., a., a. calculation of payment shortcomings of the actual tax amount owed in the format of the Notice of Notices;

., b. Tax Deposit Letter as proof of payment of tax deprivation; and

., c. The Tax Deposit Letter as proof of the administrative sanction is a fine of 150% (one hundred and fifty percent).

., a., a. less paid tax calculation according to the actual circumstances in the format of the Notice of Notices;

., c. The Tax Deposit Letter as proof of the administration's sanctions payment is 50% (fifty percent).

., a., a. Research results for other information as defined in Section 13 of the paragraph (1) Act-Undang;

.,, 1) Notice of Notice; or

.,

., a., a. The treatise on taxation data is related to the Taxes that do not deliver the Notices in the term as referred to in Section 3 paragraph (3) of the Act and after being reprimanded in writing the Notice of Notices is not delivered in time as specified in the Letter of Teguran;

., b. The Treatise on the Commencement Examination is related to the creation of a sumir report on the basis of the results of the Preliminary Evidence Examination not found any indication of a criminal activity in the field of taxation;

., c. The treatise on the findings of the investigation of a criminal offence in the field of taxation in the case of inquiry terminated as referred to in Article 44A Undang-Undang;

., d. The Court's ruling which has obtained the legal force remains against the Criminalised Tax which is criminalised for committing a criminal offence in the field of taxation or other felon that can inflict a loss on state income.

., a., a. Results of the new data that results in the amount of data that are owed to the original data are not revealed. ., b. The results of the study of the Court of Justice who have obtained the legal force remain against the Criminalised Tax which is criminalised for committing a felony in the field of taxation or other felon that can inflict a loss on state income.

., a., a. show and/or lend books or notes, documents that are essentially, and other documents related to earned income, business activities, Taxable free work, or taxable objects;

., b. provide the opportunity to enter a place or space that is viewed as necessary and provide assistance for the examination of the examination; and/or

., e. cuts or tax refunds by third parties under the provisions of the taxation laws.

., a., a. the reduction or elimination of administrative sanctions of interest, fines, and debt increases in accordance with the provisions of the taxation laws in terms of the sanctions imposed due to the peculiarable of the Tax Taxes or not for the his fault;

.,, c. revocation of the tax decree from the results of the examination executed without:

., 1. Delivery of the Checkpoint Results Notification Letter; or
2. The final discussion of the results of the examination with Wajib Tax.

., a., a. errors originating from the summation and/or the reduction and/or multiplicity and/or division of a number; or

., b. a count error caused by the issuer of a tax decree, Tax Bill, or other decision letter related to the taxation field.

., a., a. Defile or discontinue the administrative sanction of interest, fine, and a debt increase in accordance with the provisions of the taxation laws in the event of the sanctions imposed due to the peculiarable of the Tax Taxes, or not for the his fault;

.,, c. parse or cancel the Tax Bill Letter as referred to in Article 14 of the Act, which is not true; or

., d. cancelled the results of a check or tax decree from the results of the examination executed without:

., 1. Delivery of the Checkpoint Results Notification Letter; or
2. The Final Reposition of the Results of Examination with Wajib Tax.

., b. Taxpayers filed an objection but the objection was not considered by the Director General of Tax because it did not meet the requirements.

., a., a. Overpayments due to the Objection Decision, or the Retermination Act, or the Repayment of the Repayment Letter or the additional Less Paid Tax Decree, all of which are approved in the End of the Results. Checks and has been paid before filing an objection.

., b. Overpayments due to the Objection Decision Letter, the Appeal, or the Retrial Decision on a portion of the amount of taxes set forth in the Paid Tax Decree or the Additional Non-paid Taxpayer Provisions or Additional Tax-paid Letters approved in the End of the Results of the Examination, but is paid before the submission of an appeal, an appeal, or a review request, or prior to the issuer of the Decree of Objection, the Termination Of The Appeal, or The Retrial Verdict.

