Socialization Period VAT SPT 1111 and SPT the VAT 111 DM

Cash Weekly Edition 13 to 19 December 2010, December 13, 2010
Regional Office of Directorate General of Taxation (DGT) Large Taxpayers successful socialization SPT 1111 and SPT PPN Period Period 1111 DM VAT in Jakarta on Monday (6 / 12). Socialization, which was attended by tens of Taxable Entrepreneur (PKP) registered in the Large Taxpayer Office of DGT is part of the DGT step to introduce the use of tax return that will apply from 1 January 2011.

Previously, the DGT has been the launching SPT 1111 and SPT Period Period VAT VAT in 1111 of DM in late November 2010, replacing the Master Form SPT 1107/1108.

With the publication of Regulation No. PER-44/PJ/2010 DGT October 9, 2010 Concerning Form, Fill, and Procedure Notice of Completion And Submission Period Value Added Tax (VAT return period), then begin January 1, 2011, each PFM already have use tax return forms new VAT period, the tax return form 1111 VAT period.

For taxpayers who use the guideline calculation crediting input tax, VAT Period tax return form should be used is 1111 DM form, that its provisions are dealt with separately in FMD 74/PMK.03/2010. PFM PFM include businesses that have a circulation of 1 (one) year will not exceed USD 1.8 billion, taxpayers who do file delivery vehicles and delivery of PFM that make gold jewelry.

DGT will continue to innovate to provide facilities, legal certainty and improve service to taxpayers in reporting activities and to account for the calculation of the amount of VAT and luxury sales tax. The use of SPT 1111 and SPT PPN Period Period 1111 DM VAT is regulated in Article 14 PMK-181/PMK.03/2007 stdd PMK-152/PMK.03/2010.

Socialization is also intended to accommodate changes to provisions in the Act and the Act on VAT KUP and encourage taxpayers (WP) to report returns in electronic form or e-SPT. Returns in electronic form or e-SPT was also launched in late November was born with various considerations of the DGT.

The reason is to provide efficiencies and savings that can be done with the data in the form of digital data, because previous data recording obtained from the hard copy. With the validity of a more secure, WP does not need to do repetitive data entry. Other reasons related to support for the issue of Go Green.

DGT concern for the issue of Go Green is shown through legislation to taxpayers who submit VAT SPT 1111 and SPT Period Period 1111 DM VAT. For taxpayers who want to convey SPT 1111 and SPT PPN Period Period 1111 DM VAT is less than 25 documents in one (1) the tax period to fill in the form of a paper form or electronic data.

But for the PKP with more than 25 documents in one (1) the tax period are required to submit tax returns and VAT 1111 VAT period 1111 DM in the form of electronic data. And for PKP who have submitted tax returns in the form of electronic data can not return to the form of paper.

The SPT Procurement VAT with a paper form or e-SPT Applications can be taken alone in the Tax Office (KPP) or the Office of Counseling and Consultation Services Tax (KP2KP). PFM can reproduce itself or to download via http://www.pajak.go.id.

PFM can also access e-tax return through the Application Service Provider or Application Service Provider (ASP) that has been designated by the Director General of Taxation as a company that can distribute the delivery of Return or Notice of Extension of tax returns electronically.

Three New Rules Applicable Vehicle Tax 2011

TEMPO Interactive, Jakarta - The Jakarta administration will authorize three kinds of local regulations associated with the vehicle. Rules on customs behind the name, motor vehicle fuel tax and motor vehicle taxes that are progressive. The three types of levies actually been in effect earlier. But the new rules which will come into force on January 1, 2011 this will be some adjustments, including law enforcement district tax base.

"The foundation of the previous local tax law is Law No. 34 of 2000 on Taxes and Levies. Converted into Law No. 28 Year 2009 on Regional Tax and Retribution, "said Head of Tax Services of Jakarta, Iwan Setiawandi, yesterday.
Motor vehicle fuel tax is charged to the refueling station manager at the time of purchase from PT Pertamina. The fee is 5 percent of the sale value before subject to value added tax (VAT). Percentage tax rates could change if there is an increase in world oil prices exceed 130 percent of the world oil price assumption in the current Budget. "It charged that the managers, but consumers will also be affected by fuel prices," said Iwan.

Next is the motor vehicle tax which is progressive and is paid every year. The basis of computation is the value multiplied by the rate of motor vehicle sales 1.5 percent for the first vehicle ownership. The second vehicle tax rose to 1.75 percent, 2.5 percent the third vehicle, then the fourth vehicle and beyond 4 percent.

Rates for vehicles owned entities (not individuals) was fixed 1.5 percent. While owned by military, police, central government and local governments by 0.5 percent.

Public transport, ambulances, hearses, and fire rate of 0.5 percent. While owned by religious charitable organizations, the rate of 0.5 percent, and tariffs for heavy equipment and large at 0.20 percent.

Cost behind the name will be imposed on the transfer of ownership of motor vehicles more than 12 months since the sale, exchange, gift, inheritance, or entry into the enterprise. Delivery of the first tariff of 10 percent, and for the second and subsequent vehicles by 1 percent.
Source : tempointeraktif.com, December 23, 2010

Progressive Taxation Start From 2011

Jakarta, Kompas - To reduce the level of ownership and use of motor vehicles, the city administration will implement a progressive tax motor vehicles in 2011. Parliament requested that tax revenues are used to improve the transport sector.
Head of Tax Service Iwan Setiawandi Jakarta, Sunday (26/12) in Central Jakarta, said the first private vehicle motor vehicles will be taxed at 1.5 percent of the purchase price of the vehicle. Tax for private vehicles both rose to 1.75 percent, 2.5 percent the third vehicle, and four vehicles, and so on 4 percent.

Progressive tax is imposed it is still lower than the progressive tax rules set out in Law No. 28/2009 on Regional Taxes and Levies, which is 10 percent. In the Law, every local government is given discretion to determine the amount of tax according to their economic potential, as long as not to burden the residents.

According to Blue, this step can affect two things, increase revenues dramatically or drop in local revenues from taxes. However, the application of these taxes are aimed at pressing the ends of motor vehicles is to reduce vehicle usage and congestion level.

"DKI Jakarta ready if revenue from motor vehicle taxes down. Each policy must be consequences. We will boost revenue from the building sector, "said Iwan.

Based on data from the Jakarta Police, the number of private cars in Jakarta, 8.5 million units (motorcycles and cars). With a population of 9.6 million people, each family on average has three personal vehicles or more.

Chairman of the Jakarta City Council Transportation Principle Tigor Nainggolan said, the number of private vehicles owned by each family trigger a number of vehicle usage. This is a major cause of occurrence of congestion.

For infrastructure

Application of progressive taxes is expected to be one way to reduce congestion. Progressive tax is expected to also apply in Bodetabek for vehicle ownership is not shifted to the suburbs and still go to Jakarta, sparking traffic jams.

Member of Commission D of the DPRD DKI Jakarta M Sanusi said that if the progressive tax policies to increase local revenues, the allocation of funds to build roads and mass transit infrastructure. If mass transit and infrastructure increases, the congestion can be reduced.

"Funds from progressive taxes should be mixed with other funds and go into the revenue budget. Additional revenue should be recorded and allocated to build the infrastructure and mass transit, "he said.

Transjakarta bus mass transit can be ideal if the fleet added significantly and improved its management system, such as management of TransMilenio in Bogota.
Source : Kompas, December 27, 2010

January, Adisucipto Airport Place VAT Refund

Written by Administrator
Wednesday, 22 December 2010
Daily Cash, December 22, 2010
JAKARTA. This is good news for foreign tourists. Government plans to add five airports (airport) again to return the program implementation of Value Added Tax (VAT) to foreign tourists, aka value-added tax (VAT) Refund for tourist from the road.

Tuesday (21/12) yesterday, the Directorate General (DG) of Taxation Ministry of Finance officially released the new rules about the addition of facilities for VAT Refund Adisucipto Airport, Yogyakarta. Starting early 2011, this airport can provide facilities VAT Refund. "This provision is stipulated in the Decree of the Minister of Finance Number 427/KMK.03/2010, which became effective on January 1, 2011," said Iqbal Alamsjah, spokesman for the Directorate General of Taxes in its written statement on Tuesday (21/12).
With the establishment of Adisucipto airport in Yogyakarta as a VAT refund, the Tax Directorate also adding 10 retail shops in Yogyakarta, as retail participation in the scheme of VAT Refund for Tourist this. Note only, VAT Refund is a tax incentive for foreign citizens who travel and live a maximum of two months in Indonesia. Incentives in the form of VAT refund worth at least Rp 500,000 for a souvenir from Indonesia who will be brought into the country. This program has been the road since April 2010.

VAT Refund To run the program, the Directorate General of Taxation took 30 retail outlets, not including 10 stores in yogyakarta. So, now total there are 10 retail outlets that can serve the VAT Refund.

With the entry of Adisucipto, then there are currently three international airport serving the VAT Refund, namely Soekarno Hatta Airport, Jakarta, Ngurah Rai Airport, Bali; Adisucipto Airport, Yogyakarta. After Adisucipto, VAT Refund facility also will apply next year at the Airport Husein Sastranegara, Bandung; Juanda, Surabaya; Sam Ratulangi, Manado, and Polonia Airport, Medan.

Observers taxation Darussalam, said that the government should expand the application of VAT Refund for foreign tourists. Because this rule applies worldwide.

Source : Kontan Daily, December 22, 2010

Three New Rules Applicable Vehicle Tax 2011

TEMPO Interactive, Jakarta - The Jakarta administration will authorize three kinds of local regulations associated with the vehicle. Rules on customs behind the name, motor vehicle fuel tax and motor vehicle taxes that are progressive. The three types of levies actually been in effect earlier. But the new rules which will come into force on January 1, 2011 this will be some adjustments, including law enforcement district tax base.

