ADDITIONAL
STATE SHEET RI
| No. 3264 | (Explanation Of State Sheet 1983 Number 51) |
EXPLANATION
Above
CONSTITUTION OF THE REPUBLIC OF INDONESIA
NUMBER 8 YEAR 1983
ABOUT
VALUE-ADDED TAX OF GOODS AND SERVICES
AND THE SALES TAX ON LUXURY GOODS
UMUM
.,, a national development based on the Great Lines of the Country, which has been and will continue to be implemented to realize the fair and prosperous society based on Pancasila and the Constitution of the Constitution of 1945 has resulted in not only the circumstances. Economic and social life is better for the entire Indonesian people, but it also gives rise to the impetus and demands to hold modernization in all areas of public life.
., in order to achieve the goal of the national development at the top required a large amount of investment, the implementation must be based on its own capabilities. Therefore it is time to place a foundation that can further ensure that the funds are from domestic sources as a reflection of national affairs in the attempt to disengage from the dependence on the outside source. The country, so the foreign aid is only a complement to the longer the smaller the role.
., in addition, it takes an earnest effort to deploy investment funds that are sourced to community savings, government savings, and acceptance of export that comes from export, so that it is ultimately able to finance itself. The entire national development.
.,, this adult-acting taxation system, in particular the 1951 Sales Tax, is no longer adequate to accommodate community activities and has not yet achieved the goal of development needs, among other things to increase state acceptance, drive exports, And the tax burden.
., in that order, in careful consideration of the people's ability, the sense of justice and the need for development, and to encourage and increase the power of the commodity exports of non-oil exports abroad, with support. the continued conditions and capabilities of the taxation apparatus that continue to develop, sales tax with value-added tax and sales tax on this luxury goods are enacted to replace the current sales tax.
., by recalling in its system, this legislation can be called the Supplemental Tax Act of Goods and Services and the Sales Tax of the Luxury to show that the two types of taxes set up here are a single entity. as a tax on consumption in the country.
.,, the Sales Tax of the Luxury Goods is levied once at its source, which is at the manufacturer level, or at the time of the import.
.,, the Value Added Tax can be levied several times on a wide range of corporate path chains. Kendativity was picked several times, but because of its introduction to the addition of value arising on any surrender of goods or services on the next company's path, the burden of this tax was not much heavier.
, in addition, the value of the value itself arises because of the production factors in each line of the company in preparing, producing, channeling, and trading goods or services services to the consumer. All costs to obtain and maintain profits include capital interest, land rent, work wages, and profit of employers is an additional element of value that is the basis for the Value of Value Added Tax.
., the Tarif prevailing over the Surrender of Goods and Services Tax is made simpler by applying uniform rates, meaning, a single rate of tariffs for all types of Goods Taxes.
., thus its implementation becomes easier, does not require a list of the items of the goods with different fares.
., above the luxury goods, in addition to being charged the Value Added Tax is also subject to the Sales Tax as a real effort to enforce justice in the tax burden which is also an attempt to reduce the high consumption pattern. Not productive in society. In contrast to all goods which are agricultural products, plantations, forestry, fisheries, farms and other agrarian results that are not processed, are not targets of tax imposition.
., Furthermore, the export of goods is taxed with an O% tariff (zero percent) or in other words, exempt from taxes, even the Value Added Tax which has been included in the price of the exported goods, can be returned. The exemption and tax return paid for these exported goods is in accordance with the principle of tax imposition over consumption (general use) of goods and services within the country or within the Pabean Region. Therefore, for goods that are not consumed within the country are exported), it is not taxed. Another consideration is that in the price of exported goods it does not include the tax burden, thus helping to suppress the underlying price of export goods and increase its foreign power in the international market. On the other hand, the import of goods is taxed in the same way as domestic goods production.
