Key Benefits:
Section 14
(1) Based on the SPOP that has been returned or delivered to the KPP or other premises designated by the Director General of Tax, the KPP conducted an assessment to determine the magnitude of the NJOP as the basis of the UN Imposition.
(2) In terms of the KPP performing the SPOP clarification as referred to in Section 11 of the paragraph (1) and Tax Subjects or Taxes does not respond, does not perform the actual SPOP as referred to in Article 12 of the paragraph (1), or perform a correction SPOP but not in accordance with the report of the clarification of clarification, on the SPOP referred to remain an assessment to determine the magnitude of the NJOP as the basis of the UN imposition.
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(3) The order of the assessment to determine the magnitude of NJOP as referred to in paragraph (1) is governed by the Regulation of the Director General of Tax.
Section 15
(1) In the framework of the Map as contemplated in Article 2 of the paragraph (2), the Directorate General of Tax performs:
a. measurements with:
1) using Global Positioning System or other measuring tools; or
2) remote sensing data assistance.
b. map converters.
(2) The Map results can be used as a proposed UN Research proposal or risk analysis for the proposed Examination, in which case there is a data difference listed in the SPOP with the Map results.
(3) The provisions further about the layout of the Map is governed by the Regulation of the Director General of the Tax.
Article 16
(1) As a means in the administration of taxation, on a Tax Object is given the NOP.
(2) Further provisions on the manner of the granting of the NOP as referred to in paragraph (1) are governed with the Regulation of the Director General of the Tax.
Article 17
At the time the Regulation of the Minister is in effect, on the filing of a delay The return of the SPOP by Tax Subjects or Taxes that are:
a. has not been granted a delay approval, completed under the terms applicable at the time of submission; or
b. already granted delay approval, the term of delay as intended in the consent letter is intended to remain in effect.
Article 18
At the time the Regulation of the Minister is in effect, the Decree of the Minister of Finance Number 817 /KMK.04/ 1991 about the Registration Cara Registration and the Earth Tax Subjects and theBuilding, revoked and declared not in effect.
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Article 19
The rules of the Minister are in effect after 30 (thirty) days from the date of the promultable.
For everyone to know it, ordered the invitation of this Minister's Regulation with
REPUBLIC OF INDONESIA
REPUBLIC OF INDONESIA,
BAMBANG P.S. BRODJONEGORO
Promulgated in Jakarta on 30 December 2014. December 2014
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
YASONNA H. LAOLY
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(2) The actual SPOP as referred to in paragraph (1) is performed:
a. most slowest date of 15 March tax year for SPOP as referred to in Article 3 paragraph (1) received by Tax Subjects or Concurrent Tax before 1 January year tax and SPOP as referred to in Section 8 delivered by Subject Taxes or Taxes before 1 January tax year.
b. the longest 14 (fourteen) days from the date of the receipt of the request of the clarified request by the Tax Subject or Tax Tax for the SPOP as referred to in Section 3 of the paragraph (1) received by the Tax Subject or Tax Wajib after 1 January of the year tax and the SPOP as referred to in Section 8 delivered by Tax Subjects or Taxes after 1 January tax year.
(3) In terms of Tax Subjects or Taxable Taxes:
a. does not respond to a clarification letter as referred to in Article 11 of the paragraph (2);
b. performing a correcting SPOP as referred to in paragraph (1) but does not match the report of the clarification of clarification; or
c. does not perform the actual SPOP as referred to by paragraph (1),
the report of the implementation of the clarification used as a proposed UN Research proposal or risk analysis for the proposed Examination.
Article 13
(1) Tax Subjects or Concurrent Tax may fix the SPOP that has been returned or delivered to the KPP or other designated premises by the Director General of the Tax.
(2) The actual SPOP as referred to in paragraph (1) for SPOP as referred to in Section 3 of the paragraph (1) received by Tax Subjects or Compulsory Taxes before 1 January of tax and SPOP as referred to in Section 8 delivered by Tax Subjects or Concurrent Tax before 1 January of the year tax, done most slowly on 15 March of tax year.
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(3) Real is referred to in paragraph (1) for SPOP as referred to in Section 3 of the paragraph (1) received by Tax Subjects or Mandatory Tax after 1 January in tax year and SPOP as referred to in Section 8, delivered by the Tax Subject or Tax Wajib after 1 January of tax year, is carried out at least 14 (fourteen) days:
a. after the expiration of the term 30 (thirty) days, in terms of the SPOP being returned before the term of 30 (thirty) days expired;
b. since the development of the SPOP, in which case the SPOP is returned after it is issued a letter of reprimand; or
c. since the release of the SPOP, in terms of Tax Subjects or Mandatory Tax registers or updates the own Data Object data as referred to in Article 8.
(4) The actual person as referred to in paragraph (2) includes the SPOP that:
a. Returned after Tax Subjects or Taxes deliver a notice of delay in the return of the SPOP as referred to in Article 5 of the paragra notice of the delay of the return of the SPOP as referred to in paragraph (1) is made with use a format example as set forth in Appendix I that is a part of inseparable from this Minister Rule.
Article 6
(1) In terms of Tax Subjects or Taxes on the tax year concerned not as Tax Subjects or Taxes, Subject
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Tax or Taxes notifying it in writing to the KPP with the support of supporting evidence.
(2) Notices in writing to the KPP as referred to in paragraph (1) may be performed prior to or after the Tax Subject or Tax Subjects receiving the SPOP of the KPP as referred to in Article 3 of the paragraph (1).
(3) In terms of Tax Subjects or Compulsory Taxes have received SPOP, the notice as referred to in paragraph (2) is delivered the longest 30 (thirty) da