"The foundation of the previous local tax law is Law No. 34 of 2000 on Taxes and Levies. Converted into Law No. 28 Year 2009 on Regional Tax and Retribution, "said Head of Tax Services of Jakarta, Iwan Setiawandi, yesterday.
Motor vehicle fuel tax is charged to the refueling station manager at the time of purchase from PT Pertamina. The fee is 5 percent of the sale value before subject to value added tax (VAT). Percentage tax rates could change if there is an increase in world oil prices exceed 130 percent of the world oil price assumption in the current Budget. "It charged that the managers, but consumers will also be affected by fuel prices," said Iwan.

Next is the motor vehicle tax which is progressive and is paid every year. The basis of computation is the value multiplied by the rate of motor vehicle sales 1.5 percent for the first vehicle ownership. The second vehicle tax rose to 1.75 percent, 2.5 percent the third vehicle, then the fourth vehicle and beyond 4 percent.

Rates for vehicles owned entities (not individuals) was fixed 1.5 percent. While owned by military, police, central government and local governments by 0.5 percent.

Public transport, ambulances, hearses, and fire rate of 0.5 percent. While owned by religious charitable organizations, the rate of 0.5 percent, and tariffs for heavy equipment and large at 0.20 percent.

Bea behind the name will be imposed on the transfer of ownership of motor vehicles more than 12 months since the sale, exchange, gift, inheritance, or entry into the enterprise. Delivery of the first tariff of 10 percent, and for the second and subsequent vehicles by 1 percent.

Source : tempointeraktif.com, December 23, 2010

IMPORTS OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES

REGULATION FINANCE MINISTER NUMBER 188/PMK .04/2010 Dated October 29, 2010 IMPORTS OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES MINISTER OF FINANCE,

IMPORTS OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES


that in order to implement the provisions of Article 10B paragraph (5), Article 13 paragraph (2), and Article 25 paragraph (3) of Law Number 10 Year 1995 on Customs as amended by Act No. 17 of 2006, it is necessary to stipulate Minister of Finance on Import of Goods Carried By Passengers, Crew Carrier Facility, Boundary Passage, And Goods Shipment;

Given:

1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 28 of 2007 (State Gazette Indonesia Year 2007 Number 85, Supplementary State Gazette of the Republic of Indonesia Number 4740);
2. Law Number 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3263) as amended by Law No. 17 of 2000 (State Gazette of the Republic of Indonesia Year 2000 Number 127, Gazette of the Republic of Indonesia Number 3985);
3. Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 1983 Number 51, Supplementary State Gazette of the Republic of Indonesia Number 3264) as amended by Law Number 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Supplementary State Gazette of the Republic of Indonesia Number 5069);
4. Law Number 10 Year 1995 regarding Customs Affairs (State Gazette of the Republic of Indonesia Year 1995 Number 75, Supplement to the Republic of Indonesia Number 3612) as amended by Act No. 17 of 2006 (State Gazette of the Republic of Indonesia Year 2006 Number 93, Supplement Republic of Indonesia Number 4661)
5. Act No. 11 of 1995 on Excise (Republic of Indonesia Year 1995 Number 76, Supplement to the Republic of Indonesia Number 3613) as amended by Act No. 39 of 2007 (State Gazette of the Republic of Indonesia Year 2007 Number 105, Supplement Republic of Indonesia Number 4755);
6. Presidential Decree Number 56 / P Year 2010;
   

DECIDED:
Setting:

MINISTER OF FINANCE ON THE IMPORT OF GOODS BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, Boundary Passage, AND GOODS PACKAGES.

CHAPTER I
GENERAL PROVISIONS

Article 1

In Regulation of the Minister of Finance is the meaning of:

1. Carrier Support crew is any person who because of the nature of his work must be in carriers and means of coming together means of transport.
2. Boundary Passage are resident or residing in the border regions and countries have identity cards issued by the competent authority and that cross-border travel in border areas through cross-border Postal Supervisors.
3. Passenger is any person who crossed the border territory by using the means of transport but not the crew and not the Carrier Facility Boundary Passage.
4. Safekeeping Service Company, hereinafter called PJT is a company which obtained a courier service business license from the relevant authorities and obtain approval to carry out activities of Customs of the Head of the Customs Office.
5. Merchandise is goods that according to the type, nature and the amount is reasonable for personal use, imported for sale, goods for example, goods that will be used as raw materials or auxiliary materials for industry, and / or goods to be used for purposes other than personal use.
6. Personal Goods Passengers are all goods carried by passengers, but does not include Merchandise.
7. Personal Goods Carrier's crew ingredients are all goods carried by the crew Carrier Facility, but excluding Merchandise.
8. Personal Goods Boundary Passage are all goods carried by the Boundary Passage, but excluding Merchandise.
9. Shipments of goods are imported goods which are sent by specific senders abroad to certain recipients in the country.
10. Customs Declaration hereinafter abbreviated as CD is a notice of customs on the import of goods carried by passengers or crew Carrier Facility.
11. Pas Transboundary hereinafter abbreviated PLB is a card issued by Immigration Office provided to the Boundary Passage.
12. Cross Border Inspection Post, hereinafter abbreviated PPLB is a designated place in the border region and resolving the state to notify the customs duty on goods brought by Boundary Passage.
13. Identity Card Transboundary hereinafter abbreviated KILB is a card issued by the Customs Office that oversees the Postal Inspection Transboundary given to the Boundary Passage after met certain requirements.
14. Pas Printed Books Transboundary hereinafter abbreviated BPBLB is a book that is used by Customs and Excise officials to record the number, type, and the customs value of goods carried by the Boundary Passage from outside the customs area.
15. Green Line is the point of import expenditures with no physical examination of goods.
16. The Red Line is the path of imported goods expenditure by physical examination of goods.
17. Director General means the Director General of Customs and Excise.
18. Customs Act is the Act No. 10 of 1995 on Customs as amended by Act No. 17 of 2006.
19. Customs and Excise officials are employees of the Directorate General of Customs and Excise appointed in certain positions to perform certain duties under the Customs Act.
20. Customs Office is an office within the Directorate General of Customs and Excise customs where fulfilling obligations in accordance with the provisions of Customs Act.
    

CHAPTER II
SCOPE

Article 2

Imports of goods carried by passengers, crew Carrier Facility, and Boundary Passage consists of:

1. Passengers of Private Goods, Private Goods Carrier's Crew Facility, or Personal Stuff Boundary Passage; and / or
2. Merchandise.

Article 3
(1) Passenger or Goods Personal Goods Personal Carrier Crew Facility referred to in Article 2 are the goods arrive with passengers or crew Carrier Facility.
(2) Passenger or Goods Personal Goods Personal Carrier Facility crew who arrived before or after the arrival of passengers or crew carrier facilities, are treated as goods arrive with passengers or crew Carrier Facility as referred to in paragraph (1), all meet the following requirements:

1. no later than 30 (thirty) days prior to arrival passengers or crew Carrier Facility, and / or 60 (sixty) days after the arrival of passengers or crew carrier ingredients, for passengers or crew Carrier Facilities that use sea transport facilities; or
2. no later than 30 (thirty) days prior to arrival passengers or crew Carrier Facility, and / or 15 (fifteen) days after the passengers or crew arrived Carrier Facility, for passengers or crew Facility that uses Carrier air transport facilities.

(3) Goods referred to in paragraph (2) ownership must be proved by using the passport and boarding pass in question.

CHAPTER III
CUSTOMS NOTICE THAT BRING THE GOODS IMPORTED BY PASSENGERS, CREW CARRIER MEANS, AND
Boundary Passage

Article 4
(1) Imported goods carried by passengers, crew Carrier Facility, and Boundary Passage shall be notified to Customs and Excise officers at the Customs Office.
(2) Imported goods referred to in paragraph (1) can only be issued with the approval of officials of Customs and Excise.

Article 5
(1) Passengers and crew on arrival Carrier Facility shall notify the imported goods are brought over to the Customs and Excise using the CD.
(2) CD referred to in paragraph (1), shall be filled out completely and correctly.
(3) The notification as referred to in paragraph (1) may be made orally at certain places specified by the Director General.
(4) Boundary Passage are arriving from outside the customs area shall notify the goods which brought verbally to the officials of Customs and Excise in PPLB.

Article 6
(1) Passenger or Goods Personal Goods Personal Carrier Facility crew who arrived before and / or after the arrival of passengers or crew carrier ingredients, it can be completed by passengers or crew carrier ingredients, or their proxies by using:

1. Notice of the Special Import (PIBK), for Passenger or Goods Personal Goods Personal Carrier Crew Facilities listed in the manifest;
2. CD is used on arrival passengers or crew Carrier Facility concerned, for Passenger or Goods Personal Goods Personal Carrier Crew Facilities listed as item "Lost and Found.

(2) Trade in Goods carried by Passengers, Crew Carrier Facility, or Boundary Passage, was completed by passengers, crew Facility Carrier, Boundary Passage, owner of Merchandise (importer), or its proxy, using the Notice of Special Import (PIBK).

CHAPTER IV

EXCISE DUTY EXEMPTION AND PERSONAL GOODS TO PASSENGERS, CREW PERSONAL GOODS CARRIER MEANS, AND PERSONAL GOODS Boundary Passage

Article 7
(1) Personal Stuff On The Passenger, Cargo Carrier Support Crew Personal, and Personal Goods Boundary Passage which was originally taken out of customs area and then put back into the customs area, be given exemption from import duty according to the legislation regulating the import of returned items which have been exported.
(2) Personal Stuff On The Passenger, Cargo Carrier Support Crew Personal, and Personal Goods Boundary Passage to be used while in the customs area and will be brought back at the time of Passengers, Crew Carrier Facility, and Boundary Passage to leave the customs area, be given exemption from import duty appropriate laws and regulations governing the temporary import.
(3) In addition to import duty exemption as referred to in paragraph (1) and paragraph (2), import duty exemption granted to the Passengers of Private Goods, Private Goods Carrier Crew Facilities, and Personal Goods Boundary Passage to the limit of the customs value and / or a certain amount.

