Tuesday, July 20, 2010

Individual Tax Payer

Taxpayer is an individual or entity, including taxpayers, tax cutters, and tax collectors, who have the rights and tax obligations in accordance with the provisions of taxation legislation

Entrepreneurs are individuals or entities of any kind of business or work activities to produce goods, import goods, export goods, the trade, taking advantage of intangible goods from outside the Customs Area, doing business service, or use services from outside the Customs Area.

Taxpayer Liability
In accordance with a system of self assessment, taxpayers have an obligation to register themselves, do their own calculations and reporting tax payments become due.
Taxpayers have an obligation to register to get a Tax Payer Registration Number (TIN). Individual taxpayer is obliged to register themselves to obtain the tax ID is:

  1. Private people who run businesses or independent
  2. Private people who do not run businesses or independent, who earn above the tax free (PTKP) must register no later than the end of next month;
  3. Married women are taxed separately, because of living apart under a judge's decision in writing or desired based on income and property separation agreement;
  4. Personal Tax Payer Specific Employers who have different business premises with residences, in addition to mandatory register at the KPP whose jurisdiction covers the place of residence, is also required to register with the Tax Office whose jurisdiction covers the place of business are conducted.

To obtain the TIN, the taxpayer shall register with the tax office whose territory includes the position of taxpayers with completing the registration form and attach the administrative requirements. In addition to the tax office visit, individual taxpayer can also register online through e-registration on the website of Directorate General of Taxation Besides getting TIN, taxpayers may be confirmed as Taxable Person (PKP) and to be given Number NPPKP.

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