Observing unauthorized taxable employers list, to avoid tax pinalty

Taxable Employers

Entrepreneurs are Taxable according to the law (Act) Number 42 year 2009 on value added tax (VAT) is a businessman who does the surrender of Taxable Goods (BKP) and/or delivery of Taxable Services (JKP) which are taxed under the value added tax law. So, we can conclude that Employers are Taxable subject to the value added tax. It means that entrepreneurs must charge VAT when doing the delivery of goods and/orServices taxed under law (in this case the value added tax). However, not all employershave the obligation. Small entrepreneurs are exempt from these obligations.

What is meant by small entrepreneurs are entrepreneurs who during one fiscal yeardid surrender the goods and/or Taxable Taxable Services by the amount of the grosscirculation and/or gross receipts of not more than $ 600.000.000 fare (six hundredmillion rupiah). The amount is the sum of the overall delivery of the BKP and/or JKPconducted by Employers Taxable activities in the framework of his efforts. For example, consider the illustration below.

PT ABC is a company that has a bookstore that trade in Stationery Office books andschool textbooks. The company was established in 2010. In 2010, the company's grosscirculation reached Rp fare 300,000,000 (three hundred million rupiah). Based on the above mentioned limitations, PT ABC still belongs to small entrepreneurs and not obliged to charge VAT.

In 2011, the sale of PT ABC from his fare of Rp 520.000.000 (five hundred and twentymillion rupiah). Because of advances in his PT ABC intends to replace the car companythat has been used by shareholders. Old cars are sold for Rp 100,000,000 entrance(one hundred million rupiah).

When we look at the overall gross PT ABC circulation in 2011 of 620.000.000 fare (six hundred and twenty million rupiah). With a gross of the circulation, PT ABC no longeris a small businessman. However, because the turnover of Rp 100,000,000 entrance(one hundred million rupiah) is not a submission made by the employers within the framework of its business activities, then the PT ABC in 2011 remain entitled to bear the name of a small Businessman, except PT ABC enlisted as a Taxable Entrepreneur.

Rights and obligations of Taxable Employers

As a businessman who has been confirmed as Taxable Employers, PT ABC has an obligation to:

levy,

deposit, and

report

VAT and/or Vat payable upon submission of the BM Goods and/or Taxable TaxableServices it does.

In addition to these obligations, PT ABC has the right to:

credit the VAT charged by supplier

get back (restitution) or compensate the excess taxes that have been withheld by its supplier in terms of taxes withheld its supplier is greater than the tax that has beenpicked up from ABC'S customers, PT.

For more details, let's look at the following example (we still use PT ABC that is similar to the example above):

To satisfy its trading goods stock, PT ABC bought ATK to several suppliers, includingPT XYZ (Taxable Entrepreneur, too).

In January 2011 a total transaction both companies were as follows:

PT ABC buying office stationery "only" from PT XYZ of Rp 10,000,000 fare (ten million dollars)

PT ABC did direct sales to buyers 15,000,000 fare of Rp (fifteen million rupiah)

Aspects of Taxation (VAT) from two of the above transactions is as follows:

PT XYZ issue a tax receipt for their sales to PT on ABC. PT ABC charged VATamounting to Rp 1,000,000 fare.

This Tax invoice has two different functions:

For PT XYZ is a tax invoice Tax Invoices Exodus;

As for PT on ABC, this tax invoice Tax Invoice is input.

PT ABC issued a tax receipt for their sales to consumers directly with memunut VAT of Rp 1,500,000 fare:

For PT ABC tax receipt is a Tax Invoice Output; and

For the Consumer Direct PT ABC, the Tax Invoice Tax Invoice is input.

PT ABC will then deposit and reporting of VAT as follows:

On sale January 2011 (Total Output Tax Invoice) 1,500,000 fare

Upon purchase of the January 2011 (Total Input Tax Invoice) 1,000,000 b

That remains to be paid in VAT amounting to 500,000 fare

The process of reduction of the Input Tax on the Invoice obtained from PT XYZ abovereferred to the input Tax Crediting.

A number of Rp 500,000 for above mentioned, must be deposited by PT ABC to the State Treasury through perception.

Repeal The Inaugural Taxable Employers

When a confirmation field, based on known data of Taxpayers/Taxable Entrepreneurproved to be untrue, the address is not found, for example, the Tax Directorate General will issue a letter of endorsement for the removal of Taxable Entrepreneur.