Part One
Passengers of Private Goods

Article 8
(1) Personal Stuff On The Passenger as referred to in Article 7 paragraph (3) with most of the customs value of FOB USD 250.00 (two hundred and fifty U.S. dollars) per person or FOB USD 1,000.00 (one thousand U.S. dollars) per family for each arrival, is given exemption of import duty.
(2) In the case of Private Goods Passenger exceed the customs value referred to in paragraph (1), the excess is charged import duties and taxes in order to import.

Article 9
(1) In addition to import duty exemption as referred to in Article 8 paragraph (1), of the Passenger Personal Goods that are subject to excise goods, be given exemption from import duty and excise duty for every adult with a total maximum of:

1. 200 (two hundred) cigarettes, 25 (twenty five) cigars, or 100 (one hundred) grams of tobacco slices / other tobacco products; and
2. 1 (one) liter of beverages containing ethyl alcohol.

(2) In the case of tobacco referred to in paragraph (1) letter a more than 1 (one) type, exemption from import duty and excise duty is equivalent to the ratio of each kind of tobacco it.
(3) In the case of Private Goods Passengers who are subject to excise goods exceeds the amount referred to in paragraph (1), the excess of goods subject to excise are directly destroyed by the Customs and Excise Officers with or without witnessed passengers concerned.

Part Two
Personal Goods Carrier's Crew Facility

Article 10
(1) The Personal Goods Carrier's Crew Facility as referred to in Article 7 paragraph (3) with most of the customs value FOB U.S. $ 50.00 (fifty U.S. dollars) per person for each arrival, be given exemption from import duty.
(2) In the case of Private Goods Carrier's Crew Facility exceed the customs value referred to in paragraph (1), the excess is charged import duties and taxes in order to import.

Article 11
(1) In addition to import duty exemption as referred to in Article 10 paragraph (1), against a crew of Private Goods Carrier Facility which is subject to excise goods, be given exemption from import duty and excise duty with a total maximum of:

1. 40 (forty) cigarettes, 10 (ten), cigars, or 40 (forty) grams of tobacco slices / other tobacco products; and
2. 350 (three hundred and fifty) milliliters of beverages containing ethyl alcohol.

(2) In the case of tobacco referred to in paragraph (1) letter a more than one type, exemption from import duty and excise duty is equivalent to the ratio of each kind of tobacco it.
(3) In the case of Private Goods Carrier's Crew Facility which is subject to excise goods exceeds the amount referred to in paragraph (1), the excess of goods subject to excise are directly destroyed by the Customs and Excise Officers with or without crew witnessed Carrier Facility in question.

Part Three
Personal Goods Boundary Passage

Article 12
(1) On The Boundary Passage of Private Goods as referred to in Article 7 paragraph (3) granted exemption from import duty, provided that the customs value as follows:

1. Indonesia and Papua New Guinea's most lots FOB USD 300.00 (three hundred U.S. dollars) per person for a period of 1 (one) month;
2. Indonesia and Malaysia:
1) at most FOB MYR 600.00 (six hundred Ringgit Malaysia) per person for a period of 1 (one) month, if passed land borders (land borders);
2) at most FOB MYR 600.00 (six hundred Ringgit Malaysia) per boat for each trip, if by sea boundary (sea border);
3. Indonesia and the Philippines most widely FOB USD 250.00 (two hundred and fifty U.S. dollars) per person for a period of 1 (one) month.
4. Indonesia and Timor Leste's most lots FOB USD 50.00 (fifty U.S. dollars) per person per day.

(2) In the case of Private Goods Boundary Passage exceed the customs value referred to in paragraph (1), the excess amount is levied customs duties and taxes in order to import.

CHAPTER V
INSPECTION AND ISSUANCE OF GOODS IMPORTED BY BRINGING THE PASSENGERS, CREW CARRIER MEANS, AND Boundary Passage

Part One
Inspection and Import Goods Expenditure Carried by Passengers or Crew Carrier Facility

Article 13
(1) Based on the notification referred to in Article 5 paragraph (1) or paragraph (3), Passenger or crew ingredients imported goods carrier must issue through:

1. Red Line, in terms of passengers or crew bringing the goods imported ingredients Carrier:
1) a Passenger or Goods Personal Goods Personal Support Carrier's crew with customs value exceeds the import duty exemption granted and / or exceeds the number of goods subject to excise duty exemption granted and excise;
2) the form of animals, fish, and plants including products derived from animals, fish, and plants;
3) in the form of narcotics, psychotropic substances, precursors, drugs, guns, air guns, sharp weapons, ammunition, explosives, objects / pornography publications;
4) the form of money and / or other payment instruments in Rupiah or foreign currency worth Rp100.000.000, 00 (one hundred million rupiah) or more; and / or
5) in the form of Merchandise.
2. Green Line, in terms of passengers or crew Carrier Facility not bring imported goods referred to in the letter a.

(2) Upon receipt of the notification referred to in Article 5 paragraph (1) or paragraph (3), Officers of Customs and Excise:

1. approve expenditures, in terms of passengers or crew carrier ingredients through Hija Line;
2. perform a physical examination, in terms of passengers or crew via the Red Line Carrier Facilities and / or
3. deliver the goods referred to in paragraph (1) letter a number 2) to the Quarantine Officer.

(3) Expenditures Personal Goods Personal Goods passengers or crew who are registered as Carrier Facilities Lost and Found items referred to in Article 6 paragraph (1) letter b, to go through the Red Line.
(4) In case of suspicion, Customs and Excise Officers authorized to conduct physical examination of imported goods brought by passengers and crew Carrier Facilities issued via the Green Line.

Article 14
(1) If the results of physical examination as referred to in Article 13 paragraph (2) letter b, found:

1. goods subject to excise the excess of the amount specified, of excess excise taxable goods are directly destroyed by the Customs and Excise Officers with or without passengers or crew witnessed the relevant Carrier Facility
2. goods affected by the ban or restrictions on imports, Customs and Excise officials take actions according to the legislation in force.
3. money and / or other payment instruments in Rupiah or foreign currency exceeding Rp100.000.000, 00 (one hundred million rupiah) were completed according to the legislation in force.
4. Personal Goods Personal Goods Passenger or crew Carrier Facility with the customs value does not exceed the exemption of import duty as referred to in Article 8 paragraph (1) or Article 10 paragraph (1), to the Passenger or Goods Personal Goods Personal Support Carrier's crew was granted exemption from import duty .
5. Personal Goods Personal Goods Passenger or crew Carrier Facility with the customs value exceeds the exemption of import duty as referred to in Article 8 paragraph (1) or Article 10 paragraph (1), the excess amount is levied customs duties and taxes in order to import the basic value full customs reduced the customs value which enjoy exemption of import duty.
6. Merchandising, Merchandising is levied on import duties, and taxes in order to import and apply the general provisions in the field of import.

(2) In the event of a physical examination as referred to in Article 13 paragraph (2) letter b can not find the goods referred to in paragraph (1) letter a, b, c, e, and / or the letter f, Customs Officer and Excise approved expenditure item.

Article 15
(1) Officers of Customs and Excise do record the results of physical examination as referred to in Article 14 paragraph (1) letter e, and based on the results of physical examination are Officers of Customs and Excise set tariff and customs value and calculate customs duties and taxes in order to import.
(2) Passenger or crew Carrier Facility is obligated to pay import duties and taxes in order to import based on the determination of Customs and Excise Officers as referred to in paragraph (1).
(3) Upon payment of customs duties and import taxes in the framework referred to in paragraph (2), Officer of Customs and Excise:

1. provide proof of payment to the passengers or crew Carrier Facility; and
2. data recorded Passenger or Goods Personal Goods Personal Carrier Crew Facility which bears the payment of import duties and taxes in order to import into the customs logbook.

Article 16

If the results of physical examination as referred to in Article 13 paragraph (4), found in the imported goods referred to in Article 13 paragraph (1) letter a, Officers of Customs and Excise take actions according to the legislation in force.

Article 17
(1) Customs and Excise officials approve expenditure on Personal Stuff Personal Stuff Passenger or crew Carrier Facility as referred to in Article 14 paragraph (1) letter e, after the passengers or crew Carrier Facility paid import duties and taxes in order to import.
(2) Approval of expenditures for Personal Goods Personal Goods Passenger or crew of the Carrier Facilities:

1. originally taken out of customs area and then put back into the customs area, carried out according to the legislation regulating the import of goods that have been re-exported;
2. will be used while in the customs area and will be brought back on when leaving the customs area by passengers or crew Carrier Facility, conducted according to laws and regulations governing the temporary import.

Article 18

At the time of departure outside the customs area, passengers or crew Carrier Facility may request the Customs Officer to conduct a physical examination to identify the Passenger or Goods Personal Goods Personal Carrier Facility crew, if it would facilitate re-entry of goods into the customs area by obtaining exemption of import duty as referred to in Article 7 paragraph (1).

Part Two
Inspection and Import Goods Expenditure Carried by Boundary Passage

Article 19
(1) Each Boundary Passage carrying imported goods shall have KILB.
(2) KILB as referred to in paragraph (1) issued by the Head of the Customs Office that oversees PPLB at the request of Boundary Passage.
(3) The application referred to in paragraph (2), submitted to the Head of Customs Office enclosing a photocopy of identity cards and a copy of PLB that ditandasahkan by the competent authority.
(4) If the application referred to in paragraph (2) has met the requirements referred to in paragraph (3), Head of the Customs Office to provide KILB Boundary Passage and BPBLB made in accordance with the example of the format specified in Annex I and Annex II Regulation of the Minister Finance This is an integral part of the Regulation of the Minister of Finance.

Article 20
(1) Boundary Passage are arriving from outside the customs area must indicate KILB to Customs and Excise officials in PPLB.
(2) Boundary Passage are unable to show KILB not granted exemption from import duty as referred to in Article 12 paragraph (1).
(3) Upon receiving notification KILB and customs referred to in Article 5 paragraph (4), Customs and Excise officials in PPLB:

1. perform a physical examination and physical examination results are pouring into the Memorandum of Inspection in accordance sample format specified in Annex III of Regulation of the Minister of Finance who is an integral part of the Regulation of the Minister of Finance; and
2. set a tariff and customs value in accordance with legislation and regulations.

