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Government Regulation Number 24 Of 2002

Original Language Title: Peraturan Pemerintah Nomor 24 Tahun 2002

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imports the Luxury Taxable Goods as follows:
Import Value = Rp200.000.00
The Value Added Tax = Rp 20.000.000.00
Sales tax of Mewah Goods (for example at 30% rate) = Rp 60.000.000.00
---------------------------------- +
The amount paid by Businessman Gets Tax C = Rp280.000.000.00

Then Businessman of Tax C sells the Goods to the consumer as follows:
Price Buy Employers C = Rp200.000.00
Sales Tax for the Mewah Goods have been paid = Rp 60.000.000.00
The expected bene="text-align: center;"> GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 24 YEAR 2002
ABOUT
THE CHANGE TO GOVERNMENT REGULATION NUMBER 143 IN 2000
ABOUT THE IMPLEMENTATION OF THE LAW NUMBER 8 IN 1983
ABOUT THE VALUE-ADDED TAX OF GOODS AND SERVICES AND TAXES
SALES OF LUXURY GOODS AS IT HAS BEEN
SOME LAST MODIFIED TIMES WITH
LAW NUMBER 18-YEAR 2000

WITH THE GRACE OF THE ALMIGHTY GOD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

.,, Menting: that to further provide legal and justice certainty for Wajib Tax as well as in the framework of synchronization of taxation laws, it needs to establish Government Regulation on Change over Government Regulation Number 143 Year 2000 on the Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax of the Luxury Goods as amended last several times with Law Number 18 of the Year 2000;

.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of 1945 as amended by the Third Amendment of the Basic Law of 1945;
., 2. Law No. 6 of 1983 on General Terms and Taxation Methods (sheet Of State of the Republic of Indonesia 1983 No. 49, Additional Gazette Number 3262) as has been several times amended last by Law No. 16 In 2000 (leaf Of State Of The Republic Of Indonesia In 2000 Number 126, Additional Gazette State Number 3984);
., 3. Law Number 7 of 1983 on Income Taxes (sheet of State of the Republic of Indonesia in 1983 Number 50, Additional Gazette Number 3263) as has been last modified by Law No. 17 of the Year 2000 (Sheet) Republic Of Indonesia In 2000 Number 127, Additional Leaf Country Number 3985);
., 4. Law No. 8 Year 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (state Gazette of the Republic of Indonesia in 1983 Number 51, Extra State Sheet Number 3264) as has been several times amended last with Act No. 18 of the Year 2000 (Leaf State of the Republic of Indonesia Year 2000 Number 128, Additional Gazette State number 3986);
. .5. Government Regulation Number 143 Year 2000 on the Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Value Goods and Services and Sales Tax of the Luxury Goods as have been several times amended last with the Act Number 18 In 2000 (Sheet State Of The Republic Of Indonesia In 2000 Number 259, Auxiliary Leaf Country Number 4061);

DECIDED:

.,, ESTABLISHING: THE GOVERNMENT REGULATIONS ON THE CHANGES TO GOVERNMENT REGULATION NUMBER 143 IN 2000 ON THE IMPLEMENTATION OF LAW NUMBER 8 OF 1983 ON TAXATION OF VALUE-ADDED GOODS AND SERVICES AND SALES TAX ON LUXURY GOODS AS IT HAS BEEN SEVERAL TIMES AMENDED LAST BY LAW NUMBER 18 IN 2000.

Section 1
Some provisions in Government Regulation Number 143 Year 2000 on the Implementation of Law Number 8 Year 1983 on Supplemental Taxes of Value of Goods and Services and Sales Tax of the Luxury Goods as it has been last modified several times With the Act No. 18 of the Year 2000 (the State Gazette of the Republic of Indonesia in 2000, the number 259, additional state sheet number 4061), changed as follows:

., 1. The provisions of Article 1 of the 5 are removed, so that the entirety of Article 1 reads as follows:

.,
" Article 1
In this Government Regulation referred to:
., 1. The PPN Act is the Act No. 8 of 1983 on the Added Tax Value of Goods and Services and the Sales Tax of the Luxury Goods as it has been last modified by Law No. 18 of the Year 2000.
., 2. Taxes are the Value Added Tax or Value Added Tax and Sales Tax of the Luxury Goods.
., 3. A debt is a trade debt arising from the surrender of the Goods and/or Services Tax.
., 4. Tax Revenue is the supply of raw materials, supply of auxiliary materials, supply of goods in the process, supply of half-goods, and/or supplies of the goods. "

