Wednesday, July 21, 2010

Individual Tax Payer Rights

Taxpayers also have the obligation not only has a right to confidentiality of all information that was presented at the Directorate General of Taxes in connection with its tax policy. In connection with the payment of tax payable, the taxpayer is entitled to:

  1. Installment of payment, if the taxpayer experienced financial difficulties that can not afford to pay the taxes at once.
  2. Tax Deduction Article 25, if the taxpayer experienced financial difficulties due to its having trouble so can not afford the installments that have been defined previously.
  3. Reduction of the United Nations, granting tax breaks tax payable on the object.
  4. Tax Exemption, when taxpayers were hit by disasters caused by natural disasters force mayeur like. In this case the DGT will issue a policy.
  5. Tax borne by the government in the framework of the implementation of government projects funded by a grant or loan funds overseas tax payable on the income received by the contractor, consultant and major supplier borne by the government
  6. Tax incentives to stimulate investment
  7. SPT reporting delays, if the taxpayer is unable to complete / prepare annual financial reports to meet deadlines, Tax entitled Mandatory submission of tax returns filed an extension request at the latest annual income tax returns 6 (six) months.
  8. Restitution (refund of the overpayment), if the taxpayer feels that the amount of tax paid or tax credit is greater than the amount of tax payable or the tax payment that should not be payable, the taxpayer had no records other taxes payable.
  9. Objection, the taxpayer may file an objection to the DGT. If in the implementation of the provisions of tax laws and regulations may happen that the taxpayer (WP) feel less / not satisfied for an assessment is imposed upon him or cutting / harvesting by third parties,
  10. Appeal, if the objection process is still not deemed satisfactory Taxpayers can appeal to the Tax Court.
  11. Judicial Review, if the taxpayer is not / was not satisfied with the decision of the Tax Court, the parties to the dispute may file a judicial review to the Supreme Court through the Tax Court and can only be submitted once.

Director General of Taxes may make tax collection actions, if the amount of tax payable based on an assessment, revision Decree, the Decree of Objection, Decision, which increased the tax to be paid to increase, no tax is paid by the Insurer in accordance with a defined time period .

Crime investigations in the field of taxation is a series of actions taken by the investigators to search for and collect evidence by making light of the evidence in tax crime that has happened and find the suspect.

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