., a., a. In the case of the Compulsory Tax, the interest is provided if the objection letter is not submitted an appeal to the Tax Court;

., b. in the case of the Taxpayer filing an appeal, the interest in return is given if the Appeal of Appeal is not submitted for the Review of the Supreme Court;

.,, c. in the case of the Wajib Tax filing for the Review of Return, the interest in return is given if the Review Ruling has been received by the Director General of the Tax General of the Supreme Court.

., d. has delivered the last Tax Year Earnings Tax Anniversary Letter; and

., a., a. name, address, and signature on top of the meterai as well as the Tax Mandatory Principal Number of the Power Taxpayer Tax;

., b. name, address, and signature as well as the recipient of the Recipient Tax (s) of the recipient; and

., b. Blocking the performance of the taxation laws; or

., c.c. was convicted of committing a felony in the field of taxation or other criminal offenses.

., a., a. can only request the information and/or written proof of the caption and/or written evidence listed in the Finance Minister ' s written permission;

., b. mandatory to keep any information and/or written evidence known or obtained from the Official and/or the Workforce; and

.,, c. can only utilize the captions and/or written evidence according to the purpose of the request of the captions and/or written evidence of or about the Tax Wajib.

., a., a. the completion of the termination of the termination of the Taxpayer Number of the taxpayer as contemplated in Section 2 of the paragraph (7) of the Act and/or the completion of the revocation of the Businessman of the Employers as referred to in Article 2 of the paragraph (9 for a complete acceptance request after December 31, 2007;

., b. the completion of a refund of the excess tax payments that should not be debuned through the research as referred to in Section 17 of the paragraph (2) of the Act for the fully accepted request after December 31, 2007;

.,, c. the correcting of the Flower Granting Decision Letter as referred to in Article 16 of the paragraph (1) of the Act for the issuer of the Flower Granting Decision Letter after 31 December 2007;

., d. the deadline for the Director General of Tax to publish a Letter of Real Decision as referred to in Article 16 of the paragraph (2) of the Act for the submission of a accepted plea after December 31, 2007;

., e. the request for cancellation of the examination as referred to in Article 36 paragraph (1) of the letter d for inspection beginning after December 31, 2007;

., f. the process of solving the objection as referred to in Article 26 and Section 26A of the Act for the submission of objections received after December 31, 2007;

., g. the filing of a lawsuit against the issuer of a tax decree based on an examination that began after December 31, 2007, which in its publication does not conform to the procedure or set of ways that have been set up in the rules of the rules taxation laws; or

., h. the submission of a lawsuit against the issuer of a Decree of Objection in its publication does not conform to the procedure or set of ways that have been set up in the provisions of the taxation laws, for the submission of the objection received after December 31, 2007,

.,, pretty clear

., clear enough.

.,, in effect, the obligation to have the Tax Mandatory Principal Number is attached to any Tax Wajib which has met the subjective and objective requirements. The subjective requirements of this paragraph are the requirements that conform to the provisions regarding the subject tax in the 1984 Income Tax Act and its changes. As for the objective requirement is a requirement for tax subjects who receive or earn income or are required to do the cutting/vote in accordance with the provisions of the 1984 Revenue Tax Act and The change.

A woman who is not in a separate marriage or a separation of her wealth and property, can carry out her pertaxable duties using her husband's taxpayer's subject. In the case of the married woman, she intends to carry out the right and fulfill her pertax obligations on her own behalf, the married woman must register to obtain the Tax Subject Number. This verse is intended to provide legal certainty for married women who do not live separately or are not separated from income and possessions in exercising the right and fulfilling the obligations of taxation separately from her husband.

.,, pretty clear

, in order to provide legal certainty, the start of the investigation as set forth in this verse is the time of the notice that the inquiry began to be told to the General Prosecuting through an investigator of the State Police officials. Indonesia. Thus, in the event the announcement of the commencement of the inquiry has been made, the opportunity to express the unrighteousness of the deed is already closed to Wajib Tax.

., clear enough.

., clear enough.