5. Remoted.

., 2. The provisions of Article 4 of the paragraph (2) and paragraph (3) are changed, so that the entirety of Article 4 reads as follows:
.,,
" Section 4
.,, (1) The Base Charge of Value Added Tax is the amount of Jual Price, Reimburse, Import Value, Export Value, or Other Value specified by the Decree of the Minister of Finance, which is used as the basis for calculating the owed Taxes.
., (2) For the handover of the Luxurious Taxes committed by the Employers In Taxes That generate Expensive Tax-Goods or for the importation of Expensive Tax-Goods, The Introduction Of The Tax-recognition As Referred to in paragraph (1) does not include the Value Added Tax and the Sales Tax for the Mewah Goods imposed upon submission or for the importation of the Luxurious Taxes of the Income.
.,, (3) For the handover of the Luxurious Taxes committed by the Employers Of Taxes Other Than Businessmen who generate Expensive Tax goods or by the Taxpayer Who did import the Goods of Tax It is a high price for tax revenue, such as the sale tax, which is charged with the acquisition or for the sale of the Expensive Tax goods. "

3. The provisions of Article 9 are changed, so it becomes the following reads:

.,
" Section 9
.,, (1) For Taxable Employers who use the Netto Income Counting Norm, the magnitude of the credited Input Tax can be calculated using the norm the Input Tax crediting norm is set out by Decision Finance Minister.
., (2) For Taxable Employers who conduct certain business activities, in calculating the owed Taxes, it can choose to use another Value as the Basis for Tax Introduction, prescribed by the Minister of Finance. "

., 4. The provisions of Article 12 plus 1 (one) paragraph, i.e., paragraph (3), so that the entirety of Article 12 reads as follows:

.,
" Section 12
., (1) The input tax paid for the acquisition of the Goods Taxes and/or Taxable Services is credited with the Output Tax in the premises of the Taxable Tax is cemated.
.,, (2) The Director General of Tax can determine the place other than the place in question as referred to in paragraph (1) as the place of the Input Tax Credit for the acquisition of the Goods and/or Services Tax, either on the written request of the Employer. It's a tax or a position.
., (3) If the time of examination is known for the acquisition of the taxable Goods and/or the Unpaid Taxes that have been written or recorded in the bookkeeping of the Taxpayer, but the Pajamas of Pajamas have not been or are too late received so that it has not yet been reached. reported in a Value Added Tax Term Notice for the Tax Time in question, then the Input Tax that Faktur Pajpresumably has not or is too late received it may be credited in the next Tax Age at least 3 (three) months after the expiration of the Tax Period. "

. .5. The provisions of Article 13 of the paragraph (8) are changed, so that the entirety of Article fit = Rp 40.000.000.00
----------------------------------- +
Basic introduction Tax = Rp300.000.00
Additional Income Tax 10% x Rp300.000.00 = Rp 30.000.000.00
---------------------------------------------------- +
The amount paid by the consumer = Rp330.000.000.00

Figure 3
.,, Section 9
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the Minister of Finance may set the magnitude of the Other Value as the Basis for the Introduction Of Taxes For Employers who perform certain business activities, who are having difficulty in calculating the magnitude of the Value Added Tax owed by a using the Input Output Tax-Tax Crediting Mechanism (PK-PM).

Figure 4
.,, Section 12
.,, Verse (1)
.,, where the input Tax's creditors are at the place of the Employers ' Tax is confirmed. Tax invoices that are the basis of the creditors must comply with the applicable provisions of the Eligible Employers ' Tax addresses listed in the Tax Inters should be the same as the Taxable Businessman's address listed in the Confirmation Decision letter.
In terms of entrepreneurs doing import of tax-goods and places of different imports with the place of the Employers ' Tax is confirmed, then the place of the crediting the Input Tax on the import of the taxpayer is in the place of the businessman being established as a The Businessman Has A Tax.
The Businessman of Taxpayer Taxes did not need to be confirmed as the Taxpayer in the goods where the tax was imported.
Verse (2)
.,, Example:
The Businessman with Taxes "A" whose headquarters is in Jakarta and has been listed in the Gambir I Tax Services Office has a factory located in Solo city and is listed as a Taxable Businessman in Solo. PIB in order to import the Tax Hitting Goods using NPWP Central Office in Jakarta.
With the approval of the Director General of Tax, Employers of Tax in Solo can credit the Input Tax listed in the import document.
Verse (3)
.,, pretty clear

