REGULATION OF THE DIRECTOR GENERAL OF TAX ABOUT VAT SPM MASA

REGULATION OF THE DIRECTOR GENERAL OF TAX
PER NUMBER - 44/PJ/2010

ABOUT

FORM, CONTENT, AND PROCEDURES FOR FILLING AND SUBMISSION
NOTICE OF THE VALUE ADDED TAX (VAT SPT MASA)

DIRECTOR GENERAL OF TAXATION,


Considering:

a. that in order to provide facilities, legal certainty, and improve service to the Taxable in reporting activities and to account for counting the number of Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods payable;
b. that to implement the provisions of Article 14 of Regulation of the Minister of Finance Number 181/PMK.03/2007 about Form and Content of the Notice and Procedure for Making, Filling, Signing, and Submission of Tax Return, as amended by Regulation of the Minister of Finance Number 152/PMK.03 / 2009;
c. that in order to accommodate the provisions stipulated in Law Number 42 Year 2009 on the Third Amendment to Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods
d. that based on the considerations referred to in letter a, b, and c is necessary to stipulate the Director General of Taxation about Form, Fill, and Procedures for Completion and Submission of the Notice Period Value Added Tax (VAT Period SPT);

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, Supplementary State Gazette of the Republic of Indonesia Number 4999);
2. Law Number 8 Year 1983 regarding Value Added Tax and Goods and Services Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia Year 1983 Number 51, Supplement to the Republic of Indonesia Number 3264) as already several times amended the latest by Law Number 42 Year 2009 (State Gazette of the Republic of Indonesia Year 2009 Number 150, Supplementary State Gazette of the Republic of Indonesia Number 5069);
3. Regulation of the Minister of Finance Number 181/PMK.03/2007 about Form and Content of Notice and Procedure for Making, Filling, Signing, and Submission of Tax Return, as amended by Regulation of the Minister of Finance Number 152/PMK.03/2009;
4. Regulation of the Minister of Finance Number 184/PMK.03/2007 of Payment Due Date Determination and payment of taxes, Determination of Place of Tax Payment, and Procedures for Payment, Deposit and Tax Reporting and Procedures Pengangsuran and Delay Payment of Taxes, as amended by Ministerial Regulation Finance Number 80/PMK.03/2010;
5. Regulation of the Minister of Finance Number 185/PMK.03/2007 Concerning Reception and Processing Tax Return;
6. Regulation of the Director General of Taxation Number 47/PJ/2008 Concerning Submission Submission of Tax Return and Notice of Extension of Annual Electronic Notice (e-Filing) Company Through Application Service Provider (ASP);
7. Decision of the Director General of Taxation Number KEP-215/PJ./2001 Concerning Acceptance Notice;

DECIDED:


Setting:

REGULATION OF THE DIRECTOR GENERAL OF TAXES ON THE FORM, CONTENT, AND PROCEDURES FOR FILLING AND SUBMISSION OF LETTER OF NOTICE OF THE VALUE ADDED TAX (VAT SPT MASA)



Article 1

In Regulation of the Director General of Taxation is the meaning of:

1. Tax Office, hereinafter referred to as KPP is a tax office where the Taxable confirmed.
2. Services Office, Counseling and Consultation taxation is hereinafter referred to as KP2KP Services Office, Counseling and Consultation taxation within the territory of KPP.
3. Entrepreneurs are individuals or entities of any kind which in the course of business or work to produce goods, import goods, export goods, the trade, taking advantage of intangible goods from outside the Customs Area, provides business services including export services, or utilizing the services of outside Customs Area.
4. Taxable Entrepreneur hereinafter referred to as PFM is a businessman who perform supply of Taxable Goods and / or delivery of taxable service are taxable under VAT Act of 1984 and amendments thereto.
5. e-charging application SPT SPT was provided by the Directorate General of Taxation.
6. Electronic data is the data period for VAT returns generated from e-SPT.
7. Electronic media is the means of electronic data storage that can be used to move data from one computer to another, such as flash disks and compact discs (CDs).
8. Application Service Provider (Application Service Provider), hereinafter referred to as ASP is a company that has been designated by the Director General of Taxation as a company that can deliver the delivery period for VAT returns electronically to the Directorate General of Taxation.
9. e-Filing is a way of submission of tax returns, which is conducted on-line real time through the pages of the Directorate General of Taxation (www.pajak.go.id) or ASP.
10. Research is a series of activities carried out to assess the completeness of filling VAT tax return period and annexes include an assessment of the truthfulness of the writing and computation.
11. The test data is a series of activities carried out to assess the truth of charging electronic data Parent Attachment SPT SPT Period Period VAT and VAT.

