Procedures for Withholding, depositing, and reporting of Income Tax Article 22

Procedures for Withholding, depositing, and reporting of Income Tax Article 22

1. Tax Article 22 on the import of goods (number II, sub 1) paid by the importer using Tax Deposit form, Excise and Customs (SSPCP). Tax Article 22 on the import of goods collected by the Excise should be paid to the perception or the Post Office Bank and Giro in period of 1 (one) day after the youth ngutan income and reported to the Tax Office on a weekly basis no later than 7 (seven) days after the deadline expired tax deposit.
   
2. Tax Article 22 for the purchase of goods (number II sub 2 and 3) paid by the collector on behalf of taxpayers and tax ID number or Post Office Bank Perception and Giro collectively on the same day with the implementation of the payment for goods delivered. Published a proof of withholding tax collector in triplicate, ie:
   - The first sheet to the buyer;
   - Second sheet as an attachment to a monthly report to the Tax Office;
   - The third sheet for filing tax collector is concerned, and reported to the Tax Office not later than 14 (fourteen) days after the fiscal period ended.
   
3. Tax Article 22 for the purchase of goods (number II sub 4) paid by the collector on behalf of the taxpayer to the bank or Post Office Perception and Demand at the latest on 10 (ten) months of the next calendar year by using CNS and submit tax return forms to the KPP period at the latest 20 (twenty) days after the fiscal period ended.
   
4. Tax Article 22 on sales of manufactured products (figures II, sub 5 and 7) paid by the collector on behalf of taxpayers to the bank or Post Office Perception and Demand at the latest on 10 (ten) months of the next calendar year using the form CNS. Early collectors submit returns to the KPP at the latest 20 (twenty) days after the fiscal period ended.
   
5. Tax Article 22 on the sale of production (number II sub 6) paid by the taxpayer to the bank or Post Office Perception and Giro before Expenditures Instruction Letter (delivery order) are redeemed by using CNS. Collector must issue proof of income tax collection Ps. 22 copies of three, namely:
   - The first sheet to the buyer;
   - Second sheet as an attachment to a monthly report to the Tax Office;
   - The third sheet for filing tax collector concerned.
   Reporting is done by SPT term to convey the latest local KPP 20 (twenty) days after the Tax Period ending.