Number 5
.,, Section 13
.,, Verse (1)
., when the handover of moving goods is not always associated with the various conditions of surrender that are prevalent in the world of commerce. 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 the buyer or at the time the goods are handed over through a spokesman, the transit magnate, the transit company or other third party for or on behalf of the second party or the buyer.
Verse (2)
.,, in the determination or submission of non-mobile items, the Value Added Tax is the establishment that a submission can only be performed if the goods are physically present. Therefore, the debt in debt at the time of the submission of the non-movable goods is performed, which is at the time of the letter or the agreement which results in the transfer of the rights to the goods signed by the concerned party.
Example 1:
The purchase agreement for a house was signed on 1 May 2001.
Agreement of the surrender of the right to use or control the house was made or signed on 1 September 2001.
When the debt is owed is September 1, 2001.
If any such letter or deed is made or signed a non-movable item has been submitted or is in the possession of a buyer or recipient, then the debt is owed at the time the goods are actually submitted or are in place. control of the buyer or recipient of the goods. Example 2:
The house was ready for sale and was delivered in real life on August 1, 2001.
When the debt was owed was on August 1, 2001. When prior to the letter or the acte is made or signed, the non-movable goods have been submitted or are in the possession of the buyer or the recipient, then the debt is owed at the time the goods are actually submitted or are in place. control of the buyer or recipient of the goods. Example 3:
The house was ready for sale and was delivered in real life on August 1, 2001.
The purchase agreement was signed on 1 September 2001. When the debt was owed was on August 1, 2001. The handover of non-movable goods made by an agreement would hand over such goods in certain times it cannot be used to determine when the tax is owed.
Verse (3)
.,, pretty clear
Verse (4)
.,, for the submission of building-building services or non-moving goods:
Generally, the work of building services and other non-moving goods is completed in a given period.
And before the service was completed and ready to be submitted for receiving payment in advance before the work of the work commencing or payment of a portion of the completion of the service job according to the stage or progress of the settlement. Work. In this case in accordance with the provisions as set out in Section 13 of the paragraph (2) of the Law Number 8 of 1983 on the Supplemental Taxes of Goods and Services and the Sales Tax of the Mewah as have been the last several times amended with the Law Number 18 of the Year 2000, the debt owed at the time of the payment was 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 regard in accordance with Section 13 of the paragraph (1) of the Law No. 8 of 1983 on the Supplemental Taxes of Goods and Services and the Sales Tax of the Luxury Goods as amended last by the Act of Number 18 of 2000, The debt owed at the time of the delivery of the Services to the Tax was done, even though the payment of the service was not received by the Buyer or the Contractor.
Example:
., 1. On April 1, 2001, the agreement was signed and received an advance of 20%.
., 2. On May 1, 2001, work was completed 20%, received a 1st stage payment.
., 3. On June 1, 2001, the work was completed 50%, received a second stage payment.
., 4. On June 20, 2001, work was completed 80%, received a 3rd stage payment.
. .5. On August 25, 2001, work was completed 100%, buildings or non-mobile items were handed over.
., 6. On September 1, 2001, received the final (4th) stage payment of 95% of the price.
., 7. On March 1, 2002, it was accepted the payment of the launch of the entire service.
At the rate of 1 to 4 taxes owed to the date of the receipt, 5 to 7 taxes owed on August 25, 2001, or when the building (building or non-moving goods) was completed. done and submitted to its owner.
The date of the payment on the number 6 and the number 7 do not need to be noticed, as it does not include the defining moment in which the taxes are in accordance with the acrual basis held in Law No. 8 of 1983 on the Supplementary Taxes The Value of Goods and Services and the Sales Tax of Luxury Goods as it has been last modified by Law Number 18 of the Year 2000.
How to measure the way above is also applicable in terms of the sale of the Goods and/or Services Tax is done by payment of the advance, while the submission of the Goods to the Tax and/or Services of the Tax is carried out. then.
For the handover of the Income Tax in addition to the building's enlarging, the tax break is in place at the time:
., a., a. the availability of goods or facilities to be used, either partially or entirely;
ty clear

Section II
.,, pretty clear.