Thursday, August 26, 2010

Tax Invoice

What is the Tax Invoice?
Tax Invoice is proof of tax levies made by the Taxable Person (PKP), which make supply of Taxable Goods (BKP) or rendering of Taxable Services (JKP).

Tax Invoice can be a sales invoice or a particular document set as a tax invoice by the Director General of Taxation.

When making Tax Invoice
BKP delivery and / or JKP
Upon receipt of payment if payment occurs prior to the delivery BKP and / or JKP.
Upon receipt of payment terms apportioned in terms of stage work
Other times regulated by or under the Regulation of the Minister of Finance.

When making combined Tax Invoice To lighten the administrative burden, taxpayers are allowed to make a single tax invoice covering all delivery BKP / JKP occurring during one calendar month to the buyer or recipient of the same JKP called tax invoice combined.
Tax Invoice made the longest combined at the end of the month submission BKP / JKP although delivery has occurred within months of payments either partially or wholly.

In the Tax Invoice shall include information about the submission or surrender JKP BKP least contain:
1) Name, address, tax ID or submitting BKP JKP;
2) Name, address, and TIN buyer or recipient BKP JKP;
3) Type of goods or services, the Sales Price or Replacement, and discounts;
4) VAT levied;
5) VAT levied BM;
6) code, serial number and date of the Tax Invoice; and
7) Name and signature of the right to sign the Tax Invoice.

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