.,, all persons or bodies that produce, import, trade goods or provide services may be taxed. However, the law provides the arrangement to impose taxes on the submission of goods by employers who are agents or dealers and/or retail merchants and certain services when based on consideration of development interests. The national readiness of implementation has been achieved.
.,, Small businessmen who produce and sell goods or provide services are exempt from the imposition of taxes. It is only an entrepreneur who produces (a manufacturer) and trades a large amount of goods that are taxed.
., thus in this law it has been expressly set out and clearly about the Employers, Goods, Services and the Surrender of Goods or Poets of the taxpayer-imposed Services.
.,, for the Surrender of Goods or Services is required to be made Faktur Tax as proof of the redness transaction of the tax owed goods.
.,, these Tax Fakes are a hallmark of Value Added Tax, as these Tax Fakes are evidence of levies for the levied Employers to be reckoned with (credited) with the amount of tax owed.
And the special wisdom of the tax that can be credited with respect to the businessmen in the side of handing out the goods to the employers of taxes is also handing over the goods to other people or bodies that are not confirmed as businessmen. Tax, as well as against employers who are taxed with the guidelines of the Input Tax calculation norm on the Surrender of Goods.
.,, thus the multiple effects of tax levies can be removed because the Employers are only required to pay the difference between the tax levied and the amount of tax it has overpaid.
.,, multiple effects occur only in the Sales Tax of the Luxury Goods and this is done consciously to uphold the principle of justice in tax burden.
., in addition, this law contains the element of educating and fostering awareness and responsibility of the Employers by providing the trust to collect and provide the state's debt owed to the state.
., in order to be seen in the framework of the provisions of the conduct of conduct such as checks, tax provisions, additional tax provisions, administrative and criminal sanctions, and protection against the rights of employers by giving The opportunity to file objections and appeal to this mature Tax Injustice Agency is called the Tax Advisory Assembly set in the Act on the General Terms and the Taxation Way.
.,, In This Agreement, The Laws Of The General Terms And Taxation Must Be Seen As An Inseparable entity With The Law On Supplemental Taxes The Value Of Goods And Services And The Sales Tax Of The Goods This luxury, as the General Terms and Taxation Act contains provisions about procedures or methods of execution and tax sanctions as a complement to the material provisions contained in the Act on Taxes Supplement the value of goods and services and sales tax upon this luxury goods.
SECTION BY SECTION
Section 1
.,, the letter a
.,, the Territory of the Republic of Indonesia which does not include the Pabean Region is a free port, bonded area, and other areas set out with other laws provisions.
Letter b
.,, the goods referred to here are movable and intangible goods according to the provisions in the Civil Code of Civil Code.
Letter c
., the goods that are taxable are the goods as a result of the manufacture. Goods that are not derived from the manufacture, such as agricultural products, plantations, forestry, farms, fisheries, and other agrarian results that are not further cultivated, are not included in the sense of the Goods of Taxes.
Letter d
.,, 1) Which is included in the Understanding of the Goods, Hitting Tax:
.,
.,, a) the agreements intended in this provision include selling, trading, trading, trading, or other agreements that result in the handover of the rights to the Goods;
.,, b) in addition to the manner in the above letter, the Surrender of Goods can also occur through the purchase and leasing lease agreement. Submission of Goods is considered to have occurred at the time the goods were transferred from the seller or lessor to the buyer or the lessee, although the payment in the form of the purchase of the purchase rent was done gradually;
., c) the transfer of Goods in the moving state is the transfer of the Goods due to an order or a request to produce the goods with the material and for the instructions of the order;
(A) a man or entity that is in the company of a company, or a work of his own, or a covenant, or a covenant, or a reward, or a reward for the people. Certain, like commissioners. What is referred to by the auctioneer here is the Government ' s auctioneer or the Government appointed;
.,, e) the self-use is meant to be used for the benefit of his own businessman, caretaker, or employee. Whereas the grant of free is defined as a given without payment, among other things a sampling of goods for promotion to the relation or buyer;
., f) the remaining stockpiles of Goods in the time of the dissolution of the company are likened to its own use, as it is considered a submission of the goods imposed by tax.