(4) If the results of physical examination as referred to in paragraph (3), found:

1. goods affected by the ban or restrictions on imports, Customs and Excise officials take actions in accordance with laws and regulations.
2. Personal Goods Boundary Passage with the customs value does not exceed the exemption of import duty as referred to in Article 12 paragraph (1), on Personal Stuff Boundary Passage are granted exemption from import duty.
3. money and / or other payment instruments in Rupiah or foreign currency exceeding Rp100.000.000, 00 (one hundred million rupiah) were completed according to the legislation in force.
4. Personal Goods Boundary Passage to exceed the customs value of import duty exemption limit referred to in Article 12 paragraph (1), the excess amount is levied customs duties and taxes in order to import the full customs value basis less the customs value which enjoy exemption of import duty.
5. Merchandising, Merchandising is levied on import duties, and taxes in order to import and apply the general provisions in the field of import.

(5) In case the physical examination can not find the goods to the conditions referred to in paragraph (4) letter a, c, d, and / or the letter e, Officers of Customs and Excise approved expenditure item.

Article 21
(1) Approval of expenditure of Boundary Passage of Private Goods as referred to in Article 20 paragraph (4) d, given by the Officers of Customs and Excise after Boundary Passage pay import duties and taxes in order to import.
(2) Approval of expenditure of Private Goods Boundary Passage which was originally taken out of customs area and then put back into the customs area carried out according to statutory provisions regulating the import of goods that have been re-exported.

Article 22

At the time of departure outside the customs area, Boundary Passage may request the Customs Officer to conduct a physical examination to identify the Boundary Passage of Private Goods, if it would facilitate re-entry of goods into the customs area by obtaining exemption from import duty as referred to in Article 7 paragraph (1).

CHAPTER VI
GOODS PACKAGES

Article 23
(1) Any Goods Shipments, import duty exemption granted by the customs value at most FOB USD 50.00 (fifty U.S. dollars) for each person per shipment.
(2) In the case of Goods Shipments exceed the customs value referred to in paragraph (1), the excess is charged import duties and taxes in order to import.

Article 24
(1) Shipments of Goods shall be notified to Customs and Excise officers at the Customs Office.
(2) Shipments of Goods as referred to in paragraph (1) can only be issued with the approval of officials of Customs and Excise.

Article 25
(1) Imports of Goods Shipments made by post or PJT.
(2) On Shipment of Goods as referred to in paragraph (1) customs examination by Customs and Excise Officers.
(3) customs examination as referred to in paragraph (2) include research and document the physical examination of goods.
(4) physical examination of goods referred to in paragraph (3) is done selectively.
(5) In the event that a physical examination of goods referred to in paragraph (4), physical examination was witnessed by a postal officer or officers PJT.
(6) Shipments of Goods as referred to in paragraph (1) can be issued after a full customs duty and approved by the Officers of Customs and Excise.

Article 26
(1) Officers of Customs and Excise set tariff and customs value and calculate customs duties and taxes in order to import goods shall be paid on post by post.
(2) Goods Shipments by mail which has been set tariffs and value pabeannya as referred to in paragraph (1), delivered to the recipient Goods Shipment by post after import duties and import taxes in order to be paid.

Article 27
(1) Settlement of Shipment of Goods imported by mail conducted by PT. Pos Indonesia (Persero) and the Directorate General of Customs and Excise.
(2) Settlement referred to in paragraph (1) includes the handling of postal bags, pelalubeaan and supervision.

Article 28
(1) PJT who will carry out import activities Articles Submissions must apply to the Head of Customs Office as an example the format specified in Annex IV of Regulation of the Minister of Finance this is an integral part of the Regulation of the Minister of Finance.
(2) The application referred to in paragraph (1), Head of the Customs Office to give consent in accordance examples of the format specified in Annex V of this Regulation of the Minister of Finance who is an integral part of the Regulation of the Minister of Finance.
(3) PJT can carry out import activities Articles Submissions after submitting / risking cash bond, bank guarantee, or customs bond amount to be determined by the Head of the Customs Office.
(4) Determination of collateral as referred to in paragraph (3), conducted with due regard to the amount of import duties and taxes in order to import within a certain period of suspension of payments for goods delivery as notified by PJT.

Article 29
(1) Goods Shipment via PJT must meet the most demanding requirements of 100 (hundred) pounds for each House Airway Bill (AWB) or Bill of Lading (B / L).
(2) Exemption from provisions of the Goods Shipment as mentioned in paragraph (1) may be given to:

1. Shipments of goods for purposes of bonded dump; or
2. Other items of goods which obtained permission from the Director General.

(3) On Shipment of Goods through PJT that do not comply with the provisions referred to in paragraph (1) and paragraph (2) apply the general provisions in the field of import.

Article 30
(1) Expenditures Goods Shipment via PJT conducted after the proposed Notice of Special Import (PIBK).
(2) Notice of the Special Import (PIBK) referred to in paragraph (1) submitted to the Customs Office through electronic media or manually.
(3) Officers of Customs and Excise set tariff and customs value and calculate customs duties and taxes in order to import that must be paid on Goods Shipment via PJT.
(4) duties and taxes in order to import owed must be paid within a period of maximum 3 (three) working days after the issuance of the approval of expenditures.

Article 31
(1) Expenditures for Goods Shipment via PJT bonded dump destination applies the provisions on procedures for entry of goods into a bonded dump.
(2) Expenditures PJT Goods Shipments through the affected provisions of import restrictions, can be approved after all import requirements are met.

CHAPTER VII
DETERMINATION OF RATE OF DUTY

Article 32

Officials of Customs and Excise set tariffs on imports of Passenger Personal Goods, Private Goods Carrier's Crew Facility, Boundary Passage of Private Goods, Trade in Goods, and Goods Shipment.

Article 33
(1) Stipulation of tariffs as stipulated in Article 32 is based on the tariffs of the goods concerned.
(2) In the case of imported goods referred to in Article 32 of more than 3 (three) kinds of goods, Customs and Excise Officers only one set of tariffs on goods the highest rate.

CHAPTER VIII
OTHER PROVISIONS

Article 34
(1) Supervision and customs clearance services for imported goods brought by passengers, crew Carrier Facility, and Boundary Passage implemented in the customs area completely under the supervision of the Directorate General of Customs and Excise.
(2) customs area as referred to in paragraph (1) determined in accordance with the legislation regulating the customs area.
(3) Supervision and customs clearance services for imported goods brought by passengers, crew Carrier Facility, and Boundary Passage can be done elsewhere after receiving approval from the Head of the Customs Office.

Article 35

Provisions regarding submission of notices customs procedures, services, and supervision on imported goods brought by passengers, crew Facility Carrier, Boundary Passage, and Shipment of Goods Regulations further stipulated by the Director General.

Article 36

At the Ministry of Finance Regulation comes into force, Regulation of the Minister of Finance Number 89/PMK.04/2007 on Import of Goods Personal Passengers, Crew Carrier Facility, Boundary Passage and Goods Shipment, revoked and declared invalid.

CHAPTER IX
FINAL PROVISIONS

Article 37

Minister of Finance Regulation comes into force on January 1, 2011.

For every person to know, the Ministry of Finance ordered promulgation by publishing in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On October 29, 2010
MINISTER OF FINANCE,

Signature

AGUS D.W. Martowardojo

Promulgated in Jakarta
On October 29, 2010
MINISTER OF JUSTICE AND HUMAN RIGHTS,

Signature

Patrialis Akbar

NEWS OF THE REPUBLIC OF INDONESIA YEAR 2010 NUMBER 530

Progressive tax burden CPO

JAKARTA - palm oil producers in the country urged the government to review the application of export taxes (PE) for CPO (crude palm oil / crude palm oil), because the nominal tax applies progressively following the increase in global CPO prices. Application of PE CPO progressively assessed instead reduce the competitiveness of Indonesian palm oil products compared to competitor countries Malaysia.

"Currently only the CPO price reached 1,000 U.S. dollars / ton export tax was at 15 percent. Seeing the trend of world crude palm oil prices continue to rise in December is likely magnitude export taxes will rise even more as a progressive scheme established by the Ministry of Finance, "said Executive Director of the Indonesian Palm Oil Association (Gapki) Fadhil Hasan in Jakarta, yesterday.
According to Fadel, since the progressive implementation of PE CPO, the competitiveness of Indonesian CPO in the world market has decreased. It is feared could affect foreign investment and expansion plans of oil palm plantations that have been announced by the investors in the country. "We assess the application of PE in progressive scheme is completely ineffective.

In this case the government is only thinking about how to attract a maximum tax of CPO is exported commodities, but do not think the impact on crude palm oil producers in the country, "said Fadhil. Moreover, the Fadhil states, with the cost structure out of a very large, the resulting Indonesian CPO products become less competitive in international markets again.

Moreover, during this, the PE utilization is 100 per cent palm oil into the state treasury without contributing back to support the oil palm industry development program. "Gapki urged the government to immediately review the application of PE CPO with progressive scheme which has been judged to be effective and only reduce the competitiveness of Indonesian palm oil products," said Fadhil.

Contacted separately, Secretary General of the Indonesian Palm Oil Association (Gapki) Joko Supriyono said national CPO industry is hoping the government can create a conducive climate in the country such as through the application of rules that do not burden the cost of their production.

"The climate is conducive to valuable incentives for the industry in the face of various obstacles CPO exports in international markets," said Joko. Ministry of Commerce (Kemendag) had earlier set a reference price of CPO for the month of December 2010 amounted to 1081.51 U.S. dollars per ton.

Thus, the determination of charge out of CPO in December 2010 by 15 percent, up from previously 10 percent. Previously, the customs exit CPO period of November 2010 amounted to 10 percent. This figure increased by 2.5 percent compared to September 2010 are set at 7.5 percent.



