Thursday, September 23, 2010

Online Sales Through Taxed 0.75% (Tax Regulation PER-32/PJ/2010)

LETTER CIRCULAR
DIRECTOR GENERAL OF TAX
NUMBER PER-32/PJ/2010

ABOUT

IMPLEMENTATION OF ARTICLE 25 INCOME TAX
INDIVIDUAL TAXPAYERS FOR CERTAIN EMPLOYERS



Considering:
that in order to implement the provisions of Article 6 paragraph (2) Regulation of the Minister of Finance Number 255/PMK.03/2008 of magnitude calculation of Income Tax Installment In Current Fiscal Year To Be Paid By Taxpayers Own New, Banks, Leasing With Option, State-Owned Enterprises, Regional-Owned Enterprises, Taxpayers for listed and Other Taxpayers are based on Conditions Required to Make Periodic Financial Statements Including individual taxpayer Specific Entrepreneur as amended by Regulation of the Minister of Finance Number 208/PMK.03/2009, it is necessary Director General of Tax Regulation on Implementation of Article 25 Income Tax For Individual Tax Payer Specific Business;


Given:

  1. Law Number 6 Year 1983 concerning General Provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Year 1983 Number 49, Supplementary State Gazette of the Republic of Indonesia Number 3262) as amended by Act No. 16 of 2009 (State Gazette of the Republic Indonesia Year 2009 Number 62, Supplement
    Indonesia Number 4999);
  2. Law Number 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year 1983 Number 50, Supplementary State Gazette of the Republic of Indonesia Number 3263) as amended by Act No. 36 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 133, Gazette of the Republic of Indonesia Number 4893);
  3. Regulation of the Minister of Finance Number 255/PMK.03/2008 of magnitude calculation of Income Tax Installment In Current Fiscal Year To Be Paid By Taxpayers Own New, Banks, Lease With Option Rights, State-Owned Enterprises, Regional-Owned Enterprises, Compulsory Listed Tax and Other Tax-based Conditions Required to Make Periodic Financial Statements Including individual taxpayer Specific Entrepreneur as amended by Regulation of the Minister of Finance Number 208/PMK.03/2009:
  4. Regulation of the Director General of Taxation Number 22/PJ/2008 on Payment and Reporting Procedures for Income Tax under Article 25; DECIDED:

REGULATION OF THE DIRECTOR GENERAL OF TAXATION ON THE IMPLEMENTATION OF ARTICLE 25 INCOME TAX FOR INDIVIDUAL TAXPAYERS OF CERTAIN EMPLOYERS.

Article 1

In Regulation of the Director General of Taxes, the meaning of:
1. Individual Tax Payer Specific Entrepreneur is an individual taxpayer who carries on business as Merchants Retailers who have 1 (one) or more places of business.
2. Retailers are an individual trader who did:
a. sales of goods both wholesale and retail, and / or
b. service delivery, through a place of business.
3. Installment Income Tax Article 25 is the installment of Income Tax in the current tax year for each month must be paid by the taxpayer referred to in Article 25 of Law Number 7 Year 1983 regarding Income Tax as amended by Act No. 36 Year 2008.
Article 2
(1) Individual Tax Payer Specific Employers must register to obtain a Taxpayer Identification Number for each place of business at the tax office whose jurisdiction covers the place of business and the tax office whose jurisdiction covers the residential taxpayers.
(2) The provisions referred to in paragraph (1) also applies in terms of place of business and residential individual taxpayer Certain Employers are in a working area of the same tax office.
Article 3
(1) The installment of Income Tax Article 25 for the individual taxpayer Specific Entrepreneur, set at 0.75% (zero point seventy five percent) of total gross turnover per month from each place of business.
(2) Repayment of Income Tax Article 25 as referred to in paragraph (1) shall be made through Bank or Bank Foreign Exchange Perceptions Perceptions Perceptions or Post Office using the Tax Payment include the Taxpayer Identification Number with the provision as referred to in Article 2.
(3) Repayment of Income Tax Article 25 as referred to in paragraph (2) a tax credit for income tax payable for the relevant tax year.
Article 4
(1) Individual Tax Payer Specific Employers who make installment payments of Income Tax Article 25 as referred to in Article 3, paragraph (2) and Letter of Tax Deposit has received validation by Number Transaction of State Revenue, considered Period lodges its income tax under Article 25 to Tax Office in accordance with the validation date listed on the Tax Payment.
(2) Individual Tax Payer Specific Entrepreneur with a number of installments Income Tax Article 25 Nil or who make payments but do not get validation by Number Transaction of State Revenue, still must submit the Notice Period of Income Tax Article 25 in accordance with applicable regulations.
(3) If the individual taxpayer for Certain Employers do not conduct business as a merchant retailers in their home then individual taxpayer Certain Employers are not required to submit the Notice Period of Income Tax Article 25 at the tax office whose jurisdiction covers the place of residence.
(4) Payment of Income Tax Article 25 as referred to in Article 3, paragraph (2) are performed:
a. after the payment due date but not past the deadline for reporting, subject to administrative sanctions in the form of interest referred to in Article 9 Paragraph (2a) of Law No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Law No. 16 of 2009; or
b. after the due date of payment and reporting, subject to administrative sanctions in the form of interest referred to in Article 9 Paragraph (2a) and a fine as referred to in Article 7 paragraph (1) of Act No. 6 of 1983 concerning General Provisions and Tax Procedures as several amended by Act No. 16 of 2009.
(5) Individual Tax Payer Specific Employers failing to submit the Notice Period of Income Tax Article 25 as referred to in paragraph (1) and paragraph (2) until the maturity date of reporting, subject to sanction administrative fine referred to in Article 7 paragraph ( 1) of Act No. 6 of 1983 concerning General Provisions and Tax Procedures as amended by Act No. 16 of 2009.
Article 5
Individual Tax Payer Specific Employers are required to submit annual fiscal income by attaching a list of income and payment of income tax under Article 25 of the respective places of business with the tax office whose jurisdiction covers the place of residence Personal Tax Payer Specific Employers using the form as listed in Annex Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.
Article 6
At the time of the enactment of the Director General of Taxes, the Director General of Taxation Number KEP-171/PJ./2002 on Implementation of Article 25 Income Tax For Individual Tax Payer Specific Entrepreneur, revoked and declared invalid.
Article 7
Director General of Tax Regulation comes into force on the date of enactment. For every person to know, instructed the Director General of Tax Regulation announcements by publishing it in the State Gazette of the Republic of Indonesia
.

Stipulated in Jakarta
On July 12, 2010
DIRECTOR GENERAL OF TAXATION,
Signed.
MOCHAMAD Tjiptardjo
NIP 195104281975121002

1 comment:

  1. is this official translate from directorate general of taxes or just plain translate by writer of this blog?
    why there's so many inconsistency for term "Wajib Pajak Pengusaha Tertentu"?
    sometimes it called as "Individual taxpayers Of certain Employers" sometimes it called as "Individual Tax Payer Specific Entrepreneur" sometimes "Individual Tax Payer Specific Employers"

    which term is true?

    ReplyDelete