., 2) Which is not included in the definition of the Recession of the Tax Goods as such in the number 2 as follows:
.,, a) is quite clear;
b) is quite clear;
c) whether the company or its parts are actives which the original purpose is not for sale.
Letter e
.,, all activities of service and service work, among other services of transport, borongan, rental of mobile goods, tilaughingers are not moving, entertainment. Travel agencies, hospitality, notary services, lawyers, accountants, consultants, administrative offices, and commissioners, including in the sense of merit.
Letter f
., the Services of the Tax is defined as the Services that are taxed under Article 4 of the letter d and verse (2) of the letter b.
The letter g
.,, See the explanation of Section 4 of the verse (1) d and verse (2) letter b.
Letter h
.,, Activities inserting Goods from the free or bonded port area to the Customs Area is also in the Import sense.
Letter i
.,, Activities issuing Goods from the Pabean Region to a free port or bonded area including in the Export sense.
The letter j
., in the sense of trade, including exchange-exchange activities.
Letter k
., the Employers may be in the form of an individual or body effort made up of limited liability, the commander-in-law, the State and the Regions by name and in any form, fellowship, company, or other association, the firm, congrusion, cooperative societies, foundations or institutions, and a fixed form of effort.
The person or body is performing activities:
.,, 1) produces the Goods as referred to in m. His efforts are called Pabrikan or Manufacturers;
2) services. His efforts are called Employers of Services;
3) Trade efforts. His efforts are called Traders;
4) Import. His efforts are called Importir.
In order to preserve the possibility of a very broad interpretation, the Businessman ' s understanding is restricted to people or bodies who perform such activities above in the company's environment or work. If the element is not met, the person or entity is not a businessman.
Letter l
.,, the definition of "taxed under this law" is taxed under Article 4 and Section 5. In essence, all of the businessmen with taxable taxes will be taxed but this legislation provides an exception to the Taxable Businessman who is a small businessman despite the discharges of the Tax Goods Act. The release aims to encourage the development of small entrepreneurs.
Letter m
.,, changes to the shape or nature of the goods occur due to the presence or do of a processing process using one or more production factors, including activities:
.,,-assemble: combine the loose parts of a item into half-so-or-a-freight items such as assemblaging cars, electronic goods, household furniture, and so on;
-Cooking: cultivating the Goods by heating.
The sense of heating includes boiling, burning, smoking, baking, and frying, either mixed with other ingredients or not;
.,,-mix: unifying two or more elements (substance) to produce one or more other items;
.,,-packing: placing an item into an object protecting it from damage and/or to increase its marketing power;
.,, bottling: inserting a drink or liquid object into a closed bottle according to a specific way;
.,-mining: taking the source of natural wealth from the surface or from within the ground, both on land and in the sea, and other activities that can be equated with that activity or telling people or other bodies to perform activities. That.
These provisions govern certain activities which result not in taxes according to this law such as those at numbers 1) up to 5) which may be described as follows:
.,-figure 1) and figure 2) is an activity in the field of agrarian (agriculture, plantation and forestry, livestock and fisheries) as the result is obtained through the process of growth and population (not manufacturing) as well as many influenced by nature factors;
.,-figure 3) is an activity through the process of drying and salting the food of goods produced by the business at 1) and 2) in a simple way, for example drying or salting the fish into salted fish;
.,,-figure 4) is the activities of wrapping or packing the Goods as a further service activity of the sale of Goods performed by a large merchant or retailer, which is different from the packaging sense;
-Number 5 is pretty clear.
Letter n
.,, pretty clear
Letter o
.,, all charges such as installation, insurance, engineering assistance, maintenance costs, shipping costs, commissions, warranty fees, interest, and other costs throughout the delivery of the Goods, which is the subject of the Jual Price. taxes.