Source : Newspapers Jakarta, December 14, 2010

Recent Tax Simplified

In the midst of heated debate about the position of Governor of Yogyakarta Special Region in the context of the discussion draft Law (Draft) The specialty of Yogyakarta, the debate about the imposition of a tax of 10 percent of consumers a simplified food stalls as "Warung Tegal" (Warteg) is not less crowded and confiscate attention of the people of Jakarta and surrounding areas. As usual, the news about the taxation of food services was already excited everywhere despite the new rules implemented next year.

In order not to deviate to the debate about the gap between large and small dining restaurants underprivileged, Governor Fauzi Bowo confirmed that the taxation of small food stalls or warteg only limited discourse. We give an appreciation of the attitude of the governor who quick to respond to this matter. Why? If not quickly be anticipated, the question of tax on food stalls can be blurred and her group opposes the small community with those who haves, and it is dangerous.

Regarding the application of real-taxes already imposed on restaurants or restaurant and cafe-society directly interpreted by a variety of opinions, and ends against the attitude of the city administration which was considered more burdensome small community groups. According to the Head of Regulation and Tax Counseling Office of DKI Jakarta, Susilo Arifin, imposition of a tax of 10 percent of the food stalls are often called "warteg" it's because these types of businesses considered to have entered a prerequisite subject to income tax as stipulated in Law No. 28 of 2009 on Regional Taxes and Levies.

But, who entered the category of taxpayers is a provider of food and beverage business which has revenues of 60 million dollars per year. Taxes will apply to all types of restaurants that have a turnover of 60 million dollars per year or about 5 million rupiah per month, or about 167,000 rupiah per day. Not only warteg, this tax also will apply to owners of restaurants and related business fields.

Members of the DPRD DKI Jakarta is actually not one word about this. Some refused and some agree. Vice Chairman of DPRD DKI, Triwisaksana, who is also chairman of the Legislation Board (Balegda) claimed to have heard expressions of concern from a number of businessmen who voiced objections warteg. Apart from food stalls entrepreneurs, a number of observers and the public expressed their objection. Related pros and cons of this issue, wise step taken by Jakarta Governor Fauzi Bowo after assert that it is still a discourse.

Governor proposed a study of factors impact the amount that would arise if the policy is enforced. Therefore, Fauzi said will require an integrated report of the Assistant Economic and Tax Office (DPP) DKI. He promised not to impose policies that do not favor the small people. In this regard, we wish to remind that our society in general are very vulnerable in accepting rumors or news that is uncertain, especially regarding a regulation that has a direct impact on them.

It is fitting the relevant parties, whether provincial government officials, the parliament, observers, or those who may be affected by new regulations, checking the truth of such information. In many cases, the news is skewed, uncertain, and perhaps also the later diembuskan tendentious news, negative impact or even cause turmoil in society. If the turmoil that has turned into a destructive action, will be even harder to prevent it.

Therefore, we judge good enough attitude shown Jakarta Governor who ordered his staff to the Koran in depth discourse plans or tax pengenaaan catering or food stalls this. When the results of the study was agreed upon and announced to the public it deserves, just choose the right time to announce it. The next step is to disseminate sustainable for a common understanding can be well received.

Source : Jakarta Newspapers, December 4, 2010

Foreign funds are taxed Difficult???

JAKARTA - Plan for the taxation of any flow of foreign funds that entered the Indonesian capital market assessed will be difficult to be realized.

In addition to its domestic market system of open markets, foreign investors have not recorded in the list of taxpayers in Indonesia.

"Given the fact that two, would be very difficult to realize that diembuskan discourse by the government," said Lily Widjaja, Chairman of the Association of Indonesian Securities Companies (APEI), in Jakarta, Friday (3 / 12).
Because, even if it is realized, the government has no concrete data that can be used as a reference to verifi cation of their presence one at a time. "Because there are huge numbers and spread.

Plus they do not enter directly, but through representatives such as the Fund Manager or securities firms (broker), "said Lily. Therefore, capital market authorities set a transaction tax of 0.1 percent.

"That's sometimes still difficult to be maximized," said Lily. However, it does not mean the capital market authorities could be lulled by the swift flow of foreign capital (capital infl ow) that enter the domestic stock market.

As stakeholders, the Capital Market Supervisory Agency and Financial Institution Supervisory Agency (Bapepam-LK) and the Self Regulatory Organizations (SRO) charged with creating a climate attractive capital markets and transparent.

"Instead of restricting capital inflow or make them uncomfortable to be in Indonesia," said Gema Merdeka Goeryadi, an analyst at UOB Kay Hian Securities in Jakarta, yesterday.

As is known, later, Bank Indonesia (BI) berwacana regulate the flow of foreign funds into Indonesia.

It was considered important in order to maintain the national economy remains stable and is not filled by short-term capital flows. One of the proposed discourse, and may be taken, is to limit the flow of foreign capital into capital market instruments, by imposing progressive taxes.

"Hot Money" In response, the stock exchange authorities were agreed. The government felt no need to limit the flow of funds that go to the Indonesian capital market. In addition to the Act (Act) that has not been possible, it would make Indonesia the world's capital markets fail to thrive.

"Because the Central Bank Act we still embrace capital free flow system, which means that foreign funds flow freely in and out anytime.

So even if we limit, it means we are against the law. Moreover, foreign contributions are still quite large in the Indonesian capital market "said Ito Warsito, President Director of Indonesia Stock Exchange (BEI).

In addition, his side looked at the swift flow of foreign funds have become a threat. "Because, in the capital markets that investment over the medium and long term, and investment patterns of foreign investors was the main like that," said Ito.

Concerns about compliance with the local stock market by hot money (short-term capital flows) is likely small.

"If they want to invest for the short term, it is likely he would park it in the certification kat Bank Indonesia (SBI). So maybe the Bank Indonesia (BI) feel the need to manage, "Ito said. The trend was reinforced by the fact that happened during the crisis of 2008.

The portion of foreign ownership of shares in the domestic market was not too much changed. The decrease ranged from only 1 percent - 1.5 percent.

Even to this day no matter its value is still about 66 percent to 67 percent. That number has not changed much compared to the position of the last three years, "said Ito.

Thus, the withdrawal of foreign funds from domestic stock markets lately can not be used as a benchmark if they are short term oriented.

The proof, until September 2010, foreign transactions are still recorded a net foreign purchases amounted to 20.57 trillion rupiah. That's a sign that foreign investors still believe in the domestic capital market and yet there is a tendency to withdraw their funds in the near future

Source : Jakarta Newspapers, December 6, 2010

Standard Guidelines for Foreign Employees Salaries (Expatriate)

The development of global business now showing as if there are no more boundaries between countries, more and more Foreign Investment Company (PMA), which grows in Indonesia, prompting the rise of foreign workers (expatriates) who come and work in Indonesia.

The treatment of foreign employees is often different than the local employees. The existence of various facilities and benefits (such as housing allowances, children education allowances, leave allowances, allowances for transport to return to their home country and so on) are given to foreign employees cause trouble determining how much actual income and benefits received from the company, so often it is becoming trigger a tax dispute.

Not to mention if the foreign employee is a worker who sent directly by the parent company was in default of Foreign Affairs and his salary had been determined directly by the State party. In addition to tax will arise disputes with tax authorities (during tax audits) in terms of Income Tax Article 21/26, can also arise differences in perceptions about the amount of salary costs that can reasonably be deducted from net income in the Annual Financial Report Corporate Tax Return. The value of fairness is often associated with the term of Relationship as stipulated in Article 18 of the Income Tax Act.

Above considerations, the Director General of Taxation to set a standard salary for foreign workers as a guide in determining the reasonableness of the amount of salaries paid to foreign workers as stipulated in Decree of Directorate General of Taxation Number KEP-173/PJ./2002 dated May 22, 2002. Unfortunately, these guidelines are based on the situation in 2002 and until now there has been no change.

The meaning of the standard salary of foreign employees is stipulated in the amount of gross income KEP-173/PJ./2002 1 (one) month in connection with the work in the form of salary and other benefits received or accrued foreign employees who work in areas outside the field oil and gas drilling.

Guidelines for foreign employees' salaries as listed in Attachment of the Director General of Taxation Number KEP-173/PJ./2002 is used in case:

• There are hints that the books are not true so that taxpayers can not be calculated the amount of tax that should be payable;

• Obtained evidence indicating that there is payment of salaries of foreign employees who are not entirely accounted for repayment of Income Tax Article 21 or Article 26;

• Examiner did not obtain data that can be used to determine the amount of salaries of foreign employees in the establishment of Tax Article 21 or Article 26 is owed.

Use of standard guidelines for salaries of foreign employees should consider:

a. Nationality of foreign employees concerned;

b. Type of business of a foreign company where employees earn (the employer);

c. The position or office of foreign employees within the company where the related work.

questions that might arise from the establishment of standard guidelines for foreign employees' salaries, for example:

1. Does the company have to follow the guidelines in terms of determining its foreign employees' salaries?
2. What if expatriates are receiving salaries below the standards established by the Director General of Taxation?\
3. What if the foreign workers (expatriates) are actually received no salary at all from the company, because it was directly paid for by parent companies overseas?
4. Are salaries paid and enjoyment (fringe benefits) given to employees of foreign companies (expatriates) can be deducted as a cost-cutting corporate income tax if the obligations of Article 21 / 26 are met?

Evidence could be prepared to solve the problem of foreign workers (expatriates) who are not paid by the company in Indonesia, can be either a letter agreement (employment contract), cash flow, general ledger, and so forth. With strong evidence that seems to be a supporter in resolving tax disputes with the examiner.

BI will propose tax incentives for Islamic banking

JAKARTA. Bank of Indonesia (BI) intends to propose some tax incentives that can be enjoyed by the Islamic banking industry. It is intended for the development of Islamic banking industry could be more motivated.

BI deputy governor Halim Alam said, the laws that exist today actually is sufficient to provide clarity on the tax status of some Islamic products. However, the law provides equality of treatment is merely an alias tax neutrality. While the form of special tax incentives for Islamic banking products have so far not yet exist.
"Some incentives may be given or are we going to propose to certain products in Islamic banks which we will prove through research risk is low, so later than what we send down his RWA can also lowered taxes so that is really clear. Maybe that's what we will propose (in government), "Halim said in Jakarta on Wednesday (24/11).