Article 2

(1) The VAT tax return as stipulated in the Director General of Taxes, hereinafter referred to as SPT 1111 VAT period, consisting of:
a. Parent VAT return period 1111 - Form 1111 (F.1.2.32.04); and
b. Attachment SPT 1111 VAT period:

1.Formulir AB 1111 - Summary of Submission and Acquisitions (D.1.2.32.07);
2.Formulir 1111 A1 - List of Intangible Exports BKP, BKP Intangible and / or JKP (D.1.2.32.08);
3. 1111 Form A2 - Output Tax List for Submission of the Interior with a Tax Invoice (D.1.2.32.09);
4. 1111 Form B1 - List of Input Tax Credit for What You Can Import BKP BKP and Utilization of Intangible Assets / JKP of Foreign Customs Area (D.1.2.32.10);
5. Form 1111 B2 - List of Input Tax Credit for Acquisition Can BKP / JKP of the Interior (D.1.2.32.11); and
6. 1111 Form B3 - Input Tax List Can not Get Credit Facility or (D.1.2.32.12)
as specified in Annex I Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.

(2) The VAT tax return in 1111 shall be filled by any other PKP PKP using manual counting crediting Input Tax.
(3) The procedure of filling and the information required in VAT tax return period of 1111 as referred to in paragraph (1) are as set out in Annex II Regulation of the Director General of Taxes, which are an integral part of the Regulations the Director General of Taxes.

Article 3

(1) The VAT tax return in 1111 as referred to in Article 2 paragraph (1) may take the form:
a. paper form (hard copy); or
b. electronic data, delivered:

1.In this electronic media; or
2.melalui e-Filing.


(2) The VAT tax return in 1111 either in paper form (hard copy) or in the form of electronic data can be used by taxpayers who:

a. reported Export Declaration, Export Notification Taxable Services / BKP Intangible;
b. issued a Tax Invoice Tax Invoice other than that under the terms allowed to not include the identity of the buyer and the seller's name and signature, and / or accept the Memorandum Returns / Cancellation Notice;
c. reported on the import of Goods Import Notification BKP and / or SSP above Utilization Intangible BKP / JKP from outside the Customs Area;
d.menerima Tax Invoice which can be credited and / or publish the Memorandum Returns / Cancellation Notice, or
e. receive a Tax Invoice which can not be credited or have the facilities and / or publish the Memorandum Returns / Cancellation of the Memorandum of BKP refund / cancellation JKP which input tax can not be credited or have the facilities,
with the amount of not more than 25 (twenty five) of documents in one (1) Tax Period.
(3) The VAT tax return in 1111 in the form of electronic data shall be used by taxpayers who:

a. reported Export Declaration, Export Notification Taxable Services / BKP Intangible;
b. issued a Tax Invoice Tax Invoice other than that under the terms allowed to not include the identity of the buyer and the seller's name and signature, and / or accept the Memorandum Returns / Cancellation Notice;
c. reported on the import of Goods Import Notification BKP and / or SSP above Utilization Intangible BKP / JKP from outside the Customs Area;
d. receive a Tax Invoice which can be credited and / or publish the Memorandum Returns / Cancellation Notice, or
e. receive a Tax Invoice which can not be credited or have the facilities and / or publish the Memorandum Returns / Cancellation of the Memorandum of BKP refund / cancellation JKP which input tax can not be credited or have the facility;
with a total of more than 25 (twenty five) of documents in one (1) Tax Period.
(4) In the case of VAT The 1111 tax return submitted in paper form (hard copy) as referred to in paragraph (1) letter a, form, content, and size of the SPT 1111 VAT period as defined in Annex I Regulation of the Director General of Taxes is not be changed.
(5) In the case of VAT The 1111 tax return submitted in the form of electronic data by electronic media as referred to in paragraph (1) letter b number 1, taxpayers must use e-tax return that has been provided by the Directorate General of Tax and VAT Holding Period Return 1111 fixed presented in a paper form (hard copy).

Article 4

PKP who has submitted SPT 1111 VAT period in the form of electronic data, not allowed anymore to submit VAT return period of 1111 in the form of a paper form (hard copy).

Article 5

(1) PKP considered not submitting the tax return period in terms of VAT 1111 VAT 1111 tax return period as referred to in Article 3 paragraph (3) not submitted in the form of electronic data.
(2) PKP considered not submitting the VAT return period of 1111 in terms of PFM that the reporting obligations do not meet the provisions referred to in Article 4 and still submit VAT return period of 1111 in the form of a paper form (hard copy).
(3) PKP as referred to in paragraph (1) and paragraph (2) be sanctioned in accordance with the provisions of tax legislation.

Article 6

(1) The VAT tax return in 1111 can be submitted by taxpayers in a way:
a. manual, namely:

1. submitted directly to the KPP or KP2KP; or
2. delivered by mail, courier company or courier service, with proof of delivery letter, to KPP or KP2KP, or

b. electronically, through e-Filing of delivery procedures set in accordance with the provisions of tax legislation.