The deductable of the Jual Price is:
.,, 1) The cut of prices such as cash or rabat, as long as it is still in the customary limit of good merchant habits, can be deductable from the Jual Price provided that it is listed in the Tax Faktur.
Not included in the definition of a price cut is a bonus, a commission, a premium, or any other services that are given in order to sell the goods;
2) The items returned due to damage, quality differences, type or type, and missing items are on the way.
The letter p
.,, pretty clear
Letter q
.,, the Import Value that is the Base of the Tax Introduction is the Import Data Incentive (HPI) or Cost Insurance and Freight (CIF) as the basis for the import duties plus all costs and other levies according to the regulatory provisions. Pabean laws.
Letter r
.,, the Buyer Understanding in this law is broader than the definition of a buyer in general, because in it includes a person or body that accepts or is considered accepting the Surrender of the Tax Man as referred to in the letter d.
Letter s
.,, pretty clear
Letter t
.,, pretty clear
Letter u
.,, the Buyer, the Receictor of Merit, or the Importers are required to pay the Value Added Tax and receive evidence of a tax levy on receiving the Surrender of the Tax or Tax Taxpayer or at the time of the Taxpayer's Import. This paid tax is what the Input Tax is called.
Letter v
., Employers With Taxes Who Hand Over Taxes Or Taxable Services Are Required To Collect Value Additional Taxes.
The tax levied by the Employers is this so-called Output Tax.
Letter w
., these provisions are meant to provide certainty to the Businessman Taxable that the tax owed to the entire surrender of the Goods to the Tax or the Income Tax is done for a month of the taxable. Nevertheless, the Minister of Finance was authorized to determine another Tax Age from a month of tactim to make it easier for other agencies to assist in the tax, for example in the Import.
Section 2
.,, Verse (1)
.,, the influence of the special relationship as referred to in this legislation is the possibility of a lower pressure price lower than the market price. In this case, the Director General of Tax has the authority to adjust the price of Jual Price or the replacement that is the basis for Tax Introduction with the prevailing market price that is applicable in the free market.
Verse (2)
.,, the letter a
.,, referred to as the possession in this verse, concerns the field of application, while mastery is related to the management field, including the familial relationship between the parties concerned.
The word directly here means that all or part of the capital or management of the two or more companies involved in the submission of goods (sellers and buyers) are owned and executed by the same Employer or under mastery of the goods. The same businessman.
The word is not directly defined when ownership and possession are acquired due to a familial relationship between a businessman with a capital owner or managing management of such companies, such as if all or part of the capital or the management is in the hands of the wife, child, or other family of the Employers;
Letter b
.,, the inclusion of a capital of 25% (twenty-five percent) is calculated from the share capital or placed capital or capital of the dictors. If one of the results of the count shows a capital inclusion of 25% (twenty-five percent) or more, it is considered to have been a special relationship.
Section 3
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, people or bodies who export Goods and/or who submit goods in the Customs Area to Taxable Employers are not obliged to report their efforts. However, if based on some considerations, such as to be able to credit or reask the Input Tax, the person or agency may choose or request to be confirmed to be a Taxable Businessman.
Verse (3)
.,, the Confirmation Decree issued by the Director General of Tax is not the basis for determining the moment of tax debt, but it is only a means of administration and oversight for the taxation apparatus, as it is in tax. The debt is determined by the object of the object being taxed.
Verse (4)
" If the Businessman of Taxes does not report his business, he is considered to have violated his obligations by the imposition of the ictikad and to the trust that he had given him. Since it is already reasonable for the offence other than having to tax the debt, the Employers for Tax are also sanctioned for administration fines of 2% (two percent) of the entire base of Taxes that arise before the Employers Confirmed To Be A Businessman With A Tax.