.,, pretty clear

.,, in principle Wajib Tax has the right to correct a Notice of Notice before the Director General of Tax performs the examination. Nevertheless, in the case of Director General Tax has conducted the examination, Wajib Tax remains given the opportunity to express with his own awareness of the untrue charging of the Notice of Notice throughout the Director General Tax yet published a tax decree. In order to provide legal certainty and avoid the possibility of not being made available the disclosure of the unrighteousness of the filling of the Notice of Notice by the tax examiner, then the disclosure must be made before the tax examiner delivers the Letter Notices Results. This is due to the Notice of the Examination Notice must reflect all the findings produced during the implementation of the examination. As such, the disclosure of the Intrue Charge of the Notice of Notice to the Tax Mandatory Service is made after the Notice of the Results of the Examination will cause the disclosures not to be reflected in the Notice of Results In addition, the disclosure of the untrue filling of the Notice of Notices delivered after the Notice of the Results of the Examination does not reflect the disclosure of the untrue filling of the Notice of Noted Notice of the Notice Mandatory Tax.

., clear enough.

.,, in the case of the Taxpayer Tax after the examination reveals the untrue charging of the Notice of Notices in its own report, the tax examiner must complete its examination to prove the truth of its own report.

., clear enough.

., clear enough.

.,, pretty clear

.,, pretty clear

.,, based on the self assessment system, the tax liability of Wajib Tax is determined by its adhering of subjective and objective requirements. As such, the tax decree and/or Tax Bill for Tax Term, Part Year Tax, or Tax Year before the Tax Invoice is issued the Mandatory Tax-Tax number or confirmed as a Taxable Employer, may be published if obtained data and/or information indicating an unfulfilled taxation obligation of Taxes.
Example:
On January 6, 2009, the Principal Taxpayer was issued on January 6, 2009, in which the tax was issued. As of March 31, 2010, Wajib Tax only delivered the 2008 PPh Tax Year Annual Notice of Tax. In 2010, the Director General of Tax acquired the data that showed that the Taxes in Tax Year 2007 earned income above the income of the tax. Based on the data the Director General of Tax can publish a tax decree and/or Tax Bill for Tax Year 2007.

.,, the application of a tax decree and/or Tax Bill may also be performed if after the deletion of the Tax Subject Number or the revocation of the Businessman's Mandatory Taxes are obtained by the data and/or information that indicates the existence of the tax. Tax liability, or tax year prior to or after the removal of the Tax Required Subject Number or the revocation of the Taxable Businessman's revocation.
Example:
On January 6, 2009, the Principal Taxpayer was issued on January 6, 2009, in which the tax was issued. On December 28, 2011, the Tax Subject Number was removed. In 2013, the Director General of Tax acquired the data that showed that in the Year of Tax 2008, Wajib Tax earned income on Unpaid Income Taxes, in Tax Year 2010, Wajib Tax earned an income that was not yet Reported in the Rp100.000.00 (100 million rupiah) Notice, and in the 2012 Tax Year, Wajib Tax earned income on the income of not taxable. Based on the data the Director General of Tax publishes tax decree and/or Tax Bill for Tax Year 2008, 2010, and 2012.

., clear enough.

.,, pretty clear

.,, in order to execute the Appeal of Appeal of the Tax Court, the Director General of Tax publishes the Decree of the Execution Of The Appeal, that is the decision of the Director General of the Tax issued under the Decree of Appeal of the Court. Taxes and are used as the basis for the discharge of the Court of Appeal from the Court of Taxes to the Termination Of The Appeal may be recorded into the taxation administration system.

.,, in order to carry out the Ruling Review Ruling of the Supreme Court, the Director General of Tax publishes the Decree of the Implementation of the Review verdict, namely the decision of the Director General of the Tax issued based on the Putermination The review of the Supreme Court and used as the basis for implementing the Court of Justice's Return of the Supreme Court in order to Ruling The Review may be noted into the taxation administration system.

.,, pretty clear

., clear enough.

