vices Office where private or body conduct activities build their own listed activities, the NPWP column listed on the Tax Deposit Letter as referred to on the paragraph (2) filled with the NPWP of the person ' s personal or body.
(4) In terms of place where the building is established is in the work area of the different Pratama Tax Services Office with the Tax Services Office where the private person or body performing its own building activities is registered, the Tax Deposits Letter as referred to in paragraph (2) are filled with the following conditions:
a. NPWP column is filled with:
1. figure 0 (zero) at 9 (nine) first digits;
2. The value of the Pratama Tax Services Office whose work region includes where the building was set up at the next 3 (three) digits; and
3. Figure 0 (zero) at the last 3 (three) digits.
B. on the "Wajib Tax/Rector" box filled with the name and NPWP of the person ' s personal or body doing the building activities.
(5) In the event of a person who performs self-build activities yet has no NPWP, the Tax Deposits Letter as referred to in paragraph (2) is filled with the provision as follows:
a. NPWP column is filled with:
1. figure 0 (zero) at 9 (nine) first digits;
2. The value of the Pratama Tax Services Office whose work region includes where the building was set up at the next 3 (three) digits; and
3. Figure 0 (zero) at the last 3 (three) digits.
B. on the "Wajib Tax/Rector" box filled the name and address of a person or body that performs its own building activities.
Section 8
(1) A person or entity that performs its own activities is required to report the payment of the owed Value Tax as referred to in Article 7 of the paragraph (1) to the Pratama Tax Services Office whose work region includes the premises The building was created by using the third sheet of the Tax Deposits Letter as referred to in Article 7 of the paragraph (2), the longest ending the following month after the end of the tax period.
(2) In the event of a person or body that performs its own building activities has been confirmed as a Taxable Businessman and the place of the building is established in the work area of the Pratama Tax Services Office where the person or body of the body is located. Registered, self-built, self-building, or self-building activities are required to report their own building activities in the Value Tax Period. in Article 7 of the paragraph (2).
(3) In terms of private persons or bodies conducting their own building activities have been confirmed as the Taxable Businessman and the place of the building was established to be in the work area of the different Pratama Tax Services Office with the Service Office A personal person or entity registered, private or entity that performs its own activities, in addition to reporting an additional debt tax deposit, referred to as a paragraph (1) is required to report an activity. Build a new version of this file. attach a copy of the third sheet of the Tax Deposit Letter as referred to in Article 7 of the paragraph (2).
(4) In the case of the Employers Tax is referred to in paragraph (2) and paragraph (3) is listed in the Office of the Madya Tax Services, the Office of Tax Services in the Office of the Office of the Directorate General of the Tax General Tax Mandatory Tax, or the Office of Tax Services in the environment Office of the Directorate General of Special Jakarta Tax, Businessmen With Such Taxes, in addition to the mandatory reporting of the owed Value Tax deposit as referred to in paragraph (1), are required to report its own building activities in the Value Added Tax Time Notification by attaching a copy of the sheet third of the Tax Deposits Referred To in Article 7 of the paragraph (2).
Section 9
(1) In the event of a person or entity that performs its own activities does not perform the additional Contractual Tax-deposit obligations as referred to in Article 7 of the paragraph (1) and/or the reporting obligations as referred to in the Section 8 of the paragraph (1), Head of the Pratama Tax Services Office whose work region includes building premises established or the Head of the Tax Services Office where the registered Tax Mandatory Service may issue a letter of reprimand according to the example of the format as listed below. in Annex I which is an inseparable part of the Regulation of this Minister.
(2) In the event of a person or entity that performs its own building activities has committed the Supplemental Tax Tax or the Value Added Tax reporting on its own building activities but based on data owned and obtained by the Directorate A Tax General is believed to be an indication of unreasonable reporting or reporting, the Chief of the Pratama Tax Services Office as referred to in paragraph (1) may publish a letter of the format according to the example of the format as set forth in Annex II. which is an inseparable part of this Minister ' s Regulation.
(3) If in the event of 14 (fourteen) days from the publication of a letter of complaint as referred to in the paragraph (1) or the letter of the complaint as referred to in the paragraph (2), the person or person has not yet been hired and reported the Additional Taxes. Outstanding value for self-building activities, Head of the Pratama Tax Services whose work area includes building sites established can perform verification or examination to establish the magnitude of the owed Value Added Tax. The self-built activities.
(4) Based on the results of verification or examination as referred to in paragraph (3), the Head of the Office of Tax Services publishes the tax decree on its own building activities.
(5) In terms of private persons or bodies performing self-building activities have not yet had NPWP, the Head of the Pratama Tax Services office in office publishes the NPWP in accordance with the laws in the taxation field.
(6) In terms of personal or body persons who conduct self-build activities already have NPWP but in contrast to where the building is established, the Chief of the Pratama Tax Services office is in office publishing the NPWP as a branch as per the provisions In the field of taxation.
Section 10
The input tax paid in connection with the building activities itself cannot be credited.
Section 11
The terms of the designation in office are referred to in Article 6 of the paragraph (2), governed by the Regulation of the Director General of the Tax.
porting charges incurred and/or paid to build the building, but not true or incomplete,
the amount of fees incurred and/or paid to build the building as referred to in Article 3 of the paragraph (2) is assigned a position by the Director General of the Tax.