Section 4
.,, Verse (1)
.,, the letter a
.,, the Surrender of the taxpayer ' s indebted goods must meet the following terms:
-The items submitted are the Tax Goods;
-submission action is the submission of a tax;
.,-a handover by a Taxpayer Or A Businessman Who Chooses To Be Confirmed To Be A Taxable Businessman;
.,,-submission is conducted within the Pabean Region of the Republic of Indonesia, including the submission for Export, although on Export it charges O% (zero percent);
.,-a handover in the company's environment or its work as a Taxable Businessman, which means in the course of his day-to-day activities as a Taxable Businessman. The handover of the items not in order to run the company or its work, for example, the activations of activans that are not intended for sale, are not tax-indebted.
The Taxable Group of Tax owed is as follows:
., 1) Businessmen With Taxes That Generate Tax-catching Goods. The Businessman is called Pabrikan or Manufacturer. For the transfer of the Goods to the party, the production of the manufacturer is on the side of the tax debt;
2) Employers Who Import The Taxpayer ' s Goods.
.,, for the handover of the Tax Goods by the Importers to any party in the tax debt;
., 3) Employers who have a privileged relationship with Pabrikan and/or with Importers.
.,, the Surrender of Taxpayer Goods By A Businessman who has a privileged relationship with Pabrikan or Importers to any party in the tax debt;
.,, 4) the agents and the main grooves of Pabrikan and Importers. The main agents and grooters of Pabrikan and Importers as Businessmen Were Taxable based on the consideration of special relations among those affected by the trade and marketing systems of goods. A manufacturer or an Importer is a party that commands, or requests or authorizes the principal or agency of the primary agent to market its output or the goods that are imported under certain types of goods and/or marketing regions according to the terms of the IBM International Data Importer. a mutually agreed agreement.
.,, for the handover of the Tax Goods by the agent or the primary distributor to any party in the tax debt,
., .5) Employers who are holders or holders of rights using the patents and trademarks of the Goods of Taxes.
.,, designated as a Taxable Businessman, by because the Employers have had the right and power to produce, market or tell others to do those activities according to a mutually agreable agreement.
On The Handover Of The Taxpayer by The Employers to whichever party is in tax debt;
Letter b
The Businessman, who chose to be confirmed to be a businessman with a tax debt owed only to the redness of the tax on the tax, committed to the Pabrikan or the other tax-hit entrepreneurs;
Letter c
.,, taxes were also levied at the time of the import of goods. The poll was conducted by the Directorate General of Customs and Excise.
In contrast to the Surrender of the Tax of Goods in the letters a and b, then anyone who includes the Goods of Taxes into the Pabean Region regardless of whether it is done in the company's environment or its work or not, remains taxed;
Letter d
.,, basically all Services can be taxed.
Nonetheless, the services in the fields of education, social, religious, and health are being held for public interest and not solely seeking profits is not intended to be taxed in order to protect the common interests.
Verse (2)
.,, the letter a
.,, based on the consideration of economic development and increased funding needs for development, the Government is authorized to expand the imposition of Value Added Tax on the Surrender of Goods Taxes by large merchants, agents or The filter, and the great retail merchants of super markets;
Letter b
.,, pretty clear
Section 5
.,, Verse (1)
.,, the Sales Tax of the Luxury Goods is imposed next to the Value Added Tax, which means the submission or Import of Luxury Goods is subject to the Value Added Tax and as an addition is also subject to the Sales Tax of the Luxury Goods.
The Sales Tax of Luxury Goods is not imposed against all the submission of the Mewah Goods but only for the submission made by:
a. Manufacturer or Luxury Manufacturer of Goods;
., b. Anyone who imports the Mewah Goods regardless of whether or not the Import is performed continuously or is done only once in a while.
Verse (2)
.,, the common sense of Input Tax only applies to Value Added Tax, and is not known to the Sales Tax of the Luxury Goods. Therefore, the Sales Tax for the unpaid Luxury Goods cannot be credited with the Sales Tax for the owed Mewah Goods.