.,, referred to as "privileged relationship" is the special relationship as referred to in Article 18 of the paragraph (4) of the Act on Income Tax of 1984.

.,, pretty clear

., clear enough.

., to provide the guidelines in canceling the results of the examination or the tax decree of the examination results as referred to in paragraph (1), it needs to be confirmed that the cancellation does not cancel all the vetting activities Never done. Therefore, in order for the results of the examination or the tax decree of the examination results is a product of law published in accordance with the provisions of the taxation laws, then the Director General of Tax continues the examination which have been cancelled by carrying out an unperformed examination procedure in the form of the delivery of the Examination Results Notice and/or The Final Disposition of the Examination.

., clear enough.

.,, the introduction of criminal sanctions is the latest attempt to improve Wajib Tax ' s compliance. However, for the Taxes that violate the first provision as referred to in Article 38 is not subject to criminal sanctions, but against Wajib Tax is issued a less Pay tax decree. Therefore, the taxpayer, which is because it does not deliver the Notice of Notices, or to deliver the Notice of Notices but the content is not correct or incomplete or attaching the description of the content is not correct, so it may be. Inflict loss on state income, not subject to criminal sanctions if the alpness is first performed by the Taxes. In this case, Wajib Tax was obliged to pay off the deprivation of the amount of tax owed and the administration's sanctions would be up to 200% (two hundred percent) of the amount of tax underpaid.

.,, the tax decree as referred to in Article 13A Act is a decree issued due to the aleness of the first Compulsory Tax as referred to in Article 38 of the Act. It is not a tax decree for the results of the examination based on the End of the Examination as the tax decree in Article 13 and Article 15 of the Act. In the case of such tax decree the tax is required to pay for it. Therefore, the tax decree as referred to in Article 13A of the Act may not be appealed as referred to in Article 25 of the Act or is the proposed reduction or elimination of the administration of Article 36 of the paragraph (1) letter a Act and a reduction or cancellation of an untrue tax decree as referred to in Article 36 of the paragraph (1) of the letter b.

., clear enough.

., clear enough.

.,, in the completion of the objecting process, Wajib Tax reserves the right to present and give the description or obtain an explanation of its objections. Taxpayers may revoke the filing of the objection which has been delivered, before the Director General of Tax delivers a Request Letter To Present.
A Letter of Notice to Present is a letter which is delivered to the Taxpayer Tax that contains the opportunity to attend a meeting with a tax employee in a time set to provide the IBM Cloud Service. The description or explanation of the results of the research objected.

.,, the provisions of this paragraph aim to explain that the administration sanctions contained in the Underpaid Tax Decree and the Supplemental Tax Decree may still be submitted for the reduction or elimination of the sanctions. The administration as defined in Section 36 of the paragraph (1) of the letter of the Act if the objection to the Paid Tax Decree and the Additional Less Pay Tax Decree is revoked by Wajib Tax.

.,, pretty clear

., clear enough.

., in order to provide legal certainty about the addition of the amount of tax that still must be paid by the decision of objection, in this verse it is explained that the addition of the amount of tax that still must be paid is also the sanction of the administration of fines. by 50% (fifty percent) as did the amount of taxes that were not approved in the Final Reposition of the Examination Results.

.,, in order to provide legal certainty so that the Director General of Tax may correct a decree or letter of decree in connection with the implementation of the Earth Tax Act and the Buildings and the Rights of the Rights of the Land and the Rights of the Rights of the Law. Building, correcting of tax decree, Tax Bill, Real Decision Letter, Mind Decision Letter, Decree Reduction of Administration, Decision on Elimination of Administration, Decision on Determination Of Administration, Decree of the Determination of the Act of Law, and the Decree of the Tax, Decision of Cancellation Of Tax Decree, Decision Letter Overage Preamble, or the Flower Allowance Decision Letter, which in its publishing there is a write error, a count error, and/or a misrepresentation of certain provisions in the taxation laws as referred to in this paragraph it is also a true guide to:
a. Debted Tax Notification Letter (SPPT);
B. Earth Tax Tax Decree and Buildings;
C. Earth Tax Tax Bill and Building;
D. Earth and Building Tax Reduction Decision Letter;
e. Order Reduction of the Earth Tax Administration fines and Buildings;
f. Land Rights Entitlements for Land and Less Pay Buildings;
h. The Rights of the Rights of the Rights of the Land and Buildings More Pay;
i. The Warrant of the Rights of the Rights of the Land and the Nihil Building;
J. The Bill of the Customs Rights Acquisition of the Land and Buildings; or
No, The Decree Granting Duties Reduction Duties to Land and Buildings.