Halim says, with the provision of tax incentives for the Islamic banking industry, he believes it could provide a huge boost for Islamic banking is growing. BI in essence, says Halim, wanted to attempt furtherance of Islamic banking and Islamic economics could become a national agenda. Thus, it requires cooperation with various parties. No exception of government as the authorities manage tax issues.

Source : Kontanonline.com, 24 November 2010

Starting 2011, Carriage of Goods subject to Customs Import

Metrotvnews.com, Jakarta: Ministry of Finance set import duties on goods carried by passenger, crew transportation, and crossing boundaries, as well as shipments that will apply from January 1, 2011 through the Minister of Finance Regulation No. 188/PMK.04/2010.

Head of Public Relations Bureau Kemenkeu, Yudi Pramadi, in a statement received here on Wednesday (24/11), states, of goods subject to import duties are personal items that brought the passengers, crew personal goods transportation facilities, or personal goods crossing borders, and / or merchandise beyond the customs value and / or a certain amount.

Officials of Customs and Excise set tariffs on imports of Passenger Personal Goods, Private Goods Carrier's Crew Facility, Boundary Passage of Private Goods, Trade in Goods, and Goods Shipment.

Determination of tariffs based on tariff of the goods concerned. In the case of imported goods intended for more than three types of goods, Customs and Excise Officers only one set of tariffs on goods the highest rate.

About understanding boundary crossing, Yudi says, is a resident or residing in the border regions and countries have identity cards issued by the competent authority and which will travel across borders at the border areas through cross-border Postal Supervisors.

The crew of the carrier means is any person who because of the nature of his work must be in transport facilities and come with a means of transport. While the passenger is every person who crossed the borders of countries, using means of transport but not the crew and not the Carrier Facility Boundary Passage.

Regarding the limit on the number of goods that are not subject to import duties (duty-free entry), Yudi said, for personal belongings of passengers by customs value at most U.S. $ 250 (FOB) per person or U.S. $ 1000 U.S. per family. Personal items that brought the crew of transportation with the customs value of maximum U.S. $ 50 (FOB) per person also get exemption from import duty.

As for the maximum value of private goods crossing borders are exempted from import duties divided by origin country. For Indonesia and Papua New Guinea at most U.S. $ 300 (FOB) per person for a period of one month, Indonesia and Malaysia: at most 600 RM (FOB) per person for a period of one month if past the mainland, while if past the ocean is set at lot 600 RM (FOB) per boat for each trip.

As for Indonesia and the Philippines established at most U.S. $ 250 (FOB) per person for a period of a month. Indonesia and Timor Leste at most U.S. $ 50 (FOB) per person per day.

While on the shipment, import duty exemption granted by the customs value of no more than 50 U.S. dollars (FOB) for each person per shipment. In the case of Goods Shipments exceed the customs value, the excess is charged import duties and taxes in order to import. (Ant / ICH)

Source : MetroTVNews.com, Wednesday, November 24, 2010 14:19 pm

Eco-Friendly Companies Proposed Tax Free

MAKASSAR, Reuters-TIMUR.COM - Minister of State for Environment Gusti Muhammad Hatta in Makassar, said it would propose to the Ministry of Finance to release the tax for companies with environmentally friendly or green and gold in the category.

"Friday (11/26/2010) will be announced which companies are categorized as black, red, green and gold. I will ask banks not to lend capital to the company that belongs to the category of red and black, and ask that the category of green and gold reduced interest or proposed to the finance ministry for tax-free, "he said.
This he expressed in the Declaration of Caucus and Strengthening the role of Parliament in the protection and management of the environment.

In addition, he admitted thinking about forms of moral sanctions for the head area that does not properly care for the environment in the region to support the administrative penalties, civil and criminal there. Possible forms of moral sanctions include a fatwa of the Indonesian Ulema Council.

He explained that the Indonesian Environmental Quality Index currently stands at 59.79. "Even if 60 even I am not satisfied," he said. While the position of South Sulawesi, was ranked the 15 provinces with the best environment of the 33 provinces with half of his district and the city is winning clean city.

Related to the formation of South Sulawesi DPRD environmental caucus, he said, Parliament has an important role melegislasi and arrange for all of the priority to the environment, overseeing development and budget.

"If the natural resources depleted environment will continue to get worse and cost recovery will be more expensive than the value of investments," he said.

Source : tribune-timur.com, 25 November 2010

DG Tax publish rule amandemen transfer pricing

Jakarta - The Directorate General of Taxation will continue to minimize the occurrence of the practice of transfer pricing. One of them with the authority to correct the transfer pricing tax payers in the country with respect to transactions with related parties resident Taxpayer partner countries of Double Taxation Avoidance Agreement (P3B). Correction on transfer pricing is done through coressponding adjustment mechanism.

Director of Counseling, Services, and Public Relations Directorate General of Taxation Iqbal Alamsjah mention transfer pricing correction is stipulated in Article 19 of Regulation numbered DGT Per-48/PJ/2010 of Procedure for Approval of Joint Implementation Procedures (Mutual Agreement Procedure) based on the P3B.

Iqbal said the existence of this rule all the provisions of double taxation avoidance agreement can be implemented thoroughly. "Regulation of the DGT has been effective from 3 November 2010," Iqbal said in a press release written.

Application of this paraturan, said Iqbal would increase tax revenues because of the possibility of correction of tax on transfer pricing practices that happen ..

This regulation also sets out procedures for filing and implementing procedures for the Joint Agreement of the Interior Taxpayers Indonesia or Indonesian citizen who became taxpayers Domestic Partner P3B and procedure for handling requests from the Partner Country P3B MAP.

Eradication of Transfer Pricing constrained Transaction Data

JAKARTA. Government's plan to correct the trade agreement between the companies that smells transfer pricing is a positive thing. In addition to preventing the practice of transfer pricing, it also could boost state revenues from taxes.

In accordance with the Director-General (Perdirjen) Tax Number Per-48/PJ/2010 the effective 3 November, the Directorate General of Taxation is authorized to correct the trade agreement which indicated transfer pricing between the taxpayer of the Interior (WPDN) with their counterparts abroad. Correction was done when there are indications unrighteousness information or document that agreement.


However, observers warned Gunadi Taxation, University of Indonesia, Directorate General of Tax plan would be difficult. Some obstacles, among others, the Directorate General of Taxation will have difficulty when determining the ratio of price and profit data as agreed between WPDN and their partners abroad. Therefore, the Directorate General of Taxes shall also perform cross-checks to WPDN business partners abroad.

Other difficulties, resistance from foreign investors is not light. Therefore, it could be foreign investors will reject the results of the calculation of the Directorate General of Taxation. "For example the case of PT Asian Agri, has not completed five years. Therefore, the solution transfer pricing necessary prudence and wisdom. It should be tenacious negotiations, and priority-oriented investment climate, do not even disturb the investment climate," said Gunadi to KONTAN, Sunday ( 14/11).

However, Gunadi welcomed the plan to correct Taxation Office is that smell venture agreement that transfer pricing. Understandably, the potential loss of tax revenue due to transfer pricing by companies, firms operating in Indonesia very much.

Gunadi indicated in number during 2009 and then reached Rp 1,300 trillion. Thus, the formation of anti-transfer pricing team is the right thing.

Previously, observers Taxation Narliswandi Piliang also never convey the potential tax loss due to transfer pricing practices could reach Rp 1,300 trillion. He stated, the figures were derived from Section Transfer Pricing Taxation Office is prepared on the basis of data of the Organization for Economic Co-operation and Development, or OECD. (KONTAN, June 30, 2010).

Director of Counseling Services and Public Relations Directorate General of Taxation Iqbal enforcement Perdirjen 48 Alamsjah hope this can boost state revenue from the tax sector. "How to correct the untruth of the information from the taxpayer in the country with their counterparts abroad," he said.

Source : Harian Kontan, 16 November 2010

DG Tax perfected Transfer Pricing

JAKARTA. The case of the alleged transfer pricing PT Asian Agri is a scene some time ago helped push the Directorate General (DG) of Taxation Ministry of Finance tidying resolve transfer pricing.

In simple terms, transfer pricing is a tax avoidance tricks performed by companies engaged in transactions with affiliated companies in foreign countries who do not wear fair price. As a result, income or profit companies looking thin and end up paying income taxes (income tax) is smaller than it should.

One, the government's efforts to prevent transfer pricing is to add the authority of the Directorate General of Taxation to correct the mutual agreement between the taxpayer of the Interior (WDPN) with their counterparts abroad. Correction done when there are indications of untruth information or documentation submitted by WPDN Indonesia and their partners.
These provisions set out in Article 19 of Regulation No. DGT Per-48/PJ/2010 Concerning the Implementation of the Joint Approval Procedure (Mutual Agreement Procedure) Based on Avoidance of Double Taxation (P3B). Beleid effective from 3 November 2010.

P3B is the agreement between Indonesian Government and the state government or jurisdiction partners to prevent the occurrence of double taxation and tax evasion.

Director of Counseling, Services, and Public Relations Directorate General of Taxation Iqbal Alamsjah hope with all provisions of these rules relates P3B and done thoroughly by the Directorate General of Taxation. "And also is expected to increase tax revenue, because of the possibility of correction of tax on transfer pricing practices that had happened," he said, Wednesday (10/11).

However, tax analysts said Dani Septiadi new rules to prevent transfer pricing is not necessarily able to increase tax revenue. It depends on the method and quality of later corrections made Directorate General of Taxation. "If the tax there was a correction method was less precise Directorate General of Taxes, then they do not want to do the coresponding Adjustment," he explained
Source: Harian Kontan, 11 November 2010

Tax relief important factor for exchange

JAKARTA: The government's seriousness in promoting the progress of commodity futures trading industry one of them by giving tax relief a major factor in whether or not advanced futures exchanges in a country.

CEO of Multi Commodity Exchange (MCX) Lamon Rutten said, in Indian country, the government strongly supports the development of futures trading industry, with various forms of support.