Thus the principle of the solution is only one time, that is at the time:
a. submission by Pabrikan or the Mewah Goods Manufacturers, or
B. Import Luxury Goods;
The submission at the next level is no longer taxed.
Section 6
.,, Verse (1)
And the record of all the amount of the price, and the price of the price of the tax, and the tax service, and all the things that are related to it, are the books of the bookkeeping, so that the introduction of the tax can be in the hand of the tax. is determined easily and correctly.
Verse (2)
.,, the items required to be recorded are determined on this verse, among other things:
-the number of acquisition prices or Import Value;
-the amount of Jual Price or a Reimburse value;
.,,-the amount of Jual Price of non-Taxable Goods (agrarian results, fisheries, forestry and so on);
-the number of Export values;
-The amount of Jual Price charged with Sales Tax on Luxury Goods.
Verse (3)
., which is to be noted by the businessman based on the Law on Income Tax is charged with the Tax Norma's guidelines, only the gross circulation of every month that is the basis for the Tax Introduction.
Article 7
.,, Verse (1)
.,, in general, the applicable Value Added Tax rate is 10% (ten percent). At the time of the enactment of this law the imposition of taxes is still at the level of the Surrender of Goods by Pabrikan or Importers, so the effective tariff that becomes the burden of consumers will not reach 10% (ten percent) of the retail price, cause of Value Added What happens in the trade sector hasn't been taxed in yet.
Verse (2)
.,, the Value Added Tax is a tax imposed on the consumption of the Goods in the country, then the goods exported or consumed abroad are not subject to the Value Added Tax. Therefore, the exported goods are 0% (zero percent). At a rate of 0% (zero percent), this is the Input Tax, which has been paid by the exporter at the time of the acquisition of the exported goods, which may be requested by the return. Thus in the price of the exported goods, there is no additional Value Added Tax element.
Verse (3)
.,, based on the consideration of economic development and/or increased funding needs for development, the Government is authorized to turn the tax rate into a low-deposit of 5% (five percent) and as high as 15% (fifteen percent). This change in tariffs should not leave the principle of a single tariff, meaning that it must apply the same tariff to all the Surrender of the Goods and the Tax-taxable Service.
Article 8
.,, Verse (1)
.,, The Sales Tax Rate Over Luxury Goods consists of two types, i.e. 10% (ten percent) and 20% (twenty percent). Such Sales Tax is imposed as an addition to the Value Added Tax, and not as a substitute for such taxes.
Therefore, the Sales Tax of the Luxury Goods is levied together with the Value Added Tax.
A rate difference of 10% (ten percent) and 20% (twenty percent) is in effect based on the fact that there is a difference in the level of luxury from the goods concerned.
Verse (2)
.,, See the explanation of Article 7 of the verse (2).
Verse (3)
.,, based on the consideration of economic development and increased development needs, the structuring of tax burdens, and the control of luxury consumption patterns, the Government is authorized to change the tax rate to a high of 35% (thirty-one) five percent).
Verse (4)
.,, the Government is authorized to assign a specific group of items charged with the Sale Tax of luxury goods at a rate of 10% (ten percent) or 20% (twenty percent).
Verse (5)
.,, the type and type of Goods that are charged with the Sale of Mewah Goods which the grouping is specified with the Government Regulation under the terms of the paragraph (4), shall be further governed by the Minister of Finance.
Article 9
.,, Verse (1)
.,, the way to calculate the debt tax is by diverting the amount of Jual Price, Reimburse or Import Value with tax rates as set forth in Article 7 of the paragraph (1). This debt tax is the Output tax levied by the Taxpayer.
Verse (2)
.,, the Input Tax, which has been paid for by the Employers, in the time of the acquisition or Import of Goods, or the receipt of the Income Tax, can be credited with the Output Tax that the Employers are picking up on the time of handing out the goods. It's a tax or a tax service. The Input Tax Credits against the Output Tax above are conducted in the same Tax Period.
