred to in paragraph (1).
., (5) the type and type of Goods that the Sales Tax is charged with the Mewah according to the paragraph (4) is governed by the Minister of Finance.
Section 9
.,, (1) The Value Added Value Tax in a Tax Period is calculated by switching the tariff as set out in Section 7 with the Base Charge of Tax.
.,, (2) Input Taxes in a Tax Term may be credited with the Output Tax for the same time.
.,, (3) If in a Time Tax, the Output Tax is greater than the Input Tax, then the difference is a tax payable by the Taxpayer Payable.
.,, (4) If in a Tax Period, Input Tax is greater than the Output Tax, then the difference is a tax overcompensate that may be compensated by the debt owed in the next Tax Period, or be refundable.
.,, (5) If in a Tax Period, Businessman Taxable on the side of a tax handover also makes the handover no tax, as long as the portion of the tax hand can be known for certain of the records in the ledger, Then the sum of the Input Taxes can be credited with only the Input Tax that has been paid at the time of the acquisition or importing of the Goods Payable To The Employers Of Taxes, or who are used to produce the Goods for Tax.
.,, (6) In the case of a tax handover or the handover section not to be tax as referred to in paragraph (5) cannot be known, the Finance Minister may set a guideline the calculation of the amount of Input Tax that can be It is credited for the handover section.
.,, (7) Employers under the 1984 Income Tax Act vote taxed with the Norma Count ' s guidelines, throughout the Supplemental Value Tax debt, can credit the Input Tax that has been paid against the Output Tax which must be levied, by using the Input Tax credit calculation guidelines set out by the Decree of the Minister of Finance.
.,, (8) The Input Tax cannot be credited according to the way set in paragraph (2) for the expenditure to:
.,
., a., a. purchase of Goods or Services before the Employers are confirmed to be Taxable Entrepreneurs;
., b. Purchases of Goods and other expenses that do not have a direct connection to the process of generating any Tax or Taxable Services;
., c. purchase and maintenance of motor vehicle sedans, jeeps, stasion wagon, van and kombi.
Section 10
.,, (1) The Sales Tax of the Mewah Goods indebted in a Tax Period is calculated by diverting the tariff as set out in Section 8, with the Basis for Tax Introduction.
., (2) The Top Sales Tax (s) that are already paid in the time of acquisition or import of the Mewah Goods, cannot be credited with the Value Added Value Tax, collected according to the terms as set out in Section 7.
.,, (3) Taxable Employers who export Mewah Goods may request a tax return on the time of the acquisition of the Mewah Goods exported.
BAB V
AT THE TIME AND THE DEBUNKING TAX PLACE AND
THE TAX CALCULATION REPORT
Section 11
.,, (1) The tax debt in the Tax Period occurs at the time of the submission of the Tax or Taxpayer Taxpayer, or at the time of the import of the Goods.
.,, (2) In terms of payment received before the handover of the Income Tax or Income Tax. then the tax indebted in the Tax Period occurs at the time of payment.
Section 12
.,, (1) Taxable Employers Who Submit Tax or Income Tax Goods, tax debts in their residence or position and/or in the premises are done.
., (2) At the written request of a Taxpayer Who has more than one place of effort, the Director General of Tax can establish one of the places of the business as a debt owed tax.
.,, (3) In terms of imports, the owed tax on the premises of the Goods Goods is included and levied through the Directorate General of Customs and Excise.
Section 13
.,, (1) Each Employers Tax is obliged to create a Tax Faktur at the time of the handover of the Goods to Tax or Services Tax.
.,, (2) If payment is received before the handover of the Income Tax or Income Tax, Faktur Tax is made at the time of payment.
., (3) Deviation from paragraph (1) and paragraph (2), Employers With Taxes may be allowed by the Director General of Tax to make one Tax Faktur covering the entire submission made to the Goods Buyer or Receiving Tax of Goods The same for a month after the end of the taxable month.