With serious support from the government, continued Rutten, India now has 70 commodity futures exchange with five of them national and some are included in the top 10 futures exchanges in the world.
"Support the government of India including the form of tax free deposits," says Rutten to Business in Jakarta, yesterday.

He added that other forms of support that is related to the contract approval process easier, and related ministries are ready to become lobbyists among other ministries, including the company's red plate to give my full support.

Rutten said that MCX has become the largest commodity exchanges in India and the sixth largest in the world. Transaction volume in MCX during 2009 amounted to 161.2 million contracts or uphill lot 70.9% from the position 2008. MCX even more superior position compared with the London Metal Exchange (LME), which occupies the position of the 7th world with a volume of 106.5 million lots in 2009.

MCX currently mentransaksikan futures contracts, among others, WTI crude oil, copper, silver, gold, nickel and natural gas. For silver contract transactions, MCX was in a position to claim the first world, for gold, copper and natural gas positioned the second highest and third position of crude oil in the world.

Rutten adds in addition to government support, the progress of the stock futures can not be separated from several contributing factors, including socialization. Stock management together with the related government must be diligent about the existence of socialization and its products.

"The market should not hesitate to spend socializing, other than that the government should also support the dissemination of this," he said.

Deputy Trade Minister Mahendra Siregar said the futures exchange in the country need to learn from the experience of India. India managed to develop a commodities futures exchange, so some of them could be a top 10 futures exchanges in the world.

"Indonesia needs to learn from the experience of futures exchanges in India to develop a futures exchange in the country," said Mahendra.

Wamendag said that Indonesia and India have the same culture that is an agricultural country. The country has managed futures advanced.

Source : bisnis.com, 8 November 2010

Benchmarking Tax

JAKARTA: After completing a total of 80 sector classifications benchmarking effort (Klu) or the business sector, the Directorate General of Taxation is now added 20 more Klu Klu bringing the total to 100.

Addition of 20 new Klu is determined by the DGT circular letter dated October 20, 2010 numbered SE-105/PJ/2010 on Stipulation ratio of total bencmarking stage IV.

"Ordered to the heads of regional offices to monitor the implementation of the Directorate General of Taxes for total utilization of benchmarking by the tax office," said Director General of Taxes in SE Mochamad Tjiptardjo Business was obtained yesterday.

The ratio of the total benchmarking is a tool or a reference to assess the fairness of financial performance and fulfillment of tax obligations by the taxpayer (WP) of these business sectors. Determination of the ratio of the benchmark using taxation data 2005-2007. The results of this benchmark can not be used directly as a basis for issuing an assessment.

Determination of the ratio of the total benchmarking carried out over 14 ratio of gross profit margin, operating profit margin, pretax profit margins, corporate tax to turnover ratio, net profit margin, and dividend payout ratio.

Furthermore, the ratio of input VAT on sales, payroll expenses to sales ratio, the ratio of interest expenses to sales, rental costs to sales ratio, depreciation expense to sales ratio, the ratio between the other input to sales, ratio of outside business income to sales, and the ratio of external costs business with sales.

Previously, the Directorate General of Taxation has set a benchmark ratio of total of 20 Klu through SE No. 96/PJ/2009 on 5 October 2009 concerning the ratio of the total benchmarking and utilization guidelines. Some 30 other business sectors regulated by the DGT Circular No. 11/PJ/2010 about determining the ratio of the total benchmarking Phase II, dated February 1, 2010.

Meanwhile, the determination of the ratio of the total benchmark of 30 set by the SE 68/PJ/2010 Klu on Stipulation ratio of total benchmarking phase III dated May 27, 2010.

Business Process Transformation Director General of Taxation Robert Pakpahan explains DG Taxation will continue to increase the number of business sectors which made his total benchmarking. "What matters more, the use of benchmarks that are already available will be increased again to facilitate monitoring of compliance."

According to him, it also will evaluate whether the utilization ratio of the total benchmarking data are used appropriately by the KPP.

"If it is not used optimally, we help make equipment including monitors to determine utilization. If misused, will be dealt with in accordance with the appropriate error handling of abuse by others, "he added.

Observers from the Tax Center Tax UI Tax DG Danny Septriadi reminded to be careful in setting the benchmark for the ratio of the total at a later date did not result in a tax dispute.

"Preparation of the database itself must be careful. Directorate General of Taxation should be able to ensure that it [the ratio of total benchmarking] is really accurate. Data for comparison should be local, do not use comparable overseas. "

He also warned that the ratio of the total benchmarking data is only an indicator of the inception of the tax violations that can not be used as a basis to issue an assessment. "Need to follow up again to prove any such indication."

However, determining the ratio of the total benchmarking is an activity which is fine by the Directorate General of Taxation in order to monitor taxpayer compliance.
Listen

Source : bisnis.com, 8 November 2010

Bappenas: Flows of foreign funds may be taxed

JAKARTA. Incoming foreign funds can be taxed. The goal is to prevent economic disruption during a large-scale withdrawal.

Secretary to the Minister of National Development Planning / Bappenas Syahrial Loetan said tax has been applied in Brazil dah Thailand. Therefore he said the government should study the possibility of the imposition of such tax. "The domain remains in the Bank Indonesia (BI), for its magnitude domain also BI. There is no harm in applying it," he said on Monday (1 / 11).

Syahrial said the imposition of this tax will benefit the government in case of withdrawal of capital. "Buy a little expensive I think it's okay. We can handful slight advantage with the existing policy," he said.

Economic Observer Tony Prasetiantono was agreed. According to him, BI should impose gift taxes to foreign funds that will come out. According to him, that policy will not affect the stability of the rupiah. "I think necessary. It is time for it to do," he said.

He said the recent capital inflow continued to flood the emerging markets including Indonesia. According to him, foreign investors tend to seek more profitable investment, especially emerging markets in Asia. "By granting such tax, will hold a minimum capital inflow last longer. Especially if capital inflow could be allocated to the real sector," says Tony.

Source : Kontan Online

Revised Statement of Financial Accounting Standards SFAS Adjusted to IFRS

a. SFAS No. 50 (Revised 2006),
about? Financial Instruments: Presentationand Disclosure?.
This standard is used for the classification of financial instruments from a prospective publisher, into financial assets, financial liabilities and equity instruments, the classification of related interest, dividends, losses and gains, and the circumstances in which financial assets and financial liabilities should be offset. SFAS No. 50 (Revised 2006) complement the provisions of the recognition and measurement of financial assets and financial liabilities are set out in SFAS No. 55 (Revised 2006). DSAK delay the implementation of SFAS No. 50 (Revised 2006) until January 1, 2010.

b. SFAS No. 55 (Revised 2006),
about? Financial Instruments: Recognition and Measurement?.
SFAS No. 55 (Revised 2006) provides guidelines for the recognition, measurement and derecognition of financial assets and financial liabilities including derivative instruments. These standards also provide guidelines for the recognition and measurement of sales contracts and purchase of non-financial items. DSAK delay the implementation of SFAS No. 55 (Revised 2006) until January 1, 2010.

c. SFAS No. 26 (Revised 2008),
about? Borrowing Costs?.
This standard provides guidance related to the capitalization of borrowing costs as part of the cost of an asset. SFAS No. 26 (Revised 2008) requires that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset to be capitalized as part of the cost of that asset. SFAS No. 26 (Revised 2008) effective since 1 January 2010.

d. SFAS No. 1 (Revised 2009),
about? Presentation of Financial Statements?.
SFAS No. 1 (Revised 2009) set the foundations for a general purpose financial statement presentation, in order to compare well with the financial statements of prior periods and with other entities' financial statements. SFAS No. 1 (Revised 2009) set the requirements for presentation of financial statements, financial reporting structure, the minimum requirements and content of financial statements requires the Company to publish a complete financial report consisting of Statement of Financial Position, Consolidated Comprehensive Income, Statement of Changes in Equity, Cash Flow, Notes Financial Statements, which contains a summary of significant accounting policies and other explanatory information, Statement of Financial Position at the beginning of the comparative periods are presented when the entity applies an accounting policy retrospectively or to make the restatement of financial statement line items, or when the entity has reclassified items in the report finances. SFAS No. 1 (Revised
2009) is effective for reporting periods beginning on or after January 1, 2011. Early application is encouraged.

e. SFAS No. 2 (Revised 2009),
about? Statement of Cash Flows?.
SFAS No. 2 (Revised 2009) provides specific guidance in preparing the Statement of Cash Flows. SFAS No. 2 (Revised 2009) requires the Company to provide information on relevant historical changes in cash and cash equivalents are classified into operating, investing, and financing. SFAS No. 2 (Revised 2009) is effective for reporting periods beginning on or after January
January 1, 2011.

f. SFAS No. 4 (Revised 2009),
about? Consolidated Financial Statements and Parent Financial Statements?
This standard focuses on the relevance, reliability and comparability of information presented in the consolidated financial statements of the Company and its own financial statements. According to SFAS No. 4 (Revised 2009), non-controlling interests (previously called minority interests) must be presented in the Statement of Financial Position in the equity, separate from the parent entity's equity owners. At the time the company makes its own financial statements, investments in subsidiaries should be carried at cost in accordance with SFAS No. 4 (Revised 2009). SFAS No. 4 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011.

g. SFAS No. 5 (Revised 2009),
about? Segment Operations?.
SFAS No. 5 (Revised 2009) requires the Company to disclose information that enables the users of the consolidated financial statements to evaluate the nature and financial impact of business activity.
SFAS No. 5 (Revised 2009) broaden the definition of operating segments and the procedures used to identify and report the operating segments. SFAS No. 5 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011. Earlier application is permitted.

h. SFAS No. 10 (Revised 2009),
about? Effect of Changes in Value Foreign Exchange Rates?.
SFAS No. 10 (Revised 2009) broaden the definition of functional currency and the factors considered in determining the functional currency of an entity as well as provide guidance in the reporting of transactions in foreign currency translation at the presentation currency, and translation of foreign operations. In the translation of foreign operations, goodwill arising from acquisition of the foreign operation and any fair value adjustments to the carrying value of assets and liabilities stated in functional currency and translated at the closing exchange rate. SFAS No. 10 (Revised
2009) is effective for reporting periods beginning on or after January 1, 2011.