Verse (3)
.,, the margin referred to in this paragraph shall be subject to the State Kas according to the provisions as set forth in the Law on the General Terms and Taxation Way.
Verse (4)
.,, the difference referred to in this verse is the Employers ' Taxable rights that can be compensated or requested back.
Verse (5)
The Businessman of Tax in one Tax Period can perform two kinds of surrender, which is the tax-tax handover and the handover of no taxes. In such case, the Input Tax, which can be credited with only the Input Tax in respect of the tax-hit submission, must be known for certain from the account in the bookkeeping of the Tax Taxpayer.
Verse (6)
.,, in the event of the inclusion of the Input Tax in the bookkeeping of the Employers Tax cannot be known for certain, then the way the Input Tax creditors are calculated based on the guidelines set by the Finance Minister. The guidelines were intended to provide ease and certainty to the Employers of Taxes.
Verse (7)
.,, for Employers Impacted Taxes in this verse, the way the Input Tax Credit against the Output Tax, is determined by a guideline of the Input Tax credit calculation set forth by the Finance Minister.
This guideline is only required because the Wealthy Businessmen are required to make a record of gross circulation as referred to in Article 6 (3) as it is intended to help the Businessman with the Tax Act to allow it to be able to make it. Credit Taxes, even though the Businessman Who had this Tax didn't have any evidence of the Input Tax.
Verse (8)
.,, the Input Tax is essentially able to be credited with the Output Tax will but specifically for the expenses referred to in this paragraph, the Tax Tax is not credited.
Letter a
.,, the Input Tax may only be credited by the Taxable Businessman which has been confirmed according to the provisions in Article 3.
Letter b
.,, pretty clear
Letter c
.,, pretty clear
Article 10
.,, Verse (1)
.,, How to calculate the Sales Tax of the owed Mewah is by multiplying the Jual Price or the Import Value with the tax rate as specified in Article 8.
Verse (2)
.,, in contrast to the Value Added Tax collected multiple times, the Sales Tax of the Mewah Goods is imposed one time only at the Pabrikan level or at the time of the Import. Hence The Sales Tax On Luxury Goods, which has been paid, cannot be credited with the Value Added Tax at the time of the next submission.
Sales tax on luxury goods that have been paid at the time of acquisition, may be requested back if the Luxury Items are exported. Next to see the explanation of Article 7 of the verse (2).
Article 11
.,, Verse (1)
.,, the Value Added Tax is a basic principle of acrual, which means the tax owed at the time of the Surrender of the Tax or Tax of the Services is Tax or Tax-Import, although the surrender has not yet been made. The payment is fully accepted.
Verse (2)
, in contrast to the terms as set in verse (1), then in terms of payment received prior to the Surrender of the Tax Taxpayer or the Recession of the Income Tax, the tax is indebted at the time of receipt of such payment.
Article 12
.,, Verse (1)
., these provisions provide an affirmation of the debunking tax place that will determine the tax-tax area.
Verse (2)
., if the Employers are owed taxes in more than one place, while the sales and financial administration is concentrated in one place, then to make it easier for the taxpayer to meet the taxation obligations, the businessmen are in the process. The tax in question may apply for a written request to choose the debunowed tax place.
The Director General of Taxes after conducting the study is necessary to make a decision on the request.
Where such a request is denied, the terms apply as set in paragraph (1).
Verse (3)
.,, pretty clear
Article 13
.,, Verse (1)
.,, the Making of Tax Fakes is mandatory for any Taxpayer Taxpayer, as the Tax Fakes there is evidence that becomes a means of execution of the Value Added Tax (mechanism).
Verse (2)
.,, See the explanation of Article 11 of the verse (2).
Verse (3)
., for any Surrender of the Goods ... or the Surrender of Tax-Payable Taxes By A Businessman of Taxes must be made one Tax-Tax. The creation of one Tax Faktur that includes all the Poets of the Tax or Taxpayer of the Tax Service that occurred during a month of tadwim to the same buyer (a fixed subscription) intended to ease the burden of the administration of the businessman That. The creation of one such Tax Faktur may be conducted on the permission of the Director General of Tax.