(2) The period for VAT returns submitted by taxpayers in 1111 by way of manual referred to in paragraph (1) letter a VAT period covers 1111 tax return in the form of a paper form (hard copy) as referred to in Article 3 paragraph (1) letter a and SPT Period VAT in 1111 in the form of electronic data submitted in electronic media as referred to in Article 3 paragraph (1) letter b number 1.

Article 7

(1) Research on the VAT return period of 1111 delivered with manual and in the form of a paper form (hard copy) is done by KPP or KP2KP every time when the VAT return period of 1111 received.
(2) Research and testing data on the VAT return period of 1111 delivered by way of manual and electronic data in the form submitted in electronic media carried out by the Tax Office during tax return each time period of 1111 VAT receipt.

Article 8

(1) The VAT tax return in 1111 do not need to be accompanied by Attachment SPT 1111 VAT period in this case no data is reported in Appendix SPT 1111 the VAT period.
(2) The VAT tax return in 1111 do not need to enclose:

a. 1111 Form A1 in the absence of Export Declaration, Export Notification Taxable Services / BKP Intangible which must be reported on Form 1111 A1;
b. Form 1111 A2 in terms of PFM does not issue a Tax Invoice Tax Invoice other than that under the terms allowed to not include the identity of the buyer and the seller's name and signature and / or does not accept Returns Memorandum / Memorandum Cancellations must be reported on Form 1111 A2;
c. 1111 Form B1 in this case there is no Notice of Imported Goods for import BKP and / or SSP above Utilization of Intangible BKP / JKP from outside the Customs Area which shall be reported on Form 1111 B1;
d. Form 1111 B2 in terms of PFM did not receive a Tax Invoice and / or not publish the Memorandum Returns / Cancellation Notice must be reported on Form 1111 B2; or
e. 1111 Form B3 in terms of PFM did not receive a Tax Invoice which input tax can not be credited or have the facilities and / or publish the Memorandum Returns / Cancellation of the Memorandum of BKP refund / cancellation JKP which input tax can not be credited or have the facilities to be reported on Form 1111 B3 , in a tax period.

(3) The VAT tax return in 1111 as referred to in paragraph (1) and paragraph (2) delivered by PFM, deemed complete.

Article 9

In the case of PFM revised the 1111 VAT return period for the Tax Period January 2011 and thereafter, to:

a. The 1111 VAT returns submitted in the form of electronic data, SPT PPN Period Correction Annex attached with SPT;
b. The 1111 VAT returns submitted in paper form (hard copy), SPT VAT revision period is accompanied by a corrected Attachment SPT.

Article 10

(1) The VAT tax return Form 1111 in the form of a paper form (hard copy) or e-SPT application can be obtained by:

a. taken in the tax office or KP2KP;
b. duplicated or reproduced itself by PFM;
c. downloaded on the page of the Directorate General of Taxation, with http://www.pajak.go.id address, then can be used / duplicated; or
d.disediakan by ASP which has been designated by the Directorate General of Taxes

(2) Doubling Period VAT tax return form 1111 must have the formal and the same size with a form provided by the Directorate General of Taxation.

Article 11

(1) In the case of PFM revised VAT Return Period for Tax Period before Tax Period January 2011, rectification is done by using form VAT return period equal to the tax return form VAT period is corrected.
(2) Correction period for VAT returns Tax Period before Tax Period January 2011 as referred to in paragraph (1) can be performed PKP in accordance with the provisions of tax legislation.

Article 12

At the time of the Director General of Tax Regulation comes into force:

a. Regulation of the Director General of Taxation Number PER-146/PJ/2006 about Form, Fill, and Procedures for Submission of Notice Period Value Added Tax (VAT Period SPT) as already several times amended the latest by the Director General of Taxation PER-14/PJ/2010 remains valid, as long as used for the reporting period for VAT returns Tax Period January 2007 to December 2010 Tax Period;
b. Regulation of the Director General of Taxation Number PER-29/PJ/2008 about Form, Fill, and Procedures for Submission of Notice Period Value Added Tax (VAT Period SPT) in the form of Form Paper (Hard Copy) for the Taxable Entrepreneur Inaugurated in Tax Office within the framework of Data and Document Processing Center Document Processing Data and Taxation, as amended by Regulation of the Director General of Taxation Number PER-15/PJ/2010 remains valid, as long as used for the reporting period for VAT returns Tax Period January 2008 to December 2010 Tax Period; and
c. Other provisions governing tax return as long as not contrary to the Regulations the Director General of Taxes shall remain in effect.

Article 13

Director General of Tax Regulations come into force on the date specified and enforced for charging and reporting SPT Tax Period Period VAT starting January 2011.

For every person to know, instructed the Director General of Taxes promulgation of regulations by publishing it in the State Gazette of the Republic of Indonesia.



Stipulated in Jakarta
on October 6, 2010
DIRECTOR GENERAL OF TAXATION,

Signed.

MOCHAMAD Tjiptardjo
NIP 195104281975121002