i. SFAS No. 12 (Revised 2009)
about? Section Participation in Joint Venture?.
SFAS No. 12 (Revised 2009) provides guidance on accounting and reporting of ownership in the joint venture in the financial statements of venturers. Venturers have to acknowledge the participation in joint control of assets in its financial statements. Venturers have to admit that controlled assets, liabilities and expenses incurred and the revenue in its financial statements in the joint control operations. Participate venturers have to admit part in joint control entity using proportionate consolidation or equity method. SFAS No. 12 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011. Early adoption is encouraged.

j. SFAS No. 15 (Revised 2009)
about? Investments in Associated Entities?.
SFAS No. 15 (Revised 2009) be applied in accounting for investments in associate entities, namely an entity, including non-corporate entities such as partnerships, where the investor has significant influence and not an entity . Investments in associates accounted for using the equity method. SFAS No. 15 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011.
Early adoption of SFAS No. 15 (Revised 2009) is recommended.

k. SFAS No. 25 (Revised 2009)
about? Accounting Policies, Changes in Accounting Estimates and Errors?.
SFAS No. 25 (Revised 2009) requires the Company to disclose the impact which might arise from the application of financial accounting standards are new to the financial statements at the beginning of the implementation period.
SFAS No. 25 (Revised 2009) also provides guidance to record and reveal errors, changes in accounting estimates and accounting policy changes. SFAS No. 25 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011.
Early application is encouraged.

l. SFAS No. 48 (Revised 2009)
about? Impairment of Assets?.
SFAS No. 48 (Revised 2009) provides a procedure to identify and measure the cash generating unit of asset impairment. An impairment loss should be recorded to a cash-generating unit when the unit's recoverable amount is less than its carrying value. An impairment loss should be allocated to reduce the carrying amount of any goodwill allocated to cash generating units and to other assets of the unit is divided pro rata on the basis of the carrying amount of each asset in the unit. SFAS No. 48 (Revised 2009) requires the Company to assess at the end of each reporting period whether there are indications which show that an asset is impaired and impairment losses recognized in prior periods for assets other than goodwill is not there anymore.
SFAS No. 48 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011. Companies should apply prospectively.

m. SFAS No. 57 (Revised 2009)
about? Provisions Contingent Liabilities and Contingent Assets?.
In August 2009, DSAK issued SFAS No. 57 (Revised 2009), about? Provisions, Contingent Liabilities and Contingent Assets? which replaces SFAS No. 57, about? Provisions, Contingent Liabilities and Contingent Assets?. SFAS No. 57 (Revised 2009) provides guidance to recognize and express the application of estimated liabilities, contingent liabilities and contingent assets. SFAS No. 57 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011. Early adoption of SFAS No. 57 (Revised 2009) is recommended.

n. SFAS No. 58 (Revised 2009)
about? Non-Current Assets that Held for Sale and Discontinued Operations?.
SFAS No. 58 (Revised 2009) expanded the classification guidelines and measurement of assets available for sale. Assets available for sale are presented as current assets and separate from any other heading. SFAS No.
58 (Revised 2009) is effective for reporting periods beginning on or after January 1, 2011. Early implementation encouraged.

Personal Income Tax calculation using Norm, Actually Adverse

You as an individual who becomes self-employed (not as an employee) in a year where the gross income of not more than Rp. 4.8 billion, - (four billion, eight hundred million rupiahs) could choose to keep books or use the Deemed Net Income in calculating the Personal Income Tax.

Many of those who choose to use the Norms as tax calculations simpler and also did not bother to arrange the books.

But Have you ever noticed that the income tax calculation using the Net Income Deemed proved to be more detrimental because of tax due becomes larger, it is possible that profitability obtained is smaller than the tax due.

Let's take an example, suppose you have a local grocery store, which sells household goods. Gross circulation a year of Rp. 500,000,000 -.
Based in the attachment table Deemed KEP-536/PJ./2000 regulations, for the type of retail trade enterprises grocery goods in the Jakarta area is 30%.

The amount of personal income tax payable if using the Norms as follows:
Gross Income USD. 500,000,000 -
Net Income (30%) to Rp. 150.000.000, -
Less PTKP (assuming TK / 0) Rp. 15,840,000, -
Taxable income Rp. 134 160 000, -

Personal income tax payable:
5% x Rp. 50.000.000, - Rp. 5.000.000, -
15% x Rp. 84,160,000, - Rp. 12,624,000, -
Total Rp. 17,624,000, -

If using deemed profit, meaning the cost of expenses such as employee salary costs, rental shop, electricity, and other operational costs should not be taken into account.
Though in general the benefits of trade ranges from 10% - 20% or even below 10%. Not to mention that in that year was its loss. Since choosing to use Deemed, the operating loss also should not be taken into account. So, had no need to pay taxes because the business was a loss, instead have to pay tax which is quite a material.

If you choose to use Deemed net income, do not forget to notify in writing to the Director General of Taxation no later than 3 (three) months from the beginning of the tax year concerned. If not, then considered to choose the books of account.

Since January 1, 2009 set in which, among other PER-4/PJ/2009 explain individual taxpayers who are not obliged to keep books, records must hold its shape have been defined in such Perdirjend

Although the use of Deemed to cause tax to be paid to be larger, but there are positive aspects that you need not bother to arrange the books, where to do that takes time and special skills.

Personal Income Tax calculation using Norm, Actually Adverse

You as an individual who becomes self-employed (not as an employee) in a year where the gross income of not more than Rp. 4.8 billion, - (four billion, eight hundred million rupiahs) could choose to keep books or use the Deemed Net Income in calculating the Personal Income Tax.

Many of those who choose to use the Norms as tax calculations simpler and also did not bother to arrange the books.

But Have you ever noticed that the income tax calculation using the Net Income Deemed proved to be more detrimental because of tax due becomes larger, it is possible that profitability obtained is smaller than the tax due.

Let's take an example, suppose you have a local grocery store in Pasar Senen - Jakarta Pusat, which sells household goods. Gross circulation a year of Rp. 500,000,000 -.
Based in the attachment table Deemed KEP-536/PJ./2000 regulations, for the type of retail trade enterprises grocery goods in the Jakarta area is 30%.

The amount of personal income tax payable if using the Norms as follows:
Gross Income USD. 500,000,000 -
Net Income (30%) to Rp. 150.000.000, -
Less PTKP (assuming TK / 0) USD. 15,840,000, -
Taxable income Rp. 134 160 000, -

Personal income tax payable:
5% x Rp. 50.000.000, - Rp. 5.000.000, -
15% x Rp. 84,160,000, - USD. 12,624,000, -
Total Rp. 17,624,000, -

If using deemed profit, meaning the cost of expenses such as employee salary costs, rental shop, electricity, and other operational costs should not be taken into account.
Though in general the benefits of trade ranges from 10% - 20% or even below 10%. Not to mention that in that year was its loss. Since choosing to use Deemed, the operating loss also should not be taken into account. So, had no need to pay taxes because the business was a loss, instead have to pay tax which is quite a material.

If you choose to use Deemed net income, do not forget to notify in writing to the Director General of Taxation no later than 3 (three) months from the beginning of the tax year concerned. If not, then considered to choose the books of account.

Since January 1, 2009 set in which, among other PER-4/PJ/2009 explain individual taxpayers who are not obliged to keep books, records must hold its shape have been defined in such Perdirjen.

Although the use of Deemed to cause tax to be paid to be larger, but there are positive aspects that you need not bother to arrange the books, where to do that takes time and special skills.

Starting in 2011, does not have any tax ID Free Fiscal !!!

Jakarta - Starting next year, all citizens of Indonesia (WNI) both have a Taxpayer Identification Number (TIN) or who do not have a TIN will be tax-free overseas trip.

This was submitted by the Director of Public Relations Directorate General of Taxation Iqbal P2 Alamsjah to detikFinance, Monday (10/25/2010).

"This was contained in the Income Tax Act (Income Tax) of paragraph 8A of 2010," he explained.

Earlier this year, the Income Tax Act, new citizens who choose a TIN that is free to pay the tax to foreign countries amounted to USD 1 million. The purpose of this rule is to stimulate people to have tax ID.

In this year, with the release of tax payments for Indonesians who have a TIN, Directorate General of Taxation has the potential loss of revenue amounting to Rp 39.5 billion. To cover this potential, the Directorate General of Taxation will boost the program extensification and intensification.

"I'll try for the intensification and extensification. We appealed pay taxes properly," he said.

Source : Detik.com, October 25, 2010

Is Indonesian Workers (TKI) must have a Tax Identification Number TIN?

Maybe there are still many workers who asked about the tax treatment in Indonesia, especially for Indonesian Workers (TKI) working in Foreign Affairs. Because of this during the tax treatment in Indonesia suggests that tax cuts could lead to tax cuts twice (once on Foreign Affairs and once again in the Interior).

But the Director General of Taxation finally issued a Regulation of the Director General of Taxation Number PER - 2/PJ/2009 About the Income Tax Treatment of Indonesian Workers Abroad which asserts that citizens who work abroad for more than 183 days are treated Foreign Taxpayers

And what about the TIN? Should a worker making TIN?
In Article 2 paragraph 1 of Law No. 28 Year 2007 on the Third Amendment Act No. 6 of 1983 concerning General Provisions and Tax Procedures states that each taxpayer who has met the requirements of the subjective and objective in accordance with the provisions of the tax legislation must register themselves at the office of Directorate General of Taxes whose jurisdiction covers the place of residence or domicile taxpayers and given the Taxpayer Identification Number.

In addition, as mentioned above that the workers are treated as foreign taxpayers when living abroad for more than 183 days, so they are not subject to income tax in Indonesia.

So with 2 rules mentioned can be concluded that workers who work abroad do not need to create a TIN. But many are making TIN for the purpose of fiscal free facility.