., (4) A businessman based on Article 4 of the paragraph (1) letter b is subject to tax, only making a Souvenir Tax basis for the Surrender of Tax Goods to Businessman Taxable.
.,, (5) the Directorate General of Customs and Excise making a Tax Faktur for any tax bill as referred to in Article 12 of the paragraph (3)
.,, (6) In the Tax Fakture must be listed on the submission of the tax imposed according to this law which includes:
.,
., a., a. Name, address, and the Statutory Principal Number of the Employers Tax who hand in the Tax or Tax-Hitting Goods;
., b. Name, address, and the Subject Number of the Taxpayer Taxpayer of the Tax Goods or Beneficiaries of the Tax Service;
., c. Type, type, quantum, unit price, and amount of Jual Price or Reimburse;
D. Value Enhancer tax is levied;
e. Sales tax of the collector ' s luxury goods;
f. The date of surrender.
.,, (7) The size of the size, procurement as well as the manner of delivery of the Tax Fakture is further regulated by the Minister of Finance.
.,, (8) The Taxpayer Who does not make or do not fill in the hood of the Tax Faktur according to the provisions as set in paragraph (1), paragraph (2), and paragraph (6) of the sanction of an administration fine of 2% (two percent) of the Base Tax Service.
Section 14
.,, (1) The person or body that is not confirmed to be a Tax Businessman is forbidden to create a Tax Faktur.
.,, (2) In the event the Tax Faktur has been made, then the person or body as referred to in the paragraph (1) must provide the amount of the tax set forth in the Tax Faktur to the State Kas and the sanction of the administration fine of 2% (two percent) of the Base Charge Tax.
Section 15
.,, (1) The taxpayer is required to report the calculation of the taxes as referred to in Section 9 and Section 10 to the Directorate General of Tax within 20 (twenty) days after the end of the Tax Period by using the Time Notices Letter.
.,, (2) The limitations and documents that must be listed and/or attached to the Term Notices are set forth by the Minister of Finance.
.,, (3) The Term Notices are deemed to be not included if the Taxpayer does not perform, or does not fully carry out the provisions as set in paragraph (1) and paragraph (2)
Section 16
.,, (1) At the written request of the Taxpayer Taxpayer, the excess tax payment that has not been compensated as referred to in Article 9 of the paragraph (4), its return is carried out in the timeframe as set forth in the Act of The General Terms and Terms of Taxation, or in any other term are set forth by the Minister of Finance.
.,, (2) The excess tax repayment of the exported goods is returned within one month.
BAB VI
OTHER LAIN-CONDITIONS
Section 17
Matters concerning the understanding, the manner of the way of voting and the sanction of the administration and the criminal sanctions relating to the implementation of this Act, which are not specifically governed under this law, apply the provisions of the Act. General Terms and Terms of Taxation as well as other laws.
BAB VII
THE TRANSITION PROVISION
Section 18
(1) By the enactment of this Act:
.,
., a., a. All taxes on the Tax or Taxable Services that have been made before this law are applicable, remain in tax debt according to the 1951 Sales Tax Act;
., b. As long as the rules of the law are not issued, then the rules of conduct that are not contrary to this law have not been repealed and are declared to be valid.
.,, (2) The provisions of the implementation as referred to in paragraph (1) are further regulated by the Minister of Finance.
BAB VIII
CLOSING PROVISIONS
Section 19
The things that have not been set up in this Act are set further with Government Regulation.
Section 20
The Act may be called the 1984 Value Added Tax Act.
Section 21
This Act came into force on 1 July 1984.
In order for everyone to know it, order the invitational of this legislation with its placement in the Republic of Indonesia Gazette.
.,, Dislocated in Jakarta
on December 31, 1983
PRESIDENT OF THE REPUBLIC OF INDONESIA,
SUHARTO
Promulgated in Jakarta
on December 31, 1983
MENTERI/SECRETARY OF STATE
REPUBLIC OF INDONESIA,
SUDHARMONO, S.H.