Réduction impôt fausse facture, DGT changement facture, procédure de numérotation

Provisions in making tax receipt (FP) is now experiencing significant changes especially in terms of numbering system. It is set in PER-24/PJ/2012 about the shape, the size, the procedures for the Notification Procedure, Description Charge in order toManufacture, the procedures for Rectification or replacement, and the procedures forthe cancellation of the tax receipt is valid as of 1 April 2013. With the publication ofthis new provision, it is expected the various offences with regard to taxationprovisions especially regarding value added tax will be reduced significantly. For example, for the grant of a Tax Invoice, serial number PKP required have the activation code and Password and have reported The SPT VAT for three (3) times the last tax. In addition, to get the activation code, it is stipulated to the PKP has been doing a restart or Registration verification. With this new level of compliance provisions EmployersTaxable will rise and the publication of a fictitious Tax Invoices will be reduced.

A few things related to the issuance of a tax receipt corresponding PER-24/PJ/2012the new tax payers have to pay attention to a few things as follows:

When Invoicing Taxes

According to the regulation of yanglama PER-13/PJ/2010 jo.-PER-65/PJ/2010, taxinvoice must be made on:

When the delivery of goods and/or Taxable Taxable Services;

upon receipt of payment in the event of acceptance of the payment occurs prior tothe surrender of Taxable Goods and/or Taxable Services before submission;

upon receipt of the payment terms in respect of the surrender of some stage work; or

While Taxable Entrepreneur partners deliver the Bill to the Government as Treasurertax collector Value.

In the new Regulation (PER-24/PJ/2012) added a new condition, the other is set withtime or based on the regulation of the Minister of finance.

In addition to the determination of the time of the issuance of a tax receipt, in this provision as well as on the set of sanctions if the provisions of the Tax Invoice issuancedate is not met, the PKP will be penalized in accordance with article 14 of the ACTKUP. When the Tax Invoice was issued after passing through a period of 3 (three) months from the time the Tax Invoice should be made as mentioned above, the PKPconsidered not publishing the Tax Invoice.

As a result, Taxable Goods Buyer PKP or Taxable Service Recipients who receive theTax Invoice may not credit the value added tax contained therein as Input Tax.

Tax Invoice Numbering

Tax Invoice numbering system underwent significant changes. In the new numbering system, the amount of the Tax Invoice Number digits remain 16 (sixteen) digits, but with different settings, namely:

two (2) digit code transaction;

one (1) digit of the Status code; and

13 (thirteen) digit serial number Invoice Taxes prescribed by the Directorate General oftaxes.

Only on section 13 (thirteen) digits of the serial number of this Tax Invoice areundergoing significant changes. In terms of the old serial number this tax receipt onlyconsists of 10 (ten) digits only and are issued consecutively starting from scratch eachyear 0000000001.

In these new conditions, the Directorate General of taxes that would provide a TaxInvoice number in the block in accordance permintan Taxpayer.

For example, the PKP sought 100 Tax Invoice Serial number, then the Tax Invoice Serial number given by the Directorate General of Taxes can be:

900.13.00000001 to 900.13.00000100;

900.13.99999901 to 901.13.00000000;

900.13.99999999-901.13.00000098, and so on.

Note:

The tax services office where the PKP was confirmed will give you the serial number ofa tax receipt to the PKP in accordance with predetermined procedures starting from900-13.00000001 serial number for tax receipt issued on 1 April 2013. For the year2014 will commence from the Tax Invoice Serial number 000-14.00000001 and so on.

The filing of a petition for the activation code and Password

In order to be granted a Tax Invoice, serial number Taxable Employers should file apetition for an activation code and Password in advance in order to obtain the TaxInvoice Number. Tax Services Office issuing activation codes and passwords to PKPPKP after qualify as follows:

PKP has done Repeated Taxable Employers Registration and re-registration of theresults of the verification reports stating the PKP remain entrenched; or

PKP has done the verification based on the regulation of the Minister of Finance No.73/FMD. 03/2012

Procedures ask the activation code and Password

The settings file Passworddi and set the activation code as follows:

Taxable entrepreneur (PKP) apply in writing to your Tax Service Office (KPP) where thePKP was confirmed.

In terms of the application letter is filled with complete, PKP received a Receipt letter (BPS).

In case of activation code and Password requests are approved, PKP will receivenotification letter Code activation via courier service to the address of the PKP in accordance