VIVAnews - Directorate General of Taxes as of July 12, 2010 issued new rules on the release of circular letter from director general, Per-32/PJ/2010 about the implementation of the imposition of income tax under Article 25 for individual taxpayers of certain employers.
Subdirectorate Income Tax Withholding and Personal Income Tax Withholding and Dasto Ledyanto say this rule out in order to provide simplicity and convenience for individual taxpayers of certain businessmen (WP OPPT).
What is meant by an individual taxpayer is a taxpayer of certain employers who do business as a retailer that has one or more places of business.
Who would fall into this category is that they sell the goods, either wholesale or retail and / or delivery of services. Here of course there is a place of business as the passage of this sale.
This rule can be exemplified by someone who has a house in dDuren Sawit and has stores in malls Ambassador, Kelapa Gading, Ruko Inpres, or elsewhere.
"Online sales is also signed because they certainly have a place of business. Download it's only just kind of marketing strategy."
For them-they are, he said, every effort is done on the current account per month, subject to tax (PPh 25) equal to 0.75 percent of monthly gross turnover (turnover).
Payment can be made at banks or post offices perception of the current month. According Dasto installment payment of Income Tax Article 25 WP OPPT is counted as a tax credit on income tax payable for the relevant tax year.
WP OPPT who has already paid the installment of income tax under Article 25 and letters of tax collection system (CNS) has been validated with a number of transaction receipts, be deemed to have submitted a notification letter to the KPP income tax under Article 25 in accordance with the validation date listed on the letter of tax collection.
Taxpayers who are required to conduct activities that payment of income tax of Article 25 are those whose income is above the Rp1, 32 million per month under the provisions of the Income Tax Act.
"Having paid into the bank, received CNS reported to each KPP at the latest as of the date of the next 15 months, according to the provisions of that legislation," he said.
For taxpayers who did not submit a notice period of income tax under Article 25 until the maturity date of reporting, said Dasto, then according to Article 7 paragraph one of UU KUP taxpayers will incur penalty payments of Rp100 thousand .*