Value Added Tax (VAT) tax is imposed on:
- Supply of Taxable Goods in the Customs Area conducted by the Firm;
- Taxable Goods Imports;
- Rendering of Taxable Services within the Customs Area conducted by the Firm;
- Utilization of intangible Taxable Goods from outside the Customs Area within the Region. Customs;
- Utilization of Taxable Services from outside the Customs Area within the Customs Area; or
- Exports of Goods by a Taxable Taxable Person.
- Intangible Tax export of the Taxable Person
- Services exports Taxable Taxable Person.
Business Reporting In order to confirm the Taxable Person (PKP)
Employers who do:
- Delivery of Goods Taxable (BKP) and or renders Taxable Services (JKP) in the Customs area; or
- Perform export of Taxable Goods,
- Small Employers who choose to be confirmed as Taxable Person, shall report his business on the local tax office to be confirmed as Taxable Person (PKP), and shall withhold and report value added tax (VAT) and Sales Tax on Luxury Goods (Sales Tax ), which has accrued.
Taxable Person (PKP)
Taxable Person (PKP) is a businessman who did supply of Taxable Goods and or delivery services taxable income that is taxed under Act Number 42 of 2009.
Small employers exempted from the obligation to wear / collect VAT on supply of Taxable Goods (BKP) and or Taxable Services (JKP), so no need to report his business to be confirmed as Taxable Person, unless the Small Firm chooses to be confirmed as Taxable Person, then VAT Act is fully applicable for the small entrepreneur. Small entrepreneurs are entrepreneurs who for one year the delivery of books or JKP BKP and with a total gross turnover or gross receipts of not more than Rp. 600,000,000.00 (Six hundred million rupiahs).