., in principle the authority of the Director General of Tax to correct the tax decree, the Tax Bill, or any other letter of decision is intended to exercise good governance duties in accordance with the rules of the law. It's That is "another letter of decision" among other letters of Mind Decision.
In carrying out the task of calculating and setting taxes, whether in publishing a tax warrant, a Tax Bill, or a decision letter relating to taxation may be a mistake or a misnomer being human. The nature of the error or error does not contain a dispute between the Director General of the Tax with the Tax Wajib. In addition, the taxation obligations are continuous and affect each other from the Tax Period to another Tax Age or from the Tax Year to another Tax Year. As such, there may be an error caused by the issuer of a tax decree or a decision letter over the Tax Period or Tax Year, for example there is a correction of the cost of depreciation, amortization, loss compensation, and Forth.
Example:
PT A delivered the Tax Year Notice of the 2008 Tax with compensation to the next year Rp200.000.00 and more paid Rp50,000.000.00.
The PT A delivered a 2009 Tax Year Notice with a neto income of Rp180.000.00. The rest of the losses were not compensated until the 2008 tax year of Rp200,000.00 and there was a tax credit of Rp35,000.000.00. Thus the Tax Year Notice of the Year 2009 stated it was more than Rp35,000.00 and there is still a loss of the loss that can be compensated for the next year of Rp20,000.00.
The PT A has been issued a tax decree for the 2008 Tax Year with a More Pay Tax Letter of Rp15,000.000.00 and the Rp200,000.00, and 2009 Tax Year with the Nihil Tax Decree and the Tax Decree of the Tax Law. With a loss of Rp20,000.00.
In the Tax Year Act 2008, PT A obtained the Appeal of Appeal which stated that the appeal of Wajib Tax was accepted in part, resulting in a compensation that could be compensated for being smaller than that of the Letter. The more pay Tax Act was ever published, which was Rp150.000.00 and more paid to be Rp40.000.000.00. The loss of compensation in the calculation of the tax decree for the 2009 Tax Year becomes smaller, from Rp200.000.00 to Rp150.000.00. Therefore, under Article 16 of the Act, the Director General of Tax is authorized to correct the tax decree for the Year of Tax 2009 resulting from the differences in damages compensation under the provisions of the laws taxation of a loss of Rp20,000.00 to a profit of Rp30,000.000.00 (Rugi Rp20,000.000.00 minus the reduction of a loss compensation of Rp50,000.000.00). As such, the 2009 Nihil Tax Decree, which was published by the Director General of Tax, must be fixed in office as the Underpaid Tax Decree.

., clear enough.

.,, pretty clear

.,, in order to provide justice in the application of the provisions of the taxation laws, the Director General of Tax is authorized to:
The untrue tax decree as referred to in the letter b includes a tax decree published not fully in accordance with the provisions of the taxation laws. A revocation or cancellation of an untrue tax decree may also be given against a filed tax warrant objecting but rejected by reason of not meeting the formal requirements of the submission of the objection as contemplated. in Article 25 of the paragraph (4) of the Act.
The untrue Tax Bill letter as referred to in the letter c includes a Tax Bill published not fully in accordance with the provisions of the taxation laws.
The reduction or elimination of administrative sanctions as referred to in the letter a paragraph applies also to the administration fine of the Earth Tax and the Building and the administration of the Customs Administration of the Rights of the Land and Buildings.
The disclosures or cancellation of the tax decree and the Incorrect Tax Bill as referred to in the letter b and the letter c of this paragraph apply also to the Owed Tax Notices Letter, the Earth Tax Tax Decree and the Building, The Decree Of The Rights To The Land And The Building Of Less Pay, The Rights Of The Rights Of The Right To The Land, And The Additional Buildings, The Letter To The Rights Of The Rights Of The Land And The Building More To Pay, The Letter Of The Command Of The Duty. Rights to the Land and Buildings of Nihil, the Earth Tax Tax Bill and the Building, the Customs Bill of Letters Rights to Land and Building.