Verse (4)
., the businessman who chose to be confirmed to be a businessman with a tax doesn't make a tax on the redness of the tax he did to the non-tax he didn't get the tax.
Verse (5)
.,, pretty clear
Verse (6)
.,, pretty clear
Verse (7)
.,, these provisions are intended to enlist the shape, size, procurement and method of delivery of the Taxable Tax Verse (8)
The Taxpayer, who is required to create a Tax Faktur, but does not undertake it or does not complete the Tax Faktur is deemed to have committed the offence and is subject to an administrative fine.
Section 14
.,, Verse (1)
.,, the Tax Fakes can only be made by the Taxpayer of Taxes. The Prohibition of Making Tax Fakes by not Taxable Employers is meant to protect the Buyer from undue tax hackles.
Verse (2)
If a businessman has not been confirmed as a businessman, he is a tax on the law, and he is required to sanction the tax that Faktur has made his Pajamas to the State Kas.
Article 15
.,, Verse (1)
.,, the report of the tax calculation must be delivered at least 20 (twenty) days after the end of the Tax Period by using the Time Notices Letter as set out in the Law on General Terms and Taxation Way. In terms of the twentieth day is the holiday, then the report must be put at the latest on the next working day.
Verse (2)
.,, Notes and documents related to Import, Surrender of Tax Goods and Poets of Income Tax, e.g. Tax Fakes, list of recapitulations of Tax, Export documents, and others that must be listed or attached to the Mail The Notice of Time is prescribed by the Minister of Finance.
Verse (3)
.,, this report is mandatory. In terms of the terms of paragraph (1) and paragraph (2) are violated, then the report is deemed to be not included and imposed on sanctions as set out in the Law on General Terms and Taxation.
Section 16
.,, Verse (1)
.,, the return of the excess tax payment as referred to in Article 9 of the paragraph (4) is done in accordance with the provisions set out in the Act on the General Terms and Taxation Way. In addition to those provisions above, by the Minister of Finance specified another term, such as a tax return on the acquisition of capital goods.
Verse (2)
.,, a tax return request filed by Employers of Tax-exporting Goods (exporters) must be supplemented with pertinted export/export documents.
Section 17
.,, matters concerning the provisions of the terms of the system of terms and sanctions, for example, the authority to conduct checks, assignments, invoicing, payments, objections, appeals, and sanctions both administrative and criminal, are set in. Legislation on the General Terms and the Taxation of Taxation as well as other laws.
Other provisions of the sanction in the Law on Supplemental Taxes of Goods and Services and Sales Tax of the Mewah Goods are set up in Article 3 of the paragraph (4), Article 13 of the paragraph (8), and Article 14 of the paragraph (2).
Article 18
.,, Verse (1)
.,, the letter a
.,, pretty clear
Letter b
.,, all existing implementation regulations, issued in the framework of the 1951 Sales Tax Act, which are not contrary to the content and intent of this Act, still remain in effect as long as it has not been repealed and replaced with The rules of execution are issued under this law.
Verse (2)
., these Terms of Use (2) are intended to address the difficulties arising out of the transitional period as a result of the enactment of the Value-added Tax of Goods And Services And The Sales Tax of the Luxury Goods and not. again the 1951 Sales Tax Act, against the same imposition object, such as:
.,-a long-term contract or contract that expires include two such laws above;
-the remaining Jual Price or Reimbursed Reimburse;
-Supplies of Goods that don't have a tax on it.
In this case the Minister of Finance is authorized to set the rules of the other of the provisions in verse (1). to reduce inequities in tax burden and to smooth the implementation of this Act.
Section 19
.,, pretty clear.
Section 20
.,, pretty clear.
Section 21
.,, pretty clear.