., clear enough.

., clear enough.

.,, pretty clear

., clear enough.

., clear enough.

., clear enough.

., clear enough.

.,, these provisions are intended to prevent the possibility of Wajib Tax obtaining interest rewards that should not be accepted in connection with the filing of objections, appeal pleas, or a re-review request.
Therefore, against the portion of the taxes listed in the unagreed tax decree in the final discussion of the examination and are paid by the Tax Wajib before filing an objection, but in the letter of decision of objection, The filing of the objection is granted in part or entirely, resulting in excess tax payments, against the excess payment of the tax, not given the interest in interest. Similarly, in the event of the excess of such tax payments due to the Termination Of The Review or the Return of the Review, the excess payment is not given a interest rate.
Example 1:
For the tax year 2008, against PT A issued a Unpaid Tax Decree (SKPKB) with the amount of tax that still must be paid by Rp1,000.000.00. In the final discussion, taxpayers only approve of taxes that still have to be paid by Rp200,000.00, but Wajib Tax has paid off the entire SKPKB for Rp1,000.000.00 and then appealed to the tax. For another correction. The Director General of Tax publishes a Decree of Objection with the amount of tax that still must be paid to be amounted to Rp600,000.000.00. In this case, Wajib Tax gains a tax overpayment of Rp400.000.00 (Rp1,000.000.00-Rp600.000.000.000.00). Under the terms of this paragraph, over the excess tax repayment of Rp400.000.00 is not given a interest rate.
Similarly, for the Cloud Service, the Cloud Service is not available for the Cloud Service, as applicable. have paid off the tax that still must be paid but objected, and in the matter of objection granted in part or entirely so that resulting in excess tax payments, against the excess payment of such taxes is not given the rewards Flowers. Similarly, in the event of the excess of such tax payments due to the Termination Of The Review or the Return of the Review, the excess payment is not given a interest rate.
Example 2:
For the 2008 Tax Year, the PT A issued a Unpaid Tax Decree (SKPKB) with the amount of tax that still had to be paid Rp1,000.000.00. In the final discussion of the results, the taxpayer agrees to a tax that still has to be paid Rp1,000.000.00, and has paid off all of the SKPKB for Rp1,000.000.00. However, the taxpayer later objected to the tax decree. On the objection of Wajib Tax, the Director General of Tax issued a Decree of Objection by rejecting the Taxpayer ' s plea so that the amount of tax that still must be paid remains by Rp1,000.000.00. The Taxpayer then appealed the Objection Decision. On the appeal of Wajib Tax, the Tax Court granted a partial plea of Wajib Tax so that the amount of taxes that still must be paid to be amounted to Rp700.000.000.00. In this case, Wajib Tax gains a tax overpayment of Rp300.000.00 (Rp1,000.000.00-Rp700.000.000.00). Based on the provisions of this paragraph, the excess tax payment of Rp300,000.00 is not given the interest rate.

.,, pretty clear

., in the sense of the amount of tax that still must be paid increases as it is referred to in this section, including taxes that the state should not be returned to Wajib Tax, or the amount of administrative sanction of interest, a fine, or a penalty. Increase increase.
Example 1:
Against Taxpayers, an Rp80.000.00 (eighty million) Rp80.000.00 Letter of Taxpayer Provisions is issued. In the case of the Underpaid Tax Decree, the section approved by the Taxpayer Tax in the End of Final Examination is Rp50,000.000.00 (fifty million rupiah). The Taxpayer objected to the decision stating that the Letter of Tax Decree was less paid to be Rp70.000.00 (seventy million rupiah). Against the decision, Wajib Tax filed an appeal. The Appeal ruling states that the amount still to be paid in the Letter of Tax Decree Is Less Pay to Rp40.000.00 (forty million rupiah). According to the Law of Appeal, the Director of the Tax General issued a Letter of Taxation of Rp10,000.00 (ten million Rupiahs), which was payment prior to submitting objections were reduced by the number that still must be. Paid by the severing of the appeal Against the ruling of the Appeal, the Director General of Tax submitted a review application back to the Supreme Court. The Review verdict states that Wajib Tax must pay a number as referred to in the Decree of Objection, amounting to Rp70.000.000.00 (seventy million rupiah). Based on the terms of the Review, you will be charged with the amount of tax that still must be paid Rp30,000.00 (thirty million rupiah), consisting of the amount of tax that still must be paid based on the Retrial Decision. reduced by tax repaid before filing an objection (Rp70.000.00-Rp50.000.00 = Rp20,000.00 = Rp20,000.000.00) and plus taxes that should not be returned based on the Putermination of Appeal (Rp50.000.00-Rp40.000.000.00 = Rp10,000.000.00).
Example 2:
Against Taxpayer which delivers a More Pay Notice Letter of Rp90.000.00 (ninety million rupiah). The Notice of the Notice is issued a More Pay Tax Decree at Rp10,000.00 (ten million rupiah). In the case of the Taxpayer Bill, Wajib Tax objected to the decision stating that the More Pay Tax Decree remained at Rp10,000.00 (ten million rupiah). Taxpayers apply for an appeal, with the Severing Appeal stating that the Letter of Taxes Is More Payable to Rp80.000.00 (eighty million rupiah). Based on the ruling of the Appeal, the Director General of Tax issued the Taxpayer of Rp70.000.00 (seventy million rupiah). In this case the Director General of Tax submitted a review application back to the Supreme Court. The Review verdict states that against Wajib Tax can only be given a more pay return of Rp10,000.000.00 (ten million rupiah). Based on the Retrial Decision on the Taxpayer Tax, it is based on the amount of tax that should not be returned by Rp70.000.00 (seventy million rupiah).

.,, pretty clear

.,, pretty clear

.,, pretty clear

., a tax consultant as a power man is considered to rule the provisions of the taxation laws if it can hand over a photocopy of a tax-consultant practice permit supplemented by a Letter of Statement as a tax consultant. Whereas a power officer who is not a tax consultant is considered to rule the provisions of the taxation laws if it can hand over a photocopy of a brevet certificate or a formal education diploma in the field of taxation published by the law. Public or private college with an accredited status A, at least Diploma III level.
A person who does not fulfill the requirements of this paragraph is considered not as a power and cannot exercise the right and/or fulfill the taxation obligations of the Taxes that give power.

.,, pretty clear

.,, which is referred to as "officials" include tax officers and those who do the duty in the taxation field. Whereas the "expert force" is experts, among other linguists, accountants, lawyers and so on, are appointed by the Director General of Tax to assist in the implementation of the taxation Act.

.,, referred to as "designated parties" are the parties requiring the taxation data for the interests of the state for example in the framework of inquiry, prosecution, or in order to hold cooperation with other agencies.

., clear enough.

., clear enough.

.,, in principle, the taxation administration is only used for tax-raising purposes, rather than for other purposes. Therefore, the granting of data and taxation information by an official or expert appointed by the Director General of Tax to the parties in order to exercise duties in the field of taxation e.g. tax invoicing, lawsuit, appeal, investigation and the prosecution, and the judicial process of criminal proceedings in the areas of taxation that the investigation process is conducted by the Civil Service Investigators in the Directorate General of Taxes, does not require a written permission from the Minister of Finance.

.,, pretty clear